国际货运代理人考试

ad valorem duty                  从价税

allowance                        津贴

appraiser                        鉴定人，验估人

bonded warehouse                 保税仓库

cleating fee                     出港手续费   

clearing notice                  出港通知书

condemned goods                  没收货物 (=confiscated goods)

consumption tax                  消费税

contraband                       违禁品

custom house                     海关 (=customs)

customs broker                   报关行

customs documents                海关文件

customs duty                     关税 (=tariff)

customs invoice                  海关发票

declaration for export (E/D)     出口申报单 (=export declaration)

declaration for import           进口申报单 (=import declaration)

delivery order                   提货单

differential duties              差别关税

drawback                         退税

dutiable goods                   应纳税的货物

entrance fee                     入港手续费

evasion of duty                  逃税

excise duty                      国内消费税

exempt                           免税

fine                             罚款

free goods                       免税品

godown                           仓库

import tariff                    进口税则

most favored nation clause       最优惠国家条款

national tariff                  国定税率

personal effects                 私人用品

preference                       特惠，优先

retaliatory duties               报复关税

slipping                         移转

smuggled goods                   走私货

specific duty                    从量税

storage                          仓租

tariff                           税则，关税

transit duty                     过境税

（责任编辑：）