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6.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

7. 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

8. If the decision by the Customs on the dispute over

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2012年報(bào)關(guān)員考試強(qiáng)化沖刺試題匯總

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