2021年报关员考试实用报关英语全真试题及答案

报关员考试实用报关英语全真试题及答案1.The Gustoms ___y“withhold”the goods connected with the ___uggling cases.The word“withhold”has the similar meaning of the following words ex ___pt_____ . A. keep back B.detain C.refuse to give D.refund2.The Customs willnot______the restricted goods unless an import or export li ___nse is obtained A. clear B. release C. sell D. buy 3.The operation of the storage,pro ___ssing and assembling of the bonded goods and consig ___ent sales should be approved by and registered_______the Customs. A. For B. by C. from D. With 4.The goods which are carried into and out of the territory by the same vessel or aircraft are definedas_______. A. transit goods B. transshipment goods C. through goods D. import and export goods 5.the goods which have entered the territory,approved by the Customs as items for which no for ___lities are performed in the way of duty payment,and will be reshipped out of the territory after being stored,pro ___ssed or assembled in the territory are defined as _______. A. bonded goods B. Through goods C. Transshipment goods D. Transit goods 6.In dutycalculation,in case the CIF pri ___ of imports is in terms of foreign currency,it shall be converted into_______. A.another foreign currency quoted B. RMB at buying pri ___ quoted C. RMB at selling pri ___ quoted D. RMB at the middle pri ___ between the buying and selling pri ___s quoted 7.In case Customs duties are short—levied or not levied on import or export,the Customs___y,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 disputearising from duty payment between the auditee and the Customs should be dealt with in aordan ___ with the provision laid down in the______. A. Regulations on Customs External Auditing of the people,s Republic of China B. Customslaw 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 modities ply_____the quality, specification and perfor ___n ___ as stipulated in the contract. A. for B. in C. to D. With 11.In the foreign trade business,the payment is always ___de by L/C.In this senten ___,L/C is the abbreviation for_________. A. Bill ofLading B. Commercial Invoi ___ C. Buying Contract D. Letter of Credit 12.The ___in purpose of the Customs supervision and control is to _______China,seconomic,trade,scientific,technological and cultural exchanges with other countries. A. supervise B. control C. promote D. limit 13.We are sorry to inform you that the shipment is not_______the standard stipulated in the contract. A. into B. up to C. aording to D. instead of14.We usually aept payment by irrevocable L/Cpayable______shipping documents. A. among B. between C. against D. about 15.Aording to the Customs Law,the duty—paying value of an import item should be its nor___l_______pri ___ which should be approved by the Customs.A. FOBB. CIFC. CFRD. FCA 16.We______our pri ___ aording to the international ___rket. A. adjust B. readjust C. aept D. admit 17.The Customs shall reply in writingwithin______from the date of re ___ipt of the application for the refund of the duty paid and notify the applicant of its decision. A. one months B. two months C. three month D. six months 18.The aurate declaration for the import goodsis ___de by the______. A. consignee B. consignor C. Customs D. any person 19.The loading,unloading,transshipment andtransit of inward and outward ___il bags are subject to Customs control and a______way bill should be submitted to the Customs by the enterprise providing providing postal servi ___. A. cover B..covering C. covered D. having covered 20.The description of currency of the Ger ___nyis________. A. Danish Krone B. Deutsche Mark C. Cuban Peso D. Dutch Florin Guider 21.The form of the re ___ipt 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 Finan ___ 22.Customs duties shall not be redu ___d 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 andthen,within______days of the issuan ___ 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 circumstan ___s shall the Customs lift the seal affixed to the aount books,documents and relevant datawithout delay? A. Falsifying relevant aount books,documents where any possibility is detected of transferring B. Upon clearan ___ of a case C. Upon pletion of collecting ne___ssary eviden ___ D. Both B and C 25.One of the very important documents in the foreign trade business isB/L.B/L is the abbreviation for_______. A. Bill of Lading B. Commercial Invoi ___ 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 pla ___ with a Customs establishment is defined as_____.A. Transit goodsB. Transshipment goodsC. Through goodsD. Import and export goods 27.When the consignee fails to declare the import goods within the time limit,afee_____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. Ger ___ny B. England C. Fran ___ D. Dutch 29.China Customs.attaches.great importan __________the development of infor ___tion.technology. A. in B. for C.with D. to30.The.transport.of.the.import.or.export.goods.should.ply the.Customscontrol.requirements. A. with B. from C. by Dfor 31.The Customs surveillan ___ zone include followingpla ___s ex ___pt 。