[单选题] Regulations on the levy of import duties on incoming passenger，s luggage a nd articles shall be formulated by。

1、[单选题]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、Regulations 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

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2、[单选题]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

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3、[单选题]Impostion of a discriminating duty belongs to the tariff rates falling into the c ategory of。

• A、general rates
• B、preferential rates
• C、ad valorem duty rates
• D、special duty rates

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4、[单选题]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 transaction value of identical or similar goods

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5、[单选题]If the decision by the Customs on the dispute over duty payment is not acc eptable 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

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