报关员考试实用报关英语全真试题及答案.docx

报关员考试好用报关英语全真试题及答案1.The Gustoms 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 2.The Customs will not_the restricted goods unless an import or export license is obtained A. clear B. release C. sell D. buy 3.The operation of the storage,processing and assembling of the bonded goods and consignment 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 defined as_. 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 formalities are performed in the way of duty payment,and will be reshipped out of the territory after being stored,processed or assembled in the territory are defined as _. A. bonded goods B. Through goods C. Transshipment goods D. Transit goods 6.In duty calculation,in case the CIF price of imports is in terms of foreign currency,it shall be converted into_. A. another foreign currency quoted B. RMB at buying price quoted C. RMB at selling price quoted D. RMB at the middle price between the buying and selling prices quoted 7.In case Customs duties are short?levied or not levied on import or export,the Customs may,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 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 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 commodities comply_the quality, specification and performance as stipulated in the contract. A. for B. in C. to D. With 11.In the foreign trade business,the payment is always made by L/C.In this sentence,L/C is the abbreviation for_. A. Bill of Lading B. Commercial Invoice C. Buying Contract D. Letter of Credit 12.The main purpose of the Customs supervision and control is to _China,s economic,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. according to D. instead of 14.We usually accept payment by irrevocable L/C payable_shipping documents. A. among B. between C. against D. about 15.According to the Customs Law,the duty?paying value of an import item should be its normal_price which should be approved by the Customs. A. FOB B. CIF C. CFR D. FCA 16.We_our price according to the international market. A. adjust B. readjust C. accept D. admit 17.The Customs shall reply in writing within_from the date of receipt 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 accurate declaration for the import goods is made by the_. A. consignee B. consignor C. Customs D. any person 19.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 providing postal service. A. cover B.covering C. covered D. having covered 20.The description of currency of the Germany is_. A. Danish Krone B. Deutsche Mark C. Cuban Peso D. Dutch Florin Guider 21.The form of the receipt 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 Finance 22.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 23.when the dispute over duty payment arises between the duty payer and the Customs,the duty payer should first pay the duty and then,within_days of the issuance 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 circumstances shall the Customs lift the seal affixed to the account books,documents and relevant data without delay? A. Falsifying relevant account books,documents where any possibility is detected of transferring B. Upon clearance of a case C. Upon completion of collecting necessary evidence D. Both B and C 25.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 26.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 27.When the consignee fails to declare the import goods within the time limit,a fee_delayed declaration shall be imposed by theCustoms. A. to B. from C. for D. with 28.Amsterdam is one of the port cities of_. A. Germany B. England C. France D. Dutch 29.China Customs.attaches.great importance_the development of information.technology. A. in B. for C.with D. to 30.The.transport.of.the.import.or.export.goods.shouldply the.Customscontrol.requirements. A. with B. from C. by D for 31.The Customs surveillance zone include following places except 。 A. Any seaport，railway and high way station，airport，border pass or international postal matter exchange where there is a Customs establishment B. any place where Customs control is conducted C. any place without a Customs establishment but which has been approved by the state council as a point of entry and exit D. any place along the border of the country 32.Regulations on the levy of import duties on incoming passenger，s luggage and articles shall be formulated by 。 A. the Customs General Administration B. the Tariff Commission C. the State Council D. the Economic Planning Commission 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 38. If the decision by the Customs on the dispute over duty payment is not acceptable to the duty payer,the duty payer has the right to sue_the PeoPle,s Court within 15 days of receipt of the decision. A. in B. to C. on D. at 39. The external auditing shall be conducted by the Customs over the following enterprises and other organizations. A. Enterprises and other organizations engaged in foreign trade only B. Enterprises and other organizations engaged in domestic trade only C. Enterprises engaged in the business of inward process only D. Both A and C 40. Which of the following is not one of the responsibilities of the Tariff Commission? A. To formulate the guideline for drawing up the regulations B. To set temporary tariff rates C. To levy Customs tariffs on imports & exports D. To examine the draft of the amendment to tariff 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. C15. B 16. B17. A 18. A19. B20. B 21. C 22.D 23.A 24.B 25.C26.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报关员考试其他货物通关全真试题及答案一、 单选 1.某电影制片厂及境外一影视公司合作拍摄电影节。因在华拍摄，需要从境外短暂进口一批由境外影视公司供给摄影器材及车辆，报关时向海关提交了保证函。按海关规定其担保期为： A.进口之日起6个月内 B.一般状况下不超过20天 C.及滞报期限一样，为14天 D.及滞纳(税款)期限一样，为7天 2.某批进口货物运输工具申报进境之日起超过了3个月，其收货人或其代理人仍未向海关申报。对此，海关可作如下哪种处理： A.将货物提取变卖，其价款在扣除各项费用、税后，余款保存一年。经收货人申请 可予发还，预期无人申请上缴国库。 B.将货物拘留，待收货人或其代理人报关时罚款处理 C.将货物没收、变卖所得价款上缴国库 D.将货物拘留，待收货人或其代理人报关时，除按日征收滞报金外，加惩罚款 3.外商投资企业经海关批准，可用海关监管货物向银行抵押贷款。以下状况哪一种行为是合法。 A.向不同地区同一家银行同时各抵押贷款一次 B.向不同地区不同银行同时各抵押贷款一次 C.向同一地区不同银行同时各抵押贷款一次 D.向一家银行抵押一次，待期满归还本息后经海关批准接着转贷 4.无代价抵偿进口货物进口时，必需填写进口报关单，供给原进口报关单、税款缴纳证以及下列哪一个机构检验证明。 A.海关 B.进口单位 C.运用单位 D.国家进出口商检机构 5.根据我国现行法规规定，依法获得法人资格中外合作企业，外国合作者投资比例应是： A.不得高于企业注册资本49% B.不得低于企业注册资本49% C.不得高于企业注册资本25% D.不得低于企业注册资本25% 6.某外商向国内一加工贸易企业供给一批价值港币1000元(外汇牌价：100港币=10.79人民币)塑料玩具样品，要求该企业按这些样品进展来样加工消费。这批玩具样品进口时，经海关审核数量合理，海关应按下列哪种方式办理手续放行： A.保税 B.免税 C.按人民币672元作为完税价格计征税款 D.按人民币1072元作为完税价格征税款 7.暂准进口施工机械、工程车辆、供安装用仪器应在规定期限内复运出境。超过规定期限，应从第几个月起开场按月征收进口关税和进口环节税。 A.6个月 B.7个月 C.8个月 D.12个月 8.下列进出口货物中，哪些货物不属于海关承受担保范围： A.俄罗斯某艺术团来华进展文艺演出而短暂运进器材，道具、服装等。 B.某外商投资企业正在向海关办理投资设备进口减免税审批手续，而货物已运抵 口岸，亟待提取运用。 C.某外贸企业在尚未办妥答应证申领手续状况下，货物已运抵口岸，亟待提取货 物。 D.某有进出口经营权消费企业进口化工原料卸货后，因口岸无专用仓库，收货 人要求海关允许将该批未放行货物短暂存放于海关监管区外仓库。 9.依法批准设立外商投资企业,应向企业所在地主管海关办理企业登记备岸手续.请从下列选项中选出哪一个不属于登记备案时应向海关供给文件： A.外经贸部签发外商投资企业批准证书 B.工商行政管理部门颁发营业执照 C.企业章程 D.验资报告 10.享受特定减免税实惠进口钢材，必需根据规定用处运用，未经海关批准不得擅自出售、转让、移作他用，根据现行规定，海关对其监管年限为： A.8年 B.6年 C.5年 D.3年 11.我国政府已经局部参加ATA公约和货物暂准进口公约，目前ATA单证册在我国仅适用于局部货物，根据现行规定下列不属于ATA单证册适用范围货物是： A.昆明世界花园艺博览会上进口展览品 B.广州商品交易会上暂准进口货物 C.财宝论坛年会暂准进口陈设品 D.美国政府代表团访华人员随身携带物品 12.进出口货样、广告品(除另有规定者外)，经海关审核数量合理，每次价值在人民币多少限额以内，海关予以免征进出口关税和进口环节税。 A.100元 B.400元 C.800元 D.1000元 13.根据现行海关规定，下列进口货物不属于海关减免税实惠范围是： A.保税区内自用消费设备 B.残疾人组织和单位进口货物 C.边民互市和边疆小额贸易进口货物、样品 <BR>D.沿海经济开放地区基建工程所需进口机械设备 二、多选 1.外国使领馆公务用品是指该馆为执行职务干脆需用物品，下列哪些物品是属于外国使领馆公务用品。 A.大使多年保藏陈设品 B.家具 C.款待用品 D.汽车 2.外商投资企业终止合同或破产时,海关对清算企业仍在监管年限内减免税进口物资应如何处理? A.免税留给合营中方接着运用 B.转让给同类外商投资企业运用,并办理结转手续 C.经海关核准,原物退运出境 D.无偿赠送境内其他企业 3.根据海关规定，在填写进出口货物报关单"贸易方式"时，有未列名贸易方式填写为"其他贸易" 。在下列几种贸易方式中，不行填写为"其他贸易"是： A.益卸货物 B.货样、广告品 C.短暂进口货物 D.对台干脆贸易 4.根据海关对进出境礼品有关规定，请指出下列物品中哪些不属于礼品范围： A.美国国务卿送给我外交代表团精致文具一套 B.日本某公司总裁送给我上海某进出口公司总经理新款汽车一辆 C.德国某汽车公司送给我前往该厂参观贸易代表团团长高级轿车一辆 D.新加坡华人送给我某名画家画笔及画料一批 5.在下列出口货物中，不需凭出口收汇核销单办公报关手续货物为： A.短暂出口货物 B.展销出口货物 C.租赁出口货物 D.出口样品 三、是非题 1某消费纸皮箱中外合资企业为扶植另一家中外合作企业按期履行合同消费产品包装出口，先将纸皮箱5000个转给了该中外合作企业,三天后才向海关申请办理有关转厂手续。这种做法符合海关监管规定。（ ） 2.暂准进口制度是一种海关业务制度：根据该项制度，某些货物(包括运输工具)在运入关境时,可以有条件地免纳进口关税和国内税.此项货物必需在特定期限内除因在运用中正常损耗者外,按原状复出口。（ ） 3.外商独资企业进口本企业自用机器设备和物资，免领进口货物答应证。（ ） 4.依法获得法人资格中外合资企业，外国投资者投资一般不低于企业注册资本49%。（ ） 5.海关对运往境外修理货物，如出口时已向海关报明并在海关规定期限内复运进境，海关审定其完税价格时应按修理费和料件费计算。（ ） 6.某经济特区内一家外商投资企业以企业自用名义进口了一辆旅行车，进口后即无偿捐给当地一个社会福利院，半年后被海关发觉，因该企业系从事公益活动，海关不得对此进展惩罚。（ ） 一、单选 1.A 2.A 3.D 4.D 5.D 6.B 7.B8.C 9.D10.A 11.D12.B 13.D 二、多选 1.BCD 2.BC3.ABCD 4.BCD 5.AD 三、是非 1.× 2.× 3. 4.× 5. 6.× 报关员考试进口货物管制全真试题及答案一、单选 1我国对出口商品分为三类管理，第一类为关系到国外民生、大宗、资源性16种列名商品。请指出下列商品中哪一种不属第一类商品。 A.茶叶 B.煤炭 C.原油 D.原木 2.目前，我国对 商品实行进口配额或答应证管理，根据现行规定，这些商品无论以何种贸易方式进口，海关均需凭进口答应证放行。 A.8种 B.13种 C.15种 D.36种 3.国家对机电产品管理分为：（1）赔额机电产品；（2）特定机电产品；（3）自动登记机电产品三个不同等级。进口通关时，除具共性商检、无线电等管理证明外，各自还须呈交不同准许进口证件。自动登记机电产品需交验。 A.进口答应证和进口配额证明 B.机电产品进口证明 C.机电产品进口登记表 D.其它 4.某省粮油进出口公司支配进口泰国大米500吨，该公司在申领进口答应证之前必需获得文件是： A.特定商品进口登记证明 B.进口配额证明 C.国家计委证明 D.国家粮食主管部门证明 5.我国增值税根本税率为17%，但对于一些关系到国计民生重要物资，增值税税率较低，为13%，在下列选项中，增值税不是13%是： A.粮食、好用植物油 B.石油、柴油、汽油 C.图书、报纸、杂志 D.饲料、化肥、农药、农机、农膜 6.为加强对机电产品管理，国家对机电产品分为：（1）特定机电产品；（2）重要工业品；（3）自动登记机电产品等三个不同类别。请问，自动登记机电产品进口通关时，除向海关交验具有共性商检、无线电等管理证明文件外，还需交验下述哪个单证？ A.进口答应证和进口配额证明 B.机电产品进口登记表 C.机电产品进口证明 D.重要工业品证明书 7.根据中华人民共和国食品卫生法规定，进出口食品及原料、添加剂、容器、包装材料、食用工具及设备，由国家指定检疫机构进展卫生监视检验，请问按规定出口食品应由下述哪个机构进展监视检验： A.口岸食品卫生检验所 B.产地食品卫生检验所 C.商品检验局 D.其它卫生检验所 二、多选 1.天津某服装进出口公司及韩国某株式会社鉴定5万件男上衣加工合同，合同规定外商无偿供给含涤35%、含毛65%混纺面料及全部服料，中方按外方要求组织消费，在最终一批原辅料运抵天津后6个月内交付成品，外商以信誉证方式支付中方加工费用，此合同在向海关办理登记备案时企业需向海关递交文件有： A.加工单位或专业外贸公司营业执照和税务机关签发税务登记证 B.外经贸主管部门签发来料加工批准书和对外签订正式来料加工合同副本 C.需申领进口答应证商品进口答应证件 D.海关认为必要其他单证如保证函等 2.请从下列选项中，指出不能经营进出口精神药物进出口业务公司。 A.中国医药保健进出口公司 B.中国粮油进出口公司 C.各省、市、区外贸公司 D.中国化工进出口公司 3.我国对进口商品分为三类管理，其中第一类为统一代理定货商品，即关系到国计民生大宗敏感性14种重要列明商品。请在下列选项中选出不属于第一类商品： A.彩色电视机 B.香烟 C.电冰箱 D.录像机 4.某粮油进出口公司从澳大利亚进口小麦5万吨，在向海关办理进口申报手续时，除向海关呈交进口货物报关单及发票、提货单外，还需呈交： A.植物检疫证明 B.商检证明 C.进口答应证 D.特定商品进口登记证书 三、是非题 1.对以进料加工、来料加工方式消费激光唱盘、激光视盘而进口料件，海关仅凭当地外经贸部门出具批准证明予以登记备案。 （ ） 2.进口列入国家限制进口可用作原料废物书目中废物，必需经国家环保局批准，方可进口，凡未列入该书目其他全部废物，制止进口。（ ） 3.外商向我国出口其未曾在中国登记过化学品，须向我化工进出口总公司提出登记申请，经审查符合规定，由其发给化学品进口环境管理登记证，海关应凭此放行进口。 （ ） 4.国家对进出口货物管制措施是各自相对独立，不能因施行了某种管制，而削减或解除另一种管制。（ ） 5.进口机电产品成套散件或零部件，每套价格总额已经到达同型号整机价格50%及以上，视同整机进口，海关根据整机进口有关规定办理进口手续。（ ） 6.出口施行食品卫生检验货物，应由各出口口岸食品卫生检验所进展卫生监视、检验。（ ） 7.凡国家对外开放一类口岸均可办理文件出口验收手续，有关单位须向海关提交文物行政管理部门批准证明或国家文物局开具文物出口特许证，贸易性文物还应交验文化部批准文件，海关凭以放行。( ) 8.进口配额证明，在有效期内没有申领进口答应证，一律作废。 9.开展金或银制品进料加工企业由于在合同登记备案时已向海关递交了中国人民银行总行或其受权分行批件，加工后金或银制品可以径行出口。( ) 10.海关对进出境货物管理中要贯彻执行主要进出境管制制度有：进出口答应制度、机电产品和重要工业品管理制度、商品检验制度、动植物检疫制度、药品、药材检验制度、食品卫生检验制度等。( ) 11.进出口答应证制度根本内容可概括为：（1）进出口经营权及经营范围审批；（2）限制性商品配额及答应证管理；（3）进出口商品分类管理；（4）外贸国别政策等四项。( ) 12.某新加坡旅游者在我境购置盖有文物鉴定部门A字头火漆印文物一件，在深圳申报出境时交验文物局开具文物出口证明后，海关即予以验放。 ( ) 13.外商及我国内某加工企业签定来料加工装协作同后，托付该加工企业在我国境内购置供加工成品局部原材料。这种状况，凡属出口货物答应证管理商品均应申报出口答应证。（ ）一、单选 1.D 2.D 3.C 4.A 5.B6.B7.C 二、多选 1.ABD 2.BC 3.ACD 4.ABCD 三、是非 1.× 2. 3.× 4. 5.× 6.×7.× 8. 9.× 10. 11. 12.× 13. 报关员考试进出境运输工具通关真试题及答案 一、单选 1.国际铁路联运列车所载货物如需变更国内到站或出境站，负责通知海关应当是： A.承载货物列车车长 B.办理变更手续车站 C.变更后货物国内到站或出境站 D.进出境货物收发货人或其代理人 2.国际民航机进境降停后，机长或其代理人不需马上向海关递交单证是指： A.入境或过境旅客以及行李物品舱单一份 B.进口货物运单一份 C.进口货物贸易合同一份 D.进口和过境货物、邮件和其他物品舱单一份 3