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1、报关员考试实用报关英语全真试题及答案报关员考试实用报关英语全真试题及答案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 expor
2、t 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 the territory by th
3、e 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 reshipped out of
4、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. another foreign c
5、urrency 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 duties or the da
6、te of release of the goods,recover the amount of Customs duties short?levied 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. Reg
7、ulations 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.Colombo is one of the port cities of_. A. Sri Lanka B. India C. Malaysia D. Iran 10.
8、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 abbreviation for_. A. Bill of Lading B. Commerci
9、al 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 sorry to inform you that the shipment
10、 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 duty?paying value of an import item should be its no
11、rmal_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 application for the refund of the duty paid and
12、 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 of inward and outward mail bags are
13、subject to Customs control and a_way bill should be submitted to the Customs by the enterprise providing providing postal service. A. cover Bcovering C. covered D. having covered 20.The description of currency of the Germany is_. A. Danish Krone B. Deutsche Mark C. Cuban Peso D. Dutch Florin Guider
14、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
15、 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 r
