报关员资格考试实用报关英语试题及答案

• 报关员资格考试实用报关英语试题及答案•1.TheGustomsmay“withhold”thegoodsconnectedwiththesmugglingcases.Theword“withhold”hasthesimilarmeaningofthefollowingwordsexcept .A.keepbackB.detainC.refusetogiveD.refund.TheCustomswillnot therestrictedgoodsunlessanimportorexportlicenseisobtainedA.clearB.releaseC.sellD.buy.Theoperationofthestorage,processingandassemblingofthebondedgoodsandconsignmentsalesshouldbeapprovedbyandregistered theCustoms.A.ForB.byC.fromD.With.Thegoodswhicharecarriedintoandoutoftheterritorybythesamevesseloraircraftaredefinedas .transitgoodstransshipmentgoodsthroughgoodsimportandexportgoods.thegoodswhichhaveenteredtheterritory,approvedbytheCustomsasitemsforwhichnoformalitiesareperformedinthewayofdutypayment,andwillbereshippedoutoftheterritoryafterbeingstored,processedorassembledintheterritoryaredefinedas .bondedgoodsThroughgoodsTransshipmentgoodsTransitgoods6.Indutycalculation,incasetheCIFpriceofimportsisintermsofforeigncurrency,itshallbeconvertedinto .anotherforeigncurrencyquotedRMBatbuyingpricequotedRMBatsellingpricequotedRMBatthemiddlepricebetweenthebuyingandsellingpricesquoted7.IncaseCustomsdutiesareshort—leviedornotleviedonimportorexport,theCustomsmay,within afterthedateofpaymentofCustomsdutiesorthedateofreleaseofthegoods,recovertheamountofCustomsdutiesshort—leviedornotlevied.SixmonthsOneyeartwoyearsfouryears.AnydisputearisingfromdutypaymentbetweentheauditeeandtheCustomsshouldbedealtwithinaccordancewiththeprovisionlaiddowninthe .RegulationsonCustomsExternalAuditingofthepeople,sRepublicofChinaCustomslawofthePeople,sRepublicofChinaRegulationsonImportandExportTariffofthePeople,sRepublicofChinaBothBandC.Colomboisoneoftheportcitiesof .A.SriLankaB.IndiaC.MalaysiaD.Iran.Thesellershouldguaranteethatthecommoditiescomply thequality,specificationandperformanceasstipulatedinthecontract.A.forB.inC.toD.Withntheforeigntradebusiness,thepaymentisalwaysmadebyL/C.Inthissentence,L/Cistheabbreviationfor .BillofLadingCommercialInvoiceBuyingContractLetterofCredit.ThemainpurposeoftheCustomssupervisionandcontrolisto China,seconomic,trade,scientific,technologicalandculturalexchangeswithothercountries.A.superviseB.controlC.promoteD.limit.Wearesorrytoinformyouthattheshipmentisnot thestandardstipulatedinthecontract.A.intoB.uptoC.accordingtoD.insteadof.WeusuallyacceptpaymentbyirrevocableL/Cpayable shippingdocuments.A.amongB.betweenC.againstD.about.AccordingtotheCustomsLaw,theduty—payingvalueofanimportitemshouldbeitsnormal pricewhichshouldbeapprovedbytheCustoms.A.FOBB.CIFC.CFRD.FCA.We ourpriceaccordingtotheinternationalmarket.A.adjustB.readjustC.acceptD.admit.TheCustomsshallreplyinwritingwithin fromthedateofreceiptoftheapplicationfortherefundofthedutypaidandnotifytheapplicantofitsdecision.onemonthstwomonthsthreemonthsixmonths.Theaccuratedeclarationfortheimportgoodsismadebythe .A.consigneeB.consignorC.CustomsD.anyperson.Theloading,unloading,transshipmentandtransitofinwardandoutwardmailbagsaresubjecttoCustomscontrolanda waybillshouldbesubmittedtotheCustomsbytheenterpriseprovidingprovidingpostalservice.A.coverB..coveringC.coveredD.havingcovered.ThedescriptionofcurrencyoftheGermanyis .DanishKroneDeutscheMarkCubanPesoDutchFlorinGuider.TheformofthereceiptforanyCustomsdutiescollectedforthedelayedpaymentshallbeprescribedby .TheCustomsGeneralAdministrationTheCustomsHousesthemselvesTheTariffCommissionTheMinistryofFinance.Customsdutiesshallnotbereducedorexemptedongoodsimportedfromorexportedoutof .SpecialeconomiczonesCoastalcitiesChinese—foreignjointventuresForeignwholly—ownedenterprises.whenthedisputeoverdutypaymentarisesbetweenthedutypayerandtheCustoms,thedutypayershouldfirstpaythedutyandthen,within daysoftheissuanceofthedutymemo,applytotheCustomsinwritingforareconsiderationofthecase.A.10daysB.20daysC.30daysD.50days.UnderwhatcircumstancesshalltheCustomsliftthesealaffixedtotheaccountbooks,documentsandrelevantdatawithoutdelay?Falsifyingrelevantaccountbooks,documentswhereanypossibilityisdetectedoftransferringUponclearanceofacaseUponcompletionofcollectingnecessaryevidenceBothBandC25.OneoftheveryimportantdocumentsintheforeigntradebusinessisB/L.B/Listheabbreviationfor .BillofLadingCommercialInvoiceBuyingContractLetterofCredit.ThegoodswhichdonotpassthroughtheterritorybylandbutcallforachangeofthemeansoftransportataplacewithaCustomsestablishmentisdefinedas .TransitgoodsTransshipmentgoodsThroughgoodsImportandexportgoods.Whentheconsigneefailstodeclaretheimportgoodswithinthetimelimit,afee delayeddeclarationshallbeimposedbytheCustoms.A.toB.fromC.forD.with.Amsterdamisoneoftheportcitiesof .A.GermanyB.EnglandC.FranceD.Dutch.ChinaCustoms.attaches.greatimportance thedevelopmentofinformation.technology.A.inB.forC.withD.to.The.transport.of.the.import.or.export.goods.shouldplythe.Customscontrol.requirements.A.withB.fromC.byDfor.TheCustomssurveillancezoneincludefollowingplacesexcept。Anyseaport，railwayandhighwaystation，airport，borderpassorinternationalpostalmatterexchangewherethereisaCustomsestablishmentanyplacewhereCustomscontrolisconductedanyplacewithoutaCustomsestablishmentbutwhichhasbeenapprovedbythestatecouncilasapointofentryandexitanyplacealongtheborderofthecountry.Regulationsonthelevyofimportdutiesonincomingpassenger，sluggageandarticlesshallbeformulatedby。theCustomsGeneralAdministrationtheTariffCommissiontheStateCounciltheEconomicPlanningCommissionImpostionofadiscriminatingdutybelongstothetariffratesfallingintothecategoryof。generalratespreferentialratesadvaloremdutyratesspecialdutyrates.Thegoodswhichpassthroughtheterritorybylandisdefinedas。transitgoodstransshipmentgoodsthroughgoodsimportandexportgoods.TheCustomshastherighttowithholdthegoodsandarticlesconnectedthesmugglingcases。A.forB.fromC.withD.withinftheCustomsdutiesareshort-leviedonimportorexportgoods,theCustomsisentitledtocollectthemoneypayablefromthepersonobligatedtopaythedutywithinofthepreviousdutypaymentorthereleaseoftheitem。A.1yearB.2yearsC.3yearsD.4yearsTheduty—payingvalueshallbe .thevalueofimportsorexportsdeclaredbytheconsignorsorconsignorsorconsignees.thetruetransactionvalueofimports&exportsthevaluehigherthanthetransactionvalueofidenticalorsimilargoodsthevaluelowerthanthetransactionvalueofidenticalorsimilargoodsIfthedecisionbytheCustomsonthedisputeoverdutypaymentisnotacceptabletothedutypayer,thedutypayerhastherighttosue thePeoPle,