对到货后因发货人责任造成的残损、短缺或品质等问题的入境货物，发生换货、退货或赔偿等现象时．往往涉及免征关税或退税。检验检疫机构签发的证书可作为通关免税或者退税的重要凭证。(    )

填写“出 入境货物报检单”H.S编码栏时，仅填写该商品前四位即可。( ) 点击查看答案

A mates receipt is the receipt issued by the mate in the acknowledgement of the goods received on board which is subsequently exchanged for the B L or Sea Way Bill.( ) 点击查看答案