20xx年報關(guān)員考試試題及答案解析(完整權(quán)威版)-資料下載頁
2025-02-01 22:49本頁面
【導(dǎo)讀】 解釋：這個考點(diǎn)在09年考題中考的是多選題，A.未按時辦理報關(guān)員注冊延續(xù)手續(xù)的，逾期提出延續(xù)申請的，海關(guān)不予受理，不受理其延續(xù)申請?！ ?，被海關(guān)暫停執(zhí)業(yè)期間注冊有效期屆滿的，海關(guān)暫緩報關(guān)員注冊?！ 選項(xiàng).報關(guān)員注冊有效期屆滿后連續(xù)2年未注冊的，應(yīng)經(jīng)過崗位考核合格后，重新申請注冊?！ 。鶕?jù)報關(guān)員記分考核管理規(guī)定標(biāo)準(zhǔn)，其計分周期為11月30日至()為一個記分周期?！ 。矨A類報關(guān)企業(yè)所屬1名報關(guān)員因工作中未對委托人所提供情況的真實(shí)性進(jìn)行審查，致使貨物數(shù)量申報不實(shí)，被海關(guān)暫停3個月報關(guān)執(zhí)業(yè)，按照對報關(guān)單位分類管理規(guī)定，該企業(yè)的管理類別?！ ?，改正截止有效?！ ?nèi)，進(jìn)口貨物裝載貨物的運(yùn)輸工具申報進(jìn)境之日起超過仍未向海關(guān)申報的，貨物由海關(guān)提取并依法變賣?！ ?、消費(fèi)稅的納稅義務(wù)人，應(yīng)當(dāng)自海關(guān)填發(fā)稅款繳款書之日起內(nèi)繳納稅款，逾期繳納的，海關(guān)依法按日加收滯納稅款的滯納金。
【正文】 KLN,HONGKONG ERL ； 8522384xxxxAlso Notify PartyRoutingamp。InstrucionsPrecarriage ByPlace of ReceiptHO CHI MINHVessel/ Voyage/flagKUO TAI Port of lading Ho CHI MINH (CAT LAI)LoadingPier/Terminal Originals to be released at HO CHI MINH CITYPort of dischargeHONGKONGPlace of deliveryYANTIANType of Movement FCL/FCL CY/CY PARTICULARS DECLARED BY SHIPPER BUT NOT ACKNOWLEGED BY THE CARRIERCNTER amp。 Nos. Numbers amp。kind of packagesDescription of GoodsGross Weight (Kgs)Measurement(CBM)N/M39 PALLETSPROCESSED RUBBER WOOD 7405400CBM CONTAINER NO. 5EAL NO. SIZE MOVEMENT PKG OOLU8087642 /AUS0636 /40HQ/FCL/FCL 20 PALLETS OOLU8732134 /AUP9230 /40HQ/FCL/FCL 19 PALLETS TOTAL NO. OF CONTAINERS/PACKAGES RECEIVED amp。 ACKNOWLEDGED BY CARRIER FOR THE PURPOSE OF CALCULATION OF PACKAGE LIMITATION( IF APPLICABLE):2 CONTAINERS/PACKAGES(S) DESITINATION CHARGES COLLECT PER LINE TARIFF. AND TO BE COLLECTED FROM THE PARTY WHO LAWFULLY DEMANDS DELIVERY OF THE CARGO. SHIPPER LOAD AND COUNT,CONTAINER(S) SEALED BY SHIPPER TOTAL CONTAINERS OR PACKAGES (IN WORDS):Freight amp。 Charges payable at/byFREIGHT PREPAID ASServiceContract NO.Doc Form No.CommodityCodeARRANGEDCode tariff itemFreighted asRatePrepaidCollectDate Cargo received 03 MAR 2010Date laden on board05 MAR 2010Place and date of B(S)/L issue05 MAR 2010Signed by: OOCL (VIETNAM CO.,LTD)As agent for ORIENT OVERSEAS CONTAINER LINE LIMITED AS CARRIER 請根據(jù)以上資料，找出本報關(guān)單欄目中的5項(xiàng)錯誤。中華人民共和國海關(guān)進(jìn)口貨物報關(guān)單 答案：11118 起運(yùn)國地區(qū)：從開具發(fā)票的公司地址可判斷本欄目填報錯誤?！ ?包裝種類：以提單所列包裝為準(zhǔn)。 1隨附單據(jù)：從資料1的監(jiān)管條件得知必須要有隨附單據(jù)，要提交原產(chǎn)地證，要交貨物通關(guān)單，因此本欄空著是錯的?！ ?商品名稱、規(guī)格型號：已備案的加工貿(mào)易貨物，本欄目填報內(nèi)容必須與備案登記中的名稱與規(guī)格型號一致?！ ?數(shù)量及單位：在資料1中的“計量單位”為立方米/千克，可判斷本欄目要不能只填一行。 報關(guān)單查錯題2 2010年1月，某公司申報出口自制鐵柵欄(法定計量單位：千克)一批，作為該公司同批出口汽車零件的包裝物，同年5月，該批鐵柵欄使用完畢退回，運(yùn)輸工具與5月17日申報入境，運(yùn)保費(fèi)供給人民幣29100元 貨物暫時進(jìn)/出境申請批準(zhǔn)決定編號為31012010028ISSUER:SIMUCOM INTERNATIONAL INC.XXXX TOWN CERNTER. SUITE XXX, SOUTHFIELD,MI 48 XXXINVOICE amp。 PACKING LISTTO:SIMUCON NVH TECHNOLOGIES CO.,LTDZHOUXI TOWN, NINGGUO, ANHUI,CHINANO. 08AAP032DATE:20MAY2010THANSPORT DETAILS:FROM CANADA TO NINGBO,CHINABY SEAS/C NO.L/C NO.TERMS OF PAYMENT MARK amp。 NO.DESCRIPTION amp。PECIFICATION QUANTITYPCSUNIT PRICE USDAMOUNTUSD.KGS.KGSFCA TORONTOMetal Cages 413 6,195,00 16,298,00 16,298,00NO COMMERCIAL VALUETHIS SHIPMENT IS NOT IN WOODEN PACKAGESIMUCOM INTERNATIONAL INC.…………………………………. PORT TO PORT OR COMBINED TRANSPORT BILL OF LADING1. Shipper BEACON INTERNATIONAL DESPATCH LTD.XXXX VIPOND DRIVERMISSISSAUGA ONIARIO, CANADAL5T 1J9Booking No800454230Billl of lading No.COSU800454230Export ReferenceBT WE0058572. ConsigneeMAINFREIGHT INTERNATIONAL LOGISTICS(SHANGHAI) CO., LTDNINGBO BRANCHROOM XXX,XXX BUILDING DALAISTREET,NINGBO,CHINAForwarding Agent and references Point and Country of Origin3. Notify Party SAME AS CONSIGNEEAlso notify partyrouting amp。 instructions MAINFREIGHT INTERNATIONALPTY LTDROOM XXX,XXX BUILING DALAI STREET,NINGBO,CHINA TXR4. PreCarriage by5. Place of ReceiptTORONTO Vessel .COSCO YOKOHAMA 055W of loading PRINCE RUPERT .Service Contract No.Commodity Code of dischargeNINGBO of delivery NINGBO,CHINAType of Movement FCL/FCL CYCYMarks amp。 Nos. Container/Seal NO.No. of Container or packagesDescription of GoodsGross WeightMeasurement N/M413BINS140’S HIGH CUBE CONTAINER .413METAL BINS/CAGES OCEAN FREIGHT PREPAID SHIPPERS WEIGHT LOAD AND COUNT POR:: CAED 01H613 KC9692 20100400619 CBHU9390526/004809/413 BINS /FCL/FCL /40HQ Declared Cargo Value US$10. TOTAL NUMBER OF CONTAINER AND/OR PACKAGES (in words) SAY ONE CONTAINER TOTAL amp。 chargesRevenue tonsRate Per Amount Prepaid Collect Freight amp。 charges payble at/byDate Laden bcard:28 APR 2010COSCO CONTAINER LINES AMERICA,INC 9805 date of issue 28 APR 2010 Place of issue TORONTO 答案：23340 2裝貨港：為魯撥，溫哥華，不是多倫多?！ “b種類：本題有包裝，不是裸裝?！ ?數(shù)量及單位欄：法定計量單位為千克，應(yīng)填報在第一行?！ ?幣制：填名稱或代碼，不能填符號?！ ≌髅猓嘿Y料中沒有表明采用保證金方式
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