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2009200920092009 年导游资格考试导游政策法规模拟试题年导游资格考试导游政策法规模拟试题年导游资格考试导游政策法规模拟试题年导游资格考试导游政策法规模拟试题 1 The Gustoms 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 2 The Customs will not the restricted goods unless an import or export license is obtained A clear B release C sell D buy 3 The operation of the storage processing and assembling of the bonded goodsandconsignmentsalesshouldbeapprovedbyand registered the Customs A For B by C from D With 4 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 5 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 6 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 7 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 8 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 9 Colombo is one of the port cities of A Sri LankaB IndiaC MalaysiaD Iran 10 The seller should guarantee that the commodities comply the quality specification and performance as stipulated in the contract A forB inC toD With 11 In the foreign trade business the payment is always made by L C In this sentence L C is the abbreviation for A Bill of Lading B Commercial Invoice C Buying Contract D Letter of Credit 12 The main purpose of the Customs supervision and control is to China seconomic trade scientific technologicalandcultural exchanges with other countries A superviseB controlC promoteD limit 13 We are sorry to inform you that the shipment is not the standard stipulated in the contract A intoB up toC according toD instead of 14 We usually accept payment by irrevocable L C payable shipping documents A amongB betweenC againstD about 15 According to the Customs Law the duty paying value of an import item should be its normal price which should be approved by the Customs A FOBB CIFC CFRD FCA 16 We our price according to the international market A adjustB readjustC acceptD admit 17 The Customs shall reply in writing within from the date of receipt of the application for the refund of the duty paid and notify the applicant of its decision A one months B two months C three month D six months 18 The accurate declaration for the import goods is made by the A consigneeB consignorC CustomsD any person 19 The loading unloading transshipment and transit of inward and outward mail bags are subject to Customs control and a way bill should be submitted to the Customs by the enterprise providing providing postal service A coverB coveringC coveredD having covered 20 The description of currency of the Germany is A Danish Krone B Deutsche Mark C Cuban Peso D Dutch Florin Guider 21 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 22 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 23 when the dispute over duty payment arises between the duty payer and theCustoms thedutypayershouldfirstpaythedutyand then within days of the issuance of the duty memo apply to the Customs in writing for a reconsideration of the case A 10 daysB 20 daysC 30 daysD 50 days 24 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 25 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 26 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 27 When the consignee fails to declare the import goods within the time limit a fee delayed declaration shall be imposed by the Customs A toB fromC forD with 28 Amsterdam is one of the port cities of A GermanyB EnglandC FranceD Dutch 29 China Customs attaches GREat importance the development of information technology A in B for C with D to 30 Tply the Customscontrol requirements A with B from C by D for 31 The Customs surveillance zone include following places except A Any seaport railway and high way station airport border pass or internationalpostalmatterexchangewherethereisaCustoms 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 32 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 33 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 34 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 35 The Customs has the right to withhold the goods and articles connected the smuggling cases A forB fromC withD within 36 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 yearB 2 yearsC 3 yearsD 4 years 37 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 38 If t

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