报关水平测试

单项选择题

1.The form of the receipt for any Customs duties collected for 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

2.Customs duties shall not be reduced or exempted on goods imported or exported out of _____

A. Special economic zones

B.Coastal cities

C.Chinese-foreign joint ventures

D.Foreign wholly-owned enterprises

3.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 _____days of the issuance of the duty memo， apply to the Customs in writing for a reconsideration of case

A.10 days

B.20 days

C.30 days

D.50 days

4.Under what circumstances shall the Customs lift the seal affixed to the account books， documents and relevant data without delay?

A. Falsifying relevant account books documents where any possibility is detected of transferring

B.Upon clearance of a case

C.Upon completion of collecting necessary evidence

D.Both B and C

5.One of the very important documents in the foreign trade business is B/L， B/L is the abbreviation for _____

A. Bill of Lading

B.Commercial Invoice

C.Buying Contract

D.Letter of Credit

6.The goods which do not pass through the territory by land but call for a change of the means of transport at a place with a Customs establishment is defined _____

A. Transit goods

B.Transshipment goods

C.Through goods

D.Import and export goods

7.When the consignee fails to declare the import goods within the time limit， a fee _____ delayed declaration shall be imposed by the Customs

A. To

B.From

C.For

D.With

8.Amsterdam is one of the port cities of _____

A. Germany

B.England

C.France

D.Dutch

9.China Customs attaches great importance _____ the development of information technology

A. In

B.For

C.With

D.To

10.The transport of the import or export goods should comply _____the Customs control requirements

A.With

B.From

C.By

D.For

答案：

1.A;2、B;3、C;4、D;5、A;6、B;7、C;8、D;9、A;10、A

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