2011年报关员考试报关英语重点复习资料汇总
2011年报关员考试重要知识点标记：第四章4
(三)货品不能按照规则三(⼀)(⼆)归类时，应按号列顺序归⼊其可归⼊的最末⼀个税⽬。
（“从后归类”原则）例：“由200克巧克⼒糖果和200克的奶糖混和⽽成的⼀袋400克的糖果”，由于其中奶糖和和巧克⼒糖果的含量相等，“基本特征”⽆法确定，因此应从后归类，奶糖是归⼊1704，巧克⼒糖果是归⼊1806，那么就归⼊后⼀个税⽬1806。
★在运⽤规则三时同学们要注意地⽅：1、只有规则⼀和规则⼆都不能⽤的时候才⽤规则三。
例：“⾖油70%、花⽣油20%、橄榄油10%的混合⾷⽤油”在这⾥同学们不能因为他是混合物，⽽且⾖油的含量，构成基本特征，从⽽运⽤规则三（⼆）款将其按⾖油归类15.07。
这是错误的，根据规则⼀，归类的法律依据是税⽬条⽂，因此根据15.17的商品名称包括“各种动、植物油混合⽽成的⾷⽤油”，⽽在本道题，题⽬说的是混合⾷⽤油，因此先适⽤规则⼀，归⼊品⽬15.17的品⽬。
2、在运⽤规则三时，必须按其中（⼀）（⼆）（三）款的顺序逐条运⽤。
历年考题（判断题）：当货品看起来可归⼊两个或两个以上税⽬时，应按“从后归类”的原则归类。
答案：错3、规则三（⼆）中的零售成套货品，必须同时符合下列三个条件：（1）归⼊不同品⽬号的货品组成（2）⽤途上相互补充、配合使⽤（3）零售包装历年考题（多选题）：下列货品属于HS归类总规则中所规定的“零售的成套货品”的是：A.⼀个礼盒，内有咖啡⼀瓶、咖啡伴侣⼀瓶、塑料杯⼦两只B.⼀个礼盒，内有⼀瓶⽩兰地酒、⼀只打⽕机C.⼀个礼盒，内有⼀包巧克⼒、⼀个塑料玩具D.⼀碗⽅便⾯，内有⼀块⾯饼、两包调味品、⼀把塑料⼩叉答案：AD。
解释： BC不符合：⽤途上相互补充、配合使⽤。
不能按成套货品来归类，分开归类。
报关员考试报关英语复习纲要：第一章
报关员考试报关英语复习纲要：第一章海关基础英语的测试，是对考生英语基础知识和英语应用能力的检验。
为了应试的目的，应明确考试的有关要求，争取达到其所要求达到的水平。
下面整理了“2011年报关员考试报关英语复习纲要”，帮助考生轻松掌握报关英语知识。
报关员考试复习纲要第一章[报关英语]一、英汉对照报关常用单词、词组1.invoice 发票2.invoice no. 发票编号3.port of shipment 起运地4.port of destination 目的地，到达地5.date of shipment 装船日期，出运口岸6.marks & no. 唛头modity code 商品编码8.description 品名9.quantity 数量10.price 价格11.unit price 单价12.total amount 总价二、英汉对照报关常用语句1.Excuse me, are you Mr. Brown from Paris?请问，您是从巴黎来的布朗先生吗?2.I work in the China National Machinery Import and Export Corporation.我在中国机械进出口总公司工作。
3.I have been assigned to negotiate business with you.公司委派我和你们具体洽谈业务。
4.I‟m the manager of the China Textiles Import and Export Corporation.我是中国纺织品进出口总公司的经理。
5.You m ay take a rest today and we‟ll talk about our business tomorrow.今天您先休息休息，业务的事明天再谈。
6.If there is an opportunity, we‟d like to see your manager.如果有机会，我们想见一见你们总经理。
报关员资格考试常用英语
报关员资格考试常用英语在报关员资格考试中，英语是一项重要的工具。
掌握一定的常用英语词汇和表达，对于顺利通过考试以及在实际工作中处理报关业务都有着至关重要的作用。
首先，我们来了解一些与报关相关的基础词汇。
“Customs declaration”意为报关，“customs broker”则是报关员。
“Import”表示进口，“export”表示出口。
“Goods”是货物的意思，而“commodity”则更侧重于指商品。
“Invoice”是发票，“packing list”是装箱单。
“Bill of lading”是提单，这是在国际贸易和运输中非常重要的文件。
在报关过程中，常常会涉及到各种费用的表述。
“Freight”指运费，“duty”是关税，“tariff”也有关税的意思，不过更侧重于指关税表或税率。
“Valueadded tax”是增值税，简称“VAT”。
“Consumption tax”是消费税。
“Insurance premium”表示保险费。
对于货物的描述和分类，也有一系列的英语词汇需要掌握。
“General cargo”是普通货物，“bulk cargo”是散装货物，“containe rized cargo”是集装箱货物。
“Raw materials”是原材料，“finished products”是成品。
“Mechanical equipment”是机械设备，“electronic products”是电子产品。
报关单的填写是考试中的重点之一。
“Declaration form”就是报关单，其中会包含诸如“shipper”（发货人）、“consignee”（收货人）、“port ofloading”（装货港）、“port of discharge”（卸货港）等重要信息。
“Quantity”表示数量，“weight”表示重量，“measurement”指尺寸。
在与海关沟通以及处理相关文件时，还会用到一些常用的短语和句子。
报关员考试复习资料
报关员考试复习资料报关员考试复习资料随着全球经济的快速发展，国际贸易逐渐成为各国之间交流合作的重要方式。
而报关员作为贸易领域中的重要职业，承担着负责报关报检、处理进出口手续等重要任务。
为了能够胜任这一职位，报关员需要具备丰富的专业知识和技能。
因此，报关员考试成为他们必须面对的一道关卡。
一、报关员考试的重要性报关员考试是评价一个人是否适合从事报关员工作的重要标准。
通过考试，可以检验报关员对于国际贸易、法律法规、进出口流程等方面的了解程度。
同时，考试还能够培养报关员的专业素养和解决问题的能力。
因此，报关员考试的重要性不容忽视。
二、报关员考试的内容报关员考试的内容主要包括以下几个方面：1. 国际贸易知识：包括贸易方式、国际支付、国际运输等方面的知识。
报关员需要了解各种贸易方式的特点，掌握国际支付的方式和流程，熟悉国际运输的各种方式和要求。
2. 法律法规知识：包括海关法律法规、国际贸易法律法规等方面的知识。
报关员需要熟悉海关法律法规的内容，了解国际贸易的相关法律法规，以便在工作中能够遵守规定，做到合规操作。
3. 报关报检流程：包括报关报检的具体流程和操作要求。
报关员需要了解报关报检的各个环节，熟悉相关的文件和表格，掌握操作技巧，以便能够高效地完成工作任务。
4. 进出口业务知识：包括进出口业务的基本流程、操作要求等方面的知识。
报关员需要了解进出口业务的各个环节，熟悉相关的文件和表格，掌握操作技巧，以便能够顺利地处理进出口手续。
三、报关员考试的复习资料为了帮助报关员考生顺利通过考试，以下是一些常用的复习资料推荐：1. 教材和参考书籍：选择一些权威性的教材和参考书籍进行学习。
这些书籍通常由经验丰富的专家编写，内容全面、系统，能够帮助考生全面了解相关知识。
2. 过往试题和模拟题：通过做过往试题和模拟题，可以熟悉考试的题型和难度，了解自己的薄弱环节，并进行针对性的复习。
同时，做题也能够提高解题能力和应试技巧。
3. 在线学习平台：利用互联网资源，选择一些专业的在线学习平台进行学习。
2011年报关员考试报关英语精选练习试题及答案
阅读使人充实，会谈使人敏捷，写作使人精确。
——培根2011年报关员考试报关英语精选练习试题及答案一1. The customs may "withhold" the goods connected with the smuggling cases. The word "withhold" has the similar meaning of the following words except_____ .A. keep backB. detainC. refuse to giveD. refund2.The Customs will not ______the restricted goods unless an import or export license is obtainedA. clearB. releaseC. sellD. buy3.The operation of the storage, processing and assembling of the bonded goods and consignment sales should be approved by and registered _______the Customs.A. ForB. byC. from报关员培训D. With4.The goods which are carried into and out of the territory by the same vessel or aircraft are defined as_______.A. transit goodsB. transshipment goodsC. through goodsD. import and export goods5.the goods which have entered the territory, approved by the Customs as items for which no formalities are performed in the way of duty payment, and will be reshipped out of the territory after being stored, processed or assembled in the territory are defined as _______.A. bonded goodsB. Through goodsC. Transshipment goodsD. Transit goods6.In duty calculation, in case the CIF price of imports is in terms of foreign currency, it shall be converted into_______.A. another foreign currency quotedB. RMB at buying price quotedC. RMB at selling price quotedD. RMB at the middle price between the buying and selling prices quoted7.In case Customs duties are short—levied or not levied on import or export, the Customs may, within _____after the date of payment of Customs duties or the date of release of the goods, recover the amount of Customs duties short—levied or not levied.A. Six monthsB. One yearC. two yearsD. four years8.Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the provision laid down in the______.A. Regulations on Customs External Auditing of the People’s Republic of ChinaB. Customs law of the People’s Republic of ChinaC. Regulations on Import and Export Tariff of the People’s Republic of ChinaD. Both B and C9.Colombo is one of the port cities of______.A. Sri LankaB. IndiaC. MalaysiaD. Iran10.The seller should guarantee that the commodities comply _____the quality, specification and performance as stipulated in the contract.A. forB. inC. toD. With参考答案：1 .D 2 .B 3 .D 4. C 5. A 6. D 7. B 8. D 9 .A 10 .D2011年报关员考试报关英语精选练习试题及答案二1.In the foreign trade business, the payment is always made by L/C. In this sentence, L/C is the abbreviation for_________.A. Bill of LadingB. Commercial InvoiceC. Buying ContractD. Letter of Credit2.The main purpose of the Customs supervision and control is to _______China’s economic, trade, scientific, technological and cultural exchanges with other countries.A. superviseB. controlC. promoteD. limit3.We are sorry to inform you that the shipment is not _______the standard stipulated in the contract.A. intoB. up toC. according toD. instead of 外贸知识4.We usually accept payment by irrevocable L/C payable ______shipping documents.A. amongB. betweenC. againstD. about5.According to the Customs Law, the duty—paying value of an import item should be its normal _______price which should be approved by the Customs.A. FOBB. CIFC. CFRD. FCA6.We______our price according to the international market.A. adjustB. readjustC. acceptD. admit7.The Customs shall reply in writing within ______from the date of receipt of the application for the refund of the duty paid and notify the applicant of its decision.A. one monthsB. two monthsC. three monthD. six months8.The accurate declaration for the import goods is made by the______.A. consigneeB. consignorC. CustomsD. any person19.The loading, unloading, transshipment and transit of inward and outward mail bags are subject to Customs control and a ______way bill should be submitted to the Customs by the enterprise providing postal service.A. coverB. coveringC. coveredD. having covered10.The de******ion of currency of the Germany is________.A. Danish KroneB. Deutsche MarkC. Cuban PesoD. Dutch Florin Guider参考答案：1.D 2. C 3. B 4. C 5. B 6. B 7. A 8. A 9. B 10. B2011年报关员考试报关英语精选练习试题及答案三1.The form of the receipt for any Customs duties collected for the delayed payment shall be prescribed by_________.A. The Customs General AdministrationB. The Customs Houses themselvesC. The Tariff CommissionD. The Ministry of Finance2.Customs duties shall not be reduced or exempted on goods imported from or exported out of_______.A. Special economic zonesB. Coastal citiesC. Chinese—foreign joint venturesD. Foreign wholly—owned enterprises3.when the dispute over duty payment arises between the duty payer and the Customs, the duty payer should first pay the duty and then, within ______days of the issuance of the duty memo, apply to the Customs in writing for a reconsideration of the case.A. 10 daysB. 20 daysC. 30 daysD. 50 days 报关员考试4.Under what circumstances shall the Customs lift the seal affixed to the account books, documents and relevant data without delay?A. Falsifying relevant account books, documents where any possibility is detected of transferringB. Upon clearance of a caseC. Upon completion of collecting necessary evidenceD. Both B and C5.One of the very important documents in the foreign trade business is B/L.B/L is the abbreviation for_______.A. Bill of LadingB. Commercial InvoiceC. Buying ContractD. Letter of Credit6.The goods which do not pass through the territory by land but call for a change of the means of transport at a place with a Customs establishment is defined as_____.A. Transit goodsB. Transshipment goodsC. Through goodsD. Import and export goods7.When the consignee fails to declare the import goods within the time limit, a fee _____delayed declaration shall be imposed by the Customs.A. toB. fromC. forD. with8.Amsterdam is one of the port cities of______.A. GermanyB. EnglandC. FranceD. Dutch9.China Customs. attaches great importance _______the development of information. technology.A. inB. forC.withD. to10.The transport of the import or export goods should comply the Customscontrol requirements.A. withB. fromC. byD for参考答案：1. C 2.D 3.A 4.B 5.C 6.D 7.D 8.A 9.D 10.B2011年报关员考试报关英语精选练习试题及答案四1.The Customs surveillance zone include following places except 。
2011年报关英语
出口信贷export credit出口津贴export subsidy商品倾销dumping外汇倾销exchange dumping优惠关税special preferences保税仓库bonded warehouse贸易顺差favorable balance of trade贸易逆差unfavorable balance of trade进口配额制import quotas自由贸易区free trade zone对外贸易值value of foreign trade国际贸易值value of international trade普遍优惠制generalized system of preferences-GSP 最惠国待遇most-favored nation treatment-MFNT 价格术语trade term （price term）运费freight单价price码头费wharfage总值total value卸货费landing charges金额amount关税customs duty净价net price印花税stamp duty含佣价price including commission港口税port dues回佣return commission 。
装运港port of shipment折扣discount，allowance卸货港port of discharge批发价wholesale price目的港port of destination零售价retail price进口许口证import license现货价格spot price出口许口证export license期货价格forward price现行价格（时价）current price prevailing price国际市场价格world （International）Market price离岸价（船上交货价）FOB-free on board成本加运费价（离岸加运费价）C&F-cost and freight到岸价（成本加运费、保险费价）CIF-cost，insurance and freight 交货delivery轮船steamship（缩写S.S）装运、装船shipment租船charter （the chartered ship）交货时间time of delivery定程租船voyage charter装运期限time of shipment定期租船time charter托运人（一般指出口商）shipper，consignor收货人consignee班轮regular shipping liner驳船lighter舱位shipping space油轮tanker报关clearance of goods陆运收据cargo receipt提货to take delivery of goods空运提单airway bill正本提单original B\\L选择港（任意港）optional port选港费optional charges选港费由买方负担optional charges to be borne by the Buyers 或optional charges for Buyers’account一月份装船shipment during January 或January shipment一月底装船shipment not later than Jan.31st.或shipment on or before Jan.31st。
2011年报关员考试报关英语常用800句式(三)
245 What on earth has happened to trouble you so？
到底发生什么事让您如此发愁？
246 I'm afraid I have bad news for you。
恐怕我有坏消息要告诉您。
247 The woolen sweaters you delivered do not match the sample we provided。
201 I'd like to know something about your foreign trade policy。
我很想了解有关贵国对外贸易的政策。
202 It is said that a new policy is being put into practice in your foreign trade。
我们的客户对商品的质量是很挑剔的。
250 What do you want us to do？
您看怎么办好？
251 Our clients want a replacement。
我们的客户要求换货。
252 It's a bit too hard。
这有点太难了吧。
253 It's only the background color that's not identical。
你们尽可放心，我们会按时交货的。
232 We must have your LC at least one month before the time of shipment。
我们必须在船运前一个月收到你们的信用证。
233 The contract contains basically all we have agreed upon during our negotiations。
报关员考试复习指导——报关英语学习资料(八)
报关员考试复习指导——报关英语学习资料(八)一、英汉对照报关常用单词、词组1．advice of shipment 装运通知、装船通知2．barter trade 易货贸易3．bill drawn to order 指定式汇票4．cargo insurance 货物运输保险5．cash and delivery 付款交货、货到付款6．certificate of quantity 货物数量证明书二、英汉对照报关常用语句1．This same method applies to all the other three shipments．其他3批货也照此办理。
2．You should produce a similar Letter of Guarantee jointly signed by two banks.你方应该提交有两家银行签署的保证函。
3．You will have to open the L/C one month before the time you want the goods to be delivered.在交货期前1个月，你方必须开立信用证。
4．Could you possibly effect shipment more promptly?你们能不能再提前—点交货呢?三、英汉对照报关常用缩写语1．XL (Extra Large, Extra Long) 超大、超长2．TW (Total Weight) 总重量3．TDO (Transhipment Delivery Order) 转船提货单4．L/T (Letter of Trust) 委托书5．QA (Quality Assurance) 质量保证6．RAM (Registered Air Mail) 航空挂号邮件7．STL (Style) 式样8．TEU (Twenty-foot Equivelent Unit) 20英尺集装箱等量单位9．W/L (Woven Label) 编织标签10．XPRD (Experation Date) 失效日期。
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一、英汉对照报关常用单词、词组1.invoice 发票2.invoice no. 发票编号3.port of shipment 起运地4.port of destination 目的地，到达地5.date of shipment 装船日期，出运口岸6.marks & no. 唛头modity code 商品编码8.description 品名9.quantity 数量10.price 价格报关员英语11.unit price 单价12.total amount 总价 weight 净重14.gross weight 毛重15.measurement 尺码16.packing 包装17.sales contract No. 售货合同编号18.packing list 装箱单19.package No. 包装箱号码20.total packages 包装总数21.case No. 箱号22.specification 规格23.country of origin 生产国别，原产国24.contract of purchase 订购合同二、英汉对照报关常用语句1.Excuse me, are you Mr. Brown from Paris?请问，您是从巴黎来的布朗先生吗?2.I work in the China National Machinery Import and Export Corporation. 我在中国机械进出口总公司工作。
3.I have been assigned to negotiate business with you.公司委派我和你们具体洽谈业务。
4.I‘m the manager of the China Textiles Import and Export Corporation.我是中国纺织品进出口总公司的经理。
5.You may take a rest today and we‘ll talk about our business tomorrow.今天您先休息休息，业务的事明天再谈。
6.If there is an opportunity，we‘d like to see your manager.如果有机会，我们想见一见你们总经理。
7.Our manager would like to invite you to dinner this evening at the Beijing Roast D uck Restaurant.今晚我们经理想请你们去北京烤鸭店吃饭。
8.Our company mainly deals in Chinese arts and crafts.我们公司主要经营工艺品。
9.You can talk the business over Mr. Wang who is in charge of this line.具体业务您可以和主管这项业务的王先生洽谈。
10.Let‘s hope for good cooperation between us.希望我们能很好的合作。
11.I wish you all brisk business and continued development in our business dealing!祝大家生意兴隆，买卖越做越好!12.We insist on the principle of equality and mutual benefits, as well as exchange of needed goods.我们坚持平等互利，互通有无的原则。
13.We stick to a consistent policy in our foreign trade work.我们的对外贸易政策是一贯的。
14.We have adopted the usual international practices in our foreign trade work.我们在外贸工作中采用了国际上的通用做法。
15.We readjust our price according to the international markets.我们是根据世界市场的行情来调整价格的。
16.May I know what particular line you are interested in this time?你们这次来主要想谈哪方面的生意呀?17.We are very much interested in your hardware.我们对你们的小五金很感兴趣。
18.This is our inquiry, would you like to have a look?这是询价单，请您看一下。
三、英汉对照报关常用缩写语1.B/L (Bill of Lading) 提单2.L/C (Letter of Credit) 信用证3.D/P (Documents against Payment) 付款交单4.D/A (Documents against Acceptance) 承兑交单5.T/T (Telegraphic Transfer) 电汇6.CF，C/F (Cost and Freight) 成本加运费价格7.C.I.F. (Cost，Insurance and Freight) 成本、保险费加运费价格8.F.O.B. (Free On Board) 装运港船上交货价格9.F.A.Q. (Fair Average Quality) 良好平均品质10.FCL (Full Container Load) 整箱货11.LCL (Less than Container Load) 拼箱货12.D/D (Demand Draft) 即期汇票一、英汉对照报关常用单词、词组1.surface transport charge 地面运输费2.air freight charge 航空运费3.actual weight 时间重量4.chargeable weight 计费重量5.airport of departure 始发站6.airport of destination 目的站7.Waybill 运单8.air waybill 航空运单9.date of arrival 到达日期10.terms of trade 贸易方式11.importer 进口商12.exporter 出口商13.term of foreign exchange 外汇来源14.country whence consigned 进口国家15.export license 出口许可证16.validity of import license 进口许可证有效期17.export license 出口许可证18.means of transport 运输工具二、英汉对照报关常用语句1.It is difficult for us sell the goods, as your price is so high.你们的价格那么高，我们很难以这个价格销售。
2.It would be very difficult for us to push any sales if we buy it at this price. 如果按这个价格买进，我方实在难以推销。
3.Our price is reasonable compared with that in the international market.我们的价格和国际市场的价格相比还是合理的。
4.Your price is higher than those we got from elsewhere.你们的价格比我们从别处得到的报价要高。
5.Taking the quality into consideration, I think the price is reasonable.从质量方面考虑，我认为这个价格是合理的。
6.Our products are of high quality.我们的产品质量好。
7.Our products can stand competition.我们的产品是有竞争力的。
8.I don’t think the end user would accept your price.客户很难接受你们的价格。
9.In order to conclude the business, we may make some concessions.为了成交，我们可以作些让步。
10.We are prepared to make a 2% reduction if your order is big enough. 如果你们订货数量大，我们准备减价2%。
11.In order to conclude the transaction, we accept your price.为了达成交易，我们接受你方的价格。
12.What do your think of your price?您觉得你们的报价怎么样?13.Our price is highly competitive.我方价格极有竞争性。
14.This is our latest price list.这是我们的最新价格单。
15.I’d like to have your lowest quotation C.I.F. San Francisco.希望你们报一个C.I.F.旧金山的最低价。
16.Can you give us an indication of your price?请你们先提出一个估计价格吧。
17.The price this commodity is $400 per piece C.I.F. San Francisco.这种产品C.I.F.旧金山的价格是400美元一台。
18.Is this your C.I.F. quotation?你们的报价是成本加运费和保险费的到岸价吗?三、英汉对照报关常用缩写语1.L/G (Letter of Guarantee) 担保书，保证书2.M/T( Metric Ton) 公吨3.N/N (Non-Negotiable, Not Negotiable) 非流通的，不可转让的4.O.B/L (Ocean Bill of Lading) 海运提单5.O.No. (Order Number) 定单号数6.S/D (Sight Draft) 即期汇票7.NTB (Non Tariff Barrier) 非关税避垒8.T.P.N.D. (Theft, Pilferage and Non-Delivery) 偷窃，提货不着9.W.W. (Warehouse to Warehouse) 仓至仓10.Yd(s) (Yard(s)) 码11.W/M (Weight or Measurement) 重量或体积12.W.R.(W/R) (War Risk) 战争险,兵险13.M/T( Mail Transfer) 信汇14.S/O (Shipping Order) 装货单(俗称下货纸)15.G.S.P. (Generalized System of Preferences) 普遍优惠制度16.C.C.V.O.(Combined Certificate of Value and Origin) 估价和原产地联合证明书17.A.W. B(Air Way Bill) 空运提单18.A/V (Ad Valorem) 从价税一、英汉对照报关常用单词词组1.at sight 见票即付2.average clause 海损条款3.bank draft 银行条款4.place of origin 产地5.port of dispatch 发货口岸6.type of goods 货物类型7.partial shipment 分批装运8.consignor 发货人，寄售人9.certificate of origin 产地证明书10.inspection certificate 检验证书11.ad valorem freight 从价运费12.actual tare 实际皮重13.additional order 追加订单14.advice of shipment 装运通知，装船通知15.air bill of lading 空运提单16.air freight 空运费17.amendment of contract 修改合同18.applicant for the credit 申请开证人22.barter trade 易货贸易23.bearer 持票人24.bill drawn payable at a certain time after sight 见票若干日付款的汇票二、英汉对照报关常用语句1.We hope you will accept D/P payment terms.我们希望你们接受D/P付款方式。