2014年报关员考试《报关英语》模拟试题及答案[3]
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2014年报关员考试《报关英语》模拟试题及答案[3]
18.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
19.Colombo is one of the port cities of______.
A. Sri Lanka
B. India
C. Malaysia
D. Iran
20.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
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
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