《涉外税务》编辑部：我公司是生产出口密胺餐具的合资企业。2001年5月份出口一批密胺餐具到加拿大。由于产品外箱尺寸做大了，原定出口总额为18032.88美元的餐具，集装箱装不下，发货时只装了14441.28美元的货物。由于我公司当时是第一次办理产品出口业务，有关业务人员在填写 Foreign Taxation Editorial Department: Our company is a joint venture that produces and exports melamine tableware. May 2001 export a number of melamine tableware to Canada. As the size of the product box bigger, the original total export of $ 18032.88 tableware, containers packed, shipped only loaded 14441.28 US dollars of goods. As my company was the first time for export business products, the business staff to fill in