报关水平测试

1. The Customs will not _________ the restricted goods unless an import or export license is obtained.

A. clear

B. release

C. sell

D. buy

2. 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

D. with

3. 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

4. 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

5. Colombo is one of the port cities of ________

A. SriLanka

B. India

C. Malaysia

D. Iran

6. The seller should guarantee that the commodities complythe quality,specification and performance as stipulated in the contract.

A. for

B. in

C. to

D. with

7. Customs duties shall not be reduced or exempted on goods imported from or exported out of ________

A. special economic zones

B. coastal cities

C. Chinese foreign joint ventures

D. foreign wholly-owned enterprises

8. The form of the receipt for any Customs duties collected. for the delayed payment shall be prescribed by ________

A. The Customs General Administration

B. The Customs Houses themselves

C. The Tariff Commission

D. The Ministry of Finance

9. When the dispute over duty payment arises between the duty payer and the　Customs, the duty payer should first pay the duty and then, within ________ of the issuance of the duty memo, apply to the Customs in writing for a reconsideration of the case.

A. 10 days

B. 20 days

C...30 days

D. 50 days

10. When the consignee fails to declare the import goods within the time limit,a feedelayed declaration shall be imposed by the Customs.

A. to

B. from

C. for

D. with

参考答案：1. C 2.D 3.A 4.B 5.C 6.D 7.D 8.A 9.D 10.B

编辑推荐：

2015年报关水平测试常见问题解答汇总

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