报关单填制及改错练习题二

报关单填制及改错练习题二一、填制进口货物报关单题[根据所提供的原始单据，按照报关单填制规范的要求，填制报关单相应的栏目资料1：大连星海工业有限公司（2102947799）在投资总额外使用自有资金进口全伺服绑扎机一台，货物由大连金海国际贸易有限公司（2102913254）代理进口。绑扎机随其他设备同批进口后，企业持征免税证明和自动进口许可证单独向海关申报。保险费率3‰。绑扎机征免税证明编号Z08055070608。资料2：COMMERCIALINVOICEForAccountofInvoiceNo.DateDalianJinhaiInternationalTradeCo.,Ltd.NO.256BinhaiStreetDaLian,China.TS25344May14,2009CountryoforiginCountryofdestinationJapanChinaRemarksContractNo.WE1264ZY5467Ourref.No.1675464L/CNo.54672818468464TransportationTermsShipperper:CSCLLEHAVREV.514WOnorabout:May29,200990%oftotalinvoicevalueshallbepaidatsightandtheremainder10%oftotalinvoicevalueshallbepaidatsightagainsttheacceptancestampedandsignedbytwopartiesForm:Yokohama,JapanTo:Dalian,ChinaCaseNo.ItemDescriptionofGoodsUnitQ’tyAmountC&FDalianportFormingmachineSM-MW600(印染机)DoublecoilendlacingmachineLAW-2TS(全伺服绑扎机)BatteringmachineSU-BRE514（挂浆机）JPY13,200,000JPY13,600,000JPY2,200,000Total:1set1set2set4setJPY13,200,000JPY13,600,000JPY4,400,000JPY31,200,000MARKS:DALIANC/NO.1-4MADEINJAPANOrigin:JapanFourwoodencaseonlySUNPLANTINDUSTRYCO.,LTD资料3：WEIGHTMEMO/PACKINGLISTForAccountofInvoiceNo.DateDalianJinhaiInternationalTradeCo.,Ltd.NO.256BinhaiStreetDaLian,China.TS25344May14,2009CountryoforiginCountryofdestinationJapanChinaRemarksContractNo.WE1264ZY5467Ourref.No.1675464L/CNo.54672818468464TransportationCaseMarkShipperper:CSCLLEHAVREV.514WOnorabout:May29,2009DALIANC/NO.1-4MADEINJAPANForm:Yokohama,JapanTo:Dalian,ChinaCaseNo.ItemDescriptionofGoodsCTNRQ’tyNetWTkgsGrossWTkgs1-11-22-2DoublecoilendlacingmachineLAW-2TS(全伺服绑扎机)FormingmachineSM-MW600(印染机)BatteringmachineSU-BRE514（挂浆机）HJCU743649HJCU743649WFHU477634Total:1set1set2set4set115012904402880147015505603580Dimeision:25.786m³SUNPLANTINDUSTRYCO.,LTD资料4：ShipperInsertName,AddressandPhoneODAWRAENGINEERINGCO.,LTD.2597YOSHIDAJIMA,KAISEI-MACHI,ASHIGARAKAMLMANAGAWA2164-.01634JAPANTEL:xxxxFAX:xxxxB/LNOJCS054C070Y54JAPANEXPRESSCO.,LTDConsigneeInsertName,AddressandPhoneTOORDERNotifyPartyInsertName,AddressandPhoneDalianJinhaiInternationalTradeCo.,Ltd.NO.256BinhaiStreetDaLian,China.BILLOFLADINGPlaceofReceiptYOKOHAMACYPre-carriagebyOceanVessel/Voy.No.CSCLLEHAVREV.514WPortofLoadingYOKOHAMA,JAPANPortofDischargeDALIANForTranshipmentto(ifon-carriage)ParticularsfurnishedbytheMerchantMarks&NosNo.ofp’kgsorunitsKindofPackages/DescriptionofGoodsG/Weight(KGS)Measurement(M3)DALIANC/NO.1-4MADEINJAPAN4woodencase3580KGS25.786M3TOTALNUMBEROFCONTAINERSORPACKAGES(INWORDS)SAY:TWOCONTAINERONLYFREIGHT&CHARGESWeight/MeasurementRatePerPrepaidJPY54000CollectLandenonBoardtheVesselDateMay8,2009No.ofOriginalB(s)/L3(THREE)PlaceofB/LIssueTOKYO,JAPANMay8,2009SignedfortheCarrierJAPANEXPRESSCO.,LTD-SHIPPER’LOAD&COUNT-2×20FTCONTAINERSSAIDTOCONTAIN:HJCU7436494PACKAGESINTOTALTARE2280KGS1PKSDoublecoilendlacingmachineLAW-2TS1PKSFormingmachineWFHU477634TARE2350KGS2PKSBatteringmachineL/CNo.54672818468464UNDERCONTRACTNo.WE1264ZY5467FREIGHTPREPAID资料5：中华人民共和国海关进口货物报关单预录入编号：海关编号：进口口岸(A)备案号进口日期申报日期(B)经营单位(C)运输方式(D)运输工具名称(E)提运单号(F)收货单位(G)贸易方式(H)征免性质征税比例许可证号起运国（地区）(I)装货港境内目的地批准文号(J)成交方式(K)运费(L)保费杂费合同协议号(M)件数包装种类(N)毛重（公斤）净重（公斤）(O)集装箱号随附单证(P)用途标记唛码及(Q)备注(R)项号商品编号(S)商品名称、规格型号数量及单位原产国（地区）单价总价币制(T)征免税费征收情况录入员录入单位兹声明以上申报无讹并承担法律责任海关审单批注及放行日期（签章）审单审价报关员单位地址申报单位（签章）征税统计邮编电话填制日期查验放行二、查找报关单填制错误下列两张报关单中各有20个已填（包括空填）栏目（标号A-T）,请指出其中5处填制错误填栏目。（一）资料1：北京双飞贸易有限公司（111321xxxx）持本公司C04026100123号手册进口泰国产原缎（法定计量单位：米，1码=0.914米），供秦皇岛装饰品厂（210291xxxx）加工出口产品之用。该商品列手册第二项。运输工具于2007年7月16日向天津新港海关申报进口。该批货物于进口次日委托天津外运总公司向天津新港海关申报进口。资料2：中华人民共和国海关进口货物报关单预录入编号：海关编号：(A)进口口岸天津新港海关(B)备案号C04026100123(C)进口日期2007.07.16申报日期(D)经营单位北京双飞贸易有限公司111321xxxx(E)运输方式2(F)运输工具名称DASUN/026(G)提运单号66600701(H)收货单位秦皇岛装饰品厂210291xxxx(I)贸易方式0615(J)征免性质503征税比例6许可证号(K)起运国（地区）THAILAND(L)装货港香港境内目的地31109批准文号成交方式(M)运费(N)保费502/600/3杂费合同协议号(O)件数80包装种类毛重（公斤）净重（公斤）(P)集装箱号FBLU3020620/20/XXXX随附单据(Q)用途加工返销标记唛码及备注项号商品编号商品名称、规格型号®数量及单位(S)原产国（地区）单价(T)总价币制征免0102原缎9140米10000码新加坡16600.00税费征收情况录入员录入单位兹声明以上申报无讹并承担法律责任海关审单批注及放行日期（签章）报关员单位地址邮编审单审价申报单位（签章）电话填制日期征税统计查验放行资料2：BILLOFLADINGCONSIGNORSHUANGFEITRADING(HONGKONG)CO.,LTDXXXAVENUE,HONGKONGB/L.No.66600701DATEOFISSUEJUL.12,2007CONSIGNEEBEIJINGSHUANGFEITRADINGCO.,LTDNO.XX,XXROAD,BEIJINGCHINANORTIFYPARTYPORTOFLOADING:HONGKONGVESSAL:DASUNVOYAGENo:026FLAGPORTOFDISCHARGE:TIANJINCHINAVIAPLACEOFDELIVERYTIANJINCYCONTAINERNO.SEALNo&MARKNo.OFCONTAINERSORPKGSDISCRIPTIONOFGOODSGROSSWEIGHTNETWEIGHTMEASUREMENT1×20’VAN(CTNS)1,302KGS3,900CBMSHUANGFEI“SHIPPER’SLOAD,COUNT&SEAL”SF000420SAIDTOCONTAIN:TIANJIN80CTNSOFTHAILANDORIGINARTIFICALFLOWERSSUPPLIESA/SATIN5410CTNSOFSPAREPARTSOFPROCESSINGEQUIPMENTMADEINSINGAPORE20’FBLU3020620/xxxxTOTALNUMBEROFCONTAINERSORPACKAGES(INWORDS):SAYONE(1×20’VAN)ONLYLADENONBOARDTHEVESSALDATE:JUL.10.,2007BYSIN-OCEANFERRYCO.,LTDBY资料3：COMMERCLALINVOICECONSIGNEEBEIJINGSHUANGFEITRADINGCO.,LTDNO.XX,XXROAD,BEIJINGCHINAINVOICENO.00HF-8189/12DATE:JUL.06,2007L/CNO.LC8100204300DATE:JUN.23,2007CONTRACTNO.:HF000420NORTIFYPARTYQINHUANGDAOCRAFTFACTORYNO.XX,XXROAD,QINHUANGDAO,CHINAB/LNO.56510070PORTOFLOADING:BANGKOKFINALDESTINATIONTIANJINREMARKSCARRIERSEALINKVOYAGE0078VIAHON