【正文】
falling into the category of ________. ? A. general rates B. preferential rates C. ad valorem duty rates D. special duty rates ? Key: D ? 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 ? Key: A ? The Customs has the right to withhold the goods and articles connected __________the smuggling cases. A. for ? B. from ? C. with ? D. within ? Key: C ? If the Customs duties are shortlevied 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 year B. 2 years ? C. 3 years D. 4 years ? Key: A ? The duty—paied 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 amp。 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 ? Key: B ? If the decision by the Customs on the dispute over duty payment is not acceptable to the duty payer, the duty payer has the right to sue ____ the People’s Court within 15 days of receipt of the decision. A. in ? B. to ? C. on ? D. at ? Key: B ? The external auditing shall be conducted by the Customs over the following enterprises and other anizations. A. Enterprises and other anizations engaged in foreign trade only B. Enterprises and other anizations engaged in domestic trade only C. Enterprises engaged in the business of inward process only D. Both A and C ? Key: D ? Which of the following is not one of the responsibilities of the Tariff Commission? A. To formulate the guideline for drawing up the regulations B. To set temporary tariff rates C. To levy Customs tariffs on imports amp。 exports D. To examine the draft of the amendment to tariff ? Key: C ? 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 ? Key: C ? The port of Buenos Aires is in ____. ? A. Brunei ? B. Brazil ? C. Argentina ? D. Angola ? Key: C ? Declaration documents, import and export documents, contracts and other data directly related to important export transactions shall be retained for ___ effective, from the date release of the imports and exports. ? A. 1 year ? B. 2 years ? C. 3 years ? D. 4 years ? Key: C ? Please receive on board undermentioned cargo and sign attached Mate’s Receipt ___ pletion of loading. ? A. upon ? B. at ? C. for ? D. in ? Key: A ? Vessel or Agents ___ no responsibility for security, delivery or damage to cargo after delivery to receiving agency. ? A. assure ? B. agree ? C. accept ? D. assume ? Key: D ? The goods shall be carried by the usual route or routes in an oceangoing vessel __. ? A. better equipped in high power ? B. well equipped and high powered ? C. good equipment of high power ? D. well equipment highly powerful ? Key: B ? The seller shall not be responsible for nondelivery or late shipment of the contracted goods or any part thereof ___ Force Majeure or any other courses beyond the seller’s control. ? A. thanks to ? B. owing to ? C. indebted to ? D. due to ? Key: D (thereof= of the contracted goods) ? All disputes ___ or in the execution of this contract shall be amicably settled through negotiations. ? A. with connection to ? B. in connection with ? C. by connection of ? D. of connection for ? Key: B ? ___ the sellers fail to ___ delivery ten weeks after the time of shipment stipulated in the contract, the buyers shall have the right to cancel the contract. ?A. In the case that …obtain ?B. In the case of … obtain ?C. In case of … make ?D. In case … make ? Key: D ? The buyer agrees to buy and seller agree to sell the modity ____. ? A. below ? B. under ? C. undermentioned ? D. underneath ? Key: C ? In any case, claims ___ Survey Report issued by the recognized public surveyors. ? A. shall be acpanied with ? B. Shall be acpanied ? C. should acpany ? D. should acpany to ? Key: A ? Which of the following is not one of the responsibilities of the Tariff Commission? ? A. To examine the draft of the amendment to tariff ? B. To levy customs tariff on imports and exports ? C. To set temporary tariff rates ? D. To formulate the guideline for drawing up the regulations ? Key: B ? Taking into consideration our longstanding business relations with you, we accept___ by D/P. ? A. inquiries ? B. invitations ? C. installments ? D. payment ? Key: D ? In order to avoid subsequent amendments, please see to ___ that the L/C stipulations are in exact accordance with the terms of the contract. ? A. it ? B. them ? C. let ? D. make ? Key: A ? Ad valurem duties are levied ___ the product’s value. ? A. on the basis of ? B. with the basis of ? C. on the base of ? D. with the base of ? Key: A ? The terms FOB should be followed by ___. ? A. port of destination ? B. port of loading ? C. port of determination ? D. port of origin ? Key: B ? The terms CIF/ CFR should be followed by port of destination. ? As we have to go ___ the necessary formalities of applying for the relevant import license, we cannot open the L/C earlier. ? A. through ? B. with ? C. to ? D. along ? Key: A ? A. ? B. ? C. ? D. ? Key: C