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填写报关单四（一）翻译题1.Thetariffratesforimportersfallintotwocategories:generaltariffratesandminimumtariffrates.ThegeneraltariffratesapplytotheimportsoriginatinginthecountrieswithwhichthePeople’sRepublicofChinahasnotconcludedtradetreatiesoragreementswithreciprocalfavourabletariffclausestherein;theminimumtariffratesapplytoimportsoriginatinginthecountrieswiththePeople’sRepublicofChinahasconcludedtradetreatiesoragreementswithreciprocalfavourabletariffclausestherein.2.WhenthenormalwholesalepriceoftheimportsprevailingattheplaceofpurchasecannotbeascertainedbytheCustoms,theduty-payingvalueshallbeassessedonthebasisofthenormaldomesticwholesalepriceofsimilargoodsprevailingattheplaceofimportationatthetimeofapplicationminustheimportdutyandproducttax(orvalueaddedtax)paidatimportationandnormalfreight,storagefeeandotherbusinessexpensesincurredafterimportation.Whenthenormaldomesticwholesalepriceofsimilargoodscann’tbeascertained,orthebusinesstransactionofaspecialnature,theduty-payingvalueshallbeassessedbytheCustoms.3.Theconsignee(orshipper)orhisagentshall,atthetimeofhandinginanimport(orexport)application,producesimultaneouslyabonafideinvoiceenumeratedwithsuchitemsasprice,freight,insurancepremiumsandotherexpensesincurredforthegoods(withmanufacturer’sinvoiceattached,ifany),packinglistsandotherrelevantpapers.Theabove-mentionedinvoiceandpapersshallbecertifiedtrueandcorrectbyconsignee(orshipper)orhisagent.（二）操作题1.请根据所提供的原始单据以及补充材料，按照报关单填制规范的要求，在报关单相应选项中，选出最合适的答案。上海亿阳进出口公司SHANGHAIYIYANGIM/EXTRADECORPINVOICENO.ZY07972173FromMARSEILLETOSHANGHAICHINAPayment:L/CShippedper:VDTAVRVSVoyage:A23WMarks&Nos.TSP-496FTNO1-1533MADEINFRANCEQuantitiesandDescriptionsWOMENS100PCTCOTTONWOVENSHIRT10220DOZSUSD22.08/DOZASPERCONTRACTNO.TSP-496FTAmountUSD2236756FOBMARSEILLESPACKINGLIST.........INVOICENO.:ZY0792173........Date:MAY12th,2000Marks&Nos.DesignsSizeassortmentG.WN.WTSP-496FTWOMENS100PCTCOTTONWOVENSHIRT1379kgs1042kgsMADEINFRANCETOTALCTNS:1533CTNSCONSIGNEE:SHANGHAITEXTILEGROUP583X
