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 case.

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• 1Customs duties shall not be reduced or exempted on goods imported or exported out of _____.

  A.Special economic zones

  B.Coastal cities

  C.Chinese-foreign joint ventures

  D.Foreign wholly-owned enterprises

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• 2The form of the receipt for any Customs duties collected for 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

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• 3一卖方同意以每吨300美元的价格向买方出售1000吨一号大豆,合同总额为30万美元、在交货时卖方实际交付的是三号大豆,而且到交货时,市场价格已经发生了波动,一号大豆的价格是150美元/吨,三号大豆的价格是100美元/吨,买方要求减价,而卖方则拒绝减价,并称根据《联合国国际货物销售合同公约》的规定,该批货物不应减价、

  A.对

  B.错

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• 4议付银行在经过审核有关单据无误后,按信用证条款买入受益人(外贸出口公司)的汇票和单据,从票面金额中扣除从议付日到估计收到票款之日的利息,将票款按议付日外汇牌价折成人民币,拨给外贸出口公司、议付行向受益人垫付资金,买入跟单汇票后,即成为汇票持有人,可凭此向付款行索取票款、银行的这种作法称之为定期结汇、

  A.对

  B.错

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• 5以FOB日本大孤成交的一批汽车发动机由"海昌号"轮载运进口,该轮经停天津港装运其他货物后,继续驶往上海港,在上海港卸下该批汽车发动机并向上海海关申报进口,上海海关在计税时,应将该批汽车发动机的运保费计算至上海、

  A.对

  B.错

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• 6Under 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 transferring

  B.Upon clearance of a case

  C.Upon completion of collecting necessary evidence

  D.Both B and C

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• 7One of the very 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

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• 8The 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 _____.

  A.Transit goods

  B.Transshipment goods

  C.Through goods

  D.Import and export goods

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• 9When 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

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• 10Amsterdam is one of the port cities of _____.

  A.Germany

  B.England

  C.France

  D.Dutch

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