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在德国口岸进口结关的货物,应由货物承运人、货主或收货人向海关填送报单及海关特种申请单。海运货物的报单应于货物向海关呈验后45天内填报,其它运输方式则限于15天内填报。货物可以按供国内消费或受海关监管的特别制度结关,否则应运出国外或予销毁。邮运物品,无须由海关立即办理结关手续者,可以送呈一份特别呈验货物清单,按国际货运的规定,可以用邮包托运人的申报单,代替上述清单。货物如在限期内既未结关也未出口,应由海关接管直至向海关申报,在此期间一
Customs clearance of goods imported at the German ports, the carrier should be the goods, the owner or consignee to the customs filing and customs special application form. The declaration of seaborne cargo shall be submitted within 45 days after the goods have been tested by the Customs and the rest of the modes of transport shall be limited to 15 days. Goods may be declared for domestic consumption or subject to customs supervision of the special customs clearance, or should be shipped abroad or destroyed. If the postal items are not required to be cleared immediately by the customs, they may be presented with a list of special items to be inspected which, in accordance with the provisions of international shipping, may replace the above list with the declaration of the parcel shipper. If the goods are neither closed nor exported within the deadline, they shall be taken over by the Customs until they are declared to the Customs. During this period,