[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______.

1、[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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2、[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

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3、[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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4、[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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5、[单选题]the goods which have entered the territory，approved by the Customs as ite ms for which no formalities are performed in the way of duty payment，and will b e reshipped out of the territory after being stored，processed or assembled in the territory are defined as _______.

• A、bonded goods
• B、Through goods
• C、Transshipment goods
• D、Transit goods

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