[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

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

• A、the Customs General Administration
• B、the Tariff Commission
• C、the State Council
• D、the Economic Planning Commission

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2、[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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3、[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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4、[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

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5、[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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