單選題

1. The customs may ”withhold“ the goods connected with the smuggling cases. The word ”withhold“ has the similar meaning of the following words except_____ .

A. keep back

B. detain

C. refuse to give

D. refund

2.The Customs will not ______the restricted goods unless an import or export license is obtained

A. clear

B. release

C. sell

D. buy

3.The operation of the storage, processing and assembling of the bonded goods and consignment sales should be approved by and registered _______the Customs.

A. For

B. by

C. from

D. With

4.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

5.the goods which have entered the territory, approved by the Customs as items for which no formalities are performed in the way of duty payment, and will be 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

6.In duty calculation, in case the CIF price of imports is in terms of foreign currency, 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

7.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-levied or not levied.

A. Six months

B. One year

C. two years

D. four years

8.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

9.Colombo is one of the port cities of______.

A. Sri Lanka

B. India

C. Malaysia

D. Iran

10.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

參考答案：1 .D 2 .B 3 .D 4. C 5. A 6. D 7. B 8. D 9 .A 10 .D

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