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台胞进出境办理的海关手续
可作原料废物的海关办理手续
报关员考试商品编码复习技巧

import进口 export出口
　　import & export corporation(Corp.)
　　import & export business(enterprise entitled to do import and export business)
　　export drawback出口退税
　　import & export licence
　　processing with imported(supplied) materials进(来)料加工
　　buyer买方 seller卖方
　　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)