【正文】
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。 A. general rates B. preferential rates C. ad valorem duty rates D. special duty rates goods which pass through the territory by land is defined as 。 報(bào)關(guān)員資格考試實(shí)用報(bào)關(guān)英語試題及答案 Gustoms may“withhold”the goods connected with the smuggling word“withhold”has the similar meaning of the following words except_____ . A. keep back to give Customs will not______the restricted goods unless an import or export license is obtained A. clear B. release C. sell D. buy operation of the storage,processing and assembling of the bonded goods and consignment sales should be approved by and registered_______the Customs. A. For B. by C. from D. With goods which are carried into and out of the territory by the same vessel or aircraft