Role of Customs Agencies？？When importing goods int...

Role of Customs Agencies

  When importing goods into any country, a company must be totally familiar with the customs operations of the importing country. In this context, "customs" refers to the country's import and export procedures and restrictions, not its cultural aspects. The primary duties of the US Customs Service, for example, are "the assessment and collection of all duties, taxes, and fees on imported merchandise, the enforcement of customs and related laws, and the administration of certain navigation laws and treaties". As a major enforcement organization, it "combats smuggling and frauds on the revenue and enforces the regulations of numerous other Federal agencies at port of entry and along the land sea borders of the United States". An importer needs to know how to clear goods, the duties that must be paid, and special laws that exist.

  When merchandise reaches the port of entry, the importer must file documents with customs officials in which a tentative value and tariff classification are assigned to the merchandise. The US govemment has over 10 000 tariff classifications, and about 60% of them are subject to interpretation. That is, a particular product could fit more than one classification. In these cases, customs officials examine the goods to determine whether there are any restrictions on their importation. If there are none, the importer pays the duty and the goods are released. The amount of the duty depends on the product's country of origin, the type of product, and other factors.

  A broker or other import consultant can help an importer minimize import duties by doing the following :

  (1) Valuing products in such a way that they qualify for more favorable duty treatment. Different product categories have different duties. Finished goods usually have a higher duty than do parts and components.

  (2)Qualifying for duty refunds through drawback provision. Some exporters use in their manufacturing process imported parts and components on which they paid a duty. In the United States, the drawback provision allows exporters to apply for a refund of 99% of the duty on the imported goods, provided the goods are used in the manufacture of goods that are exported.

  (3) Deferring duties by using bonded warehouses and foreign trade zones. Companies do not have to pay duties on imports stored in bonded warehouses and foreign trade zones until the goods are removed for sale or used in a manufacturing process.

  (4) Limiting liability by properly marking an import's country of origin. Governments assess duties on imports based in part on the country of origin, a lower duty on an import may be had by ensuring that the import's country of origin is accurate. In the United States, if an article or its container is not properly marked when it enters the country, a marking duty equal to 10% of the customs value of the article is assessed.

  A direct identification drawback is permitted on imported merchandise that is actually used to manufacture goods for export, provided the imported goods are not used for final consumption domestically and are exported within a certain period of the import date. Sometimes domestic merchandise is substituted for merchandise that was imported for eventual export, in which case substitution drawback is permitted for duties on the imported merchandise.

  Questions for reading :

Whenimportingatableintoadatabase，theimportprocessperformsthesetasks：1.Triggersareimported.2.Dataisimported.3.Newtablesarecreated.4.Indexesarebuilt.5.Anybitmap，functional，and/ordomainindexesarebuilt.6.Integrityconstraintsareenabledonthenewtables.Whichoptionshowsthetasksintheorderinwhichtheyareperformed？（）

A.2，3，4，1，6，5

B.3，2，4，1，6，5

C.3，2，6，4，1，5

D.4，2，3，1，5，6

A group of children of various ages was read stories in which people caused harm, some of those people doing so intentionally, and some accidentally. When asked about appropriate punishments for those who had caused harm, the younger children, unlike the older ones, assigned punishments that did not vary according to whether the harm was done intentionally or accidentally. Younger children, then, do not regard peoples intentions as relevant to punishment. Which of the following, if true, would most seriously weaken the conclusion above?

A．In interpreting these stories, the listeners had to draw on a relatively mature sense of human psychology in order to tell whether harm was produced intentionally or accidentally.

B．In these stories, the severity of the harm produced was clearly stated.

C．Younger children are as likely to produce harm unintentionally as are older children.

D．The older children assigned punishment in a way that closely resembled the way adults had assigned punishment in a similar experiment.

E．The younger children assigned punishments that varied according to the severity of the harm done by the agents in the stories.

When mentioning medi, the Secretry－Generl ment tht medi ply the role of______.invWhen mentioning medi, the Secretry-Generl ment tht medi ply the role of______.investing funds in tourism development B．mkingdvertisements for tourism industry C．spreding the messge of Tourism Enriches cmpign D．stimulting economicctivities

A．investing funds in tourism development

B．making advertisements for tourism industry

C．spreading the message of Tourism Enriches campaign

D．stimulating economic activities

Where there has been delay in carrying goods， the measure of damages ________ generally the difference between the market value of the goods at the time when they ought to have been delivered and the time when they were in fact delivered．

A.have

B.has

C.are

D.is

When attempting to free an anchor jammed in the hawsepipe，the simplest method of freeing it may be ______．

A.Starting the disengaged windlass at high speed

B.Rigging a bull rope to pull it out

C.To grease the hawsepipe

D.To pry it loose with a short piece of pipe

When it comes to buying or renting, ______all play a role.

Most people were in favor of going to Qingdao when discussing where to spend their summer holidays.

When I was studying at Yale, some phenomena puzzled me greatly. I found that Chinese students or Asian students were very polite in class while American students often interrupted the professor, asking questions and dominating the discussion. The Chinese students were not as aggressive as American students. I was impressed by the role of the professor in the seminar(讨论会). The professor didn’t act as an authority, giving final conclusions, but as a reseac her looking for answers to questions together with the students. One lingui stic(语言的) feature of his interacting with his students was that he used many modal(情态的) verbs—far more than I did in Beiwai. When answering questions, he usually said, “This is my personal opinion and it could be wrong.” or “You could be right, but you might find this point of view also interesting.” In China, authorities are always supposed to give wise decisions and correct di rections. Therefore, students always expect the professor to give an answer to th e question. I still remember how frustrated they were when foreign teachers did not provide such an answer. Their expectations from authorities are much higher than that of American students. Once the Chinese students got the answer, they w ere sure about it. Education in China is valued for united thinking. I remember American teachers who taught in our university complaining about the fact that Chinese students u niformly expressed the same idea in their English composition. The examinations in America usually do not test a student’s ability to memorize the material but his ability to analyze and solve problems. Education in America is valued not on ly as a means to obtain employment but as a process of enhancing critical thinking. In the USA, when the students are in class, ____.

A.a Chinese student tends to be very active

B.an American student likes to make trouble

C.a Chinese student likes to puzzle the teacher

D.an American student tends to be vigorous