報關業第一本探討出口理單流程管理的專門書籍

Transcription

1 恩得利物流團隊 : 海空進 / 出口報關 陸 / 海 / 空運攬貨運輸 保險鑑介 全球快遞運送 營業專長 : 費用最便宜. 速度最快. 文件最精美. 服務最親切! 台中市忠明南路 1151 號電話 : 傳真 : E/M:[email protected] 一般常用的報關英文字彙.( 以英文字母順序檢索排列.) A 部首報關英文字彙 : ABANDONER: 拋棄者 ABBANDONED CARGO: 被放 ( 拋 ) 棄的貨物 ABET PEOPLE: 唆眾 ACT AS WITNESSES: 見證 ACT OF GOD: 天災 ACTING COMMISSIONER: 代理稅務司 ACTING DEPUTY COMMISSIONER: 代理副稅務司 ACTS OF INFRINGING THE RIGHTS: 侵權行為 ADMINISTRATIVE COMMISSIONER: 常務稅務司 ADMINISTRATIVE LITIGATION: 行政訴訟 ADVANCE DECLARATION SYSTEM, ADVANCE PROCESSING SYSTEM: 預報制度 AERIAL QUARANTINE STATION: 航空檢疫站 AGREEMENT TARRIF RATE: 協定稅率 AIR CARGO TERMINAL: 航空貨運站 AIR FREIGHT CHARGE: 空運費 AIR FREIGHT: 空運 AIR PARCEL: 空運郵包 AIRWAY : 空運 AIRWAY BILL: 空運提單 AIRCRAFT AND ACCESSORIES: 航空器材 AMEND: 更改 ANNUAL LICENCE (RENEWAL) FEE: 執 ( 換 ) 照費 ANTI DUMPING DUTY: 反傾銷稅 APPEAL: 訴願 APPLICANT: 報關人 APPLICATION BOX NO.: 報單候 出口報單 APPLICATION FOR IMPORT BONDED GOODS SOLD TO BONDED FACTORY: 保稅倉庫售與保稅工廠貨物進口報單 1

2 APPLICATION FORM FOR BONDED FACTORY: 保稅工廠用報單 APPLICATION FORM FOR ENTEY IN BOND: 貨物進儲保稅倉庫報單 APPLICATION FORM FOR ENTRY IN BOND: FOREIGN GOODS: 洋貨進儲保稅倉庫報單 APPLICATION FORM FOR ENTRY IN BOND: CHINESE GOODS: 國貨進入保稅倉庫報單 APPLICATION FORM FOR EXPORT: BONDED GOODS SOLD TO OTHER BONDED AREA FACTORY TO BE PROCESSED FOR EXPORT.:B2: :( 出口報單代號 B2): 保稅廠售與他保稅區再加工出口報單 APPLICATION FORM FOR EXPORT: CHINESE GOODS SOLD TO SCIENCE INDUSTRIAL AREA.:P1: :( 出口報單代號 P1): 國內廠售與科園區報單 APPLICATION FORM FOR EXPORT: FINISHED GOODS OF EXPORT PROCESS ZONE.:E2: :( 出口報單代號 E2): 加工區輸出國外報單 APPLICATION FORM FOR EXPORT: FINISHED GOODS OF SOCIENCE INDUSTRIAL AREA.:P6: :( 出口報單代號 P6): 科園區成品出口報單 APPLICATION FORM FOR EXPORT: FINISHED GOODS SOLD TO CUSTOMS BONDED FACTORY TO BE PROCESSED FOR EXPORT: 海關管理保稅工廠加工品售予其他海關管理保稅工廠再加工出口視同出口報單 APPLICATION FORM FOR EXPORT: GOODS BONDED WITHDRAWL.:D5: :( 出口報單代號 D5): 保稅貨出倉出口報單 APPLICATION FORM FOR EXPORT: GOODS OF SCIENCE INDUSTRIAL ZONE SOLD TO BONED FACTORY OR EXPORT 2

3 PROCESS ZONE THEN PROCESSED FOR EXPORT.:P2: :( 出口報單代號 P2): 科園區售與保稅廠或加工區再加工出口報單 APPLICATION FORM FOR EXPORT: MATERIALS PURCHASED FROM LOCAL FIRMS.:B1: : ( 出口報單代號 B1): 國內廠售與保稅廠原料報單 APPLICATION FORM FOR EXPORT: MATERIALS PURCHASED FROM LOCAL FIRMS TO BY PROCESSED FOR EXPORT: 國內廠商售予保稅加工廠加工外銷品原料視同出口報單 APPLICATION FORM FOR EXPORT:CHINESE GOODS ENTRY IN BONDED WAREHOUSE.:D9: :( 出口報單代號 D9): 國貨進入保稅倉庫報單 APPLICATION FORM FOR EXPORT:CHINESE GOODS SOLD TO DISTRIBUTING CENTRE.:D1: :( 出口報單代號 D1): 國貨售與發貨中心報單 APPLICATION FORM FOR EXPORT:CHINESE GOODS.:G5: :( 出口報單代號 G5): 國貨出口報單 APPLICATION FORM FOR EXPORT:CHINESE GOODS: 國貨出口報單 APPLICATION FORM FOR EXPORT:EXPORT PROCESS ZONE FINISHED GOODS ENTRY IN DUTIABLE AREA.:E3: :( 出口報單代號 E3): 課稅區輸入加工區報單 APPLICATION FORM FOR EXPORT:FINISHED BONDED GOODS SOLD TO DISTRIBUTING CENTRE.:D3: :( 出口報單代號 D3): 保稅貨售與發貨中心報單 APPLICATION FORM FOR IMPORT MATERIALS CONSIGNED TO BONDED FACOTRY FROM ABROAD TO BE PROCESSED FOR EXPORT: 保稅工廠自國外輸入加工外銷品原料進口報單 3

4 APPLICATION FORM FOR IMPORT: BONDED GOODS SOLD TO BONDED ACCOUNTING FACTORY THEN PROCESSED FOR EXPORT.:B3: :( 進口報單代號 B3): 保稅廠售與記帳廠再加工出口報單 APPLICATION FORM FOR IMPORT: FINISHED PRODUCTS PROCESSED BY BONDED FACTORY.:B9: :( 進口報單代號 B9): 保稅廠加工品出口報單 APPLICATION FORM FOR IMPORT: FINISHED GOODS SPURCHASED FROM CUSTOMS BONDED FACTORY TO BE PROCESSED FOR EXPORT: 海關管理保稅工廠加工品售予其他海關管理保稅工廠再加工出口視同進口報單 : APPLICATION FORM FOR IMPORT: FOREIGN GOODS ENTRY IN BONDED WAREHOUSE.:D8: :( 進口報單代號 D8): 外貨進保稅倉報單 APPLICATION FORM FOR IMPORT: MATERIALS ENTRY IN BONDED FACOTRY.:B6: :( 進口報單代號 B6): 保稅廠輸入原料報單 APPLICATION FORM FOR IMPORT: MATERIALS SOLD TO BONDED FACTORY TO BE PROCESSED FOR EXPORT: 國內廠商售予保稅加工廠加工外銷品原料視同進口報單 : APPLICATION FORM FOR IMPORT:BONDED GOODS WITHDRAWAL FROM BONDED WAREHOUSE.:D2: :( 進口報單代號 D2): 保稅貨出倉進口報單 APPLICATION FORM FOR IMPORT:BONDED WAREHOUSE GOODS SOLD TO BONDED FACTORY.:B7: :( 進口報單代號 B7): 保稅倉售與保稅廠報單 APPLICATION FORM FOR IMPORT:FINISHED BONDED GOODS TRANSIST TO OTHER NATIONAL PORT.:D6: :( 進口報單代號 D6): 保稅貨運國內他港口報單 APPLICATION FORM FOR IMPORT:FINISHED GOODS SOLD TO INTERIOR AREA.:E4: ( 進口報單代號 E4): 加工區內銷報單 4

5 APPLICATION FORM FOR IMPORT:FOREIGN GOODS ENTRY IN EXPORT PROCESS ZONE.:E1: :( 進口報單代號 E1): 國外輸入加工區報單 APPLICATION FORM FOR IMPORT:FOREIGN GOODS ENTRY IN SOCIENCE INDUSTRIAL AREA.::P4 :( 進口報單代號 P4): 國外輸入科園區報單 APPLICATION FORM FOR IMPORT:FOREIGN GOODS.:G1: :( 進口報單代號 G1): 外貨進口報單 APPLICATION FORM FOR IMPORT:FOREIGN GOODS: 洋貨進口報單 APPLICATION FORM FOR IMPORT:GOODS OF SCIENCE INDUSTRIAL AREA SOLD TO BONED ACCOUNTED FACTORY TO BE PROCESSED FOR EXPORT.:P3: :( 進口報單代號 P3): 科園區售與記帳廠再加工出口報單 APPLICATION FORM FOR IN BOND EXPORT SHIPMENT TO ABROAD: 保稅貨物退運出口報單 APPLICATION FORM FOR IN BOND SHIPMENT: 保稅貨物運往國內其他國際港口報單 APPLICATION FORM FOR RE-EXPORT MATERIALS ORIGINALLY IMPORTED FROM ABROAD BY BONDED FACTORY FOR PROCESSING: 保稅工廠進口加工原料復運出口報單 APPLICATION FORM FOR RE-EXPORT: FOREIGN GOODS ENTRY IN EXPORT PROCESS ZONE AND RE-EXPORT.:E6: :( 出口報單代號 E6): 國外輸入加工區復出口報單 APPLICATION FORM FOR RE-EXPORT: MATERIALS BONDED FOR RE-EXPORT.:B8: : ( 出口報單代號 B8): 保稅廠原料復出口報單 APPLICATION FORM FOR RE-EXPORT: MATERIALS ORIGINALLY IMPORTED BY SOCIENCE INDUSTRIAL AREA.:P5: :( 出口報單代號 P5): 科園區進口原料復出口報單 5

6 APPLICATION FORM FOR RE-EXPORT:BONDED GOODS RETURNED.:D4: :( 出口報單代號 D4): 保稅貨退運出口報單 APPLICATION FORM FOR RE-EXPORT:FOREIGN GOODS.:G3: :( 出口報單代號 G3): 外貨復出口報單 APPLICATION FORM FOR RE-EXPORT:FOREIGN GOODS: 洋貨復出口報單 APPLICATION FORM FOR RE-IMPORT:CHINESE GOODS.:G7: :( 進口報單代號 G7): 國貨復進口報單 APPLICATION FORM FOR RE-IMPORT:CHINESE GOODS: 國貨復進口報單 APPLICATION FORM FOR RE-IMPORT:EXPORT PROCESS ZONE SOLD GOODS AND THEN RE-IMPORT.:E5: :( 進口報單代號 E5): 加工區輸出貨復進口報單 APPLICATION FORM FOR WITHDRAWAL FROM BOND OF IMPORT: 保稅貨物出倉進口報單 APPLICATION FORM: 報單 APPLICATIOON FORM FOR IMPORT: BONDED WAREHOUSE GOODS SOLD TO EXPORT PROCESS ZONE OR SCIENCE INDUSTRIAL AREA.:D7: :( 進口報單代號 D7): 保稅倉庫售與加工區或科園區報單 APPOINTED BANK OF FOREIGN EXCHANGE SETTLEMENT: 指定結匯銀行 APPRAISER: 驗估員 ARGUE: 辯論 ARMS AND AMMUNITION: 軍用彈藥 ARMS AND MUNITIONS: 軍火 ARRIVAL REPORT: 船隻進口報告 6

7 ARTICLE: 條款 ASCERTAIN: 探查 ASSEMBLE: 裝配 ASSESS: 估價 ASSESSEE: 財產已被估定的人 ASSISTANT ADIMINISTRATIVE (TECHNICAL): 技務正 ASSISTANT CUSTOMS OFFICER: 關務佐 ASSISTANT CUSTOMS SUPERINTENDENT: 關務正 ASSISTANT: 幫辦 ATTACHED: 隨附 ( 動詞 ) ATTACTEMENT: 附件 ( 名詞 ) ATTORNEY: 律師 ATTORNEY: 辯護人 ( 指被告方面 ) AUCTION: 拍賣 AUTHORIZE TO: 授權委任 AUTHORIZED SIGNATURE: 負責人簽署 B 部首報關英文字彙 : BADGE: 徽章 BAGGAGE DECLARATION FORM. : 旅客隨身行李申報單 : BAIL: 保釋 BAIL: 保釋金 BAILOR: 保釋人 BALLAST: 壓艙物 BANK OF INTERNATIONAL SETTLEMENT: 國際清算銀行 BANK OF TAIWAN DUTY COLLECTION OFFICE IN THE CUSTOMS: 台灣銀行駐海關收稅處 BILL RECEIPT: 收款單 BILLS OF LADING: 海運提貨單 BOARD OF FOREIGN TRADE: 國際貿易局 BOND: 保稅 BONDED AREA FOR EXHIBITION: 展覽用保稅地域 BONDED FACTORY: 保稅工廠 BONDED LINK WAREHOUSE: 聯鎖倉庫 7

8 BONDED WAREHOUSE: 保稅倉庫 BONDING AGENCY: 保稅授信機構 BONDING AGENCY: 授信機構 BONUS: 獎金 BOUNTY: 補助金 BRAND: 商標 BREACH OF LAW: 違法 BREACH OF REGULATION: 違章 BREAKDOWN: 拆裝 BULKY CARGO: 散裝貨物 BURAEAU OF COMMODITY INSPECTION OF QUARANTINE: 商品檢驗局 BUREAU OF WEIGHTS AND MEASURES: 度量衡檢定所 BY-PRODUCTS: 副產品 C 部首報關英文字彙 : CARGO ARRIVAL NOTICE: 到貨通知單 CARGO NOTE: 貨項清單 CARGO ON DECK: 艙板貨物 CARGO RELASED: 已放行的貨物 CARGOS UNDECLARED: 未申報的貨物 CARTE BLANCHE: 貨櫃堆置場 CATALOGS: 目錄 CATALOGUE: 目錄 CATEGORY: 範圍 CENTRAL TRUST OF CHINA: 中央信託局 CERTIFICATE OF AUTHORITY: 授權委任書 CERTIFICATE OF EXPORT INSPECTION: 輸出檢驗合格證 CERTIFICATE OF EXPORT: 出口證明書 CERTIFICATE OF ORIGIN: 產地證明書 CERTIFICATE: 進口證明書 CHANCE EXAMINE (INSPECT): 隨機抽驗 ( 動詞 ) 8

9 CHINA EXTERNAL TRADE DEVELOPMENT COUNCIL: 中華民國對外發展協會 CHOP: 戳記 CIRCULAR: 通函 CIVIL AERONAUTICAL ADMINISTRATION: 民用航空局 CIVIL AUTHORITY: 民事機關 CIVIL FUNCTIONARY: 公務人員 CLASSIFICATION & VALUATION: 分類與估價 CLIENT: 委託人 CLOSE DATE: 結關日 COCAINE: 古柯鹼 COLLECT: 到付 COLLECTION & PROCUDURE DEPARTMENT: 徵課處 COMMAND: 命令 COMMERCIAL INVOICE: 商業發票 COMMERCIAL SECRET: 商業機密 COMMISSION: 佣金 COMMISSIONER OF CUSTOMS: 稅務司 COMMODITY TAX LAW: 貨物稅條例 COMPETE SALES FREELY: 自由競售 COMPLAINT: 異議 COMPLETED WITH: 隨附 ( 動詞 ) CONCEAL: 藏匿 CONCEALMENT: 匿藏 ( 名詞 ) CONCELLED CARGO: 註銷貨物 CONFISCATION: 沒入 CONJUNCT: 會同 ( 動詞 ) CONJUNCTION: 會同 ( 名詞 ) CONSIGNED FOR PROCESSING: 委託加工 CONSIGNEE: 收貨人 CONSIGNER: 寄貨人 CONSOLIDATED FREIGHT CLASSIFICATION: 統一運費分類 CONSULAR OFFICIAL: 領事官 CONTAINER TERMINAL: 貨櫃堆置場 CONTAINER YARD: 貨櫃堆置場 CONTRABAND ARTICLES: 違禁品 CONVERSION RATE: 匯率 9

10 CONVERT: 折算 ( 兌換 ) CONVEY INFORMATION: 通風報信 COPY RIGHT: 著作權 COPY: 影印本 CORRENPONDENCE: 密件 CORRIGENDA: 勘誤表 COUNTERFEIT COINS: 偽幣 COUNTERFEIT: 偽造 COUNTERVAILING DUTIES: 平衡稅 COURT: 法庭 CUBIC FEET: 材數 CUSTODIAN: 管理人 CUSTODY: 保管 CUSTOMS AGENT: 報關行 CUSTOMS ASSESSMENT: 海關核估 CUSTOMS BOARD OF APPEAL: 海關訴願審議委員會 CUSTOMS BROKER AGENCY: 報關行 CUSTOMS BROKER: 報關行 CUSTOMS CLEARANCE FEE: 報關費 CUSTOMS CLEARANCE: 結關 ( 名詞 ) CUSTOMS CLOSE: 結關 ( 動詞 ) CUSTOMS COOPERATION COUNCIL: 關稅合作理事會 CUSTOMS DUTY: 關稅 CUSTOMS FEE: 海關規費 CUSTOMS GUARD: 關務警衛 CUSTOMS HOUSE: 海關 CUSTOMS IMPORT TARIFF OF THE REPUBLIC OF CHINA: 中華民國海關進口稅則 CUSTOMS INVOICE: 海關發票 CUSTOMS LAW: 關稅法 CUSTOMS PROCEDURE: 通關程序 CUSTOMS SECTION OFFICER: 港岸巡查關員 CUSTOMS SMUGLE PREVENTIVE LAW: 海關緝私條例 CUSTOMS TARIFF : 稅則 10

11 CUSTOMS TARIFF BOARD OF INQUIRY AND APPEAL: 海關稅則分類估價評議委員會 : D 部首報關英文字彙 : DAMAGED CARGO: 破損貨物 DANGEROUS ARTICLES: 危險品 DANGEROUS NATURE: 危險物品 DATE OF NAGOTIATION: 押匯日 DATE OF RELEASE: 放行日期 DATE OF SETTLEMENT: 結匯日 DATE OF SHIPMENT: 裝船日 DEAD WEIGHT: 總載重量 DEATH PENALTY: 死刑 ( 名詞 ) DEBATE: 辯論 DECK CARGO: 艙面貨物 DECLARANT: 申報人 DECORATION MEDALS: 獎牌 DEFENSE: 辯護人 ( 指被告方面 ) DEFERRED DUTY PAYMENT: 緩繳稅 DEFRAUD CUSTOMS REVENUE: 詐欺關稅 DELINQUENT FEE: 滯納金 DELIVERY: 出倉 DEPARTMENT OF CUSTOMS: 關務署 DEPARTMENT OF TAXATION: 稅務署 DEPARTURE: 出境 DEPOSIT OF GUARANTEE: 保證金 DEPOSIT: 訂金 DEPUTY COMMISSIONER: 副稅務司 DEPUTY INSPECTOR GENERAL: 總稅務署 DESIGNATE: 限定 ( 動詞 ) DESTROY: 摧毀 DETENTION CARGO: 扣留貨物 DETENTION TICKET: 扣押憑證 DETRACTOR: 誹謗者 DETY-PAYING VALUE: 完稅價格 DIFFERENTIAL DUTY: 差別關稅 11

12 DIPLOMATIC OFFICIAL: 外交官 DISCHARGE: 卸貨 DISCOUNT: 折扣 DISPATCHE: 密令 DISSATISFY: 不服 DLIVERY ORDER: 海運提貨單 DOCUMENTS: 文件 DONATED GOODS: 贈與品 DRAWBACK NO.: 退稅編號 DRAWBACK: 退稅 DUE AMOUNT : 未付清款額 DUES LEVIABLE: 可課稅的 DUPLICATE: 副本 DUTIABLE GOODS: 應稅物品 DUTY ACCORDING TO THE VALUE OR PRICE: 從價課稅 DUTY ACCORDING TO THE VALUMN OR QUANTITY: 從量課稅 DUTY AND TAXES RECORDED UNDER GUARANTEE: 稅捐擔保記帳 DUTY COLLECTED: 被課稅 ( 動詞 ) DUTY COLLECTION: 課稅 ( 名詞 ) DUTY EXEMPTED BY ORDER OF GOVERNMENT: 奉令免稅 DUTY EXEMPTED: 免稅放行 DUTY EXEMPTION: 免稅 DUTY FEE AS PER TARIFF: 稅則免稅 DUTY FEE GOODS: 免稅貨物 DUTY LEVIED: 徵稅放行 DUTY MEMO FOR FOREIGN IMPORTS BY POST: 郵包進口稅款繳納證 DUTY PAID CERTIFICATE: 完稅證明書 DUTY PROOF: 完稅證明 DUTYFREE: 關稅免付 DUTYPAID: 關稅已付 DUTY-PAYER: 納稅義務人 DUTY REDUCTION: 減 ( 降 ) 稅 12

13 E 部首報關英文字彙 : E. & O. E. : 錯誤與遺漏除外 ENCLOSED: 隨附 ( 動詞 ) ENCLOSURE: 附件 ( 名詞 ) ENFORCED: 強制 ENTRUST TO PERFORM CUSTOMS FORMALITIES: 委任報關 EPIDEMIC: 傳染病 EQUAL: 等於 EQUALIZATION DUTY: 平衡稅 ERASE : 塗銷 ERROR AND MISSIONS EXCEPTED: 錯誤與遺漏除外 ESCORT: 押運 ESCORTING FEE: 押運費 ESPIONAGE: 間諜 ESSENTIAL EQUIPMENT: 主要設備 ESTIMATE: 估價 EVADE OF INSPECTION: 逃避檢驗 ( 動作 ) EXAMINATION FEE: 驗貨費 EXAMINER: 驗貨員 EXCHANGE RATE: 匯率 EXECUTIVE YUAN: 行政院 EXEMPTION CERTIFICATE: 免稅證明書 EXPEDITE CLEARANCE: 加速通關 EXPENSE INCURRED: 產生費用 EXPENSE: 費用 EXPIRATION: 有效期 EXPORT APPLICATION NO: 出口報單編號 EXPORT LICENCE: 輸出許可證 EXPORT PERMIT: 輸出許可證 EXPORT PROCESSING ZONES ADMINISTRATION: 經濟部加工出口區 EXPORT: 出口 EXTENSION FEE: 滯報費 13

14 F 部首報關英文字彙 : FAIL TO DECLARE: 未申報關 FAIL TO FOLLOW: 未能履行 FALSE DECLARED: 偽報 FEE FOR COPIES OF NOTING PROTEST: 抄發海事報告書費 FEE FOR COPY OF CUSTOMS DOCUMENTOR RECEIPT CERTIFICATE RECEIPT CERTIFYING PAYMENT OF DUTY: 抄發海關單據或稅款收據費 FEE FOR ENDORSEMENT OF SHIP'S PAPER: 簽證船舶國籍證書等費 FEE FOR EXPORT CERTIFICATE: 出口證明書費 FEE FOR IMPORT CERTIFICATE: 進口證明書費 FEE FOR WITNESSING SGNATURE FOR CHINESE OWNED VESSELS SHIPPING OR DISCHARGING FOREIGN OFFICERS: 華籍船舶僱用或解僱外籍船員簽證合同費 FEE FOR WITNESSING SIGNATURE ON EXTENDING PROTEST: 簽證船長船員海事續具報告書費 FEE FOR WITNESSING SIGNATURE FOR CONSULARLY UNREPRESENTED VESSELS SHIPPING CHINESE SEAMEN: 未設領事國船僱用華籍水手簽證合同費 FEE FOR WITNESSING SIGNATURE ON NOTING PROTEST: 簽證船長海事報告書費 FEE FOR WITNESSING SIGNATURE: 證明簽押費 FINANCIAL DATA PROCESSING CENTER: 財稅資料處理及考核中心 FINE: 罰鍰 FIXED AMOUNT: 定額 FIXED RATE: 定率 FORCE MAJEURE OR ANY OTHER COGENT REASONS: 不可抗力的情況 FORGED: 偽造 14

15 FORWARDER: 報關行, 攬貨行, 運送行 FREELY AND COMPETITIVELY OFFER: 自由競售 FREIGHT FORWARDER: 攬貨公司 FREIGHT NOTE: 運費單 FULL CONTAINER LOAD: 整櫃貨物 FUMIGATION CERTIFICATE: 薰蒸證明 G 部首報關英文字彙 : GAMBLING APPARATUS: 賭具 GENERAL CARGO DECLARATION FORM. : 一般貨物使用報單 : GENERAL CARGO DECLARATION FORM: 一般貨物使用報單 GENERAL DISCHARGE PERMIT: 卸貨總准單 GENERAL: 總則 GOVERN: 規定 ( 動詞 ) GUIDING RULES FOR THE IMPLEMENTATION OF THE CUSTOMS LAW: 關稅法施行細則 H 部首報關英文字彙 : HAND OVER: 接替 ( 動詞 ) HANDCARRIED LUGGAGE: 隨身行李 HANDLE OVER: 移送 HARBOR BUREAU: 港務局 HARBOR CONSTRUCTION FEE: 商港建設費 HARBOR DUES: 港口捐 HARBOR POLICE STATION: 港務警察派出所 HARBOR QUARANTINE STATION: 海港檢疫站 HARBOR SUB DUES, HARBOR DUES SURCHARGE: 港口附加捐 HARBOUR LIMIT: 港口界線 HEROIN: 海洛因 HIGHER AUTHORITY: 上級 HOLDER: 持有人 I 部首報關英文字彙 : 15

16 ILLUSTRATION: 說明書 IMOPORT FOR SELF USE: 自行報運進口 IMPEACHMENT: 罷免, 彈劾 IMPORT LICENCE: 輸入許可證 IMPORT PERMIT 輸入許可證 IMPORT: 進口 IN CONJUNCTION WITH: 會同 ( 介詞片語 ) IN DUPLICATE: 一式兩份 IN QUARPLICATE: 一式四份 IN THE ABSENCE OF LIABLE... : 無法取得類似的... IN TRIPLICATE: 一式三份 INCORPORATOR: 告密人 INDECENT: 猥褻 INFLAMMABLE GOODS: 易燃物 INFRINGE: 侵害 ( 動詞 ) INITIAL: 簡易署名 INSIGNIA: 勳章 INSPECTION CERTIFICATE: 驗貨報告 INSPECTOR GENERAL: 總稅務司 INSPECTOR: 稽核員 INSPECTOR: 驗貨員 INSPECTORATE GENERAL OF CUSTOMS: 關稅總局 INSTALL AND TEST-RUN: 安裝及試車 INSTRUCTION FOR DISPATCH OF GOODS: 拖運單 INSURANCE PREMIUM: 保險費 INSURANCE: 保險 INTERNATIONAL ATHLETIC CONTESTS: 國際比賽 INTERPORT: 國內轉口 INVESTIGATE: 調查 INWARD REMITTANCE: 匯入款 INWARD: 入境 IRRESISTIBLE DISASTER: 不可抗力的災害 IRRESISTIBLE SITUATION: 不可抗力的情況 IRREVOCABLE LETTER OF CREDIT: 不可撤銷信用狀 IS NOT AVAILABLE: 無法取得 ( 動詞 ) ITEM NUMBER: 型號 16

17 K 部首報關英文字彙 : KNOCKDOWN: 拆裝 L 部首報關英文字彙 : LANDING AGENCY: 卡車行 LATE FEE: 滯報費 LATE: 遲後 LAW GOVERNING PUNISHMENT OF SMUGGLING: 懲治走私條例 LAWYER: 律師 LEGISLATIVE PROCESS: 法定程序 LEGISLATIVE YUAN: 立法院 LENGTH: 長度 LESS CONTAINER LOAD: 併櫃貨物 LEVY: 徵收 ( 動詞 ) LIST OF SEIZURE,LIST OF DETAINING: 扣押貨物清單 LIVE ANIMALS: 活的動物 LIVE STOCK: 鮮貨 LOAD: 裝填 LOADING AND UNLOADING: 裝卸貨物 LOTTERY TICKETS: 彩票 M 部首報關英文字彙 : MAKE FALSE DECLARATION: 申報不實 MANIFEST: 艙單 MARINE DEPARTMENT: 海務處 MARINE NOTING PROTEST: 海事報告 MATE'S RECEIPT: 大副收據 MEASUREMENT: 尺寸 ( 面積 ) METER: 公尺 MILITARY AUTHORITY: 軍事機關 MILITARY EQUIPMENT: 軍事設備 MILITARY PERSONNEL: 軍職人員 MINISTRY OF ECONOMIC AFFAIRS: 經濟部 MINISTRY OF FINANCE: 財政部 17

18 MODEL NUMBER: 型號 MODIFY: 更改 MONOPOLY GOODS: 專賣品 MORGAGER: 抵押者 MORTGAGOR: 抵押者 N 部首報關英文字彙 : NARCOTICS: 麻醉品 NATIONAL HEALTH ADMINISTRATION: 行政院衛生署 NATIONAL TARIFF RATE: 國定稅率 NATIONAL TAX ADMINIATRATION: 國稅局 NECESSARY: 需要的 NO COMMERCIAL VALUE: 無商業價值 NON COMMERCIAL SOCIRTIES (AUTHORITY): 非營利團體 ( 機構 ) NOT TO GET ANY SIMILAR...: 無法取得類似的... NOTIFY PARTY: 到貨通知人 O 部首報關英文字彙 : OBSCENE: 猥褻 OCEAN FREIGHT CHARGE: 海運費 OCEAN FREIGHT: 海運 OFFENSE: 檢舉, 違反, 觸怒 OFFENSOR: 檢舉人 OFFICER IN CHARGE: 主管 OFFICIER OF CUSTOMS ADMINISTRATIVE: 關務員 ON ACCOUNT: 記帳 ON BEHALF OF: 代理 ON BOARD DATE: 裝船日 ON DEMAND: 見票即付 OPEN ACCOUNT: 當面結帳 OPEN PORT: 通商 ( 開放 ) 口岸 ORDER: 命令 ORDINARY COURSE OF TRADE: 正常交易 ORIGINAL: 正本 OUTSIDE OF HARBOUR LIMIT: 港口界外 OUTSTANDING AMOUNT: 未付清款額 18

19 OUTWARD REMITTANCE: 匯出款 OVER SIZE: 超大的 OVER TIME: 超過時間 OVERCARRIED CARGO: 溢裝貨物 OVER-COLLECTION: 溢徵 OVERLANDED CARGO: 溢裝貨物 OVERSEAS CHINESE AND FOREIGN INVESTMENT COMMISSION OF THE MINISTRY OF ECONOMIC AFFAIRS: 經濟部華僑及外國人投資審議委員會 OVER-SIZE: 超大 OWNER: 所有人 P 部首報關英文字彙 : PACKAGE BROKEN BEFORE EXAMINATION: 查驗前包裝破損 PACKAGE INTACT BEFORE EXAMINATION: 查驗前包裝完整 PACKING LIST: 包裝單 PASS UNDER DEPOSIT (QUARANTEE): 押款放行 PASS UNDER QUARANTEE: 擔保放行 PASS WITHOUT EXAMINATION: 免驗貨物 PASSENGER PERMIT: 旅客准單 PATENT RIGHT: 專利權 PENAL SERVITUDE FOR LIFE: 無期徒刑 PENAL SERVITUDE FOR PERIOD OF...YEARS: 有期徒刑... 年 PENALTY: 罰則 PERISHABLE GOODS: 易腐物 PERMISSIBLE COMMODITIES: 准許物品 PERSONAL EFFECT: 私人行李 PHYTOSANITARY CERTIFICATE: 輸出植物檢疫證明書 PLAGUE: 病疫 PLEDGE: 押金 PLEDGEE: 質權人 PLEDGER: 立誓人 PLEDGER: 設定質權人 POLICE STATION: 派出所 PORT OF CALL: 停靠港 19

20 PORT OF DISCHARGE: 卸貨港 PORT OF LOADING: 裝貨港 PORTION EXAMINE (INSPECT): 抽驗 ( 動詞 ) POSTALE PARCEL: 郵包 POSTPAID: 郵資已付 PRECENTIVE DEPARTMENT: 查緝處 ( 部門 ) PREPAID: 已付 PRESCRIBE: 命令 PREVENTIVE COMMISSIONER: 查緝稅務司 PRIOR: 預先 PRIVILEGE: 特權 PRIVILEGED DUTY TREATMENT: 稅款之優待 PRIZE: 獎品 PROCEDURE: 程序 PROCESSED AS A JOINT VENTURE: 合作外銷 PROFORMA INVOICE: 預開發票 PROHIBITED COMMODITIES: 禁止物品 PROMULGATE: 公佈 PROSECUTE WITH DEATH PENALTY: 判死刑 ( 動詞 ) PROSECUTE WITH THE FULL RIGOUR OF THE LAW: 從重量刑 PROSECUTE WITH THE LIGHT RIGOUR OF THE LAW: 從輕量刑 PROSECUTOR,DETECTOR: 檢察官 PROSSESSOR: 持有人 PROTECTIVE TARIFF: 優惠關稅 PROTEST: 異議 PROTESTANT: 異議人 PROVISION: 規定 ( 名詞 ) PUBLIC WELFARE AND CHARITY SOCIRTIES (AUTHORITY): 公益慈善團體 ( 機構 ) Q 部首報關英文字彙 : QUALITY: 品質 QUANTITY UNDER SEAL: 封存數量 QUANTITY: 數量 QUARANTINE LABEL: 檢驗標識 20

21 QUASI-CONSULAR FEE FOR CLEARANCE OF VESSEL: 船隻結關代行領事事務費 QUASI-CONSULAR FEE FOR ENTRY OF VESSEL: 船隻進口代行領事事物費 R 部首報關英文字彙 : REASONABLE: 合理的 REBATE: 回扣 REBATE: 佣金 RECEIVER: 收貨人 RECORD OF SEARCHING: 搜索筆錄 RE-EXPORT: 復運出口 REFUND OF CUSTOMS DUTY: 退關稅 REFUND: 退稅, 退款 REGULATIONS GOVERNING CUSTOMS BONDED FACTORIES: 海關管理保稅工廠辦法 REGULATIONS GOVERNING OFFSETTING AND REFUND OF DUTIES AND TAXES ON THE RAW MATERIALS OF EXPORT PRODUCTS: 外銷品沖退原料稅捐辦法 REGULATIONS GOVERNING SAMPLE-TAKING FROM IMPORT CARGO: 進口貨物取樣辦法 RE-IMPORT: 復運進口 RELASE IF IN ORDER AFTER EXAMINATION: 查驗無訛, 即予放行 RELEASE AFTER EXAMINATION ALONGSIDE THE SHIP: 船邊驗放 RELEASE UNDER DEPOSIT: 押款放行 RELEVANT DOCUMENTS: 相關文件 RELEVANT DOCUMENTS: 相關文件 RELEVANT GOVERNMENT AUTHORITY: 有關單位 RELIEF ARTICLES: 救濟物資 RELIEF GOODS: 救濟品 RENTAL CHARGE: 租賃費 RENTAL CHARGE: 租賃費 REPAIR: 修理 21

22 REPLACE: 頂替 ( 動詞 ) REPORT OF FINDING: 公證報告 REPRESENTATIVE: 代理人 REQUISITE DOCUMENTS: 必備文件 RESEARCH: 研究 RESPONSIBLE PERSON, AUTHORIZED PERSON: 權責人員 RESTORATION OF SUCH PACKAGES TO THEIR ORIGINAL FORM OR CONDITION: 恢復原來包裝 RESTRICTED CARGO: 管制品 RETALIATORY DUTY: 報復關稅 RETALIATORY TARIFF: 報復關稅稅則 RETURN: 退回 ( 運 ) REVISE: 更改 REVOKE: 撤銷 REWARD: 獎金 ROYALTY CHARGE: 使用費 S 部首報關英文字彙 : SALTS GUARD: 鹽警所 SAMPLE ATTACHED: 檢附樣品 SAMPLES OF NO COMMERCIAL VALUE: 無商業價值樣品 SCALE DUTY: 標準稅 SEAL: 封印 SEAL: 戳記 SECURITY NOTES: 證帣 SEIZE: 扣押 ( 動詞 ) SEIZULE REPORT: 緝私報告 SEIZULE REWARDS: 緝私獎金 SEIZURE: 扣押 ( 名詞 ) SHIPING CHANDLER: 船用品 SHIPPER: 裝船人, 發貨人, 寄貨人 SHIPPING AGENCY: 船務代理行 SHIPPING COMPANY: 船公司 SHIPPING NOTE: 裝船通知單 22

23 SHIPPING ORDER: 下貨單 SHIPPING SPACE: 艙位 SHORT-COLLECTION: 短徵 SHORTSHIPPED CARGO: 短裝貨物 SHUT OFF: 退關 ( 名詞 ) SHUT OUT CARGO: 退關貨物 ( 名詞 ) SHUT OUT: 退關 ( 動詞 ) SIMILAR PRODUCTS: 同類產品 SLIDING DUTY: 標準稅 SMUGGLE: 走私 SMUGGLING PREVENTION: 緝私 SPACE: 領空 SPECIAL EXAMINATION FEE: 特別驗貨費 SPECIAL PERMIT: 特別准單 SPECIAL PERMITS FEE FOR VESSEL WORKING CARGO OUTSIDE HARBOR LIMITED : 港界外裝卸貨物特別準單費 SPECIAL PERMITS FEE FOR VESSEL WORKING CARGO: 裝卸貨物特別準單費 SPECIAL PERMITS FOR VESSEL WORKING CARGO OUTSIDE HARBOR LIMITED: 港界外裝卸貨物特別準單 SPECIAL PERMITS FOR VESSEL WORKING CARGO: 裝卸貨物特別準單 SPECIAL SUPERVISION FEE: 特別監視費 SPECIFIC DUTY: 從量稅 SPECIFICATION LIST: 規格表 SPECIFICATION: 規格 SPECIFICATION: 說明書 STANDARD CLASSIFICATION OF COMMODITY OF THE REPUBLIC OF CHINA: 中華民國商品標準分類 STATION: 海關支局 23

24 STATUTE FOR ENCOURAGEMENT OF INVESTMENT THE INVESTMENT INCENTIVE LAW: 獎勵投資條例 STEAL: 偷竊 STEALTHY: 鬼祟的 STORAGE FEE: 倉租 SUB OFFICE: 海關分局 SUB STATION: 海關支所 SUBSIDY: 津貼 SUBSTITUTE: 掉包 ( 動詞 ) SUBSTITUTION: 掉包 ( 名詞 ) SUNK VESSEL: 沉船 SUPERINTENDENT ADMINISTRATIVE: 關務監 SUPERVISION FEE: 監視費 SUPPLWMWNTARY PROVISIONS: 附則 SUPPORTING DOCUMENT: 附列文件 ( 名詞 ) SUPPRESS EVIDENCE: 湮滅證據 SURFACE PARCE: 海運郵包 L SUSPECT PERSON: 嫌疑人 SUSTAINED: 合理的 SUVERY REPORT: 公證報告 T 部首報關英文字彙 : TAIWAN SUPPLY BUREAU: 台灣物資局 TAKE IN CHARGE OF: 接替 ( 動詞 ) TAKE SAMPLE: 取樣 TARIFF DECISION: 稅則評定 TECHNICALLY NEED : 技術上需要 ( 的 ) TERRITORIAL WATERS: 海 ( 水 ) 域 TERRITORY: 領土 TESTIMONY: 證詞 TESTING FEE: 化驗費 THE CENTRAL BANK: 中央銀行 THE EVASION OF INSPECTION: 逃避檢驗 ( 名詞 ) 24

25 THE FOREIGN EXCHANGE DEPARTMENT OF THE CENTRAL BANK: 中央銀行外匯局 THE FREIGHT OF TRANSPORTATION: 運費 THE GENERAL AGREEMENT ON TARIFF AND TRADE: 關稅暨貿易總協定 THE LIMITED: 極限 THE NEARBY PRINCIPLE MARKETS: 鄰近的主要市場 THE NET WEIGHT HAS BEEN VERIFIED CORRECT AS PER PACKING LIST: 淨重經與包裝單核對無誤 THE RULES FOR THE COLLECTION OF CUSTOMS FEES: 海關徵收規費辦法 THE RULES GOVERNING THE ESTABLISHMENT AND CONTROL OF BONDED WAREHOUSES: 保稅倉庫之設立及管理辦法 THE RULES GOVERNING THE ESTABLISHMENT AND CONTROL OF CUSTOMS BROKERS: 報關行之設置及管理辦法 THE SALE OF GOODS DISPOSED: 變賣物品 ( 名詞行為 ) THE WORLD TRADE ORGANIZATION: 世界貿易組織 THROUGH CUSTOMS: 通關 THROUGH: 過境 THROW OVERBOARD: 拋棄水中 TOLERANCE: 允差 ( 名詞 ) TONNAGE DUES: 船舶噸稅 TRADE SECRET: 商業機密 TRANSHIPMENT AFFLICATION FORM: 轉運報單 TRANSHIPMENT APPLICATION FORM. : 轉運報單 : TRANSIT CARGO: 過境貨物 TRANSIT: 過境 TRANSPORT: 轉口 TREATED AS EXMPORT: 視同出口 TREATED AS IMPORT: 視同進口 25

26 TRIAL: 審判 TRUCK AGENCY: 卡車行 U 部首報關英文字彙 : UNAVAILABLE CIRCUMSTANCE: 不可得到的情況 UNAVOIDABLE CIRCUMSTANCE: 不可避免的情況 UNCONTROLLABLE CIRCUMSTANCE: 不可抗力情況 UNDECLARED: 未申報 UNDER GROUND: 地下化的 UNIT PRICE: 單價 UNLOAD: 卸貨 V 部首報關英文字彙 : VALID TO (TILL). : 效期日到. VALIDITY: 有效期 VALUATION AFTER RELEASE SYSTEM: 先放後核制度 VALUATION CENTER: 驗估中心 VALUATION FORM: 價格單 VALUE DECLARED FORM: 貨價申報書 VENDOR 裝船人 : 發貨人 : VERIFIED CORRECT: 核對無誤 VIDE: 參閱 ( 動詞 ) VOYAGE BOOK: 航程簿 26

27 W 部首報關英文字彙 : WANT: 懸賞 WAREHOUSE WARRANT: 倉儲單 WARRANTY: 保用期 WATERS: 海 ( 水 ) 域 WEAPONS: 武器 WHOLESALE MARKET VALUE: 躉售市價 WITHDRAW: 退倉 WITNESSES: 證人 WORKING RULES FOR CUSTOMS SUPERVISION OF BONDED FACTORIES: 海關管理保稅工廠辦事細則 WRECKED VESSEL: 沉船 27