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发布时间：2006-06-30 03:22     点击：

D. any place along the border of the country

32.Regulations on the levy of import duties on incoming passenger，s luggage and articles shall be formulated by 。

A. the Customs General Administration

B. the Tariff Commission

C. the State Council

D. the Economic Planning Commission

33.Impostion 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

34.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

35.The Customs has the right to withhold the goods and articles connected the smuggling cases 。

A. for B. from C. with D. within

36.If the Customs duties are short-levied on import or export goods,the Customs is entitled to collect the money payable from the person obligated to pay the duty within of the previous duty payment or the release of the item。

A. 1 year B. 2 years C. 3 years D. 4 years

37. 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

38. 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 sue_____the PeoPle,s Court within 15 days of receipt of the decision.

A. in B. to C. on D. at

39. The external auditing shall be conducted by the Customs over the following enterprises and other organizations.

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