Under what circumstances shall the Customs lift the seal affixed to the account books, documents and relevant data without delay、

试卷相关题目

• 1When 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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• 2Customs 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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• 3The 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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• 4一卖方同意以每吨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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• 5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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• 6One 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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• 7The 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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• 8When 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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• 9Amsterdam is one of the port cities of _____.

  A.Germany

  B.England

  C.France

  D.Dutch

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• 10China Customs attaches great importance _____ the development of information technology.

  A.In

  B.For

  C.With

  D.To

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