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

答案：6. D 7. B 8. D 9 .A 10 .D

編輯推薦：

2015年報關水平測試報關基礎知識考前自測練習題

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