一．單證（Documents)
進出口業務涉及的單證總的包括三大類：
1、金融單證（信用證、匯票、支票和本票）
2、商業單證（發票、裝箱單、運輸單據、保險單等
3、用於政府管制的單證（許可證、原產地證明、商檢證等）
declaration form報關單n
Three steps—declaration, examination of goods andn release of goods, are taken by the Customs to exercise control over general import and export goods.海關對進出境貨物的監管一般經過申報、查驗和放行三個環節。
the person in chargen of the declaration
invoice發票n
ocean bill of lading提單n
airn waybill空運提單
packing list或packing specification（裝箱單）n
shippingn order(裝貨單)
letter of credit（L|C）（信用證）n
insurance policy（保險單）n
salesn confirmation售貨確認書
contract（合同）（commodity, quantity, unit price, totaln amount, country of origin and manufacturer, packing, shipping mark, date of shipment, port of shipment, port of destination, insurance, payment, shipment, shipping advice, guarantee of quality, claims, force majeure, late delivery and penalty, arbitration）
certificate(commodity inspection certificate商檢證
animal or plant quarantine certificate 動植物檢疫證
certificate of origin原產地證二．報關英語常用詞彙 import進口 export出口
importn & export corporation(Corp.)
importn & export business(enterprise entitled to do import and export business)
export drawback出口退稅n
importn & export licence
processing with imported（supplied) materials進（來）料加工n
buyer買方 seller賣方
The buyer requests his bank to issue a letter of credit in favor of the seller.
goods(import& export goods , All import and export goods shall be subject to Customs examination)
cargo (bulk cargo, cargo in bulk, air cargo, sea cargo, bonded cargo, cargo-owner
What cargo is inside the container?
The cargo is now released.
Commodity(commodity inspection)
merchandise泛指商品，不特指某一商品
article(smuggled goods and articles, inward and outward goods and articles）
luggage 行李物品
postal items 郵遞物品
You don’t have to pay duty on personal belongings, but the other one is subject to duty.
means of transport(conveyance)運輸工具(vessel, aircraft, train, vehicle):All inward and outward means of transport shall be subject to Customs control on arriving in or departing from the Customs territory.
ocean vessel船名
packing(bag袋, bale包， bottle, coil圈，case, crate板條箱，dozen, package件：total packages合計件數, piece, roll, set, unit輛，臺，單位，drum桶， carton紙箱, wooden cases木箱， pallet托盤， container ，in bulk)
weight重量
gross weight毛重 net weight淨重 tare皮重
quantity數量:The minimum quantity of an order for the goods is 500 cases.
description of goods貨名
name and specifications of commodity品名及規格
type型別
mode (term)of trade貿易方式
name of trading country貿易國