A To maintain a statistical measure of the quantity of goods shipped abroad and to provide a means of determining whether regula

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问题 A
To maintain a statistical measure of the quantity of goods shipped abroad and to provide a means of determining whether regulations are being met, most countries require shipments abroad to be accompanied by an export declaration. Usually such a declaration, presented at the port of exit, includes the names and addresses of the principals involved, the destination of the goods, a full description of the goods, and their declared value. When manufacturers are exporting from the United States, Customs and the Department of Commerce require an export declaration for all shipments. If specific licenses are required to ship a particular commodity, the export license must be presented with the export declaration for proper certification. It thus serves as the principal means of control for regulatory agencies of the U. S. government.
B
In exporting, the bill that the exporter or consignor sends to the importer or consignee is called a commercial invoice. This invoice lists full particulars of the shipment. The marks, the number of packages, an accurate packing list, and a full description of the merchandise should appear on the commercial invoice. It should state the name of the ship (if ocean transportation is used), the name and address of the consignee, the contract number, the code word for the contract if one is used, the price per unit of the merchandise, and the total price of the shipment. The commercial invoice should also show the nature of the price quotation, whether the merchandise is sold FOB factory, FAS vessel, or CIF port of destination.
C
Another essential shipping document for shipments to some countries is the consular invoice. This is a document obtained by the exporter in his or her country from the governmental representative of the importer’s country. It was originally designed to help ensure that fair market values would be listed on the invoices prepared by the exporter. Thus the exporter must prepare and have certified before the foreign consul or representative a document containing all essential details of the sale. After certification the document is forwarded to the buyer for presentation to customs with the customs declaration, ostensibly for use in determining the amount of tariff to be levied.
In recent years, a number of countries including the United States and the Philippines, have eliminated the requirement for the consular invoice. But where they are still required, they must be provided.
D
The packing list is sometimes displayed on the commercial invoice, or it may be a separate document, depending on the number of packages and the complexity of the list. It should contain, item by item, the contents of cases or containers in a shipment. The items should be listed separately with their weight and description set forth so as to make a complete check of the contents of each package possible upon arrival at the port of destination or the customs office. This information is also useful for the consignee. Any variation in description from the commercial invoice or consular invoice usually subjects the consignee to large fines, which are then passed on to the exporter.
E
These contain a wide variety of special inspection certificates issued by various authorities and may be required by the importer to meet his or her own or government requirements. These documents certify as to purity and absence of disease, and are issued to cover food products, plants, seeds, and live animals. Frequently, they must be legalized by the consular representative of the importing country. Food products are those for which sanitary certificates are most often required.
Special certificates are also issued for certain types of merchandise, to certify a required composition or the existence of specific ingredients. Some types of steel, for example, are sold on analysis. Certain chemical mixtures must be analyzed and certified with respect to the presence of desired constituents
Any variation in description from the commercial invoice or consular invoice usually subjects the consignee to large fines, which are then passed on to the exporter.

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答案D

解析 本题意为;当实物与发货清单所列不同时,收货人常常会面临高额罚款,并且这会由出口方承担。本句在D文的最后一句出现,故答案为D。
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