[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.

1、[单选题]The goods which pass through the territory by land is defined as。

• A、transit goods
• B、transshipment goods
• C、through goods
• D、import and export goods

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2、[单选题]The external auditing shall be conducted by the Customs over the following enterprises and other organizations.

• A、Enterprises and other organizations engaged in foreign trade only
• B、Enterprises and other organizations engaged in domestic trade only
• C、Enterprises engaged in the business of inward process only
• D、Both A and C

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3、[单选题]The Customs has the right to withhold the goods and articles connected the smuggling cases。

• A、for
• B、from
• C、with
• D、within

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4、[单选题]Which of the following is not one of the responsibilities of the Tariff Commi ssion?

• A、To formulate the guideline for drawing up the regulations
• B、To set temporary tariff rates
• C、To levy Customs tariffs on imports&exports
• D、To examine the draft of the amendment to tariff

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5、[单选题]The goods which are carried into and out of the territory by the same vessel or aircraft are defined as_______.

• A、transit goods
• B、transshipment goods
• C、through goods
• D、import and export goods

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