报关员考试报关英语练习试题及答案.doc

报关员考试报关英语精选练习试题及答案资料仅供参考 报关员考试报关英语精选练习试题及答案一1. 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 backB. detainC. refuse to giveD. refund2.The Customs will not _the restricted goods unless an import or export license is obtainedA. clearB. releaseC. sellD. buy3.The operation of the storage, processing and assembling of the bonded goods and consignment sales should be approved by and registered _the Customs.A. ForB. byC. from报关员培训D. With4.The goods which are carried into and out of the territory by the same vessel or aircraft are defined as_.A. transit goodsB. transshipment goodsC. through goodsD. import and export goods5.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 goodsB. Through goodsC. Transshipment goodsD. Transit goods6.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 quotedB. RMB at buying price quotedC. RMB at selling price quotedD. RMB at the middle price between the buying and selling prices quoted7.In case Customs duties are shortlevied 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 shortlevied or not levied.A. Six monthsB. One yearC. two yearsD. four years8.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 Peoples Republic of ChinaB. Customs law of the Peoples Republic of ChinaC. Regulations on Import and Export Tariff of the Peoples Republic of ChinaD. Both B and C9.Colombo is one of the port cities of_.A. Sri LankaB. IndiaC. MalaysiaD. Iran10.The seller should guarantee that the commodities comply _the quality, specification and performance as stipulated in the contract.A. forB. inC. toD. With参考答案：1 .D 2 .B 3 .D 4. C 5. A 6. D 7. B 8. D 9 .A 10 .D 报关员考试报关英语精选练习试题及答案二1.In the foreign trade business, the payment is always made by L/C. In this sentence, L/C is the abbreviation for_.A. Bill of LadingB. Commercial InvoiceC. Buying ContractD. Letter of Credit2.The main purpose of the Customs supervision and control is to _Chinas economic, trade, scientific, technological and cultural exchanges with other countries.A. superviseB. controlC. promoteD. limit3.We are sorry to inform you that the shipment is not _the standard stipulated in the contract.A. intoB. up toC. according toD. instead of 外贸知识4.We usually accept payment by irrevocable L/C payable _shipping documents.A. amongB. betweenC. againstD. about5.According to the Customs Law, the dutypaying value of an import item should be its normal _price which should be approved by the Customs.A. FOBB. CIFC. CFRD. FCA6.We_our price according to the international market.A. adjustB. readjustC. acceptD. admit7.The Customs shall reply in writing within _from the date of receipt of the application for the refund of the duty paid and notify the applicant of its decision.A. one monthsB. two monthsC. three monthD. six months8.The accurate declaration for the import goods is made by the_.A. consigneeB. consignorC. CustomsD. any person19.The loading, unloading, transshipment and transit of inward and outward mail bags are subject to Customs control and a _way bill should be submitted to the Customs by the enterprise providing postal service.A. coverB. coveringC. coveredD. having covered10.The de*ion of currency of the Germany is_.A. Danish KroneB. Deutsche MarkC. Cuban PesoD. Dutch Florin Guider参考答案：1.D 2. C 3. B 4. C 5. B 6. B 7. A 8. A 9. B 10. B 报关员考试报关英语精选练习试题及答案三1.The form of the receipt for any Customs duties collected for the delayed payment shall be prescribed by_.A. The Customs General AdministrationB. The Customs Houses themselvesC. The Tariff CommissionD. The Ministry of Finance2.Customs duties shall not be reduced or exempted on goods imported from or exported out of_.A. Special economic zonesB. Coastal citiesC. Chineseforeign joint venturesD. Foreign whollyowned enterprises3.when the dispute over duty payment arises between the duty payer and the Customs, the duty payer should first pay the duty and then, within _days of the issuance of the duty memo, apply to the Customs in writing for a reconsideration of the case.A. 10 daysB. 20 daysC. 30 daysD. 50 days 报关员考试4.Under what circumstances shall the Customs lift the seal affixed to the account books, documents and relevant data without delay?A. Falsifying relevant account books, documents where any possibility is detected of transferringB. Upon clearance of a caseC. Upon completion of collecting necessary evidenceD. Both B and C5.One of the very important documents in the foreign trade business is B/L.B/L is the abbreviation for_.A. Bill of LadingB. Commercial InvoiceC. Buying ContractD. Letter of Credit6.The goods which do not pass through the territory by land but call for a change of the means of transport at a place with a Customs establishment is defined as_.A. Transit goodsB. Transshipment goodsC. Through goodsD. Import and export goods7.When the consignee fails to declare the import goods within the time limit, a fee _delayed declaration shall be imposed by the Customs.A. toB. fromC. forD. with8.Amsterdam is one of the port cities of_.A. GermanyB. EnglandC. FranceD. Dutch9.China Customs. attaches great importance _the development of information. technology.A. inB. forC.withD. to10.The transport of the import or export goods should comply the Customscontrol requirements.A. withB. fromC. byD for参考答案：1. C 2.D 3.A 4.B 5.C 6.D 7.D 8.A 9.D 10.B 报关员考试报关英语精选练习试题及答案四1.The Customs surveillance zone include following places except 。A. Any seaport，railway and high way station，airport，border pass or international postal matter exchange where there is a Customs establishment B. any place where Customs control is conductedC. any place without a Customs establishment but which has been approved by the state council as a point of entry and exitD. any place along the border of the country2.Regulations on the levy of import duties on incoming passenger，s luggage and articles shall be formulated by 。A. the Customs General AdministrationB. the Tariff CommissionC. the State CouncilD. the Economic Planning Commission3.Impostion of a discriminating duty belongs to the tariff rates falling into the category of 。A. general ratesB. preferential rates 北京报关员考试C. ad valorem duty ratesD. special duty rates4.The goods which pass through the territory by land is defined as 。A. transit goodsB. transshipment goodsC. through goodsD. import and export goods5.The Customs has the right to withhold the goods and articles connected the smuggling cases 。A. forB. fromC. withD. within6.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 yearB. 2 yearsC. 3 yearsD. 4 years7. The dutypaying 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 & exportsC. the value higher than the transaction value of identical or similar goodsD. the value lower than the transaction value of identical or similar goods8. 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 Peoples Court within 15 days of receipt of the decision.A. inB. toC. onD. at9. 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 onlyB. Enterprises and other organizations engaged in domestic trade onlyC. Enterprises engaged in the business of inward process onlyD. Both A and C10. Which of the following is not one of the responsibilities of the Tariff Commission?A. To formulate the guideline for drawing up the regulationsB. To set temporary tariff ratesC. To levy Customs tariffs on imports & exportsD. To examine the draft of the amendment to tariff参考答案：1.D 2 A 3.D 4.A 5.C 6.A 7.B 8.D 9.D 10.C