1.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
2.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
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 the 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 as_____.
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
Customscontrol requirements.
A. with
B. from
C. by
D for
参考答案:1. C 2.D 3.A 4.B 5.C 6.D 7.D 8.A 9.D 10.B
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