一． 單證 （Documents)
進出口業務涉及的 單證 總的包括三大類：1。金融 單證 （ 信用證 、匯票、支票和本票）
2．商業單證（發票、裝箱單、運輸單據、保險單等）3。用于政府管制的單證（許可證、原產地證明、商檢證等）
declaration form 報關單
Three steps—declaration, examination of goods and release of goods, are taken by the Customs to exercise control over general import and export goods. 海關 對進出境貨物的監管一般經過申報、查驗和放行三個環節。
the person in charge of the declaration
invoice發票
ocean bill of lading提單
air waybill空運提單
packing list或packing specification（裝箱單）
shipping order(裝貨單)
letter of credit（L|C）（ 信用證 ）
insurance policy（保險單）
sales confirmation售貨確認書
contract（合同）（commodity, quantity, unit price, total amount, country of origin and manufacturer, packing, shipping mark, date of shipment, port of shipment, port of destination, insurance, payment, shipment, shipping advice, guarantee of quality, claims, force majeure, late delivery and penalty, arbitration）
certificate(commodity inspection certificate商檢證
animal or plant quarantine certificate 動植物檢疫證
certificate of origin原產地證)
二．報關 英語 常用 詞匯
import進口 export出口
import & export corporation(Corp.)
import & export business(enterprise entitled to do import and export business)
export drawback 出口退稅
import & export licence
processing with imported（supplied) materials進（來）料加工
buyer買方 seller賣方
The buyer requests his bank to issue a letter of credit in favor of the seller.
goods(import& export goods , All import and export goods shall be subject to Customs examination)
cargo (bulk cargo,cargo in bulk, air cargo, sea cargo,bonded cargo, cargo-owner
What cargo is inside the container?
The cargo is now released.)
Commodity(commodity inspection)
merchandise泛指商品，不特指某一商品
article(smuggled goods and articles, inward and outward goods and articles）
luggage 行李物品
postal items 郵遞物品
You don’t have to pay duty on personal belongings, but the other one is subject to duty.
means of transport(conveyance)運輸工具(vessel, aircraft, train, vehicle):All inward and outward means of transport shall be subject to Customs control on arriving in or departing from the Customs territory.
ocean vessel船名
packing(bag袋, bale包， bottle, coil圈，case, crate板條箱，dozen, package件：total packages合計件數, piece, roll, set, unit輛，臺，單位，drum桶， carton紙箱, wooden cases木箱， pallet托盤， container ，in bulk)
weight重量
gross weight毛重 net weight凈重
tare皮重
quantity數量:The minimum quantity of an order for the goods is 500 cases.
description of goods貨名
name and specifications of commodity品名及規格
type類型
mode (term)of trade貿易方式
name of trading country貿易國
date of importation進口日期
value價值
total value of the contract commercial value, duty-paying value
The duty-paying value of an import item shall be its normal CIF price and the duty-paying value of an export item shall be its FOB price, minus the export duty.
The duty-paying value of an inward or outward article shall be fixed by the Customs.
price價格unit price單價 total price總價
total amount總價
consignor發貨人 consignee收貨人
While the examination is being carried out, the consignee of the import goods or the consignor of the export goods shall be present and responsible for moving the goods, opening and restoring the packing
Declaration of import goods shall be made to the Customs by the consignee within 14 days of the declaration of the arrival of the means of transport; declaration of export goods shall be made by the consignor 24 hours prior to the loading unless otherwise approved by the Customs. 進口貨物的收貨人應當自運輸工具申報進境之日起14日內，出口貨物的發貨人除 海關 特準的外應當在貨物運抵 海關 監管區后裝貨的24小時以前，向海關申報。
shipper托運人
carrier承運人(a person or business that carries goods or passengers from one place to another for payment)
notify party通知方
agent代理人:shipping agent裝運代理人，發貨代理人 insurance agent保險代理人
Declaration of inward and outward articles and payment of duties on them may be made either by the owner or by a person the owner has entrusted to act as his agent.
agency代理: China Ocean Shipping Agency中國外輪代理公司
shipment裝船，交運
shipment documents運輸單據 date of shipment裝船日期， 裝運期
combined transport shipment port to port shipment
We’ll try our best to advance shipment to September.
freight
freight charges 運費 air freight charge航空運費 freight rates運費率
extras雜費
payment
terms of payment付款方式 immediate payment即期付款
Payment by L ∕C is a favorable method of payment because the exporter has bank’s promise to pay for the goods shipped.
We usually accept payment by irrevocable L ∕C payable against shipping documents.我們采用不可撤消的 信用證 ，憑裝運單據結匯付款方式。
port 港口
port of dispatch發貨港 port of departure 始發港 port of loading裝貨港 port of shipment 裝貨港 ，起運地 port of delivery交貨港 port of destination目的港 port of discharge卸貨港 port of entry進口港
port of transshipment轉運港
currency貨幣
commodity code商品編碼
country of origin and manufacturers原產國及生產商
terms and conditions條件
Marks, Marking, Mks, Marks&No., shipping Marks標記麥碼
To, Sold to Messers 或For Account & Risk of Messers（后注買方的名稱和地址）Messrs.是Mr.的復數
as per根據
via.經，由
per (1)for each, for every:50 cents per yard
(2)through, by:shipment per steamer
二。縮寫語
CIF (cost, insurance and freight)到岸價格
C&F(cost and freight)
CFR (cost and freight)
FOB (free on board)離岸價
L∕C N信用證編號
Inv.發票
Invoice No.:發票編號
Contract No.;合同編號
B∕L No.:提單號
CNTR No柜號
S∕C NO.:銷售合同號碼
Purchase Order No.
Certificate No.證書編號
Art. No.:貨號
case No.:箱號
S∕O No.(shipping order):裝貨單號
Voy. N 航次
Seal No.封號 (Seals affixed by the Customs shall not be opened or broken by any person without Customs authorization. 海關加施的封志，任何人不得擅自開啟或損毀。)
Reference No.證書編號
Customs Ves. # 海關編號
Marks & Nos.:麥頭和編號
Container No.集裝箱號
CTNS=Cartons
MAWB(Master Air Waybill)航空總運單
HAWB(House Air Waybill)分運單
place of REIPT收貨地
s∕ssteam ship)船名
Ex. Rate匯率
M∕W(measurement∕weight)體積或重量
H.S Code協調稅則稅目號
Your Ref.(Reference Number)貴公司編號
Modes of payment:
1.匯付
T∕T（telegraphic transfer）電匯
M∕T(mail transfer)信匯
D∕D(demand draft)票匯
2．托收
D∕P(documents against payments)付款交單
D∕A(documents against acceptance)承兌交單
3．L∕C(letter of credit)信用證
mt.(metric ton)公噸
Ib.(pound)磅
g.(gram)克
kg.(kilogram)公斤
I.(litre)升
cm.（centimetre）厘米
m.(metre)米
yd.(yard)碼
ft.(foot,feet)尺
sq.m(square metre)平方米
cu.m(cubic metre)立方米
三。常見貨幣名稱（P.131）
Australia澳大利亞 Brazil 巴西 England英國 Canada加拿大Denmark丹麥 Germany德國Dutch(Netherlands)荷蘭 Korea韓國 France法國 Hong Kong香港 Italy意大利 Macao澳門 Norway挪威Sweden瑞典 Switzerland(Swiss)瑞士
