Current location - Education and Training Encyclopedia - University ranking - Customs declaration of college teaching materials
Customs declaration of college teaching materials
Can college students apply for customs declaration?

You can apply for a diploma or college diploma when you confirm it on site in July.

What subjects are there in the customs declaration exam?

There is only one exam regardless of subjects! I'll give you the exam outline for 2007 for your reference.

2007 national unified examination outline for customs declaration qualification

The first part is the professional knowledge of customs declaration

I customs declaration and customs administration

(1) Basic requirements

1. Grasp the meaning of customs declaration.

2. Grasp the meaning of the customs declaration unit.

3. Grasp the meaning of customs declaration.

4. Be familiar with the nature, task, authority, management system and institutional setup of the Customs.

5. Familiar with the legal system of customs management.

(2) Examination contents

1. customs declaration form

(1) concept

(2) scope

(3) Classification

(4) Basic content

2. Customs

(1) properties and tasks

(2) Power

(3) Management system and organization

(4) Legal system

3. Customs Declaration Unit

(1) concept

(2) type

(3) Registration

(4) Rights and obligations

(5) Legal liability

(6) Legal liabilities of other legal persons related to customs declaration activities.

4. Customs broker

(1) concept

(2) Qualification

(3) Registration

(4) Rights and obligations

(5) Prohibition of practicing.

(6) Scoring and evaluation

(7) Legal liability

Two. Customs declaration and trade control

(1) Basic requirements

1. Master the basic contents of goods and technology management that are prohibited, restricted and freely imported and exported.

2. Familiar with the basic framework and legal system of trade control.

3 familiar with the basic contents of import and export inspection and quarantine management.

4. Be familiar with the basic contents of the foreign exchange payment management system for import and export goods.

5. Be familiar with the basic contents of trade remedy measures.

6. Understand the basic contents of import and export trade management control.

(2) Examination contents

1 trade control

(1) function

(2) objectives

(3) Basic framework

(4) Legal system

2. Import and export trade management

(1) management right

(II) Business scope

3. Prohibit the import and export of goods and technologies.

4. Restrict the import and export scope of goods and technologies.

5. Free import and export of goods and technology management scope

6 Scope of administration of import and export inspection and quarantine

(1) commodity inspection

(2) Animal and plant quarantine

(3) Health and quarantine

Measures for the administration of foreign exchange receipts and payments of import and export goods

8. Types of trade remedies

(1) Anti-dumping measures

(2) Countervailing measures

(3) Safeguard measures

9. Main measures of foreign trade control and customs declaration norms

(1) Measures for the administration of import and export licenses and customs declaration specifications

(2) Measures for the administration of automatic import license and customs declaration norms

(3) Measures for the administration of temporary textile exports and customs declaration norms

(4) Measures for the administration of import and export licenses for dual-use items and technologies and customs declaration specifications.

(5) Import waste management measures and customs declaration specifications

(6) Import and export management measures and customs declaration specifications for endangered species

(7) Management measures and customs declaration specifications for chemicals and toxic chemicals entering the country for the first time.

(8) Measures for the administration of import and export drugs and customs declaration norms

(nine) entry-exit inspection and quarantine management measures and customs declaration norms

Part II Professional Skills of Customs Declaration

I customs supervision of goods and customs declaration procedures

(1) Basic requirements

1. Understand the meaning of goods under customs supervision.

2. Grasp the customs supervision requirements for all kinds of goods under supervision.

3. Grasp the meaning of customs declaration procedures.

4. Master the customs declaration procedures for all kinds of goods under customs supervision.

(2) Examination contents

1. The meaning of goods under customs supervision

2. The meaning of customs declaration procedure

3. General import and export goods and their customs declaration procedures

(1) range

(2) Basic characteristics

(3) Customs regulatory requirements

(4) customs declaration procedures

① Import and export declaration

② Cooperate with the inspection.

③ Pay taxes and fees.

(4) delivery or delivery.

4. Bonded goods and their customs declaration procedures

(1) range

(2) Basic characteristics

(3) Customs regulatory requirements

(4) Customs declaration procedures for bonded processed goods

(1) paper manual

② Electronic manual

③ Electronic account book

④ Export processing zone

⑤ Zhuhai Park, a cross-border industrial zone

(5) Customs declaration procedures for bonded logistics goods.

① Bonded warehouse

② Export supervised warehouse

③ Bonded Logistics Center

④ Bonded Logistics Park

⑤ Bonded area

5. Specific imported goods with tax reduction or exemption and their customs declaration procedures.

(1) range

(2) Basic characteristics

(3) Customs regulatory requirements

(4) customs declaration procedures

① Application for tax reduction or exemption

② Import declaration

③ Deregulation

6. Temporary inbound and outbound goods and their customs declaration procedures

(1) range

(2) Basic characteristics

(3) Customs regulatory requirements

(4) customs declaration procedures

① The customs declaration procedures for temporary entry and exit goods in ATA carnet are applicable.

② It is not applicable to the customs declaration procedures of other inbound and outbound exhibits in ATA carnet.

③ Customs declaration procedures for container bodies.

④ Customs declaration procedures for temporary import and export goods.

7. Other inbound and outbound goods and their customs declaration procedures

(1) Transit, transshipment and combined transport of goods

(2) Speedpost

(3) Leased goods

(4) Free compensation for goods

(5) warehousing and outbound maintenance projects

(6) Unloading and goods processing

(7) Excessive discharge, accidental discharge, abandoned goods and overdue undeclared goods.

(8) Goods returned for shipment or customs clearance

8. Transit transport

(1) meaning

(2) Customs regulatory requirements

(3) Customs declaration procedures

Two. Classification of import and export commodities

(1) Basic requirements

1. Master the content and application of general classification rules.

2. Be familiar with the relevant basis and declaration requirements of commodity classification.

3 familiar with the basic situation of commodity name and coding coordination system.

4, familiar with the structure of China's customs import and export commodity classification catalogue.

(2) Examination contents

1. Basic structure of Harmonized Commodity Description and Coding System

2. The basic structure of the classified catalogue of import and export commodities of China Customs.

3. The content and application of general principles of classification

4. Customs management basis and declaration requirements for the classification of import and export commodities

5. Classification practice

Three. Import and export taxes and fees

(1) Basic requirements

1. Master the types of import and export taxes and fees.

2. Master the method of determining the origin of import and export goods.

3. Master the relevant provisions of the tax rate.

4. Master the methods of checking and determining the customs value of import and export commodities.

5. Master the calculation method of import and export taxes and fees.

6. Master the relevant provisions on the payment of import and export taxes and fees.

7 familiar with the relevant provisions of tax reduction and exemption.

(2) Examination contents

1. Types of taxes and fees

Step 2 tax

Application of (1) exchange rate

(2) Tariff collection

(3) the collection of value-added tax

(4) the collection of consumption tax

(5) Calculation of late payment fee

3. Review the method of determining the customs value.

(1) Review the method of determining the customs value of imported goods.

① Examination and approval of customs value of general imported goods

(2) examination and approval of the customs value of special imported goods.

(2) Review the methods for determining the customs value of export goods.

4. Method for determining the origin of import and export goods

(1) Rules of origin

(2) Criteria for determining the country of origin

(3) Requirements for declaration of origin

5. Principles of application of import and export tax rates

6. Provisions on reduction and exemption of import and export taxes and fees

(1) tariff reduction and exemption

(2) Reduction or exemption of value-added tax and consumption tax.

7. Provisions on Payment of Import and Export Taxes and Fees

(1) Term

(2) Methods and vouchers

(3) Deferred tax interest on processing trade

(4) implementation

Provisions on the refund of import and export taxes and fees

(1) Scope of application and requirements of tax refund

(2) The scope and requirements of tax recovery.

Fourth, fill in the customs declaration form

(1) Basic requirements

1. Grasp the legal effect of the import and export goods declaration form.

2. Master the legal responsibility of filling in the declaration form of import and export goods.

3. Master the filling specifications of each column of the import and export goods declaration form.

4 master the method of filling in the declaration form of import and export goods according to the original documents.

5. Master the method of finding the wrong filling in the customs declaration form of import and export goods according to the original documents.

6 master the content code of the main columns of the import and export goods declaration form.

7. Familiar with the use of import and export goods declaration form.

8. Understand other customs declarations (certificates) and their scope of application.

(2) Examination contents

1. Import and export goods declaration form

(1) Meaning and category

(2) Legal effect

(3) Legal liability

(4) the purpose of each couplet

2. Fill in the import and export goods declaration form

(1) Basic requirements

(2) fill in the specifications of each column of the import and export goods declaration form

(3) fill in the main column content and code (code)

① Record number

② Business unit

③ Mode of transportation

(4) transaction method (supervision)

⑤ Duty-free property

⑥ Settlement method

⑦ Country (region)

⑧ Transaction mode

Pet-name ruby unit price and total price of freight, insurance and miscellaneous fees.

Attending packaging type

1 1 supervision certificate

12 monetary system

(4) declaration elements and remarks of the names, specifications and models of some commodities (declaration requirements)

Part III Other Customs Legal Systems Related to Customs Declaration

I. Basic requirements

(a) to master the basic contents of the customs administrative punishment system.

(two) to master the basic content of the customs protection system of intellectual property rights.

(three) to master the basic contents of the customs guarantee system.

(four) familiar with the basic contents of the customs inspection system.

(five) familiar with the basic contents of the customs statistics system.

(six) familiar with the basic contents of the customs administrative licensing system.

(seven) to understand the basic contents of the customs administrative reconsideration system.

(eight) to understand the basic contents of the customs administrative adjudication system.

Second, the examination content

(1) Customs inspection

1. target

2. Duration

3. Procedures

(2) Customs statistics

1. range

2. Project

(3) Customs protection of intellectual property rights

1. range

be a matter of record

3. Customs treatment of goods suspected of infringing intellectual property rights

4. Customs treatment of goods infringing intellectual property rights

(4) Customs administrative punishment

1. range

2. Specific provisions

(5) Customs administrative reconsideration

1. range

2. Procedures

(6) Customs guarantee

1. range

classify

Step 3: Methods

(7) Customs administrative license

1. range

2. Procedures

(8) Administrative decisions of the customs.

1. range

2. Procedures

The fourth part is the basic knowledge of customs declaration.

I. Basic requirements

(a) to master the trade terms in the 2000 General Rules.

(two) to master the basic contents of Chinese and English import and export documents.

(three) to master the quantity, packaging and price of import and export commodities and the basic contents of international cargo transportation, insurance and payment.

(4) Be familiar with the Chinese and English names of major trading countries (regions) and their important ports and currencies.

(five) to understand the common ways of international trade.

(six) to understand the basic contents of claim, force majeure and arbitration.

Second, the examination content

1. Incoterms 2000

(1) Group E terms

(2) Group F terms

(3) Group C terms

(4) Group D terms

2. The meaning of three basic price terms and their deformation.

3. Quantity and packaging of import and export commodities

4. Import and export commodity prices

(1) price composition

(2) Conversion among three price terms: FOB, CFR and CIF.

(3) Chinese and English names of currencies of major trading countries (regions)

5. International cargo transportation and insurance

(1) transportation

(2) Transportation insurance

(3) Chinese and English names of major ports

Step 6 pay for the goods

(1) Remittance

(2) Collection

(3) Letter of credit

7. Claims, Force Majeure and Arbitration

8. Common ways of international trade

9. Import and export documents

(1) commercial invoice

(2) Bill of Lading (waybill)

(3) sea waybill

(4) Packing list

(5) Loading list