A. Any seaport，railway and high way station，airport，border pass or international postal matter exchange where there is a Customs establishment B. any place where Customs control is conducted
C. any place without a Customs establishment but which has been approved by the state council as a point of entry and exit
D. any place along the border of the country
2.Regulations on the levy of import duties on incoming passenger，s luggage and articles shall be formulated by 。
A. the Customs General Administration
B. the Tariff Commission
C. the State Council
D. the Economic Planning Commission
3.Impostion of a discriminating duty belongs to the tariff rates falling into the category of 。
A. general rates
B. preferential rates
C. ad valorem duty rates
D. special duty rates
4.The goods which pass through the territory by land is defined as 。
A. transit goods
B. transshipment goods
C. through goods
D. import and export goods
5.The Customs has the right to withhold the goods and articles connected the smuggling cases 。
A. for
B. from
C. with
D. within
6.If the Customs duties are short-levied on import or export goods, the Customs is entitled to collect the money payable from the person obligated to pay the duty within of the previous duty payment or the release of the item。
A. 1 year
B. 2 years
C. 3 years
D. 4 years
7. The duty—paying value shall be_______.
A. the value of imports or exports declared by the consignors or consignors or consignees.
B. the true transaction value of imports & exports
C. the value higher than the transaction value of identical or similar goods
D. the value lower than the transaction value of identical or similar goods
8. If the decision by the Customs on the dispute over duty payment is not acceptable to the duty payer, the duty payer has the right to sue _____the People’s Court within 15 days of receipt of the decision.
A. in
B. to
C. on
D. at
9. The external auditing shall be conducted by the Customs over the following enterprises and other organizations.
A. Enterprises and other organizations engaged in foreign trade only
B. Enterprises and other organizations engaged in domestic trade only
C. Enterprises engaged in the business of inward process only
D. Both A and C
10. Which of the following is not one of the responsibilities of the Tariff Commission?
A. To formulate the guideline for drawing up the regulations
B. To set temporary tariff rates
C. To levy Customs tariffs on imports & exports
D. To examine the draft of the amendment to tariff 11. The customs may "withhold" the goods connected with the smuggling cases. The word "withhold" has the similar meaning of the following words except_____ .
A. keep back
B. detain
C. refuse to give
D. refund
12.The Customs will not ______the restricted goods unless an import or export license is obtained
A. clear
B. release
C. sell
D. buy
13.The operation of the storage, processing and assembling of the bonded goods and consignment sales should be approved by and registered _______the Customs.
A. For
B. by
C. from报关员培训
D. With
14.The goods which are carried into and out of the territory by the same vessel or aircraft are defined as_______.
A. transit goods
B. transshipment goods
C. through goods
D. import and export goods
15.the goods which have entered the territory, approved by the Customs as items for which no formalities are performed in the way of duty payment, and will be reshipped out of the territory after being stored, processed or assembled in the territory are defined as _______.
A. bonded goods
B. Through goods
C. Transshipment goods
D. Transit goods
16.In duty calculation, in case the CIF price of imports is in terms of foreign currency, it shall be converted into_______.
A. another foreign currency quoted
B. RMB at buying price quoted
C. RMB at selling price quoted
D. RMB at the middle price between the buying and selling prices quoted
17.In case Customs duties are short—levied or not levied on import or export, the Customs may, within _____after the date of payment of Customs duties or the date of release of the goods, recover the amount of Customs duties short—levied or not levied.
A. Six months
B. One year
C. two years
D. four years
18.Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the provision laid down in the______.
A. Regulations on Customs External Auditing of the People’s Republic of China
B. Customs law of the People’s Republic of China
C. Regulations on Import and Export Tariff of the People’s Republic of China
D. Both B and C
19.Colombo is one of the port cities of______.
A. Sri Lanka
B. India
C. Malaysia
D. Iran
20.The seller should guarantee that the commodities comply _____the quality, specification and performance as stipulated in the contract.
A. for
B. in
C. to
D. With
参考答案：
1.D 2 A 3.D 4.A 5.C 6.A 7.B 8.D 9.D 10.C
11 .D 12 .B 13 .D 14. C 15. A 16. D 17. B 18. D 19 .A 20 .D
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