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1、.报关员资格考试有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.refund2. The Customs will notthe restricted goods unless an import or export license is o
2、btainedA. clear B. release C. sell D. buy3. The operation of the storage,processing and assembling of the bonded goods and consignment sales should be approved by and registeredthe Customs.A. For B. by C. from D. With4. The goods which are carried into and out of the territory by the same vessel or
3、aircraft are defined as.A. transit goodsB. transshipment goodsC. through goodsD. import and export goods5. 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 be
4、ing stored,processed or assembled in the territory are defined as.A. bonded goodsB. Through goodsC. Transshipment goodsD. Transit goods6. 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 quotedB. RMB at buying
5、 price quotedC. RMB at selling price quotedD. RMB at the middle price between the buying and selling prices quoted7. In case Customs duties are short levied or not levied on import or export,the Customsmay,withinafter the date of payment of Customs duties or the date of release of the goods,recover
6、the amount of Customs duties shortlevied or not levied.A. Six monthsB. One yearC. two yearsD. four years8. 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 t
7、he people,s Republic of ChinaB. Customslaw of the People,s Republic of ChinaC. Regulations on Import and Export Tariff of the People,s Republic of ChinaD. Both B and C9. Colombo is one of the port cities of.A. Sri Lanka B. India C. Malaysia D. Iran10. The seller should guarantee that the commodities
8、 complythe quality, specification and performance as stipulated in the contract.A. for B. in C. to D. With11. 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 LadingB. Commercial InvoiceC. Buying ContractD. Letter of Credit12. Th
9、e main purpose of the Customs supervision and control is toChina,s economic,trade,scientific,technological and cultural exchanges with other countries.A. supervise B. control C. promote D. limit13. We are sorry to inform you that the shipment is notthe standard stipulated in the contract.A. into B.
10、up to C. according to D. instead of14. We usually accept payment by irrevocable L/C payableshipping documents.A. among B. between C. against D. about15. According to the Customs Law,the duty paying value of an import item should be its normalprice which should be approved by the Customs.A. FOB B. CI
11、F C. CFR D. FCA16. Weour price according to the international market.A. adjust B. readjust C. accept D. admit17. The Customs shall reply in writing withinfrom the date of receipt of the application for the refund of the duty paid and notify the applicant of its decision.A. one monthsB. two monthsC.
12、three monthD. six months18. The accurate declaration for the import goods is made by the.A. consignee B. consignor C. Customs D. any person19. The loading,unloading,transshipment and transit of inward and outward mail bags are subject to Customs control and away bill should be submitted to the Custo
13、ms by the enterprise providing providing postal service.A. cover B.covering C. covered D. having covered20. The description of currency of the Germany is.A. Danish KroneB. Deutsche MarkC. Cuban PesoD. Dutch Florin Guider21. The form of the receipt for any Customs duties collected for the delayed pay
14、ment shall be prescribed by.A. The Customs General AdministrationB. The Customs Houses themselvesC. The Tariff CommissionD. The Ministry of Finance22. Customs duties shall not be reduced or exempted on goods imported from or exported out of.A. Special economic zonesB. Coastal citiesC. Chinese foreig
15、n joint venturesD. Foreign whollyowned enterprises23. when the dispute over duty payment arises between the duty payer and the Customs,the duty payer should first pay the duty and then,withindays of the issuance of the duty memo,apply to the Customs in writing for a reconsideration of the case.A. 10
16、 days B. 20 days C. 30 days D. 50 days24. 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 transferringB. Upon clearance of a caseC. Upon
17、 completion of collecting necessary evidenceD. Both B and C25. One of the very important documents in the foreign trade business is B/L.B/L is the abbreviation for.A. Bill of LadingB. Commercial InvoiceC. Buying ContractD. Letter of Credit26. The goods which do not pass through the territory by land
18、 but call for a change of the means of transport at a place with a Customs establishment is defined as.A. Transit goodsB. Transshipment goodsC. Through goodsD. Import and export goods27. When the consignee fails to declare the import goods within the time limit,a feedelayed declaration shall be impo
19、sed by the Customs.A. to B. from C. for D. with28. Amsterdam is one of the port cities of.A. Germany B. England C. France D. Dutch29. China Customs.attaches.great importancethe development of information.technology.A. in B. for C.with D. to30. The.transport.of.the.import.or.export.goods.shouldply th
20、e.Customscontrol.requirements.A. with B. from C. by D for31. 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 establishmentB. any place where Customs contr
21、ol is conductedC. any place without a Customs establishment but which has been approved by the state council as a point of entry and exitD. any place along the border of the country32. Regulations on the levy of import duties on incoming passenger， s luggage and articles shall be formulated by；A. th
22、e Customs General AdministrationB. the Tariff CommissionC. the State CouncilD. the Economic Planning Commission33. Impostion of a discriminating duty belongs to the tariff rates falling into the category of；A. general ratesB. preferential ratesC. ad valorem duty ratesD. special duty rates34. The goo
23、ds which pass through the territory by land is defined as；A. transit goodsB. transshipment goodsC. through goodsD. import and export goods35. The Customs has the right to withhold the goods and articles connected the smuggling cases；A. for B. from C. with D. within36. If the Customs duties are short
24、-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 therelease of the item；A. 1 year B. 2 years C. 3 years D. 4 years37. The duty paying value shall be.A. the value of imports or expor
25、ts declared by the consignors or consignors or consignees.B. the true transaction value of imports & exportsC. the value higher than the transaction value of identical or similar goodsD. the value lower than the transaction value of identical or similar goods38. If the decision by the Customs on the
26、 dispute over duty payment is not acceptable to the duty payer,the duty payer has the right to suethe PeoPle,s Court within 15 days of receipt of the decision.A. in B. to C. on D. at39. The external auditing shall be conducted by the Customs over the following enterprises and other organizations.A.
27、Enterprises and other organizations engaged in foreign trade onlyB. Enterprises and other organizations engaged in domestic trade onlyC. Enterprises engaged in the business of inward process onlyD. Both A and C40. Which of the following is not one of the responsibilities of the Tariff Commission.A.
28、To formulate the guideline for drawing up the regulationsB. To set temporary tariff ratesC. To levy Customs tariffs on imports & exportsD. To examine the draft of the amendment to tariff参考答案：1 .D 2 .B 3 .D 4. C 5. A 6. D 7. B 8. D 9 .A 10 .D11.D 12. C 13. B 14. C15. B 16. B17. A 18. A19. B20. B21. C 22.D 23.A 24.B 25.C26.D 27.D 28.A 29.D 30.B31.D 32 A