从本期开始，本刊特开辟针对广大报关员读者的《海关实务系列习題及讲解》栏目。 本栏目采取精选习题练习加解答的连载形式，对海关业务进行较为系统的辅导，藉此为准备参加报关员资格考试及从事报关实务工作的读者提供一个辅导和再学习的平台。 本栏目文章刊登之际，若遇相关进出口政策法规的调整，应以调整后的政策法规为准。 From the beginning of this issue, this issue has opened up a special section of the Customs Practice series of exercises and explanations for the readers of the general declaration. This column takes a series of selected practice exercises plus answers to conduct a more systematic counseling on customs operations, thus providing a platform for counseling and re-learning for those intending to take the qualification examination for customs declaration and engage in declaration practice. This column article at the occasion of publication, in case of relevant import and export policies and regulations of the adjustment should be based on the adjusted policies and regulations.