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  • [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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  • 1、[单选题]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 date of release of the goods,recover the amount of Customs duties short—levie d or not levie

    • A、Six months
    • B、One year
    • C、two years
    • D、four years
  • 2、[单选题]The Customs will not ______the restricted goods unless an import or export l icense is obtained

    • A、clear
    • B、release
    • C、sell
    • D、buy
  • 3、[单选题]The customs 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
  • 4、[单选题]If the Customs duties are short-levied on import or export goods,the Custom s is entitled to collect the money payable from the person obligated to pay the dut y within of the previous duty payment or the release of the item。

    • A、1 year
    • B、2 years
    • C、3 years
    • D、4 years
  • 5、[单选题]The operation of the storage,processing and assembling of the bonded goo ds and consignment sales should be approved by and registered _______the Custo ms.

    • A、For
    • B、by
    • C、from
    • D、With

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