本书参考了报关员考试大纲的内容,以报关工作的流程,即报关前期阶段、进出口阶段和报关后续阶段为线索进行编写。全书共八个单元,**单元主要对海关与报关的相关知识进行了介绍;第二单元为报关工作的前期阶段,介绍了几种海关监管货物及其备案手续;第三单元到第七单元为报关的出入境阶段,分别介绍了报关单及各种报关相关的单据、报关过程中对货物的检验、课税和放行;第八单元用不同的货物类型概括了报关的后续阶段的一些工作内容。
本书可作为高职高专院校相关专业的教材,也可作为相关从业人员的学习参考用书。

Unit 1 Introduction to Customs and Customs Declaration
Section I Dialogue: Customs in China
Section II Reading: Import and Export Declarations
Section III Reading: Trade Restriction
Section IV Reading: FAQs for Customs Declaration in the EU
Unit 2 Classification of Goods under Customs Supervision
Section I Reading: Bonded Goods
Section II Reading: Tax Exempt or Reduction Goods
Section III Reading: Temporary Admission Goods
Section IV Reading: Temporary Admission in Different Countries and Areas
Unit 3 Customs Entry
Section I Dialogue: Basic Concepts of Customs Entries and Duties
Section II Reading: Guangzhou Customs Guide to Local Declaration &Port Clearance
Section III Reading: China Celebrates a Decade in ATA Carnet System
Section IV Document Study: Customs Declaration Form
Unit 4 Necessary Documents for Customs Declaration
Section I Document Study: Import/Export License of China
Section II Document Study: Certificate of Origin
Section III Document Study: Sales Confirmation
Section IV Document Study: Invoice
Section V Document Study: Packing List
Section VI Document Study: Inspection Certificates
Unit 5 Inspection of Import and Export Goods
Section I Dialogue: Commodity Inspection
Section II Reading: An Introduction to Inspection and Quarantine
Section III Reading: The Introduction of AQSIQ
Section IV Reading: Importation of Poultry and Poultry Products in the EU
Unit 6 Tariffs
Section I Reading: Tariff in China
Section II Reading: Value Added Tax
Section III Reading: Excise Duties on Alcohol, Tobacco and Energy
Section IV Reading: Temporary Exemption from Duty
Unit 7 Release of the Goods
Section I Dialogue: Some Issues about Customs Clearance
Section II Reading: Guangzhou Customs Management on Convenient and Quick Customs Clearance
Section III Reading: Separating Release from Clearance Procedures
Unit 8 Customs Clearance of Different Goods
Section I Dialogue: Customs Clearance of ATA Goods
Section II Reading: Legal Rules on Bonded Goods in China
Section III Reading: Taxation on ATA Goods
Key to the Exercises
Appendix
References