中文摘要:本課程主要在介紹中華名國海關的作業實務,包含出口報關、進口報關、跨境電商等3大單元。出口報關部分結合船公司的裝船程序,將介紹封關,和封關後的處理。進口報關部分主要在介紹關稅與單證,以及如何計算關稅和往後相連結的賦稅。跨境電商的部分主要在介紹行郵稅。
英文摘要:The course of customs practice aims to delivering the following knowledge to students. There are three parts which include customs practice regarding exporting, importing, and cross-board e-commerce. For the exporting practice, the practice instruction will be focus on closing date announced by shipping company and how to deal with a delay with regard to closing date. As to the importing, the practice instruction will be on issues of import duties. The following taxes base-on import duties will also be included. Since cross-board e-commerce rise up recently, the parcel tax practice will be delivered in the class.