报关员考试实用报关英语试题及答案.doc

1、1报关员考试实用报关英语试题及答案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

2、. 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

3、 no formalities are performed 2in 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 goods6.In duty calculation,in case the CIF price of imp

4、orts 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 shortlevied or not levied on import o

5、r 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 shortlevied or not levied. A. Six months 3B. One year C. two years D. four years 8.Any dispute arising from duty payment between the auditee and the Cu

6、stoms 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 9

7、.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. 4A. for B. in C. to D. With 11.In the foreign trade business,the payment is always mad

8、e 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. sup

9、ervise 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. 5A. among B. between C. against D. about 15

10、.According to the Customs Law,the dutypaying 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 w

11、ithin_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

12、.The loading,unloading,transshipment and transit of 6inward 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 20.The description of currency of

13、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 the mselves C. The Tariff Commission D. The

14、Ministry of Finance 22.Customs duties shall not be reduced or exempted on goods imported from or exported out of_. A. Special economic zones 7B. Coastal cities C. Chineseforeign joint ventures D. Foreign whollyowned enterprises 23.when the dispute over duty payment arises between the duty payer and

15、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

16、 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 8tr

17、ade 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. Tra

18、nsit 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

19、. England C. France D. Dutch 929.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.ply the.Customscontrol.requirements. A. with B. from C. by D for 31.The Customs surveillance zone includ

20、e 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 s

21、tate 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 10passenger，s luggage and articles shall be formulated by 。 A. the Customs General Administration B. the Tariff Commission C. the State Council D. the Econom

22、ic 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