課程進度及內容: 海關組織、業務範圍、關稅意義及種類 關稅種類、進口貨物通關 進口貨物通關 稅則分類 估價制度 關稅稅款之優待 出口貨物通關 外銷品沖退稅制度,保稅制度-自由貿易區、保稅倉庫 保稅制度-保稅工廠、發貨中心 關稅法規、旅客行李通關 報關業管理、貨櫃管理 查緝業務 違規、走私之處罰 關務行政救濟
《 課程簡介 -- English 》
COURSE DESCRIPTION 1. It(the course)depicts the Customs systems in pithy and yet professional terms. 2. It gives a prescription of import clearance procedures . 3. It gives a prescription of export clearance procedures . 4. How the Customs assigns tariff numbers to the imported goods. 5. It gives an outline of the valuation system stipulated in the GATT. And how the Customs applies the valuations system to reach dutiable value of imported goods. 6. How the bonding and refund measures operate. 7. The laws governing the importation of goods originating in Mainland China. 8. How the Customs handles the customs brokers, containers and containerized goods. 9. Once smuggling and false declaration were found, how the Customs deals with those cases. 10. If a consignee disagrees with Customs’ determinations , what formalities he shall follow in making an appeal. 11. It gives a general description of GATT/WTO, Super 301 and Special 301 of the United States and WCO, etc.
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