2017報關水平測試報關英語習題練習
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習題練習一：
1.The Customs surveillance zone include following places except 。
A. Any seaport，railway and high way station，airport，border pass or international postal matter exchange where there is a Customs establishment 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
2.Regulations on the levy of import duties on incoming passenger，s luggage and articles shall be formulated by 。
A. the Customs General Administration
B. the Tariff Commission
C. the State Council
D. the Economic Planning Commission
3.Impostion of a discriminating duty belongs to the tariff rates falling into the category of 。
A. general rates
B. preferential rates 北京報關員考試
C. ad valorem duty rates
D. special duty rates
4.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
5.The Customs has the right to withhold the goods and articles connected the smuggling cases 。
A. for
B. from
C. with
D. within
6.If the Customs duties are short-levied 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
7. 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 & 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
8. 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
9. 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
10. 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 & exports
D. To examine the draft of the amendment to tariff
參考答案： 1.D 2 A 3.D 4.A 5.C 6.A 7.B 8.D 9.D 10.C
習題練習二：
1.In the foreign trade business， the payment is always made by L/C. In this sentence， L/C is the abbreviation for_________.
A. Bill of Lading
B. Commercial Invoice
C. Buying Contract
D. Letter of Credit
2.The main purpose of the Customs supervision and control is to _______China’s economic， trade， scientific， technological and cultural exchanges with other countries.
A. supervise
B. control
C. promote
D. limit
3.We are sorry to inform you that the shipment is not _______the standard stipulated in the contract.
A. into
B. up to
C. according to
D. instead of
4.We usually accept payment by irrevocable L/C payable ______shipping documents.
A. among
B. between
C. against
D. about
5.According to the Customs Law， the duty—paying value of an import item should be its normal _______price which should be approved by the Customs.
A. FOB
B. CIF
C. CFR
D. FCA
6.We______our price according to the international market.
A. adjust
B. readjust
C. accept
D. admit
7.The Customs shall reply in writing within ______from the date of receipt of the application for the refund of the duty paid and notify the applicant of its decision.
A. one months
B. two months
C. three month
D. six months
8.The accurate declaration for the import goods is made by the______.
A. consignee
B. consignor
C. Customs
D. any person
9.The loading， unloading， transshipment and transit of inward and outward mail bags are subject to Customs control and a ______way bill should be submitted to the Customs by the enterprise providing postal service.
A. cover
B. covering
C. covered
D. having covered
10.The deion of currency of the Germany is________.
A. Danish Krone
B. Deutsche Mark
C. Cuban Peso
D. Dutch Florin Guider
參考答案：
1.D 2. C 3. B 4. C 5. B 6. B 7. A 8. A 9. B 10. B
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