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
Three steps—declaration, examination of goods and 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 charge of the declaration
invoice發票
ocean bill of lading提單
air waybill空運提單
packing list或packing specification（裝箱單）
shipping order(裝貨單)
letter of credit（L|C）（信用證）
insurance policy（保險單）
sales confirmation售貨確認書
contract（合同）（commodity, quantity, unit price, total 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
import & export corporation(Corp.)
import & export business(enterprise entitled to do import and export business)
export drawback出口退稅
import & export licence
processing with imported（supplied) materials進（來）料加工