1. What steps should the consignee or consignor of import and export goods or their agents follow to complete the customs declaration at the entry and exit stage of the goods ()?
A, import and export customs declaration-cooperate with inspection-pay taxes-pick up goods or deliver goods.
B, delivery or delivery-import and export declaration-cooperate with inspection-pay taxes and fees.
C. Import and export declaration-cooperation with inspection-delivery or delivery-tax payment.
D. Pick up the goods or deliver the goods-cooperate with the inspection-declare the import and export-pay taxes.
Standard answer: A.
2. If the consignee of imported goods fails to declare to the customs for more than () times since the date of declaration of means of transport, the imported goods shall be collected by the customs and sold according to law ().
A. 1 month
B.3 months
About six months.
D. 1 year
Standard answer: b
3. The consignor or his agent of export goods, unless specially authorized by the customs, shall declare to the customs after the goods arrive in the supervision area according to the regulations. A. 24 hours before loading
B. 24 hours before loading
Within 24 hours after the goods arrive at the port.
D 24 hours before the departure (or sailing) of the loaded means of transport.
Standard answer: b
4. The following statement about the time limit for declaration of import and export goods is correct ().
1. Within 14 days from the date of entry of imported goods.
B, the imported goods shall be within 14 days from the date when the means of transport declare entry.
C. Within 24 hours after the export goods arrive at Port D.
Within 48 hours after the export goods arrive at the port.
Standard answer: b
5, under normal circumstances, imported goods should be declared at the () customs.
A. Place of entry
B. Customs at the place of departure
C. Customs of destination
D, nearby customs
Standard answer: A.
Analysis: Imported goods should be declared at the customs at the place of entry. In addition, it should be noted that export goods should be declared at the exit customs. Upon the application of the consignee or consignor and with the consent of the customs, you can declare the import to the destination customs; Export goods can be declared at the customs at the place of departure.
6. The declaration date refers to ().
A, the date of submitting the electronic data declaration form to the customs
B. the date of submitting the paper customs declaration form to the customs.
Date when the customs accepts the declaration data.
D, customs release date
Standard answer: C.
7. The starting date for the collection of late payment fees is () days from the declaration date of the means of transport, and the closing date is the date when the customs accepts the declaration.
A, 7
b、 10
c、 14
d、 15
Standard answer: D.
8. The overdue part shall be calculated on a daily basis, which is the dutiable price of the imported goods ().
I. 1‰
b、0.5‰
C, three thousandths
D, five thousandths
Standard answer: b
9. The starting point of deferred payment is RMB ().
a、 10
50 pounds
c、 100
500 pounds
Standard answer: b
10. The consignee or consignor of import and export goods or his agent shall submit written documents to the customs where the goods are located with the printed paper customs declaration form and the attached documents signed and sealed from the date of receiving the notice of "on-site submission of documents" or "release of documents" from the customs. If the customs declarant fails to go through the corresponding formalities within the prescribed time limit, resulting in the cancellation of the customs declaration, the customs declarant will get a one-time score of ().
a、5； 1
b、5； 2
c、7； three
d、 10； five
Standard answer: D.
1 1. After the customs decides to release the import and export goods, it is necessary to stamp () on the relevant customs declaration form, so that the consignee or consignor of the import and export goods can go through the formalities of picking up the imported goods or loading the export goods.
I. Seal of Customs Inspection
B. Customs supervision seal
C. Customs clearance seal
D. Customs settlement seal
Standard answer: C.
12. A foreign trade company ordered a batch of imported goods from abroad by general trade, and the goods were truthfully declared, inspected and paid import tax before being released by the customs. Which of the following documents should the company use to pick up the goods from the customs supervised warehouse?
Certificate of Import (Export) Goods issued by the Customs
B. Freight documents stamped with "release stamp" by the customs
"Tax Payment Certificate" issued by the Customs
Special customs declaration form for verification of import payment of foreign exchange issued by the customs.
Standard answer: b
13. When a foreign trade company exports goods by general trade, after customs clearance, which of the following documents should the company show to the customs supervised warehouse to go through the exit formalities of loading the goods on the means of transport ().
Certificate of Export Goods issued by the Customs
Export loading certificate stamped by customs with "release stamp"
"Tax Payment Certificate" issued by the Customs
D. export receipt certificate issued by the customs
Standard answer: b
14. Customs declarers should apply to the customs for issuing goods that need to be refunded for export at the national tax authorities ().
I. Certificate of export goods
B. export receipt certificate
C. export tax refund certificate
D, export proceeds verification form
Standard answer: C.
15. The following statement about the declaration place is wrong ().
A. Imported goods shall be declared at the customs at the place of entry.
B. export goods should be declared at the export customs.
C with the consent of the customs, imported goods can be declared at the destination customs, and exported goods can be declared at the destination customs.
D. When specific goods with duty reduction or exemption are converted into general import and export, they shall be declared to the customs at the place where the goods originally entered.
Standard answer: D.
16. Regarding the modification and cancellation of the customs declaration, the following statement is correct:
A. If the customs finds that the declaration form of import and export goods needs to be amended or revoked, it can be amended or revoked directly.
2. If the customs finds that the declaration form of import and export goods needs to be revised or cancelled, the consignee and consignor and their agents shall submit the Application Form for Revision/Cancellation of the Declaration Form of Import and Export Goods.
C. If the consignee or consignor's agent requests to modify or cancel the customs declaration form, it shall submit a confirmation of the modification/cancellation of the customs declaration form for import and export goods.
D. If the import and export license needs to be changed or reissued due to the modification or cancellation of the customs declaration form for import and export goods, the consignee or consignor of import and export goods or his agent shall submit the corresponding import and export license to the customs.
Standard answer: D.
17. If the declaration is made by electronic data declaration form, the declaration date is (). If the electronic data declaration form is returned after being checked by the customs computer, it is deemed that the customs does not accept the declaration, and the consignee or consignor of import and export goods or his agent shall make a new declaration after revision as required, and the declaration date is ().
A the date when the customs declaration unit entered the electronic data and declared it to the customs; Date when the customs accepts the new declaration.
B the date recorded when the customs computer system receives the declaration data; Date of declaration by the customs declaration unit again
3. The date when the customs declaration unit entered the electronic data and declared it to the customs; Date of declaration by the customs declaration unit again
D the date recorded when the customs computer system receives the declaration data; Date when the customs accepts the new declaration.
Standard answer: D.
18, the following statement about general import and export goods is correct ()
A. General import and export goods are general trade goods.
B. the release of general import and export goods is equivalent to customs clearance.
C the actual import and export goods belong to general import and export goods.
D materials provided by foreign governments for free belong to general imported goods.
Standard answer: b
Analysis: Option A, general import and export goods are not equal to general trade goods; Option c, the actual import and export goods, except for specific duty-free goods, belong to general import and export goods; Option D, the materials provided by foreign governments free of charge belong to specific duty-free goods, while the donated goods involved in economic and trade activities or business dealings belong to general import and export goods.
19, the means of transport loaded with import and export goods declared their entry on May 9, and the consignee sent the electronic data of the customs declaration to the customs on May 15, and the customs accepted the declaration and issued a notice of on-site delivery on the same day. On May 27th, when the consignee submitted the paper customs declaration form, it was found that the customs had revoked the electronic data declaration form on May 26th, so it made a new declaration to the customs on May 30th, and the customs accepted the declaration and issued a notice of on-site delivery on the same day.
A.0 days
B.6 days
C.7 days
Eighth day
Standard answer: C.
Analysis: If the paper customs declaration form is not submitted within the specified time limit after the electronic data declaration, and the declaration is cancelled by the customs and needs to be re-declared, the tax collection start date is 15, and the end date is the date when the customs accepts the declaration again. The entry declaration will be made on May 9, and the deadline for declaration is May 23, May 24 to May 30, and the declaration will be accepted again. The deadline for the collection of late reports is May 30th, and both the start date and the deadline are included in the time period of late submission, so the report is delayed for 7 days from May 24th to May 30th.
20. If the consignee or consignor of import and export goods declares according to law and is audited by the customs, it is necessary to cancel the original electronic data declaration form and declare again. In case of overdue declaration, () shall be taken as the starting date of the late payment upon the application of the consignee or consignor of the imported goods and the approval of the customs.
A. the declaration date of the means of transport.
B 15 days from the date of entry declaration of means of transport.
C. Date of cancellation of the original customs declaration form
D 15 days from the date of cancellation of the original customs declaration. Standard answer: D.
2 1. If the consignee of the imported goods declares to the customs within the prescribed time limit, the late payment fee shall be collected from the date when the means of transport declares entry to (). Both the start date and the end date are included in the later reporting period. ( )
A date 14, the date declared by the consignee.
B Day 15, the date declared by the consignee.
C day 14, the day when the customs accepts the declaration.
D day 15, the day when the customs accepts the declaration.
Standard answer: D.
22, the following import and export goods, does not belong to the general import and export goods is ().
A. bonded consignment sales of trade goods are not approved.
B. Relief donations
C. Import and export exhibition samples of foreign commercial institutions in China
D. Small commodities imported with exhibits
Standard answer: b
23. The means of transport loaded with imported goods declared their entry on May 15, and the consignee sent the electronic data of the customs declaration form to the Customs on May 18. On May 20, the consignee found that the declaration was wrong and applied for cancellation of the electronic data declaration form. On the same day, the customs will review and cancel the electronic data declaration form, and the consignee will make a new declaration to the customs on May 30th. The customs will accept the declaration and issue a notice of on-site delivery on the same day. May 3 1 day consignee. If the above date does not involve legal holidays, the number of false positives should be ().
A.0 days
B.6 days
C.7 days
Eighth day
Standard answer: A.
Analysis: The situation mentioned in this question belongs to the situation that the electronic data declaration form is revoked with justifiable reasons. The start date of the delay period is 15 days from the date when the customs cancels the electronic data declaration form, and the end date is the date when the customs accepts the declaration again. For example, the electronic data declaration form was revoked on May 20th, and the start date of the delay period was June 4th, that is,15th day from the date when the customs revoked the electronic data declaration form. The consignee made a new declaration to the customs on May 30th, and the customs accepted the declaration and issued a notice of on-site presentation of documents on the same day. Therefore, there is no report delay, so the number of days of report delay is 0.
24. The means of transport loaded with imported goods declared their entry on Thursday, July 1, and the consignee of imported goods declared to the customs on July 20th. The customs accepted the declaration on the same day and issued a notice of on-site delivery, so the number of days of delayed declaration was ().
A.0 days
B.3 days
C.4 days
D.5 days
Standard answer: D.
Analysis: the declaration period of imported goods is within 14 days from the date when the means of transport carrying the goods declare entry. The start date of overdue declaration is15th from the date of entry declaration of means of transport, and the end date is the date when the customs accepts the declaration.
The means of transport carrying imported goods shall be declared on Thursday, July 1, and the deadline for declaration shall be July 15. July 16 (Friday) is the start date of the delayed report. If Shanghai accepts the declaration on July 20th, the deadline for overdue declaration is July 20th. If the start date and end date are included in the late reporting period, the late reporting period is from July 16 to July 20, and the late reporting period is 5 days.
25. The means of transport loaded with imported goods declared their entry on Friday, July 1, and the consignee of imported goods declared to the customs on July 20th. The customs accepted the declaration on the same day and issued a notice of on-site delivery, so the number of days of delayed declaration was ().
A.0 days
B.3 days
C.4 days
D.5 days
Standard answer: b
Analysis: the means of transport loaded with imported goods in this question declared entry on Friday, July 1 5, and the deadline for declaration was Friday, July 15. July 16 (Saturday) is the start date of late reporting. If the start date of late reporting is a legal holiday or rest day, it will be postponed to the next working day. Therefore, the start date of late reporting is July 18, and the declaration is accepted on July 20, and the deadline for late reporting is July 20. The start date and end date are included in the late reporting period, and the late reporting is from July 18 to July 20. Important test sites should pay special attention. Second, multiple-choice questions:
26. The following statements about the administration of import and export licenses for dual-use items and technologies are correct:
A. Before the import and export of dual-use items and technologies, the import and export operators shall apply to the issuing authority for the import and export license of dual-use items and technologies, and go through the corresponding import and export declaration procedures with the customs.
B the import license for dual-use items and technologies shall be subject to "one license for one batch" and "one license for one customs clearance".
Three, dual-use items and technologies export license to implement the "one license" and "one license" system.
D. The validity of import and export licenses for dual-use items and technologies generally does not exceed 1 year. In case of cross-year use, it can only be used until March 365,438+0 of the following year. Standard answers: a, b, c, d.
Second, the question of right and wrong:
27, automatic import license management, valid for 1 year, special circumstances need to cross-year use, the longest period of validity shall not exceed 3 1 day in March of the following year.
Standard answer: Wrong.
Analysis: Automatic import license management is valid for 6 months and cannot be used across years.
28. The General Administration of Customs is responsible for the issuance of import and export licenses in a unified way and implements hierarchical management.
Standard answer: Wrong.
Analysis: What are the license issuing agencies for import and export licenses and which test sites are prone to problems?
29. Before importing key used mechanical and electrical products, operators shall apply to the competent authorities for import and export licenses in advance, and the application shall be made by the end users of imported used mechanical and electrical products. The applicant enterprise shall have the qualification to engage in renovation (including remanufacturing) of key used mechanical and electrical products.
Standard answer: correct.
30. The validity period of an export license shall not exceed 6 months, and if it needs to be used in different years, the expiration date of its validity shall not exceed the end of February of the following year. Standard answer: Wrong.
3 1. Wheat, rice, corn and cotton imported by the customs shall be inspected and released by the Certificate of Import Tariff Quota of Agricultural Products stamped by the Ministry of Commerce.
Standard answer: Wrong.
Analysis: Wheat, rice, corn and cotton are managed by the National Development and Reform Commission.
32. The import and export licenses for dual-use items and technologies are all managed in the Catalogue of Import and Export Licenses for Dual-use Items and Technologies, and dual-use items and technologies outside the catalogue do not need to apply for import and export licenses.
Standard answer: Wrong.
33. When importing goods subject to import license management, the consignee shall submit an application for import license to the corresponding license issuing agency and obtain an import license after the goods enter the country and before going through the customs declaration formalities.
Standard answer: Wrong.
Analysis: It should be that operators should apply to the competent authorities for import (export) licenses in advance before organizing the import of such certified commodities.
34. The National Cryptography Bureau, together with the General Administration of Customs, promulgated the Catalogue for the Administration of Import of Cryptographic Products and Equipment Containing Cryptographic Technology, so as to impose import restrictions on such products by issuing import licenses. There is no need to apply for a password import license for imported goods outside the catalogue.
Standard answer: Wrong.
Analysis: The state implements import restriction management on password products and equipment containing password technology, and the management scope includes:
(1) Imported commodities that have been listed in the Catalogue and contain cryptographic technology but have not been listed in the Catalogue.
(2) There are six categories of commodities listed in the catalogue: encrypted fax machines, encrypted telephones, encrypted routers, non-optical communication encrypted Ethernet switches, cipher machines and cipher cards.
35, from the special customs supervision area, bonded supervision places to enter the domestic area, you need to submit a password import license.
Standard answer: correct.
Third, multiple-choice questions:
1. The following statements about the administration of import and export licenses for dual-use items and technologies are correct:
A. Before the import and export of dual-use items and technologies, the import and export operators shall apply to the issuing authority for the import and export license of dual-use items and technologies, and go through the corresponding import and export declaration procedures with the customs.
B the import license for dual-use items and technologies shall be subject to "one license for one batch" and "one license for one customs clearance".
Three, dual-use items and technologies export license to implement the "one license" and "one license" system.
D the validity period of import and export licenses for dual-use items and technologies generally does not exceed 1 year. If it is used across years, it can only be used until March 365,438+0 of the following year.
Standard answers: a, b, c, d