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1、?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 ob
2、tained 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 o
3、r 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 a
4、fter 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
5、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 or export,the Customs may,within_after the date of payment of Customs duties or the date of release of
6、 the goods,recover the amount of Customs duties shortlevied 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 Custo
7、ms External Auditing of the people,s Republic of China 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 1 页，共 5 页B. Customslaw 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.Colombo is one of the port cities of_. A. Sri
8、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 abbreviati
9、on 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
10、 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 dutypaying val
11、ue 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 applicatio
12、n 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
13、 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 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 2 页，共 5 页20.The description of curre
14、ncy 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
15、. 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 whollyowned enterprises 23.when the dispute over duty payment arises between the duty paye
16、r 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 a
17、ccount 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 forei
18、gn 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
19、. Transit goods B. Transshipment goods 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 3 页，共 5 页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.
20、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 ply the.Customscontrol.requirements. A. with
21、 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
22、 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
23、. 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 t
24、erritory 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 e
25、xport 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 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 4 页，共 5 页release of the item。A. 1 year B. 2 years C. 3 years D. 4 years 37. The duty paying value shall
26、 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
27、 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 foll
28、owing 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
29、 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：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. C15. B 16. B17. A 18. A19. B20. B 21. C 22.D 23.A 24.B 25.C26.D 27.D 28.A 29.D 30.B 31.D 32 A 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 5 页，共 5 页