报关员考试实用报关英语全真试题及答案.docx
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报关员考试实用报关英语全真试题及答案.docx
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报关员考试实用报关英语全真试题及答案
报关员考试实用报关英语全真试题及答案
1.TheGustomsmay“withhold”thegoodsconnectedwiththesmugglingcases.Theword“withhold”hasthesimilarmeaningofthefollowingwordsexcept_____.
A.keepbackB.detainC.refusetogiveD.refund
2.TheCustomswillnot______therestrictedgoodsunlessanimportorexportlicenseisobtained
A.clearB.releaseC.sellD.buy
3.Theoperationofthestorage,processingandassemblingofthebondedgoodsandconsignmentsalesshouldbeapprovedbyandregistered_______theCustoms.
A.ForB.byC.fromD.With
4.Thegoodswhicharecarriedintoandoutoftheterritorybythesamevesseloraircraftaredefinedas_______.
A.transitgoods
B.transshipmentgoods
C.throughgoods
D.importandexportgoods
5.thegoodswhichhaveenteredtheterritory,approvedbytheCustomsasitemsforwhichnoformalitiesareperformedinthewayofdutypayment,andwillbereshippedoutoftheterritoryafterbeingstored,processedorassembledintheterritoryaredefinedas_______.
A.bondedgoods
B.Throughgoods
C.Transshipmentgoods
D.Transitgoods
6.Indutycalculation,incasetheCIFpriceofimportsisintermsofforeigncurrency,itshallbeconvertedinto_______.
A.anotherforeigncurrencyquoted
B.RMBatbuyingpricequoted
C.RMBatsellingpricequoted
D.RMBatthemiddlepricebetweenthebuyingandsellingpricesquoted
7.IncaseCustomsdutiesareshort?
leviedornotleviedonimportorexport,theCustomsmay,within_____afterthedateofpaymentofCustomsdutiesorthedateofreleaseofthegoods,recovertheamountofCustomsdutiesshort?
leviedornotlevied.
A.Sixmonths
B.Oneyear
C.twoyears
D.fouryears
8.AnydisputearisingfromdutypaymentbetweentheauditeeandtheCustomsshouldbedealtwithinaccordancewiththeprovisionlaiddowninthe______.
A.RegulationsonCustomsExternalAuditingofthepeople,sRepublicofChina
B.CustomslawofthePeople,sRepublicofChina
C.RegulationsonImportandExportTariffofthePeople,sRepublicofChina
D.BothBandC
9.Colomboisoneoftheportcitiesof______.
A.SriLankaB.IndiaC.MalaysiaD.Iran
10.Thesellershouldguaranteethatthecommoditiescomply_____thequality,
specificationandperformanceasstipulatedinthecontract.
A.forB.inC.toD.With
11.Intheforeigntradebusiness,thepaymentisalwaysmadebyL/C.Inthissentence,L/Cistheabbreviationfor_________.
A.BillofLading
B.CommercialInvoice
C.BuyingContract
D.LetterofCredit
12.ThemainpurposeoftheCustomssupervisionandcontrolisto_______China,seconomic,trade,scientific,technologicalandculturalexchangeswithothercountries.
A.superviseB.controlC.promoteD.limit
13.Wearesorrytoinformyouthattheshipmentisnot_______thestandardstipulatedinthecontract.
A.intoB.uptoC.accordingtoD.insteadof
14.WeusuallyacceptpaymentbyirrevocableL/Cpayable______shippingdocuments.
A.amongB.betweenC.againstD.about
15.AccordingtotheCustomsLaw,theduty?
payingvalueofanimportitemshouldbeitsnormal_______pricewhichshouldbeapprovedbytheCustoms.
A.FOBB.CIFC.CFRD.FCA
16.We______ourpriceaccordingtotheinternationalmarket.
A.adjustB.readjustC.acceptD.admit
17.TheCustomsshallreplyinwritingwithin______fromthedateofreceiptoftheapplicationfortherefundofthedutypaidandnotifytheapplicantofitsdecision.
A.onemonths
B.twomonths
C.threemonth
D.sixmonths
18.Theaccuratedeclarationfortheimportgoodsismadebythe______.
A.consigneeB.consignorC.CustomsD.anyperson
19.Theloading,unloading,transshipmentandtransitofinwardandoutwardmailbagsaresubjecttoCustomscontrolanda______waybillshouldbesubmittedtotheCustomsbytheenterpriseprovidingprovidingpostalservice.
A.coverB..coveringC.coveredD.havingcovered
20.ThedescriptionofcurrencyoftheGermanyis________.
A.DanishKrone
B.DeutscheMark
C.CubanPeso
D.DutchFlorinGuider
21.TheformofthereceiptforanyCustomsdutiescollectedforthedelayedpaymentshallbeprescribedby_________.
A.TheCustomsGeneralAdministration
B.TheCustomsHousesthemselves
C.TheTariffCommission
D.TheMinistryofFinance
22.Customsdutiesshallnotbereducedorexemptedongoodsimportedfromorexportedoutof_______.
A.Specialeconomiczones
B.Coastalcities
C.Chinese?
foreignjointventures
D.Foreignwholly?
ownedenterprises
23.whenthedisputeoverdutypaymentarisesbetweenthedutypayerandtheCustoms,thedutypayershouldfirstpaythedutyandthen,within______daysoftheissuanceofthedutymemo,applytotheCustomsinwritingforareconsiderationofthecase.
A.10daysB.20daysC.30daysD.50days
24.UnderwhatcircumstancesshalltheCustomsliftthesealaffixedtotheaccountbooks,documentsandrelevantdatawithoutdelay?
A.Falsifyingrelevantaccountbooks,documentswhereanypossibilityis
detectedoftransferring
B.Uponclearanceofacase
C.Uponcompletionofcollectingnecessaryevidence
D.BothBandC
25.OneoftheveryimportantdocumentsintheforeigntradebusinessisB/L.B/Listheabbreviationfor_______.
A.BillofLading
B.CommercialInvoice
C.BuyingContract
D.LetterofCredit
26.ThegoodswhichdonotpassthroughtheterritorybylandbutcallforachangeofthemeansoftransportataplacewithaCustomsestablishmentisdefinedas_____.
A.Transitgoods
B.Transshipmentgoods
C.Throughgoods
D.Importandexportgoods
27.Whentheconsigneefailstodeclaretheimportgoodswithinthetimelimit,afee_____delayeddeclarationshallbeimposedbytheCustoms.
A.toB.fromC.forD.with
28.Amsterdamisoneoftheportcitiesof______.
A.GermanyB.EnglandC.FranceD.Dutch
29.ChinaCustoms.attaches.greatimportance_______thedevelopmentof
information.technology.
A.inB.forC.withD.to
30.Tplythe.Customscontrol.requirements.
A.withB.fromC.byDfor
31.TheCustomssurveillancezoneincludefollowingplacesexcept。
A.Anyseaport,railwayandhighwaystation,airport,borderpassorinternationalpostalmatterexchangewherethereisaCustomsestablishment
B.anyplacewhereCustomscontrolisconducted
C.anyplacewithoutaCustomsestablishmentbutwhichhasbeenapprovedbythestatecouncilasapointofentryandexit
D.anyplacealongtheborderofthecountry
32.Regulationsonthelevyofimportdutiesonincomingpassenger,sluggageandarticlesshallbeformulatedby。
A.theCustomsGeneralAdministration
B.theTariffCommission
C.theStateCouncil
D.theEconomicPlanningCommission
33.Impostionofadiscriminatingdutybelongstothetariffratesfallingintothecategoryof。
A.generalrates
B.preferentialrates
C.advaloremdutyrates
D.specialdutyrates
34.Thegoodswhichpassthroughtheterritorybylandisdefinedas。
A.transitgoods
B.transshipmentgoods
C.throughgoods
D.importandexportgoods
35.TheCustomshastherighttowithholdthegoodsandarticlesconnectedthesmugglingcases。
A.forB.fromC.withD.within
36.IftheCustomsdutiesareshort-leviedonimportorexportgoods,theCustomsisentitledtocollectthemoneypayablefromthepersonobligatedtopaythedutywithinofthepreviousdutypaymentorthereleaseoftheitem。
A.1yearB.2yearsC.3yearsD.4years
37.Theduty?
payingvalueshallbe_______.
A.thevalueofimportsorexportsdeclaredbytheconsignorsorconsignorsorconsignees.
B.thetruetransactionvalueofimports&exports
C.thevaluehigherthanthetransactionvalueofidenticalorsimilargoods
D.thevaluelowerthanthetransactionvalueofidenticalorsimilargoods
38.IfthedecisionbytheCustomsonthedisputeoverdutypaymentisnotacceptabletothedutypayer,thedutypayerhastherighttosue_____thePeoPle,sCourtwithin15daysofreceiptofthedecision.
A.inB.toC.onD.at
39.TheexternalauditingshallbeconductedbytheCustomsoverthefollowingenterprisesandotherorganizations.
A.Enterprisesandotherorganizationsengagedinforeigntradeonly
B.Enterprisesandotherorganizationsengagedindomestictradeonly
C.Enterprisesengagedinthebusinessofinwardprocessonly
D.BothAandC
40.WhichofthefollowingisnotoneoftheresponsibilitiesoftheTariffCommission?
A.Toformulatetheguidelinefordrawinguptheregulations
B.Tosettemporarytariffrates
C.TolevyCustomstariffsonimports&exports
D.Toexaminethedraftoftheamendmenttotariff
1.D
2.B
3.D
4.C
5.A
6.D
7.B
8.D
9.A
10.D
11.D
12.C
13.B
14.C
15.B
16.B
17.A
18.A
19.B
20.B
21.C
22.D
23.A
24.B
25.C
26.D
27.D
28.A
29.D
30.B
31.D
32A
33.D
34.A
35.C
36.A
37.B
38.D
39.D
40.C
报关员考试其他货物通关全真试题及答案
一、单选
1.某电影制片厂与境外一影视公司合作拍摄电影节。
因在华拍摄,需要从境外暂时进口一批由境外影视公司提供的摄影器材及车辆,报关时向海关提交了保证函。
按海关规定其担保期为:
A.进口之日起的6个月内
B.一般情况下不超过20天
C.与滞报期限一致,为14天
D.与滞纳(税款)期限一致,为7天
2.某批进口货物运输工具申报进境之日起超过了3个月,其收货人或其代理人仍未向海关申报。
对此,海关可作如下哪种处理:
A.将货物提取变卖,其价款在扣除各项费用、税后,余款保存一年。
经收货人申请
可予发还,预期无人申请的上缴国库。
B.将货物扣留,待收货人或其代理人报关时罚款处理
C.将货物没收、变卖所得价款上缴国库
D.将货物扣留,待收货人或其代理人报关时,除按日征收滞报金外,加处罚款
3.外商投资企业经海关批准,可用海关监管货物向银行抵押贷款。
以下情况哪一种行为是合法的。
A.向不同地区同一家银行同时各抵押贷款一次
B.向不同地区不同银行同时各抵押贷款一次
C.向同一地区不同银行同时各抵押贷款一次
D.向一家银行抵押一次,待期满偿还本息后经海关批准继续转贷
4.无代价抵偿进口货物进口时,必须填写进口报关单,提供原进口报关单、税款缴纳证以及下列哪一个机构的检验证明。
A.海关B.进口单位C.使用单位D.国家进出口商检机构
5.按照我国现行法规规定,依法取得法人资格的中外合作企业,外国合作者的投资比例应是:
A.不得高于企业注册资本的49%
B.不得低于企业注册资本的49%
C.不得高于企业注册资本的25%
D.不得低于企业注册资本的25%
6.某外商向国内一加工贸易企业提供一批价值港币1000元(外汇牌价:
100港币=10.79人民币)的塑料玩具样品,要求该企业按这些样品
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