报关员考试英语试题及答案
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：5645
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 Customsthe duty payer should first pay the duty and thenwithin______days of the issuance of the duty memoapply 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 booksdocuments and relevant data without delay
A. Falsifying relevant account booksdocuments 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 the import goods within the time limita 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
https://www.doczj.com/doc/b0880930.html,ply
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 goodsthe 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 d 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 payerthe duty payer has the right to sue_____the PeoPles 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
参考答案：
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
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：5642
1.The Gustoms may“withhold”the goods connected with the smuggling cases.The word“withhold”has the similar meaning of the followi ng words except_____ .
A. keep back
B.detain
C.refuse to give
D.refund
2.The Customs will not______the restricted goods unless an import or export license is obtained
A. clear
B. release
C. sell
D. buy
3.The operation of the storageprocessing 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
4.The goods which are carried into and out of the territory by the same vessel or aircraft are defined as_______.
A. transit goods
B. transshipment goods
C. through goods
D. import and export goods
5.the goods which have entered the territoryapproved by the Customs as items for which no formalities are performed in the way of duty paymentand will be reshipped out of the territory after being storedprocessed or assembled in the territory are defined as _______.
A. bonded goods
B. Through goods
C. Transshipment goods
D. Transit goods
6.In duty calculationin case the CIF price of imports is in terms of foreign currencyit shall be converted into_______.
A. another foreign currency quoted
B. RMB at buying price quoted
C. RMB at selling price quoted
D. RMB at the middle price between the buying and selling prices quoted
7.In case Customs duties are short—levied or not levied on import or exportthe Customs maywithin_____after the date of payment of Customs duties or the date of release of the goodsrecover the amount of Customs duties short—levied or not levied.
A. Six months
B. One year
C. two years
D. four years
8.Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the provision laid down in the______.
A. Regulations on Customs External Auditing of the peoples Republic of China
B. Customs law of the Peoples Republic of China
C. Regulations on Import and Export Tariff of the Peoples Republic of China
D. Both B and C
9.Colombo is one of the port cities of______.
A. Sri Lanka
B. India
C. Malaysia
D. Iran
10.The seller should guarantee that the commodities comply_____the quality
specification and performance as stipulated in the contract.
A. for
B. in
C. to
D. With
11.In the foreign trade businessthe payment is always made by L/C.In this sentenceL/C is the abbreviation for_________.
A. Bill of Lading
B. Commercial Invoice
C. Buying Contract
D. Letter of Credit
12.The main purpose of the Customs supervision and control is to _______Chinas economictradescientifictechnological and cultural exchanges with other countries.
A. supervise
B. control
C. promote
D. limit
13.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
14.We usually accept payment by irrevocable L/C payable______shipping documents.
A. among
B. between
C. against
D. about
15.According to the Customs Lawthe 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
16.We______our price according to the international market.
A. adjust
B. readjust
C. accept
D. admit
17.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
18.The accurate declaration for the import goods is made by the______.
A. consignee
B. consignor
C. Customs
D. any person
19.The loadingunloadingtransshipment 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 providing postal service.
A. cover
Bcovering
C. covered
D. having covered
20.The description of currency of the Germany is________.
A. Danish Krone
B. Deutsche Mark
C. Cuban Peso
D. Dutch Florin Guider
答案：
1 .D
2 .B
3 .D 4. C 5. A
6. D
7. B
8. D 9 .A 10 .D
11.D 12. C 13. B 14. C 15. B
16. B 17. A 18. A 19. B 20. B