【正文】
and articles connected the smuggling cases 。 A. for B. from C. with D. within 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 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 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 38. 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 39. The external auditing shall be conducted by the Customs over the following enterprises and other organizations. A. Enterprises and other organizations engaged in foreign trade only B. Enterprises and other organizations engaged in domestic trade only C. Enterprises engaged in the business of inward process only D. Both A and C 40. 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 參考答案: 1 .D 2 .B 3 .D 4. C 5. A 6. D 7. B 8. D 9 .A 10 .D 12. C 13. B 14. C 15. B 16. B 17. A 18. A 19. B 20. B 21. C 32 A