2010年報關員考試之報關單常用英文縮寫(2)

　import進口 export出口

　import & export corporation(Corp.)

　　import & export business(enterprise entitled to do import and export business)

　　export drawback出口退稅

　　import & export licence

　　processing with imported(supplied) materials進(來)料加工

　　buyer買方 seller賣方

　　The buyer requests his bank to issue a letter of credit in favor of the seller.

　　goods(import& export goods , All import and export goods shall be subject to Customs examination)

　　cargo (bulk cargo,cargo in bulk, air cargo, sea cargo,bonded cargo, cargo-owner

　　What cargo is inside the container?

　　The cargo is now released.)

　　Commodity(commodity inspection)

　　merchandise泛指商品，不特指某一商品

　　article(smuggled goods and articles, inward and outward goods and articles)