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报关员资格考试报关英语试题及答案二作者:华师科教报关员培训来源:本站原创文章点击数:564521.TheformofthereceiptforanyCustomsdutiescollectedforthedelayedpaymentshallbeprescribedby_________.ﻫA.TheCustomsGeneralAdministration

B.TheCustomsHousesthemselvesﻫC.TheTariffCommission

D.TheMinistryofFinance22.Customsdutiesshallnotbereducedorexemptedongoodsimportedfromorexportedoutof_______.ﻫA.Specialeconomiczones

B.CoastalcitiesﻫC.Chinese—foreignjointventuresﻫD.Foreignwholly—ownedenterprises23.whenthedisputeoverdutypaymentarisesbetweenthedutypayerandtheCustomsthedutypayershouldfirstpaythedutyandthenwithin______daysoftheissuanceofthedutymemoapplytotheCustomsinwritingforareconsiderationofthecase.ﻫA.10daysﻫB.20daysﻫC.30days

D.50days24.UnderwhatcircumstancesshalltheCustomsliftthesealaffixedtotheaccountbooksdocumentsandrelevantdatawithoutdelayﻫA.FalsifyingrelevantaccountbooksdocumentswhereanypossibilityisﻫdetectedoftransferringﻫB.UponclearanceofacaseﻫC.UppletionofcollectingnecessaryevidenceﻫD.BothBandC25.OneoftheveryimportantdocumentsintheforeigntradebusinessisB/L.B/Listheabbreviationfor_______.

A.BillofLading

B.CommercialInvoiceﻫC.BuyingContractﻫD.LetterofCredit26.ThegoodswhichdonotpassthroughtheterritorybylandbutcallforachangeofthemeansoftransportataplacewithaCustomsestablishmentisdefinedas_____.ﻫA.TransitgoodsﻫB.TransshipmentgoodsﻫC.ThroughgoodsﻫD.Importandexportgoods27.Whentheconsigneefailstotheimportgoodswithinthetimelimitafee_____delayeddeclarationshallbeimposedbytheCustoms.

A.toﻫB.from

C.forﻫD.with28.Amsterdamisoneoftheportcitiesof______.ﻫA.GermanyﻫB.England

C.France

D.Dutch29.ChinaCustoms.attaches.greatimportance_______thedevelopmentofﻫinformation.technology.ﻫA.inﻫB.for

C.withﻫD.to30.The.transport.of.the.import.or.export.goods.shoplythe.Customscontrol.requirements.ﻫA.withﻫB.fromﻫC.by

Dfor

31.TheCustomssurveillancezoneincludefollowingplacesexcept。ﻫA.Anyseaport,railwayandhighwaystation,airport,borderpassorinternationalpostalmatterexchangewherethereisaCustomsestablishmentﻫB.anyplacewhereCustomscontrolisconducted

C.anyplacewithoutaCustomsestablishmentbutwhichhasbeenapprovedbythestatecouncilasapointofentryandexit

D.anyplacealongtheborderofthecountry32.Regulationsonthelevyofimportdutiesonincomingpassenger,sluggageandarticlesshallbeformulatedby。ﻫA.theCustomsGeneralAdministrationﻫB.theTariffCommissionﻫC.theStateCouncilﻫD.theEconomicPlanningCommissionﻫ33.Impostionofadiscriminatingdutybelongstothetariffratesfallingintothecategoryof。ﻫA.generalrates

B.preferentialratesﻫC.advaloremdutyratesﻫD.specialdutyrates34.Thegoodswhichpassthroughtheterritorybylandisdefinedas。ﻫA.transitgoodsﻫB.transshipmentgoodsﻫC.throughgoodsﻫD.importandexportgoods35.TheCustomshastherighttowithholdthegoodsandarticlesconnectedthesmugglingcases。ﻫA.forﻫB.fromﻫC.with

D.within36.IftheCustomsdutiesareshort-leviedonimportorexportgoodstheCustomsisentitledtocollectthemoneypayablefromthepersonobligatedtopaythedutywithinofthepreviousdutypaymentorthereleaseoftheitem。ﻫA.1yearﻫB.2yearsﻫC.3yearsﻫD.4years37.Theduty—payingvalueshallbe_______.ﻫA.thevalueofimportsorexportsdbytheconsignorsorconsignorsorconsignees.

B.thetruetransactionvalueofimports&exportsﻫC.thevaluehigherthanthetransactionvalueofidenticalorsimilargoodsﻫD.thevaluelowerthanthetransactionvalueofidenticalorsimilargoods38.IfthedecisionbytheCustomsonthedisputeoverdutypaymentisnotacceptabletothedutypayerthedutypayerhastherighttosue_____thePeoPlesCourtwithin15daysofreceiptofthedecision.ﻫA.inﻫB.toﻫC.onﻫD.at39.TheexternalauditingshallbeconductedbytheCustomsoverthefollowingenterprisesandotherorganizations.ﻫA.EnterprisesandotherorganizationsengagedinforeigntradeonlyﻫB.EnterprisesandotherorganizationsengagedindomestictradeonlyﻫC.EnterprisesengagedinthebusinessofinwardprocessonlyﻫD.BothAandC40.WhichofthefollowingisnotoneoftheresponsibilitiesoftheTariffCommissionﻫA.ToformulatetheguidelinefordrawinguptheregulationsﻫB.TosettemporarytariffratesﻫC.TolevyCustomstariffsonimports&exportsﻫD.Toexaminethedraftoftheamendmenttotariff参考答案:

21.C

22.D

23.A

24.B

25.C

ﻫ26.D

27.D

28.A

29.D

30.B

31.D

32A

33.D

34.A

35.C

ﻫ36.A

37.B

38.D

39.D

40.C报关员资格考试报关英语试题及答案一作者:华师科教报关员培训来源:本站原创文章点击数:56421.TheGustomsmay“withhold”thegoodsconnectedwiththesmugglingcases.Theword“withhold”hasthesimilarmeaningofthefollowingwordsexcept_____.

A.keepbackﻫB.detain

C.refusetogive

D.refund2.TheCustomswillnot______therestrictedgoodsunlessanimportorexportlicenseisobtainedﻫA.clearﻫB.releaseﻫC.sellﻫD.buy3.Theoperationofthestorageprocessingandassemblingofthebondedgoodsandconsignmentsalesshouldbeapprovedbyandregistered_______theCustoms.ﻫA.ForﻫB.byﻫC.from

D.With4.Thegoodswhicharecarriedintoandoutoftheterritorybythesamevesseloraircraftaredefinedas_______.

A.transitgoodsﻫB.transshipmentgoodsﻫC.throughgoodsﻫD.importandexportgoods5.thegoodswhichhaveenteredtheterritoryapprovedbytheCustomsasitemsforwhichnoformalitiesareperformedinthewayofdutypaymentandwillbereshippedoutoftheterritoryafterbeingstoredprocessedorassembledintheterritoryaredefinedas_______.ﻫA.bondedgoodsﻫB.Throughgoods

C.Transshipmentgoods

D.Transitgoods6.IndutycalculationincasetheCIFpriceofimportsisintermsofforeigncurrencyitshallbeconvertedinto_______.ﻫA.anotherforeigncurrencyquotedﻫB.RMBatbuyingpricequotedﻫC.RMBatsellingpricequotedﻫD.RMBatthemiddlepricebetweenthebuyingandsellingpricesquoted7.IncaseCustomsdutiesareshort—leviedornotleviedonimportorexporttheCustomsmaywithin_____afterthedateofpaymentofCustomsdutiesorthedateofreleaseofthegoodsrecovertheamountofCustomsdutiesshort—leviedornotlevied.ﻫA.SixmonthsﻫB.OneyearﻫC.twoyearsﻫD.fouryears8.AnydisputearisingfromdutypaymentbetweentheauditeeandtheCustomsshouldbedealtwithinaccordancewiththeprovisionlaiddowninthe______.

A.RegulationsonCustomsExternalAuditingofthepeoplesRepublicofChinaﻫB.CustomslawofthePeoplesRepublicofChinaﻫC.RegulationsonImportandExportTariffofthePeoplesRepublicofChinaﻫD.BothBandC9.Colomboisoneoftheportcitiesof______.

A.SriLankaﻫB.IndiaﻫC.MalaysiaﻫD.Iran10.Thesellershouldguaranteethatthecommoditiescomply_____thequalityﻫspecificationandperformanceasstipulatedinthecontract.ﻫA.forﻫB.in

C.toﻫD.Withﻫ11.IntheforeigntradebusinessthepaymentisalwaysmadebyL/C.InthissentenceL/Cistheabbreviationfor_________.ﻫA.BillofLadingﻫB.CommercialInvoice

C.BuyingContractﻫD.LetterofCredit12.ThemainpurposeoftheCustomssupervisionandcontrolisto_______Chinaseconomictradescientifictechnologicalandculturalexchangeswithothercountries.ﻫA.supervise

B.control

C.promoteﻫD.limit13.Wearesorrytoinformyouthattheshipmentisnot_______thestandardstipulatedinthecontract.ﻫA.into

B.uptoﻫC.accordingto

D.insteadof14.WeusuallyacceptpaymentbyirrevocableL/Cpayable______shippingdocuments.ﻫA.among

B.betweenﻫC.againstﻫD.about15.AccordingtotheCustomsLawtheduty—payingvalueofanimportitemshouldbeitsnormal_______pricewhichshouldbeapprovedbytheCustoms.

A.FOBﻫB.CIF

C.CFRﻫD.FCA16.We______ourpriceaccordingtotheinternationalmarket.ﻫA.adjustﻫB.readjustﻫC.acceptﻫD.admit17.TheCustomsshallreplyinwritingwi

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