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1.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

2.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

3.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

4.The loading, unloading, transshipment and transit of inward and outward mail bags are subject to Customs control and a ______way bill should be submitted to the Customs by the enterprise providing postal service.

A. cover

B. covering

C. covered

D. having covered

5.The de******ion of currency of the Germany is________.

A. Danish Krone

B. Deutsche Mark

C. Cuban Peso

D. Dutch Florin Guider

6. The customs may "withhold" the goods connected with the smuggling cases. The word "withhold" has the similar meaning of the following words except_____ .

A. keep back

B. detain

C. refuse to give

D. refund

7.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

8.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

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2014年报关员考试英语练习题汇总