33.Impostion of a discriminating duty belongs to the tariff rates falling into the category of 。
A. general rates
B. preferential rates
C. ad valorem duty rates
D. special duty rates
34.The goods which pass through the territory by land is defined as 。
A. transit goods
B. transshipment goods
C. through goods
D. import and export goods
35.The Customs has the right to withhold the goods and articles connected the smuggling cases 。
A. for B. from C. with D. within
36.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
37. 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
參考答案：
1 .D 2 .B 3 .D 4. C 5. A 6. D 7. B 8. D 9 .A 10 .D 11.D 12. C 13. B 14. C 15. B 16. B 17. A 18. A 19.
B 20. B 21. C 22.D 23.A 24.B 25.C 26.D 27.D 28.A 29.D 30.B 31.D 32 A 33.D 34.A 35.C 36.A 37.B 38.D
39.D 40.C
A. general rates
B. preferential rates
C. ad valorem duty rates
D. special duty rates
34.The goods which pass through the territory by land is defined as 。
A. transit goods
B. transshipment goods
C. through goods
D. import and export goods
35.The Customs has the right to withhold the goods and articles connected the smuggling cases 。
A. for B. from C. with D. within
36.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
37. 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
參考答案：
1 .D 2 .B 3 .D 4. C 5. A 6. D 7. B 8. D 9 .A 10 .D 11.D 12. C 13. B 14. C 15. B 16. B 17. A 18. A 19.
B 20. B 21. C 22.D 23.A 24.B 25.C 26.D 27.D 28.A 29.D 30.B 31.D 32 A 33.D 34.A 35.C 36.A 37.B 38.D
39.D 40.C