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21.The form of the receipt for any Customs duties collected for the delayed payment shall be prescribed by_________.

A. The Customs General Administration

B. The Customs Houses themselves

C. The Tariff Commission

D. The Ministry of Finance

22.Customs duties shall not be reduced or exempted on goods imported from or exported out of_______.

A. Special economic zones

B. Coastal cities

C. Chinese—foreign joint ventures

D. Foreign wholly—owned enterprises

23.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 days

B. 20 days

C. 30 days

D. 50 days

24.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 transferring

B. Upon clearance of a case

C. Upon completion of collecting necessary evidence

D. Both B and C

25.One of the very important documents in the foreign trade business is B/L.B/L is the abbreviation for_______.

A. Bill of Lading

B. Commercial Invoice

C. Buying Contract

D. Letter of Credit

26.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 goods

B. Transshipment goods

C. Through goods

D. Import and export goods

27.When the consignee fails to declare the import goods within the time limit, a fee _____delayed declaration shall be imposed by the Customs.

A. to

B. from

C. for

D. with

28.Amsterdam is one of the port cities of______.

A. Germany

B. England

C. France

D. Dutch

29.China Customs. attaches great importance _______the development of information. technology.

A. in

B. for

C.with

D. to

30.The transport of the import or export goods should comply the Customscontrol requirements.

A. with

B. from

C. by

D for

參考答案：21. C 22.D 23.A 24.B 25.C 26.D 27.D 28.A 29.D 30.B

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