2013年报关员考试报关英语习题四及答案

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　　1. Imposition of a discriminating duty belongs to the tariff rates falling into the category of
　　A. general rates
　　B. preferential rates
　　C. ad valorem duty rates
　　D. special duty rates
　　2. The goods which pass through the territory by land is defined as,
　　A. transit goods
　　B. transshipmentgnods
　　C. through goods
　　D. import and export goods
　　3. The duty-paying value shall be __
　　A. the value of imports or exports declared by the consignors or consignees
　　B. the true transaction value of imports and 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
　　4. If the decision by the Customs on the dispute over duty payment is not acceptable to the duty payer, the duty payer has the right to suethe People's Court within 15 days of receipt of the decision.
　　A. in  来源：考试大
　　B. to
　　C. on
　　D.at
　　5. The external auditing shall be conducted by the Customs over the following enterprises and other organizations __
　　A. engaged in foreign trade only
　　B. engaged in domestic trade only
　　C. engaged in the business of inward process only
　　D. Both A and C
　　参考答案：1．【答案】D2．【答案】A3．【答案】B4．【答案】D5．【答案】D
　　6. Swedish Krona is the currency of
　　A. Singapore
　　B. Spain
　　C. SriLanka
　　D. Sweden
　　7. The main purpose of the Customs supervision and control is to __ China's economic, trade, scientific, technological and cultural exchanges with other countries.
　　A. supervise
　　B. control
　　C. promote
　　D. limit
　　8. We are sorry to inform you that the shipmont is not __ the standard stipulated in the contract.
　　A. into
　　B. up to
　　C. according to
　　D. instead of
　　9. We usually accept payment by irrevocable L/C payableshipping documents.
　　A. among
　　B. between
　　C. against
　　D. about
　　10. According to the Customs Law, the duty-paying value of an import item should be its normal __ price which should be approved by the Customs.
　　A. FOB
　　B. CIF
　　C. CFR
　　D. FCA
　　参考答案：6．【答案】D7．【答案】C8．【答案】B9．【答案】C10．【答案】B