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1、精选学习资料 - - - - - - - - - . 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.refund 2.The Customs will not_the restricted goods unless a
2、n 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 th
3、e 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
4、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.
5、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
6、 duties or the date of release of 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
7、 in the_. A. Regulations on Customs External Auditing of the people,s Republic of China 名师归纳总结 - - - - - - -第 1 页,共 5 页精选学习资料 - - - - - - - - - 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 on
8、e 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 th
9、is 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. cont
10、rol 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 t
11、he 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
12、 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,u
13、nloading,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 名师归纳总结 - - - - - - -第 2 页,共 5 页精选学习资料 - - - - - -
14、 - - - 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 the
15、mselves 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 whollyowned enterprises 23.when the dispute over duty pa
16、yment 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 Cust
17、oms 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 ver
18、y 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 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 Custo
19、ms establishment is defined as_. A. Transit goods B. Transshipment goods 名师归纳总结 - - - - - - -第 3 页,共 5 页精选学习资料 - - - - - - - - - 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
20、 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 A. with B.
21、 from C. by D for ply the.Customscontrol.requirements. 31.The Customs surveillance zone include following places except ；A. Any seaport , railway and high way station exchange where there is a Customs establishment ,airport ,border pass or international postal matter B. any place where Customs contr
22、ol 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 passengerformulated by ；A. the Customs General Administratio
23、n B. the Tariff Commission C. the State Council D. the Economic Planning Commission , s luggage and articles shall be 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
24、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 d
25、uties 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 名师归纳总结 - - - - - - -第 4 页,共 5 页精选学习资料 - - - - - - - - - release of the item；A. 1 year B. 2 years C. 3 years D. 4
26、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 transactio
27、n 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 c
28、onducted 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 40.
29、 Which of the following is not one of 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 名师归纳总结 - - - - - - -第 5 页,共 5 页