本教材的主要目的在于让高职高专院校报关专业学生具备一定的专业英语基础，熟悉国际报关的流程及相关的法律法规，巩固报关核心知识体系。

本书共八个单元，第一单元主要对海关与报关的相关知识进行了介绍：第二单元为报关工作的前期阶段，介绍了几种海关监管货物及其备案手续；第三单元到第七单元为报关的进出境阶段，分别介绍了报关单及各种报关相关的单据、报关过程中对货物的检验、课税和放行；第八单元用不同的货物类型概括了报关后续阶段的一些工作内容。

本书参考了报关员考试大纲的内容，以报关工作的流程，即报关前期阶段、进出口阶段和报关后续阶段为线索进行编写。全书共八个单元，第一单元主要对海关与报关的相关知识进行了介绍；第二单元为报关工作的前期阶段，介绍了几种海关监管货物及其备案手续；第三单元到第七单元为报关的出入境阶段，分别介绍了报关单及各种报关相关的单据、报关过程中对货物的检验、课税和放行；第八单元用不同的货物类型概括了报关的后续阶段的一些工作内容。

本书可作为高职高专院校相关专业的教材，也可作为相关从业人员的学习参考用书。

Unit 1 Introduction to Customs and Customs Declaration

Section I Dialogue: Customs in China

Section II Reading: Import and Export Declarations

Section III Reading: Trade Restriction

Section IV Reading: FAQs for Customs Declaration in the EU

Unit 2 Classification of Goods under Customs Supervision

Section I Reading: Bonded Goods

Section II Reading: Tax Exempt or Reduction Goods

Section III Reading: Temporary Admission Goods

Section IV Reading: Temporary Admission in Different Countries and Areas

Unit 3 Customs Entry

Section I Dialogue: Basic Concepts of Customs Entries and Duties

Section II Reading: Guangzhou Customs Guide to Local Declaration &Port Clearance

Section III Reading: China Celebrates a Decade in ATA Carnet System

Section IV Document Study: Customs Declaration Form

Unit 4 Necessary Documents for Customs Declaration

Section I Document Study: Import/Export License of China

Section II Document Study: Certificate of Origin

Section III Document Study: Sales Confirmation

Section IV Document Study: Invoice

Section V Document Study: Packing List

Section VI Document Study: Inspection Certificates

Unit 5 Inspection of Import and Export Goods

Section I Dialogue: Commodity Inspection

Section II Reading: An Introduction to Inspection and Quarantine

Section III Reading: The Introduction of AQSIQ

Section IV Reading: Importation of Poultry and Poultry Products in the EU

Unit 6 Tariffs

Section I Reading: Tariff in China

Section II Reading: Value Added Tax

Section III Reading: Excise Duties on Alcohol, Tobacco and Energy

Section IV Reading: Temporary Exemption from Duty

Unit 7 Release of the Goods

Section I Dialogue: Some Issues about Customs Clearance

Section II Reading: Guangzhou Customs Management on Convenient and Quick Customs Clearance

Section III Reading: Separating Release from Clearance Procedures

Unit 8 Customs Clearance of Different Goods

Section I Dialogue: Customs Clearance of ATA Goods

Section II Reading: Legal Rules on Bonded Goods in China

Section III Reading: Taxation on ATA Goods

Key to the Exercises

Appendix

References