《报关员英语》PPT课件.ppt

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1、CustomsBrokerExamCustomsDeclarationEnglish7pointsv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。从历次报关员考试的试题来看，考生需掌握以下七个方面的内容，即：、认识英语词汇、认识英语词汇3000个以上；个以上；、海关业务用语、海关业务用语、海关法规英语；、海关法规英语；、外贸业务用语，如：合同、发票、外贸业务用语，如：合同、发票、信用证、运单、装箱单等；信用证、运单、装箱单等；、度量衡换算表；、度量衡换算表；、常见货币名称；、常见货币名称；、世界主要港口名称。、世

2、界主要港口名称。ABBREVIATIONvA.V.advalorem从价vA.W.B.airwaybill空运运单vArt.No.Articlenumber货号vB/Ebillofexchange汇票vB/Lbilloflading海运提单，提单ABBREVIATIONvCODcashondelivery货到付款vCADcashagainstdocuments凭单付款vCCIBChinaCommodityInspectionBureau中国商品检验局vCCPITChinaCouncilforPromotionofInternationalTrade中国国际贸易促进会ABBREVIATIONvC

3、.C.V.O.combinedcertificateofvalueandorigin估价和产地联合证明书vCFRcostandfreight成本加运费价格vCIFcost,insurancesandfreight到岸价格vCIFLinerTerms班轮条件vCIFExShipsHold舱底交货vCIFExTackle吊钩交货vCIFLanded卸到岸上practicev某公司与美国一家公司以CFREXShipsHold的条件成交了一笔生意，按照国际惯例，这批货物在目的港的卸货费应当由()。vA.买方来承担vB.卖方来承担vC.船方来承担vD.港务部门来承担v答案：Apracticev某公司与英

4、国一家公司以CIFlanded的条件成交了一笔生意，按国际惯例，这批货物在目的港卸货费用、驳船费用应由()承担。vA.买方vB.卖方vC.船方vD.港务部门v答案：BABBREVIATIONvDAFdeliveredatfrontier边境交货(价)vDDPdelivereddutypaid完税后交货vDDUdelivereddutyunpaid未完税交货vDEQdeliveredexquay目的港码头交货vDESdeliveredexship目的港船上交货ABBREVIATIONvD/Adocumentsagainstacceptance承兑交单vD/Cdocumentarycredit跟单

5、信用证vD/Ddemanddraft即期汇票vD/Pdocumentsagainstpayment付款交单vD.W.T.deadweighttonnage载重吨位，重量吨位vD/Wdeadweight重量货物ABBREVIATIONvE/Dexportdeclaration出口申报单vEMPEuropeanMainPorts欧洲主要港口vEMSExpressMailService特快专递vEXWexworks工厂交货(价)vF.C.L.fullcontainerload整箱货ABBREVIATIONvFOBfreecarrier离岸价vFOBLinerTerms班轮条件vFOBundertac

6、kle吊钩下交货vFOBStowed平舱vFOBTrimmed理舱vFOBStowedandTrimmedpracticevFOB的变形中，卖方负责将货物装进船舱并承担包括理舱费在内的装船费用的贸易术语是vA.FOBLinerTermsvB.FOBStowedvC.FOBTrimmedvD.FOBUnderTacklev答案：BABBREVIATIONvGSPC/OGeneralizedSystemofPreferencesCertificateofOrigin普惠制产地证明书vGSPFormAGeneralizedSystemofPreferencesFormA普惠制格式AGATSGener

7、alAgreementonTradeinServices服务贸易总协定ABBREVIATIONvL/Cletterofcredit信用证vL/Gletterofguarantee担保书，保证书vLCLlessthancontainerload拼箱货vM/Tmetricton公吨vP.Aparticularaverage单独海损vFPA;WPAABBREVIATIONvS/Dsightdraft即期汇票vS/Nshippingnote装运通知单vS/Oshippingorder装运单(俗称下货纸)vSTL(Style)式样vSPSAgreementontheApplicationofSanita

8、ryandPhytosanitaryMeasures实施卫生与植物检疫措施协议ABBREVIATIONvT/R(TrustReceipt)信托收据vT/T(TelegraphicTransfer)电汇vTDO(TransshipmentDeliveryOrder)转船提货单vTEU(Twenty-footEquivalentUnit)20英尺集装箱等量单位vTW(TotalWeight)总重量vTBTTechnicalBarrierstoTrade技术性贸易壁垒ABBREVIATIONvTRIPsAgreementonTradeRelatedAspectsofIntellectualPrope

9、rtyRights与贸易有关的知识产权协定TRIMsAgreementonTradeRelatedInvestmentMeasures与贸易有关的投资措施协议ABBREVIATIONvU.L.underwriterlaboratoriesinc美国保险人公会所设的检验机构vW.R.(W/R)warrisk战争险vW.W.warehousetowarehouse仓至仓vW/Mweightormeasurement重量或体积vYd(s)yard(s)码ABBREVIATIONInvoice&Packingv1.invoice发票v2.invoiceno.发票编号v3.portofshipment起

10、运地v4.portofdestination目的地，到达地v5.dateofshipment装船日期，出运口岸v8.FreightCharge货运费v9.Insurance保险费v10.Contract合同Invoice&Packingv11.Airwey航空运输v12.importsandexports进出口v13.marks&no.唛头moditycode商品编码v15.description品名v16.quantity数量v17.price价格v18.unitprice单价v19.totalamount总价Invoice&Pweight净重v21.grossweight毛重v22.mea

11、surement尺码v23.packing包装v24.salescontractNo.售货合同编号v25.packinglist装箱单v26.packageNo.包装箱号码Invoice&Packingv27.totalpackages包装总数v28.caseNo.箱号v29.specification规格v30.countryoforigin生产国别，原产国v31.placeoforigin产地v32.contractofpurchase订购合同v33.Manufacturer制造人，产商，制造商;BillofLadingv1.B/L(BillofLading)提单v2.consignor发

12、货人v3.Consignee收货人v4.PortOfLoading装货港v5.PortOfDischarge卸货港v6.PortOfTransshipment转运的港口v7.FinalDestination最后的目的地v8.ShippedPer装货船名v9.numberofpackages件数v10.Container集装箱BillofLadingv11.A.W.B(Air Way Bill)空运提单空运提单v12.air bill of lading 空运提单空运提单v13.Waybill 运单运单v14.air waybill 航空运单航空运单v15.date of arrival 到达日

13、期到达日期v16.terms of trade 贸易方式贸易方式v17.airport of departure 始发站始发站v18.airport of destination 目的站目的站v19.shipper 托运人托运人v20.Certificate of origin 原产地证书原产地证书TermsofPaymentv1.L/C(Letter of Credit)信用证信用证v2.D/P(Documents against Payment)付款交单付款交单v3.D/A(Documents against Acceptance)承兑承兑交单交单v4.T/T(Telegraphic Tr

14、ansfer)电汇电汇v5.M/T(Mail Transfer)信汇信汇v 6.D/D(Demand Draft)即期汇票即期汇票v 7.BE(Bill of Exchange)汇票汇票 TermsofPaymentv8.A/S(At Sight)见票即付见票即付v9.A/W(Actual Weight)实际重量实际重量v10.B/C(Bill for Collection)托收汇票托收汇票v11.B/D(Bank Draft)银行汇票银行汇票v12.B/E(Bill of Entry)进口报关单进口报关单;v13.(Bill of Exit)出口报关单出口报关单v14.BHD(Bill He

15、ad)空白单据空白单据v15.S/D(Sight Draft)即期汇票即期汇票v16.B/M(Bill of Materials)材料单材料单v17.COD(Cash On Delivery)凭到付款凭到付款TermsofPaymentv18.CD(Charge Paid)付讫付讫v19.Accepting bank 承兑银行承兑银行v20.Accepting house 承兑行承兑行v21.CF，C/F(Cost and Freight)成本加运费价成本加运费价格格v22.C.I.F.(Cost,Insurance and Freight)成本、成本、保险费加运费价格保险费加运费价格v23.

16、F.O.B.(Free On Board)装运港船上交货价装运港船上交货价格格v24.F.A.Q.(Fair Average Quality)良好平均品良好平均品质质TermsofPaymentv25.FCL(Full Container Load)整箱货整箱货v26.LCL(Less than Container Load)拼箱货拼箱货v27.CY(City)城市城市v28.DA(Documents Attached)附凭单附凭单v 29.Sales confirmations 销售确认书销售确认书v30.L/T(Letter of Trust)委托书委托书v31.QA(Quality As

17、surance)质量保证质量保证v32.advice of shipment 装运通知、装船通知装运通知、装船通知v33.barter trade 易货贸易易货贸易v34.bill drawn to order 指定式汇票指定式汇票Insurancev35.cargo insurance 货物运输保险货物运输保险v36.cash and delivery 付款交货、货到付款付款交货、货到付款v37.certificate of quantity 货物数量证明书货物数量证明书v38.P.A.(Particular Average)单独海损单独海损v39.F.P.A.(Free from Part

18、icular Average)平安险平安险v40.W.P.A.(With Particular Average)水渍水渍险险v 41.G.A.(General Average)共同海损共同海损 v 42.LIBOR(London Inter Bank Offered Fate)伦敦银行同业拆放利率伦敦银行同业拆放利率Tradetermsv43.EXW(Ex Works)工厂交货工厂交货v44.FCA(Free Carrier)货交承运人货交承运人v45.DAF(Delivered at Frontier)边境交货边境交货v46.DES(Delivered Ex Ship)目的港船上交货目的港船

19、上交货v47.DEQ(Delivered Ex Quay)目的港码头交目的港码头交货货v48.DDU(Delivered Duty Unpaid)未完税交货未完税交货v49.DDP(Delivered Duty Paid)完税后交货完税后交货v50.C.O.D.(Cash On Delivery)货到付款货到付款v 51.D/W(Deadweight)重量货物重量货物v52.D.W.T.(Dead Weight Tonnage)载重吨位，重量载重吨位，重量吨位吨位v53.D.P.V.(Duty-Paid Value)完税价格完税价格v54.E/D(Export Declaration)出口申报

20、单出口申报单v55.GATT(General Agreement on Tariffs and Trade)关税及贸易总协定关税及贸易总协定v56.S/O(Shipping Order)装货单装货单(俗称下货纸俗称下货纸)v57.G.S.P.(Generalized System of Preferences)普普遍优惠制度遍优惠制度v58.C.C.V.O.(Combined Certificate of Value and Origin)估价和原产地联合证明书估价和原产地联合证明书v59.A/V(Ad Valorem)从价税从价税v60.L/G(Letter of Guarantee)担保书

21、，保证书担保书，保证书v61.M/T(Metric Ton)公吨公吨v62.N/N(Non-Negotiable,Not Negotiable)非流通非流通的，不可转让的的，不可转让的v63.O.B/L(Ocean Bill of Lading)海运提单海运提单v64.O.No.(Order Number)定单号数定单号数v65.NTB(Non Tariff Barrier)非关税避垒非关税避垒v66.T.P.N.D.(Theft,Pilferage and Non-Delivery)偷偷窃，提货不着窃，提货不着v67.W.W.(Warehouse to Warehouse)仓至仓仓至仓v68

22、.Yd(s)(Yard(s)码码v69.W/M(Weight or Measurement)重量或体积重量或体积v70.W.R.(W/R)(War Risk)战争险，兵险战争险，兵险v71.additional order 追加订单追加订单v72.term of foreign exchange 外汇来源外汇来源v 73.country whence consigned 进口国家进口国家v74.export license 出口许可证出口许可证v75.validity of import license 进口许可证有进口许可证有效期效期v76.export license 出口许可证出口许可证

23、v77.means of transport 运输工具运输工具v78.surface transport charge 地面运输费地面运输费v79.advice of shipment 装运通知，装船通知装运通知，装船通知v80.air freight 空运费空运费v81.amendment of contract 修改合同修改合同v82.applicant for the credit 申请开证人申请开证人v83.average clause 海损条款海损条款v 84.bank draft 银行条款银行条款v85.barter trade 易货贸易易货贸易v86.bearer 持票人持票人v

24、87.bill drawn payable at a certain time after sight 见票若干日付款的汇票见票若干日付款的汇票v88.U.L.(Underwriter Laboratories inc.)美国保险人美国保险人公会所设的检验机构公会所设的检验机构v89.T/R(Trust Receipt)信托收据信托收据v90.AAR(Against All Risks)投保一切险投保一切险v91.ABT(About)大约、关于大约、关于v92.A/C(Account)账目账目v93.A/O(Accoun Of)入账入账v94.ACN(Air Consignmen Note)空

25、运的托运单空运的托运单v95.ADD(Address)地址地址v96.AMD(Amend)修改修改v97.AMT(Amount)金额金额v98.AP(Additional Premium)附加费附加费v99.AP(Account Paid)付讫付讫v 100.consignor 发货人，寄售人发货人，寄售人v102.certificate of origin 产地证明书产地证明书v103.inspection certificate 检验证书检验证书v104.port of dispatch 发货口岸发货口岸v105.type of goods 货物类型货物类型v106.partial shi

26、pment 分批装运分批装运v107.ad valorem duty 从价税从价税v108.ad valorem freight 从价运费从价运费v109.actual tare 实际皮重实际皮重世界主要港口和航线v世界共有几大洲？v世界共有几大洋？v世界共有几条主要航线？世界重要的海峡v北半球白令海峡（西经170、北极圈）东南亚的马六甲（东经100、赤道）西亚（阿拉伯半岛）的霍尔木兹海峡(东经60、北回归线)曼德海峡（东经45、北纬14）土耳其海峡（东经30、北纬40）直布罗陀海峡（西经5、北纬36）v南半球非洲的莫桑比克海峡（东经40、南纬20）南美洲的麦哲伦海峡（西经70、南纬53）FO

27、MOUSPORTSOFWORLDAdenv亚丁民主也门Alexandriav亚历山大埃及Amsterdamv阿姆斯特丹荷兰Antwerpv安特卫普比利时Aucklandv奥克兰新西兰Baltimorev巴尔的摩美国Bangkokv曼谷泰国Barcelonav巴塞罗那西班牙Beirutv贝鲁特黎巴嫩Bordeauxv波尔多法国Bostonv波士顿美国Bremenv不来梅德国BuenosAiresv布宜诺斯艾利斯阿根延Calcutta加尔各答印度Chittagong吉大港孟加拉国Colombo科伦坡斯里兰卡Gdansk格但斯克波兰Genoa热那亚意大利Glasgow格拉斯哥英国Goteborg哥德

28、堡（瑞典）Guangzhou广州（中国）Hamburg汉堡德国Hongkong香港中国Honolulu火奴鲁鲁美国Houston休斯顿美国Helsinki赫尔辛基（芬兰）Hiroshima广岛（日本）Hongay鸿基（越南）Istanbul伊斯坦布尔土耳其JeddahJidda吉达沙特阿拉伯Jakarta雅加达（印尼）Jilong基隆（中国）Kiel基尔（德国）Karachi卡拉奇巴基斯坦Kobe神户日本KualaLumpur吉隆坡（马来西亚）Lisbon里斯本葡萄牙Liverpool利物浦英国London伦敦英国LosAngeles洛杉矶美国Manila马尼拉菲律宾Marseilles马赛法

29、国Melbourne墨尔本澳大利亚Montreal蒙特利尔加拿大Macao澳门（中国）Nagoya名古屋日本Naples那不勒斯意大利NewOrleans新奥尔良美国NewYork纽约美国Osaka大阪日本Oakland奥克兰（美国）Philadephia费城美国Quebec魁北克加拿大Port-au-Prince太子港（海地）Rangoon仰光缅甸Rijeka里耶卡南斯拉夫RioDeJaneiro里约热内卢巴西Rostock罗斯托克德国Rotterdam鹿特丹荷兰Sanfrancisco旧金山美国Seattle西雅图（美国）Singapore新加坡新加坡Southampton南安普顿英国St

30、ockholm斯德哥尔摩瑞典Santiago圣地亚哥（古巴）Sydney悉尼澳大利亚Suez苏伊士（埃及）Suva苏瓦（斐济）Tokyo东京日本Toronto多伦多（加拿大）Tripoli的黎波里利比亚Valparaiso瓦尔帕来索智利Vancouver温哥华加拿大Venice威尼斯意大利Wellington惠灵顿新西兰Yokohama横滨日本CustomsvTheCustoms of the Peoples Republic of Chinaisagovernmentalorganizationresponsibleforsupervisionandcontroloverallarrival

31、sinanddeparturesfromtheCustomsterritory(hereinafterreferredtoastheterritory).Itshall,inaccordancewiththisLawandotherrelatedlawsandadministrativeregulations,exercisecontrolovermeansoftransport,goods,travellersluggage,postalitemsandotherarticlesenteringorleavingtheterritory(hereinafterreferredtoasinwa

32、rdandoutwardmeansoftransport,goodsandarticles),collectCustomsdutiesandothertaxesandfees,preventandcombatsmuggling,compileCustomsstatisticsandhandleotherCustomsoperations.v中华人民共和国海关是国家的进出关境（以下简称进出境）监督管理机关监督管理机关。海关依照本法和其他有关法律、行政法规，监管进出境的运输工具、货物、行李物品、邮递物品和其他物品（以下简称进出境运输工具、货物、物品），征收关税和其他税、费，查缉走私，并编制海关统计

33、和办理其他海关业务。CustomsvTheterm“regionalCustomsmeanstheCustomsunderthedirectleadershipoftheCustomsGeneralAdministrationandresponsiblefortheadministrationoftheCustomsworkinacertainarea.vTheterm“subordinateCustoms”meanstheCustomsundertheleadershipofaregionalCustomsanddealingwithspecificCustomsformalities.v直

34、属海关，是指直接由海关总署领导，负责管理一定区域范围内的海关业务的海关；v隶属海关，是指由直属海关领导，负责办理具体海关业务的海关。CustomsvThetermCustomssurveillancezonemeansanyseaport,railwayandhighwaystation,airport,borderpassorinternationalpostalmatterexchangewherethereisaCustomsoffice,anyotherplacewhereCustomscontrolisconducted,oranyplacewithoutaCustomsoffice

35、butwhichhasbeenapprovedbytheStateCouncilasapointofentryintoandexitfromtheterritory.v海关监管区，是指设立海关的港口、车站、机场、国界孔道、国际邮件互换局（交换站）和其他有海关监管业务的场所，以及虽未设立海关，但是经国务院批准的进出境地点。InwardandOutwardArticlesvInwardandoutwardluggagecarriedbytravelersandinwardandoutwardpostalitemsshallbelimitedtoreasonable quantities for p

36、ersonal useandsubjecttoCustomscontrol.vAllinwardandoutwardarticlesshallbeaccuratelydeclaredtotheCustomsbytheownerandsubjecttoCustomsexamination.v个人携带进出境的行李物品、邮寄进出境的物品，应当以自用、合理数量为限，并接受海关监管。v进出境物品的所有人应当向海关如实申报，并接受海关查验。Declarationofgoodsvthedeclarationofimportorexportgoodsandthepaymentofdutiesandtaxesm

37、aybecompletedbytheexportersorimportersontheirown,andsuchformalitiesmayalsobecompletedbytheirentrustedCustomsclearingagentregisteredwiththeCustoms.v进出口货物，可以由进出口货物收发货人自行办理报关纳税手续，也可以由进出口货物收发货人委托海关准予注册登记的报关企业办理报关纳税手续。DeclarationofgoodsvDeclarationofimportgoodsshallbemadetotheCustomsbytheconsigneewithin1

38、4daysofthedeclarationofthearrivalofthemeansoftransport;declarationofexportgoodsshallbemadebytheconsignor24hourspriortotheloadingunlessotherwiseapprovedbytheCustoms.v进口货物的收货人应当自运输工具申报进境之日起14日内。v出口货物的发货人除海关特准的外应当在货物运抵海关监管区后装货的24小时以前，向海关申报。v中国海关法第二十四条IMPORTANDEXPORTGOODSv“transit,transshipmentandthroug

39、hgoods”meansgoodswhichcomefromaplaceoutsidetheterritoryandpassthroughtheterritoryenroutetoaplaceoutsidetheterritory.v过境、转运和通运货物，是指由境外启运、通过中国境内继续运往境外的货物。vtransitgoodsarethosewhichpassthroughtheterritorybyland,vtransshipmentgoodsarethosewhichdonotpassthroughtheterritorybylandbutcallforachangeofthemean

40、softransportataplacewithaCustomsoffice,andthroughgoodsarethosewhicharecarriedintoandoutoftheterritorybythesamevesseloraircraft.v通过境内陆路运输的，称过境货物过境货物；v在境内设立海关的地点换装运输工具，而不通过境内陆路运输的，称转运货物转运货物；v由船舶、航空器载运进境并由原装运输工具载运出境的，称通运货物通运货物.vbondedgoodsmeansgoodswhichhaveenteredtheterritory,approvedbytheCustomsasite

41、msforwhichnoformalitiesareperformedinthewayofdutypayment,andwillbereshippedoutoftheterritoryafterbeingstored,processedorassembledintheterritoryv保税货物保税货物，是指经海关批准未办理纳税手续进境，在境内储存、加工、装配后复运出境的货物。CustomsdutiesvTheimporterofimportgoods,theexporterofexportgoodsandtheownerofinwardandoutwardarticlesshallbethe

42、personsobligedtopayCustomsduties.v进口货物的收货人、v出口货物的发货人、v进出境物品的所有人，是关税的纳税义务人。CustomsdutiesvThepersonobligedtopaytheCustomsdutiesandtaxesonimportandexportgoodsshallpaytheamountpayablewithin15daysfromthedateofissuanceofthedutymemorandum.v进出口货物的纳税义务人，应当自海关填发税款缴款书之日起十五日内缴纳税款CustomsvaluationvTheCustomsvalua

43、tionofimportgoodsshallincludethevalueofthegoods,costoftransport,chargesassociatedwithtransportofthegoodsandcostofinsuranceoccurredbeforethegoodsareunloadedattheenteringpointoftheterritoryofthePeoplesRepublicofChina.v进口货物的完税价格完税价格包括货物的货价、货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费。CustomsvaluationvtheCustomsva

44、luationofexportgoodsshallincludethevalueofthegoods,costoftransport,chargesassociatedwithtransportofthegoodsandcostofinsuranceoccurredbeforethegoodsareloadedattheleavingpointoftheterritoryofthePeoplesRepublicofChina,fromwhichtheamountofexportdutiesshallbededucted.v出口货物的完税价格完税价格包括货物的货价、货物运至中华人民共和国境内输出

45、地点装载前的运输及其相关费用、保险费，但是其中包含的出口关税税额，应当予以扣除。Dutyreductionorexemptionv(a)advertisingitemsandtradesamplesofnocommercialvalue;v(b)materialspresentedfreeofchargebyforeigngovernmentsandinternationalorganizations;v(c)goodstowhichdamageandlossoccurredpriortoCustomsrelease;v(d)articlesofaquantityorvaluewithinth

46、efixedlimit减征或者免征关税（一）无商业价值的广告品和货样；（二）外国政府、国际组织无偿赠送的物（三）在海关放行前遭受损坏或者损失的货物；（四）规定数额以内的物品；PRACTICEvTheCustomswillnot_therestrictedgoodsunlessanimportorexportlicenseisobtainedA.clearB.releaseC.sellD.buyKey:BvTheoperationofthestorage,processingandassemblingofthebondedgoodsandconsignmentsalesshouldbeappro

47、vedbyandregistered_theCustoms.A.forB.byC.fromD.withKey:DvThegoodswhicharecarriedintoandoutoftheterritorybythesamevesseloraircraftaredefinedas_.A.transitgoodsB.transshipmentgoodsC.throughgoodsD.importandexportgoodsKey:CvThegoodswhichhaveenteredtheterritory,approvedbytheCustomsasitemsforwhichnoformali

48、tiesareperformedinthewayofdutypayment,andwillbereshippedoutoftheterritoryafterbeingstored,processedorassembledintheterritoryaredefinedas_.vA.bondedgoodsvB.ThroughgoodsvC.TransshipmentgoodsvD.TransitgoodsvKey:AvIndutycalculation,incasetheCIFpriceofimportsisintermsofforeigncurrency,itshallbeconvertedi

49、nto_.A.anotherforeigncurrencyquotedB.RMBatbuyingpricequotedC.RMBatsellingpricequotedD.RMBatthemiddlepricebetweenthebuyingandsellingpricesquotedvKey:BvIncaseCustomsdutiesareshortleviedornotleviedonimportorexport,theCustomsmay,within_afterthedateofpaymentofCustomsdutiesorthedateofreleaseofthegoods,rec

50、overtheamountofCustomsdutiesshortleviedornotlevied.A.SixmonthsB.OneyearC.twoyearsD.fouryearsvKey:BvAnydisputearisingfromdutypaymentbetweentheauditeeandtheCustomsshouldbedealtwithinaccordancewiththeprovisionlaiddowninthe_.A.RegulationsonCustomsExternalAuditingofthepeoplesRepublicofChinaB.Customslawof