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  • 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
  • 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
  • 3、[单选题]In duty calculation,in case the CIF price of imports is in terms of foreign c urrency,it shall be converted into_______.

    • A、another foreign currency quoted
    • B、RMB at buying price quoted
    • C、RMB at selling price quoted
    • D、RMB at the middle price between the buying and selling prices quoted
  • 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
  • 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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