1 The legal requirements for obtaining the qualification of a customs declaration entity are:

A: C is registered by the customs.

2. Customs engages in customs declaration business for those who have not obtained the qualification for customs declaration:

A: A will ban it, confiscate its illegal income and impose a fine of 654.38+10,000 yuan.

3. Which of the following powers should be approved by the directly affiliated customs commissioner or his authorized subordinate customs commissioner:

A: When investigating smuggling cases, inquire about the deposits and remittances of suspected units and personnel in financial institutions and postal enterprises.

4. Which of the following departments should register the customs declaration enterprises:

A: B is directly under the Customs.

5. The validity period of the customs declaration registration certificate of the customs declaration enterprise and the customs declaration registration certificate of the consignor and consignor of import and export goods:

Answer: D The customs declaration enterprise is 2 years, while the import and export goods are received and delivered for 3 years.

6. The following imported wastes are heavy and can be applied for transit:

Answer: b waste paper

7. Goods that will no longer be subject to import license management in 2005 are:

Answer: C CD production equipment

8. If the export license needs to be used across years under special circumstances, its validity period shall not exceed the following year:

Answer: b At the end of February.

9. Among the following import and export licenses, "non-one batch and one license" is managed:

A: Certificate of approval for imported waste.

10 a Chinese-funded enterprise imports and exports TV sets assembled with parts, but the export contract has not been concluded when the import contract of processing trade is filed with the customs, and the customs allows it to be filed. The bonded amount of imported materials and parts is:

Answer: C 100%

1 1 The main functions of bonded areas and export processing zones are:

A: Processing trade.

12 A textile import and export company bought a batch of grey fabrics in China, shipped them abroad for printing and dyeing, and then entrusted a garment factory to process them into garments, and then recycled them for export. The customs declaration procedures applicable to the first and second exports are as follows:

Answer: Material processing and general export.

13 the guarantor may provide a guarantee to the customs with the following property and rights:

A: A RMB deposit certificate.

14 regarding the application principle of provisional tax rate, the following statement is wrong:

Answer: d If the export goods subject to export tax rate have a provisional tax rate, the provisional tax rate is not applicable.

15 A company imported a set of machinery and equipment from Germany, and the invoice indicates: the CIF Tianjin price of the equipment is USD 300,000, the installation and technical service fee of the equipment after import is USD 10000, the buyer's commission is USD 1000, and the seller's commission is USD 1500. The transaction price of this batch of goods after customs approval is:

A: b $30 1500.

16 If the taxpayer underpays or misses the tax payment in violation of regulations, the customs may recover the tax within a time limit, and impose a daily late fee for underpaying or missing the tax payment from the date of paying the tax or releasing the goods to the date when the customs discovers the violation. The prescribed time limit and collection standard of late payment fees are respectively:

Answer: B 3 years, 0.5/ 1000.

17 when applying for customs declaration, the filing list of imported goods in the bonded area is:

A: A bonded area imports processing trade materials from abroad.

18 if a processing trade enterprise violates customs regulations and fails to truthfully declare the unit consumption of finished products in processing trade to the customs, the customs will give the following penalties:

Answer: A fine of more than 5% and less than 30% of the value of goods at D is imposed. If there are illegal gains, the illegal gains shall be confiscated.

19 the consignee or consignor of import and export goods violates the national import and export regulations, and the import and export of goods subject to automatic import and export license management cannot submit the automatic license certificate when declaring to the customs.

A: D Customs will not release it.

20 Which of the following documents is a commercial document:

Answer: d invoice

2 1 Which of the following statements best fits the meaning of legal weight:

A: The weight of pure goods plus the weight of inner packaging materials that directly contact the goods.

Which of the following trade terms used for China's exports is wrong:

Answer: b FOB London

23 MFN treatment is called:

A: B Foreign equality clause

Ports located on the Pacific coast are

Answer: D. Seattle

In 2004, China's total import and export trade reached 1. 1.5 trillion US dollars, ranking first in the world;

A: A is the third place.

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Two multiple choice questions

1 In any of the following circumstances, the customs shall give a warning, order it to make corrections, and may impose a fine ranging from 1000 yuan to 5,000 yuan:

B. After the customs declaration enterprise obtains the change registration permission, or the contents registered by the customs, such as the name of the importer and exporter, the nature of the enterprise, the enterprise registration, the legal person, etc. If it has been changed, it has not gone through the formalities of change with the customs in accordance with the regulations.

(3) Changing or activating the "Special Seal for Customs Declaration" without filing with the Customs.

(4) The declarant leaves his post and fails to go through the relevant formalities with the customs as required.

2. The following statements about the declaration of import and export goods are correct:

The declaration of import and export goods refers to the process that the consignee or consignor of import and export goods or their agents go through the entry and exit formalities and related customs affairs with the customs.

C customs declaration of import and export goods can be handled by the consignee or consignor of import and export, or it can be entrusted by a customs declaration enterprise.

D customs declaration of import and export goods shall be handled by customs declarers who have obtained the qualification of customs declarers according to law and registered at the customs.

(3) The Customs shall order the taxpayers of import and export goods to provide tax payment guarantee according to law, but if the taxpayers cannot provide tax payment guarantee, the Customs may take the following tax preservation measures with the approval of the Customs Commissioner directly under it or the Customs Commissioner under its authorization:

(1) Notify the taxpayer, the bank or other financial institution in writing to suspend the payment of the taxpayer's deposit equivalent to the taxable amount.

Detain the taxpayer's goods or other property whose value is equivalent to the tax payable.

4 The requirements for enterprise personnel in the Conditions for Registration and Licensing of Customs Declaration Enterprises include:

The number of customs declarers shall be no less than 5.

The investor, the person in charge of customs declaration business and the customs broker have no smuggling records.

The person in charge of customs declaration business has more than 5 years working experience in foreign trade or customs declaration.

The following institutions have the right to issue import and export licenses:

check all

6. For the following bulk and bulk goods that are subject to automatic import license management, there is no need to apply for automatic import license separately if the overflow quantity is less than 3% of the total goods:

check all

7 The management system of goods technology import and export license is the main body of China's import and export license management system, and its management scope includes:

check all

8. Among the following goods, those that need to be tracked by the customs are:

Unloading and processing goods

D. inbound and outbound maintenance goods

Nine, processing trade contract surplus, leftover materials, defective products and by-products, need to fill in the customs declaration form to the customs in the following ways:

Carry forward amount

return

give it up

10 The following items are within the scope of customs administrative license:

check all

1 1 If a processing trade enterprise loses the contract of the Processing Trade Registration Manual, which of the following documents should it submit to the customs for approval?

check all

12 the work of the consignee or consignor of import and export goods or his agent to cooperate with the customs inspection mainly includes:

A is responsible for handling goods, unpacking and repackaging goods.

Answer the inspector's questions.

D. sign and confirm the inspection record.

13 the following statement that customs declaration documents are applicable to inbound express mail is correct.

The document category is subject to KJ 1 customs declaration.

Personal articles shall be subject to the Personal Articles Express Declaration Form.

C KJ2 declaration form is applicable to samples and advertisements that are duty-free according to customs regulations.

14 the following commodities belong to the "retail complete sets of commodities" stipulated in the general rules for the classification of the harmonized system:

A gift box with a bottle of coffee, a bottle of coffee partner and two plastic cups.

A bowl of instant noodles, a cake, two packages of condiments and a plastic fork.

15 under which of the following circumstances can the customs refuse to accept the declared price and re-evaluate:

A the buyer's disposal of imported goods is restricted by the seller, which is embodied in the fact that the buyer must resell the imported goods to a third party designated by the seller.

B The sales price reached by the buyer and the seller is based on the premise that the buyer buys a certain amount of other goods from the seller at the same time.

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C part of the income generated by importers selling imported goods in China is returned to exporters, and then the specific amount of this income is still uncertain.

16 regarding the applicable time of the tax rate, the following statement is correct:

3. Applicable to leasing imported goods and paying taxes by installments.

4. If the imported goods are declared with the approval of the customs before arrival, the tax rate implemented on the day when the means of transport carrying the goods declare entry shall apply.

17 regarding the calculation of import and export taxes and fees, the following statement is correct:

The threshold is RMB in 50 yuan.

C tax is calculated in points, rounded as follows.

18 the "value of goods" as mentioned in the regulations of People's Republic of China (PRC) customs on administrative punishment includes:

check all

19 "People's Republic of China (PRC) customs regulations on administrative punishment" stipulates that in any of the following circumstances, the customs shall impose a heavier punishment:

(1) Smuggling has been committed again within two years after being sentenced to a penalty for smuggling or being punished by the customs.

(3) Violating customs supervision regulations again within 1 year after being punished by the General Administration of Customs for violating customs supervision regulations.

According to the Foreign Trade Law of People's Republic of China (PRC), the state may restrict or prohibit the import of relevant goods and technologies for the following reasons:

check all

2 1 packing list is a list used to explain the details of goods packaging, also known as:

packing list

B color code list

According to Incoterms 2000, the following trade terms are only applicable to water transport:

CFR

landed cost

International multimodal transport has six basic conditions, including:

Select all

According to the laws of China, the inspection standards implemented by the commodity inspection authorities for import and export commodities include

check all

Regarding the most-favored-nation treatment in the WTO agreement, the following statement is correct:

A any concession granted to one member must apply to all other members.

There is no obligation to give the other party any preferential treatment.

There is no obligation to obtain preferential treatment through negotiation.

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Three true and false questions

1. According to the customs regulations, in addition to the declaration of import and export goods, the application for filing, modification and cancellation of processing trade contracts should also be handled by customs declarers who have obtained the qualification of customs declarers according to law and registered with the customs. (√) 2. When an enterprise that has gone through the customs declaration registration is entrusted by a processing trade business unit to carry out processing trade production, it is regarded as an associated person in the customs declaration activities. (√) 3. According to the principle of customs establishment stipulated in the Customs Law of People's Republic of China (PRC), the state can arrange the relationship between the higher and lower levels of customs and the mutual relationship between customs outside the existing administrative divisions if necessary by customs supervision and management. (√) 4. Customs declaration enterprises and consignors and consignors of import and export goods must obtain the customs registration permission before they can go through the registration formalities of customs declaration units. (×)5. The customs may impose a penalty of suspending the customs declaration business for 6 months on the customs declarers who score 30 points. (×) 6. Foreign trade control is a compulsory administrative act of the government. China's foreign trade control can be divided into goods import and export trade control, technology import and export trade control and international service trade control. (√) 7. Tariff quota management refers to various measures taken by the competent national authorities to restrict imports by issuing licenses. (×) 8. Foreign trade operators can only engage in foreign trade activities for their own enterprises within the scope permitted by the state, and may not accept others' entrustment to handle foreign trade business on their behalf within the business scope. (×) 9. If the electronic data declaration form is returned by the customs, the consignee or consignor of import and export goods or his agent shall make a new declaration after revision as required, and the date of declaration shall be the date when the customs accepts the new declaration. Exhibits imported under (√) 10.ATA Documentary shall be re-transported out of the country within 6 months from the date of entry of the goods. Under special circumstances, the extension period should be extended. If the extension period does not exceed 6 months, it may apply to the customs directly under the central government for an extension. If the extension period exceeds 6 months, it shall be approved by the General Administration of Customs. (√) 1 1. The public bonded warehouse is operated by an independent enterprise as a legal person in China, mainly engaged in warehousing business and providing bonded warehousing services to the society, with a minimum area of 2,000 square meters. (√) 12. When goods seem to be classified under two or more tax items, they should be classified according to the principle of "classification from the back". (×) 13. The taxpayer or his agent shall pay the tax to the designated bank within 15 working days from the date when the customs issues the tax payment form. (×) 14. the customs of the municipality directly under the central government shall make a decision on the pre-determination of the certificate of origin within 150 days from the date of receiving the application for pre-determination of the origin of the consignee or business unit of imported goods and all necessary documents, and notify the applicant. (√) 15. The customs shall verify and notify the taxpayer to go through the formalities of tax refund within 30 days from the date of accepting the application for tax refund. Taxpayers shall go through the relevant tax refund procedures within 60 days from the date of receiving the notice. (×) 16. According to the customs regulations, in the process of filling in the declaration form of import and export goods, the unit with the sixth digit of the business unit code of "8" shall not be filled in as a business unit. (√) 17. Whoever forges, alters or buys or sells customs documents, the customs may impose a fine of not less than 50,000 yuan but not more than 500,000 yuan on the parties concerned, and confiscate the illegal income if any; If a crime is constituted, criminal responsibility shall be investigated according to law. (√) 18. After the customs accepts the filing application and takes intellectual property protection measures, if the intellectual property right holder fails to find the infringing goods because he fails to provide exact information, fails to take protective measures in time or fails to take effective protective measures, the intellectual property right holder shall bear the responsibilities by himself. (√) 19. In international trade, different types of goods need different packaging methods. Used for bulk granular or liquid commodities, such as grain, cement, oil, etc. They can be directly loaded on the means of transport, which is called naked loading. (×) 20. Among the registered bill of lading, bearer bill of lading and instruction bill of lading, instruction bill of lading is the most widely used. (√) 2 1. If a foreign company offers a US$ 60 per barrel CIF hamburger (the insurance rate is 1% and the insurance rate is 10%), the calculation formula is: cfrc3 = 60 (1-kloc-0/). (√) 23. The World Trade Organization has the status of a legal person and has the same status as the International Monetary Fund and the World Bank; At the same time, it is also a specialized agency of the United Nations, and its members only include sovereign countries. (×) 24. Most of China's exports to the United States are labor-intensive and low-value products, such as textiles, shoes, bags and toys. (√)25. The Anti-Secession Law is a law that promotes the development of cross-strait relations and the peaceful reunification of the two sides. (√)

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Four comprehensive practical problems:

( 1)

1 The entrusted processing involved in this case is called in customs management.

B. Cross-border processing in different places

2. The filing procedures of processing trade contracts involved in this case should be:

A Shenhua Company applies to the competent customs where Jiashun Company is located.

3. When the processing trade contract is filed, the bank deposit subsidiary ledger shall be handled according to the following provisions:

C, establish a ledger, and pay the deposit according to 50% of the taxable amount of imported materials.

4. During the execution of the processing trade contract, the material exchange and disposal shall meet the following requirements.

A the materials exchanged must be of the same variety, specification and quantity.

D the same amount of materials exchanged by the enterprise shall be handled by itself.

Five, the processing trade contract surplus materials carry forward shall meet the following requirements:

A should be carried forward in the same business unit and the same processing plant.

B should be carried forward under the same imported materials and the same processing trade mode.

Documents and materials such as written application for carry-over and list of surplus materials shall be provided to the customs.

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(2)

1 The documents that the unit should submit when handling the declaration of goods entry to the customs are:

goods declaration for implortation

Automatic import license

Customs clearance form for inbound goods

(2) When the entity handles the import declaration with the customs, the declared quantity is:

190 ton

Which of the following provisions can the customs handle compensation for imported goods?

B tax is levied on general imported goods and licenses.

4. If the wrong 20 tons of goods are not returned overseas:

A can give up handing it over to the customs for legal treatment.

The carrier may entrust an agent to sell in China.

C if it fails to report within the time limit, the customs may withdraw and sell it according to law.

The 20 tons of goods sent by mistake will be returned overseas.

D according to the direct return processing.

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5. Commodity classification:

1 frozen river crab: 0306 249 1

Two "crocodile" brand leather briefcases: 4202 1 190.

3 sponge rubber powder row, used to apply perfume powder when making up: 96 16 2000.

4 "Daughter Red" brand rice wine (alcohol concentration 15%), packed in a 2-liter clay pot: 2206 0000.

5 Cotton bleached plain woven fabric, 250g/m2: 5209 2 100.

6 Beauty "brand lemon-flavored bright liquid, 600 ml pressure canned, sprayed on the surface of furniture when using: 3405 2000.

7 dried lotus seeds, 500g in bags: 12 12 9994.

8 Beverage vending machines in public places (equipped with refrigeration devices): 8476 2 100.

9 Early pregnancy self-test card, paper, coated with detection reagent, can be used to preliminarily judge whether pregnant or not by the color change after contacting with urine: 3822 00 10.

10 "Tian Tian" brand combined cotton paper, 250 sheets/sheet, specification19cm * 20cm: 4818 2000.

1 1 "Longjing" green tea, 150g plastic bag: 0902 1090.

12 procaine injection for local anesthesia: 3004 9090

13 canned mung bean soup, made of cooked mung beans and sugar, with a solid content of about 35%: 2005 59 10.

14 low density polyethylene particles: 390 1 9020

15 plain woven fabric of bleached cotton thread and yellow artificial cotton yarn, 300g per square, containing 50% cotton thread and artificial cotton yarn: 52 1 1 2 100 respectively.

16 fire truck equipped with high-pressure water pump, water cannon and ladder: 8705 30 10.

17 electronic tonometer records the changes of ophthalmic arterial pressure and ophthalmic venous pressure to diagnose eyes: 90 18 5000.

18 jewelry worn on the wrist, made of camphor wood in the shape of beads, and then strung together with threads: 7 1 17 9000.

19 "Hitachi" color plasma TV (display screen 74cm): 8528 1248

20-flavor duck tongue, a flavor snack, vacuum packed, 15g/ bag: 1602 399 1.

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Fill in the customs declaration form

1 record number column: axxx2 "date of import" B 2005 04 10 3 "mode of trade": C 06 15 4 "exempted nature" C 503 5 "country of shipment" bGermany 6 "port of shipment" d Antwerp 7 "domestic destination" F 9 "premium" C 0.3 10 "number of pieces" A11"packing type" A naked 12 "net weight" B 28795 13 "case number" D "

D processing and selling back 16 "shall be marked with wheat code and the product name, specification and model of" D Kong 17 "shall be noted.

C hot rolled alloy steel seamless boiler tubes 18 "quantity and unit" D28795kg 28.795ton 19 "country of origin" B 304 20 "inspection-free" a exemption.