21.The form of the receipt for any Customs duties collected for the delayed payment shall be prescribed by_________.

　　A. The Customs General Administration

　　B. The Customs Houses themselves

　　C. The Tariff Commission

　　D. The Ministry of Finance

　　22.Customs duties shall not be reduced or exempted on goods imported from or exported out of_______.

　　A. Special economic zones

　　B. Coastal cities

　　C. Chinese—foreign joint ventures

　　D. Foreign wholly—owned enterprises

　　23.when the dispute over duty payment arises between the duty payer and the Customs, the duty payer should first pay the duty and then, within ______days of the issuance of the duty memo, apply to the Customs in writing for a reconsideration of the case.

　　A. 10 days

　　B. 20 days

　　C. 30 days

　　D. 50 days

　　24.Under what circumstances shall the Customs lift the seal affixed to the account books, documents and relevant data without delay?

　　A. Falsifying relevant account books, documents where any possibility is detected of transferring

　　B. Upon clearance of a case

　　C. Upon completion of collecting necessary evidence

　　D. Both B and C

　　25.One of the very important documents in the foreign trade business is B/L.B/L is the abbreviation for_______.

　　A. Bill of Lading

　　B. Commercial Invoice

　　C. Buying Contract

　　D. Letter of Credit

　　26.The goods which do not pass through the territory by land but call for a change of the means of transport at a place with a Customs establishment is defined as_____.

　　A. Transit goods

　　B. Transshipment goods

　　C. Through goods

　　D. Import and export goods

　　27.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

　　28.Amsterdam is one of the port cities of______.

　　A. Germany

　　B. England

　　C. France

　　D. Dutch

　　29.China Customs. attaches great importance _______the development of information. technology.

　　A. in

　　B. for

　　C.with

　　D. to

　　30.The transport of the import or export goods should comply the Customscontrol requirements.

　　A. with

　　B. from

　　C. by

　　D for

31.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

　　32.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

　　33.Impostion of a discriminating duty belongs to the tariff rates falling into the category of 。

　　A. general rates

　　B. preferential rates

　　C. ad valorem duty rates

　　D. special duty rates

　　34.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

　　35.The Customs has the right to withhold the goods and articles connected the smuggling cases 。

　　A. for

　　B. from

　　C. with

　　D. within

　　36.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

　　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 & 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 & exports

　　D. To examine the draft of the amendment to tariff

參考答案：

21. C 22.D 23.A 24.B 25.C

　　26.D 27.D 28.A 29.D 30.B 31.D 32 A 33.D 34.A

　　35.C 36.A 37.B 38.D 39.D 40.C