The form of the receipt for any Customs duties collected for delayed payment shall be prescribed by _____.

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  A.对

  B.错

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  A.对

  B.错

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• 3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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• 4由于政府降低利率导致通货膨胀,从而导致原材料价格上涨,这种风险由于有政府行为的介入,应该视为不可抗力事故、

  A.对

  B.错

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• 5对运往境外加工后复运进境货物的完税价格的审定,应以加工后的货物进境时的到岸价格与原出境货物在进境时的到岸价格之间的差额确定完税价格、

  A.对

  B.错

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• 6Customs 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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• 7When 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.

  A.10 days

  B.20 days

  C.30 days

  D.50 days

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• 8Under 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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• 9One 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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• 10The 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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