2016年報關水平測試報關英語基礎鞏固題

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2016年報關水平測試報關英語基礎鞏固題

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

oms 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

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

r 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

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

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

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

erdam is one of the port cities of______.

A. Germany

B. England

C. France

D. Dutch

a Customs. attaches great importance _______the development of information. technology.

A. in

B. for

D. to

transport of the import or export goods should comply the Customscontrol requirements.

A. with

B. from

C. by

D for

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

二、 單項選擇題,在括號內填寫選定答案代碼。

1. The name of the currencies of U.S.A. Singapore , Germany and Japan are called ( )respectively

A, U.S. Dollar ,Japanese Yen , Singapore Yen and Deutsche Mark

B, U.S. Dollar ,Singapore Dollar ,Deutsche Mark and Japanese Yen

C, U.S. Dollar Japanese Yen ,Deutsche and Singapore Dollar

D, U.S. dollar ,Japanese Dollar ,Singapore Dollar and Deutsche Mark

2. When the import declaration is conducted , the person in charge of the matter should submit , together with Import Declaration Form ,the following commercial and shipping documents ,they are( )

A. invoice and BL only

B. invoice , BL packing list only

C. invoice ,BL ,Packing list ,the duty exempting certificate Issued by customs

D. none of the above

3. Country of origin means ( )

A. the country that buys the goods

B. the country that sells the goods

C. the country where the goods are produced

D. the country where the goods are shopped

aration documents ,import and export documents ,contracts and Other data directly related to import and export shall be retained for ( ) effective form the date of release of import and export goods.

A. customs office

B. harbor officer

C. the consignee of the Import goods and the consignor of the export goods

D. the owner or the ship

5. transactions shall be retained for ( ) shall be present be present and responsible for moving the goods , opening and restoring the packing

A. customs officer

B. harbor officer

C. the consignee of the Import goods and the consignor of the export goods

D. the owner or the ship

6. The legal basis according to which customs duties are duly collected are the customs law, regulation of customs duties On ( ) and Import and Export Tariff Schedule of the peoples Republic of China

A. imports and export B. business turnovers

C. foreign exchange remittance

D. technology

三、填空題,請根據下面短文中空格處已有字母的提示以及文意,在空格處填上其他字母並構成一個英語單詞

The Customs of the Peoples Republic of China is a state organ responsible (1) f the Supervision and control over all arrivals in and departures form the Customs territory. It shall ,in accordance with this law and other regulated laws and regulations ,exercise control (2)o___ the Means of transport ,goods ,luggage ,postal items and other articles entering or leaning territory ,collect customs duties And other taxes and fees ,prevent and counter smuggling ,customs statistics and deal with other customs affairs.

The State Council sets up the Customs General Administration , which is charged (3)w____ duty of carrying out unified administration of the Customs establishments (4) t____ the country.

The State Council sets up Customs establishments at ports opening to foreign countries and places which call (5) f___ concentrated customs operations The subordinate relations of custom establishments may not be subject dividing principles of administration.

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