【正文】
blishment B. any place where Customs control is conducted C. any place without a Customs establishment but which has been approved by the state council as a point of entry and exit D. any place along the border of the country on the levy of import duties on ining passenger,s luggage and articles shall be formulated by 。 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 。 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。 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 a