海关英语
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2023年3月20日发(作者：ipad主题)对外经济贸易大学远程教育学院
2008--2009学年第二学期
海关英语期末复习题
（请与本学期大纲对照，答案来自2009.6.13答疑系统，供参考）
判断题：
dedwarehousingarrangementisnotusefulformaterials
thataresubjecttoahighlevelofimportduty.错
goodsmustnotbesoldinthedomesticmarketevenafter
importdutypayment.错
nsactionvalueofimportsisexactlythesameasthetotal
amountactuallypaidorpayablebythebuyertothesellerforsuchimports
whensoldtothePeople’sRepublicofChina.错
nsigneesofimportsandconsignorsofexportsareobliged
topayCustomsduties.错
limportorexportgoodscanstaywithinorbeyondthe
territoryforeveraftertheimportorexportdutypayablehasbeenfully
paidduringtheentryorexitstageandallCustomsformalitieshavebeen
performed.对
ral,theCustomsoperationsintheCustomsclearance
procedureofimportandexportgoodsconsistof4stepsinsequence:cargo
inspection,documentexamination,dutycollectionandreleaseof
goods.错
signeeofimportgoodsorthecustomsagencyenterprise
shalldeclaretotheCustomsofficewithin15daysasofthedaywhen
declarationismadefortheentryofthetransportmeans.错
ortorexportlicenceisoneofthedocumentsattachedto
thedeclarationformforimportorexportgoodsthataresubmittedtothe
Customs.对
heCustomshasconcludedtheverificationofthe
electronicdeclarationform,theprintedpaperdeclarationformandthe
requiredattacheddocumentsarenotrequiredtobesubmittedtothe
Customswithinaspecifiedtimelimit.错
fladingcoverscargoesintendedforexport.错
ppingOrdermustbeamendedinthecasethatthereareshut-out
cargoes.对
utinabondedwarehousemaybeeitherclearedforhome
consumptionwiththeimportdutybeingpaidortakenoutofthe
country.对
nwardbondedgoodsaretakenawayfromtheportofentry,the
Customsisstillentitledtoexercisesupervisionoverthem.对
nsactionvalueofidenticalorsimilargoodsmeansthe
transactionvalueofidenticalorsimilargoodssoldwithintheterritory
ofthePeople’sRepublicofChinaatthetimeoftheimportationor
roughlyaroundthesametime.对
enttariffratesmaybeapplicabletogoodsofthesamekind
iftheyoriginateindifferentcountries.对
ststepoftheCustomsoperationsintheCustomsclearance
procedureofimportandexportgoodsisdutycollection.错
ssupervisionoverbondedgoodsdoesnotendeveniftheyare
permittedtobetakenawayfromtheentryport.对
neesorconsignorsofimportorexportgoodsandentrusted
customsagencyenterprisesneednottoberegisteredattheCustomsfor
goingthroughCustomsdeclarationprocedures.错
ly,thedeclarationformofimportorexportgoodscanbe
modifiedafteritisacceptedbytheCustomsoffice.错
tomsdoesnotallowdeclarationsinadvance.错
lgoodsimportedwithdutyreductionorexemptionforspecial
areas，specialenterprisesorspecialpurposesaresubjecttoCustoms
supervisionandcontrol.对
igatorydutypayershallpaythedutywithin15daysasofthe
daywhentheCustomsfillsinandissuesadutypaymentform.对
aseofpaymentfailurewithinthetimelimit,theCustomsshall
chargeanoverduefineof0.05%oftheamountofthedutiespayableper
dayasofthedaywhenthedutiesareindefault.对
importerneedstosellthegoodsinthebondedwarehousefor
homeconsumption,heshouldpaytheimportduty.对
ssupervisionofbondedgoodsactuallystartsbeforethe
arrivalofthegoodsattheportofentry.对
iablevalueofimportsshallbeexaminedanddeterminedbythe
Customsonthebasisofthetransactionvalueofthegoodsandshallalso
includefreightandrelatedexpensesandinsurancepremiumofthegoods
incurredbeforethegoodsareunloadedattheplaceofentrywithinthe
territoryofthePeople’sRepublicofChina.对
porarytariffrateissetupforimportgoodstowhichthe
most-favored-nationtariffrateapplies,thetemporarytariffrate
prevails.对
hecharacteristicsofgeneralimportandexportgoodsisthat
Customscontinuesitssupervisionoverthegoodsaftertheir
release.错
spreferspaperdeclarationformstoelectronicones.错
tomsagencyenterpriseisentrustedtogothroughthe
procedureofCustomsdeclaration,ithastheobligationtoverifycertain
informationconcerningthegoodsanddocumentsgivenbyitsclient.对
neesofimportgoodsorcustomsagencyenterprisesshall
declaretotheCustomsofficeswithin15daysasofthedaywhen
declarationismadefortheentryofthetransportmeans.错
msagencyenterprisemustsubmitapowerofattorneyfor
Customsdeclarationtogetherwiththedocumentsandinstrumentsattached
tothedeclarationformforimportorexportgoods.对
sistheonlypartypresentattheexaminationofgoods.错
sneedstochecktherelevantcertificatesorpermitsbefore
grantingreleaseofgoods.对
toredinabondedwarehousemaybeclearedforhomeconsumption
onlyinonelotaftertheimportdutyhasbeenpaid.错
lly,bondedgoodsaresubjecttotheimportandexportlicense
requirement.错
hecharacteristicsofgeneralimportandexportgoodsisthat
theyaresubjecttotherelevantnationalcontrolsystemconcerninginward
andoutwardgoods.对
larationofimportorexportgoodsmaybemodifiedwithCustoms
approval.对
ortdutyongeneralimportgoodsmustbepaidinfullamount
duringtheentryprocess.对
onicdeclarationformsarenotacceptedbytheCustomsinthe
declarationprocedure.错
tentinthepaperdeclarationformmaybedifferentfromthat
intheelectronicdeclarationform.错
gordischarginggoodscannotbeginuntilCustomspermits.对
lgoodsimportedwithdutyreductionorexemptionare,in
principle,subjecttotheimportandexportlicensingsystemandimport
andexportcontrolregulationsofthestate.对
ly,whenaconsignee,orconsignororhisagentgoesthrough
theCustomsclearanceprocedure,thefirststepispayingduties.错
aseacustomsdeclarationagencyenterprisedoesnottakeany
legalliabilityforshort-levieddutyornon-levieddutyifitaccepts
theentrustmentofanobligatorydutypayerandhandlestheformalities
ofCustomsdeclarationanddutypaymentinthenameofitsclient.错
tomsmaychoosefromtheprescribedvaluationmethodsasit
likes.错
eofgeneralimportorexportgoodsbytheCustomsmeansthe
endoftheCustomsclearance.对
tomsmayauthorizeearlyreleasetosuchitemsasdangerous
goodsorperishablegoods对
49.A“customsagent”meansthesameasa“customsbroker”.对
tomsisresponsibleforunpackingandmovinggoodswhen
inspectingthem.错
lishtermfor“增值税”is“safeguardduty”.错
nesetermfor“Customsclearance”is“结关”.对
lishtermfor“来料加工”is“processingwithmaterials
suppliedbyclients/processingwithsuppliedmaterials”.对
nesetermfor“schemeofinitiallevyandsubsequentrefund”
is“不征关税和其它税收制度”.错
nesetermfor“Customshouse”is“海关总署”.错
nesetermfor“over-carriedcargo”is“溢载货物”.对
nesetermfor“numberofpackage”is“件数”.对
lishtermfor“原产地”is“placeofconsignment”.错
nesetermfor“overduefine”is“增值税”.错
nesetermfor“bondedwarehousingarrangement”is“保税
仓库”.错
lishtermfor“先征后退制度”is“schemeofinitiallevyand
subsequentrefund”.对
lishtermfor“海关估价”is“transactionvalue”.错
nesetermfor“over-landedcargo”is“溢卸货物”.对
nesetermfor“regionalCustoms”is“隶属海关”.错
nesetermfor“ShippingOrder”is“装箱单”.错
nesetermfor“quarantinecertificateis“商品检验证
书”.错
lishtermfor“报关授权委托书”is“powerofattorneyfor
Customsdeclaration”.对
nesetermfor“subordinateCustoms”is“直属海关”.错
nesetermfor“short-landedcargo”is“短装货物”.错
lishtermfor“提单”is“BillofLading”.对
nesetermfor“commodityinspectioncertificate”is”检
疫证书”.错
nesetermfor“specificduty”is“特别关税”.错
nesetermfor“processingwithimportedmaterials”is“进
料加工”.对
nesetermfor“cleargoodsforhomeconsumption”is“将
货物结关内销”.对
nesetermfor“preferentialtariff/dutyrate”is“特惠税
率”.对
lishtermfor“滞纳金”is“overduefine”.对
nesetermfor“temporarilyimportedorexportedgoods”
is“暂时/暂准进出口货物”.对
nesetermfor“re-exportationorre-importationinthe
originalstate”is“在原产地复出口或复进口”.错
lishtermfor“总担保”isgeneralguarantee.对
nesetermfor“ATACarnet”is“加工贸易手册”.错
lishtermfor“直转”is“transshipmenttransit”.错
lishtermfor“中转”is“transshipmenttransit”.对
lishtermfor“出口转关货物”is“outwardgoods”.错
lishtermfor“清洁舱单”is“cleanmanifestof
cargo”.对
lishtermfor“总提（运）单”is“masterbilloflading
(waybill)”.对
nesetermfor“sub-billoflading(waybill)”is“清洁舱
单”.错
nesetermfor“TallyReport”is“运抵报告”.错
nesetermfor“TallyReport”is“理货报告”.对
nesetermfor“tonnagedues”is“吨位”.错
nesetermfor“tonnagedues”is“吨税”.对
nesetermfor“ImportManifest”is“进口载货清单”.对
nesetermfor“ExportManifest”is“出口载货清单”.对
nesetermfor“IntellectualPropertyRights”is“知识产
权”.对
nesetermfor“CustomsUnion”is“关税同盟”.对
“WorldCustomsOrganization(WCO)”is海关合作理事会.错
nesetermfor“InternationalConventiononHarmonized
CommodityDescriptionandCodingSystem”is“商品名称及编码协调制度
国际公约”.对
porarilyimportedorexportedgoodsaregrantedtotalduty
exemption.错
asgoodsarere-exportedorre-imported,temporarilyimported
orexportedgoodsmaybeusedwithinoroutsidetheterritoryforan
unlimitedtimeperiod.错
nesetermfor“themost-favored-nationtariffrate”is“特
惠税率”.错
stemporarilyimportedforaspecificpurpose
areusedforanotherone,theyarerequiredtogothroughCustoms
formalitiesdifferentfromthosefortemporarilyimportedgoods.对
temporarilyimportedorexportedgoodsunder
theATAcarnet,thecarnet-holderdoesnotneedtofillinthedeclaration
formandprovidetheguarantee.对
temporarilyimportedorexportedgoodsunder
theATAcarnet,noCustomsdutyischargedbutthecarnet-holderneeds
tofillinthedeclarationform.错
temporarilyimportedorexportedgoodsunder
theATAcarnet,noCustomsdutyischargedbutthecarnet-holderneeds
toprovideaguaranteeforthem.错
rmalitiesmaybeperformedinadvancebeforethe
temporarilyimportedgoodsarriveintheterritory.对
ghtemporarilyimportedgoodsaretakenaway
fromtheplaceofentry,theCustomswillcontinueitssupervisionofthe
goods.对
orarilyimportedorexportedgoodsarenot
re-exportedorre-importedwithinthespecifiedtimelimitandare
divertedtodomesticoroverseassales,theimportorexportdutyandtaxes
mustbepaidonthem.对
porarilyimportedorexportedgoodsarenot
clearedfromtheCustomsuntiltheCustomsauthorizesconclusionafter
verificationandcancellation.对
arilyimportedorexportedgoodsinthenarrow
senseareexemptedfromdutiesonthebasisofadutyguarantee.对
hicharecarriedfromoneinlandCustomsoffice
toanotherbelongtogoodsinCustomstransit。对
ationinadvancemaybemadeforbothgoodsin
inwardCustomstransitandgoodsinoutwardCustomstransit.对
aseoftransshipmenttransit,goodsare
transferredontoinlandmeansoftransport.对
dsinCustomstransit,theconsigneeor
consignororhisagentdoesnothavetofillintheDeclarationForm.错
ationforgoodsinCustomstransitmustbemade
inwrittenform.错
onicdeclarationforgoodsinCustomstransitis
notacceptedbytheCustoms.错
signeeorhisentrustedcustomsagencyenterprisemay
handleCustomsdeclarationproceduresforinwardgoodsandarticles
beforetheCustomsreceivesthemaindataoftheoriginalmanifest.错
tomsmayhandletheinspectionandclearance
proceduresforoutwardgoodsandarticlesafterthearrivalreportis
submitted.对
tomsisnotconcernedwiththeloadingor
dischargingofashipunlessthereareillegalactivities.错
annotstartloadingordischargingwithout
Customspermission.对
tomsneedstocheckifthereisanyshut-out
cargobeforeaship’sdeparture.对
ral，theperiodofthedutyguaranteemaynot
exceedsixmonths.对
ligatorydutypayerfailstofulfillhisduty
paymentobligation,thebankissuingaletterofdutyguaranteeforhim
hastheobligationtopaytheduty.对
rofdutyguaranteeissuedbyabankoranyother
financialinstitutionsisofjointliabilityguarantee.对
asethattheclassificationofgoodshasnot
beendetermined,adutypayermustpresentafull-amountdutyguarantee
ifherequeststheCustomstoclearthegoodspriortodutypayment.对
asethatthedutiablevalueofgoodshasnot
beendetermined,adutypayermustpresentafull-amountdutyguarantee
ifherequeststheCustomstoclearthegoodspriortodutypayment.对
asethattheplaceoforiginofgoodshasnot
beendetermined,adutypayermustpresentafull-amountdutyguarantee
ifherequeststheCustomstoclearthegoodspriortodutypayment.对
purposeofCustomsexternalauditing,
declarationforms,importandexportdocuments,contractsandotherdata
directlyrelatedtoimportandexporttransactionsshouldberetainedfor
3yearsfromthedateofreleaseoftheimportandexportofthegoods.对
purposeofCustomsexternalauditing,
declarationforms,importandexportdocuments,contractsandotherdata
directlyrelatedtoimportandexporttransactionsshouldberetainedfor
1yearfromthedateofreleaseoftheimportandexportofthegoods.错
ly,theCustomsnotifiesinadvancetheaudited
ofanexternalauditbydeliveringaNoticeofCustomsExternal
Auditing.对
lly,classificationofgoodsshouldbe
determinedaccordingtotheactualstateofgoodswhentheconsigneeor
consignororhisagentdeclarestotheCustoms.对
ly,forthegoodswhicharedeclaredinadvance,
theyshouldbeclassifiedaccordingtotheiractualstatewhentheyare
deliveredattheCustomssupervisionarea.对
signeeorconsignororhisagentshoulddeclare
thename,specificationsandsize,rtorexportgoodsinan
accuratemanner,andclassifythegoodsbydeterminingtheir
correspondingHScode.对
signeeorconsignororhisagentisrequiredto
determinetheHScodeofimportorexportgoodswhendeclaringtothe
Customs.对
Scodedeclaredbytheconsigneeorconsignor
orhisagentneedstobemodified,theDeclarationFormmustbealso
modifiedwithCustomsapproval.对
sgoodfortheharmonizationofCustomsand
tradeproceduresandhelpstoreducethecostsrelatedtointernational
trade.对
otonlycontributestotheharmonizationof
Customsandtradeprocedures,itisalsousefulinmanyotherareas.对
ldCustomsOrganizationhasmadealotof
effortsindevelopingglobalCustomsstandards,thesimplificationand
harmonizationofCustomsproceduresandtradefacilitation.对
单项选择题：
nesetermfor“ATACarnet”is_________.C
A.报关单证明联B.出口货物中转通知书
C.暂准进口单证册D.商品预归类决定书
ldCustomsOrganizationdevelopedmany
internationalinstrumentsonCustomsissuesincluding_______.D
anbulConvention
heabove
lishtermfor“保函”is_________.D
teedeposit
ofGuarantee
nesetermfor“tonnagedues”is_________.D
A.吨位证书B.净吨位C.出港证D.吨税
nesetermfor“RegulationsofthePeople's
RepublicofChinaonImportandExportDuties”_________.A
A.中华人民共和国进出口关税条例
B.中华人民共和国海关法行政处罚实施细则
C.进出口税则商品及品目注释
D.中华人民共和国进出口税则本国子目注释
lnameof"HS"is_______.A
monizedCommodityDescriptionandCodingSystem
izedSystem
monizedCustomsProceduresSystem
monizedRulesofOriginSystem
stransitformalitiescanbecompleted
________.D
aringinadvancetotheCustomsintheplaceofdesignated
destinationorintheplaceofconsignment;
sofdirecttransit,thatis,bydirectlyfillinginthe
declarationformforgoodsinCustomstransitattheCustomsintheplace
ofentryorintheplaceofconsignment;
softransshipmenttransit,thatis,thecarriersinsidethe
territoryortheiragentsuniformlydeclaretotheCustomsintheplace
ofentryorintheplaceofconsignment.
heabove
omprisesabout5,000commoditygroups;each
identifiedbya_______digitcode,arrangedinalegalandlogical
structureandsupportedbywell-definedrulestoachieveuniform
classification.C
nesetermfor“shut-outcargo”
is_________.B
A.短卸货物B.退关货物C.破损货物D.溢载货物
lishtermfor“唛头”is_________.A
ngdocuments
ngbills
nesetermfor“packinglist”
is_________.C
A.货物规格B.商品名称C.装箱单D.包装清单
nesetermfor“thevaluationmethodof
transactionvalueofidenticalgoods”is_________.C
A.倒扣价格估价方法B.类似货物成交价格估价方法
C.相同货物成交价格估价方法D.计算价格估价方法
nesetermfor“exportdrawback”
is_________.C
A.提取出口货物B.退回出口货物C.出口退税D.退关
lishtermfor“从价税”is_________.C
levalue
nesetermfor“transactionvalue”
is_________.A
A.成交价格B.货物价值C.海关估价D.从价税
lishtermfor“运单”is_________.B
stofcargoD.
ShippingOrder
lishtermfor“反倾销税”is_________.B
ionaltariffD.
tariffquota
ocument(s)is/areamongthedocumentsattached
tothedeclarationform:D
heabove
makedeclarationstoCustoms?D
gnorofexportgoods
heabove
ocument(s)is/areamongthedocumentsattached
tothedeclarationform:D
orexportlicence
heabove
ly,Customsmayrecoverunderpaidorunpaid
dutieswithin_______asofthedaywhenthedutieswerepaidorwhenthe
Customsclearancewasmade.C
ear
eswereunderpaidorunpaidbecauseof
obligatorydutypayers’violationofrelevantprovisions,theCustoms
maydemandtheobligatorydutypayerstomakeuptheunderpaidorunpaid
dutieswithin________asofthedaywhenthedutieswerepaidorwhenthe
Customsclearancewasmade.B
A.5yearsB.3yearsC.2yearsD.1year
fthefollowingbelongstothespecialCustoms
duty:ABC
l
duty
ly,whenaconsignee,orconsignororhisagent
goesthroughtheCustomsclearanceprocedure,theformalitiesinsequence
are:B
ationininspection,goodsdeclaration,payingdutiesandtaxes
andfees,pickinguporloadinggoods.
eclaration,cooperationininspection,payingdutiesandtaxes
andfees,pickinguporloadinggoods.
dutiesandtaxesandfees,cooperationininspection,goods
declaration,pickinguporloadinggoods.
guporloadinggoods,cooperationininspection,goods
declaration,payingdutiesandtaxesandfees.
torydutypayersmayrequesttheCustomsin
writtenformtorefundoverpaiddutieswithin________asofthedaywhen
thedutieswerepaid.C
ear
igatorydutypayershallpaythedutyinthe
designatedbankwithin______daysasofthedaywhentheCustomsfills
inandissuesadutypaymentform.C
A.30.B.20C.15D.10
norsofexportgoodsorcustomsagency
enterprisesshalldeclaretotheCustomsafterthegoodsarriveatthe
custodyareaoftheCustomsbut________beforeloading.A
A.24hoursB.36hoursC.48hoursD.60hours
多项选择:
tomswillexamineandverifyinformationsuch
as_________concerningimportorexportgoodsdeclaredbyconsigneesor
oforigin
tomsmaycarryoutexternalauditingon
_______.ABCD
risesandunitsusingordealingwithgoodsentitledtothe
treatmentofdutyreductionorexemption
risesandunitsengagedinbusinessdirectlyrelatedto
importandexportasdefinedbytheCustomsGeneralAdministration
ri ngagedinCustomsbrokerage
ri ngagedinCustomsbondedbusiness
tomsmaycarryoutexternalauditingon
_______.ABCD
risesandunitsengagedinforeigntrade
ri ngagedinforeignprocessingtrade
ri ngagedinCustomsbondedbusiness
risesandunitsusingordealingwithgoodsentitledtothe
treatmentofdutyreductionorexemption
aCustomsexternalaudit,theCustomsmay
check_______.ABCD
tbooks
tvouchers,
sdeclarationforms
andexportgoods
ly,adutyguaranteetakestheform
of_______.ABC
nteedeposit
rofguaranteeissuedbyabank
rofguaranteeissuedbyanyfinancialinstitution
rofguaranteeissuedbyatradingcompany