自考07806报关英语练习题

试题数量：21道
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试卷简介

该试卷共包含21道试题，试题类型如下:

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1、[单选题]The Customs surveillance zone include following places except。
- A.Any seaport，railway and high way station，airport，border pass or internati onal postal matter exchange where there is a Customs establishment
- B.any place where Customs control is conducted
- C.any place without a Customs establishment but which has been approved b y the state council as a point of entry and exit
- D.any place along the border of the country
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2、[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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3、[单选题]Impostion of a discriminating duty belongs to the tariff rates falling into the c ategory of。
- A.general rates
- B.preferential rates
- C.ad valorem duty rates
- D.special duty rates
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4、[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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5、[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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6、[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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7、[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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8、[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.
- A.in
- B.to
- C.on
- D.at
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9、[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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10、[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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