报关员资格考试实用报关英语试题及答案

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报关员资格考试实用报关英语试题及答案

 

1.The Gustoms may“withhold”the goods connected with the smuggling cases.The word“withhold”has the similar meaning of the following 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 storage,processing 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 territory,approved by the Customs as items for which no formalities are performed in the way of duty payment,and will be reshipped out of the territory after being stored,processed or assembled in the territory are defined as _______.

A. bonded goods

B. Through goods

C. Transshipment goods

D. Transit goods

 

6.In duty calculation,in case the CIF price of imports is in terms of foreign currency,it 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 export,the Customs may,within_____after the date of payment of Customs duties or the date of release of the goods,recover 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 people,s Republic of China

B. Customs law of the People,s Republic of China

C. Regulations on Import and Export Tariff of the People,s Republic of China

D. Both B and C

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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 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

 

12.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

 

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 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

 

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 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 providing postal service.

A. cover B..covering C. covered D. having covered

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20.The description of currency of the Germany is________.

A. Danish Krone

B. Deutsche Mark

C. Cuban Peso

D. Dutch Florin Guider

 

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

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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

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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



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