01.A company for a foreign-invested enterprises, which commissioned a domestic import and export business rights of import and export company B imported clothing
processing equipment, three sets of equipment by the C company responsible for the transportation of the equipment, the D customs broker is responsible for the Customs declaration of imports, as a D company
of the Customs Broker, you fill in the declaration. "Business unit" fill in
A.A company B.B company C.C company D. Customs broker
02. A foreign-funded enterprises to export a number of women's wool suit, the suit with 95% of imported processed materials and 5% of domestic raw materials
processing and become. Which declaration should be filled in when the enterprise goes to the Customs for the export of suits?
A. General trade with export goods declaration B. Special export goods declaration for processing
C. Special export goods declaration for foreign-invested enterprises D. Special export goods declaration for processing and compensatory trade
03. Imported goods declaration of the "mark mark code and comments" column should indicate the following "Column should indicate which of the following:
A. Multiple container number
B. Entrusted foreign trade companies to import the goods of the name of foreign-invested enterprises
C. Marked mark in the graphics and numbers. Text
D. Agreement on the rate of goods of origin mark
04. Imported goods declaration has a number of joint, please point out that the following declarations in the declaration of those belonging to the basic joint customs declaration?
A. Customs Retention Union B. Enterprise Retention Union C. Customs Write-off Union D. Customs Statistics Union
05. China's import and export company A and a Hong Kong company B signed an import contract, the contract specifies that the A to B to buy 5,000 tons of Thai rice, the rice from Thailand through Singapore. The rice is shipped from Thailand to Qingdao, China via Singapore and Hong Kong. According to the above situation to fill in the customs declaration, which of the following fill in the incorrect:
A. The country of origin (region) for the "Hong Kong", the country of origin (region) for the "Singapore"
B. The country of origin (region) for the "Singapore", the country of origin (region) for the "Singapore", the country of origin (region) for the "Singapore", the country of origin (region) for the "Singapore", the country of origin (region) for the "Singapore". B. Country of origin (region) is "Singapore" and country of origin (region) is "Thailand"
C. Country of origin (region) is "Hong Kong" and country of origin (region) is "Thailand"
D. The country (region) of origin is "Thailand", the country (region) of origin is "Hong Kong"
06. According to the different circumstances of import and export commodities, the number of commodities to fill in some of the provisions, please select which of the following provisions are in line with the customs regulations:
A. Import and export goods must be filled in accordance with the Customs legal unit of measurement.
B. With the Customs standardized quantities and units inconsistent with the actual transaction of the number and unit does not have to fill in the customs declaration
C. You can put "a box". "A package" and other similar quantities and units filled in the declaration
D. Can not be added to the whole machine and parts to fill in the number
07. According to Customs regulations, in filling out the import and export declarations of goods in the "mode of trade", the "other trade" in which the "other trade", the "other trade", the "other trade", the "other trade", the "other trade", the "other trade", the "other trade", the "other trade". Other trade" does not include
A. Processing trade in the value of 4000 U.S. dollars, belonging to 78 kinds of low-value auxiliary materials C. Overloading of goods
B. Foreign-invested enterprises to use domestically-produced materials processed products for export D. Temporarily imported goods
08. According to the Customs declaration of "mode of transportation" on the customs declaration According to the Customs on the "mode of transportation" column, "other transportation" refers to which of the following modes of transportation?
A. Pipeline transportation B. Manned transport C. Camel transport D. Transmission grid delivery
09. A company imported goods belonging to the Export Processing Zone of bonded goods, its customs declaration in the "filing number" column should be filled in as follows:
A. "Imported goods tax exemption certificate" No.
C. Marking code of "imported goods tax exemption certificate" No.
D. "imported goods" No.
E. "Imported goods" No. "imported goods" No. "imported goods" No. "imported goods" No. "imported goods" No. C. Marking code for H. Sixth for the D electronic ledger filing number
B. "Import Processing Registration Manual" No.
D. Marking code for the H electronic ledger filing number
10. According to Customs regulations, the direct transfer of goods imported into the territory of the customs declaration by sea, the "name of the means of transportation" column should be filled out as follows:
The "name of the means of transportation" column should be filled out as follows:
The "name of the means of transportation" column should be filled out as follows The column should be filled in:
A. ship name + / + @ + inbound voyage B. @ + 16-bit customs declaration pre-entry number
C. ship's name D. ship's name / voyage
11. an import and export company to a country exported 500 tons of wheat in bulk, the batch of wheat is divided into three cabins in a ship, the Customs declaration of the "number of pieces of "and" packaging type "two items of the correct reporting should be:
A. pieces of 500 tons, packaging type for the" tons " B. pieces of 1, packaging type for the" ship"
C. pieces of 3, packaging type "cabin" D. pieces of 1, packaging type "bulk"
12. China's import and export company from Hong Kong purchased a number of Sony brand TV, the TV for the Japanese brand, which the picture tube for the production of South Korea, the integrated circuit board produced by Singapore, other parts are produced in Malaysia, and finally assembled by South Korea into a complete set. The company declared to the Customs and Excise Department to import the batch of televisions, the place of origin should be filled out as follows:
A. Japan B. South Korea C. Singapore D. Malaysia
13. spun yarn in Taiwan, China, shipped to Japan to weave into cotton fabrics, and rinsing. Ironing. Bleaching. Dyeing . Printing. The above cotton fabrics were shipped to Vietnam to make pajamas, and then changed packaging through Hong Kong for resale in China. China's customs should be which of the following countries (regions) for the original origin of the goods:
A. Japan, because the first substantial processing of the garment in Japan
B. Taiwan, China, because the yarn is in Taiwan, China, to complete the manufacture of
C. Vietnam, because of the made of garments in the tariff classification has changed
D. Hong Kong, because the goods were imported from Hong Kong
14. The goods were imported from Hong Kong
14. Name of goods entering or leaving the country. Quantity. Specification. Price. Country of origin. Trade mode. Consumption country. Trade country or other items that should be declared inaccurate declaration, the Customs in accordance with the relevant provisions, the amount of fines imposed is:
A. less than 1,000 yuan B. less than 10,000
C. less than 50,000 D. less than the equivalent value of the goods or less than twice the amount of tax to be paid
15. a unit of export of a batch of goods, the terms of the transaction for the CFR, the total price is The total price of the goods is HK$1,000, which includes freight charges of 5% and sales commission of HK$300. What is the total FOB price of the shipment?
A.1000 B.650 C.1250 D.665
16. Customs regulations provide that enterprises registered with Customs are given a ten-digit code number called the "business unit code". Please indicate the correct composition of the ten-digit code in the following options:
A. Area code, the nature of the enterprise code and sequential code
B. Detailed address of the enterprise code, the special area code, the nature of the enterprise code and sequential code
C. The enterprise is located in the province. Directly under the city code special area code, the nature of the enterprise code and sequential code
D. The enterprise is located in the province. Aspiration city code and provincial municipalities. County . Planned cities. Coastal open city code, the nature of the enterprise code, special
special area code and sequential code
17. A machinery import and export company imported from Japan, "combine harvester" 10 units and at the same time imported part of the accessories, divided into 30 boxes shipped for import. In the declaration to the Customs, imported goods declaration accompanied by invoices. Packing list. A bill of lading for sea transportation, the invoice states that the unit price of each unit is USD22400 for CIF Shanghai, and the total price is USD224000, and the accessories are not priced separately. Accordingly, the customs declaration of imported goods should be filled in the relevant columns as follows:
A. Transaction: CIF B. Number of pieces: 30
C. Trade name: combine harvester and its attachments
D. Place of origin: Japan 116E unit price: 22400
Multiple Choice Questions
01. "Total price" project, which of the following statements are correct
A. "General trade" goods should be filled in according to the actual price specified in the contract
B. Return of imported export goods, should be filled in according to the original export price of the goods
C. The goods should be filled in according to the original export price of the goods
C. p>
C. Free samples of goods. Advertising goods, can be exempted from reporting
D. Finished products under the processing of incoming exports, only need to fill in the labor charges
02. Which of the following types of units can be reported as a business unit.
A. External contracts but not the implementation of the contract unit
B. Non-external contracts but the specific implementation of the contract unit
C. Entrusted foreign trade companies to sign and implement the contract of imported investment equipment, foreign-invested enterprises
D. Acceptance of imported overflow of goods and handle the customs declaration of goods and tax formalities
03. Import and export company (party A) and a Singaporean company (party B) signed an export contract, the contract stipulates that party A to party B to sell 5,000 pieces of shirts, on April 10, 1998 in Shanghai shipment, via Hong Kong to Singapore. At the time of signing the contract, Party A learned that Party B would also ship the goods from Singapore to Chile. According to the above situation when filling out customs declarations, which of the following is not correct.
A. Arrival country (region) for "Hong Kong", the final destination country (region) for "Singapore"
B. Arrival country (region) for "Singapore B. The country (territory) of arrival is "Singapore" and the country (territory) of final destination is "Chile"
C. The country (territory) of arrival is "Hong Kong" and the country (territory) of final destination is "Chile. "
D. Arrival country (region) for the "Chile", the final destination country (region) for the "Chile"
04. In filling out customs declarations, the Customs and Excise Department, according to the different circumstances of import and export commodities. The quantity of goods to fill in a number of provisions, choose which of the following provisions are in line with the customs regulations:
A. Standardized quantities and units, should be filled in the number and units specified in the Customs Statistical Commodity Catalog
B. With the Customs standardized quantities and units inconsistent with the number and units of the actual transaction is also filled in on the declaration
C. Can not be added together to fill in the quantity of the whole machine and the number of parts
C. The whole machine and the number of components The number of parts and machines can not be added together to fill in the number
D. Can not be similar to "a volume". "a box". "A bundle" and other more general skills and units filled in the customs declaration
05. A company imported from Japan combine harvester 10 units and some accessories, divided into 30 boxes, the invoice states that the unit price of each unit for the CIF Shanghai US $ 22,400, the total price of US $ 22,400, accessories do not count the price. The total price is US $ 22,400, and the accessories are not priced separately. Customs declaration of imported goods in the following columns
Correctly filled in:
A. Transaction: sea freight B. Number of pieces: 30
C. Trade name: combine harvester and accessories D. Unit price: 22400
06. In the following narrative, in line with the rules and rules of origin and the material change in the standard is:
A. Goods after After processing, in the customs import and export tariff code of the tax number four-digit level of the tax code number column has been changed
B. Goods after processing, the value-added portion of the total value of the new product has reached 30% and above
C. Goods after repackaging and finishing
D. Goods after the re-screening and re-packaging
07. An import and export company Customs broker in the production of an import declaration, in the "mark mark and notes" column added the following content, please select which content is correct:
A. NO MARK words B. Payment of foreign exchange write-off sheet number
C. Commodity Inspection Certificate and its No. D. Feed Processing Contract ****2 This manual and all the numbers
08. A joint venture from South Korea to import a number of machinery and equipment as an investment. The company commissioned A import and export company to sign the import contract, and on behalf of the import procedures. A import and export company and foreign orders, then commissioned the B company specifically for the transportation of goods, while commissioning the Shanghai C Customs Company is responsible for the import declaration procedures. Please select the following units appearing in the relevant columns of the customs declaration which is filled in the wrong.
A. Business unit, A import and export company B. Consignee: a joint venture
C. Declaration unit: B D. Consignee: A import and export company
Judgment
01. The same company imported goods imported into more than one bill of lading can be filled in the same customs declaration.
02. An enterprise approved by the Customs and Excise Department to extract a batch of goods from the bonded warehouse for domestic sales to the domestic market, as the original batch of goods into the bonded
warehouses for the import of air transport, so in the declaration of "mode of transportation" column should be filled in the "air transportation"
Judgemental Questions
01. "
The goods were imported by air at the time of entering the bonded warehouse.
03. Import and export goods declaration is the customs supervision of import and export goods. Taxation. Statistics and audit. Investigation of the important
basis, is the processing trade import and export goods write-off. Export tax rebates and foreign exchange management of important evidence, but also to investigate and deal with import and export goods
Important written basis for smuggling. Violations of the important written basis.
04. Transit transportation in the "point of shipment" is to point out that the export of goods for customs clearance and shipment procedures.
05. Customs declaration on the "consignee unit" shall be the final consumption of imported goods in the territory. The use of the name of the unit, "consignor"
should be the export of goods in the territory of the production or sale of the name of the unit.
06. An enterprise approved by the Customs and Excise Department from the bonded warehouse to withdraw a batch of goods for domestic sales to the domestic market, due to the original batch of goods into the bonded warehouse
tax warehouse for the import of air transport, so in the customs declaration of the mode of transportation should be filled out in the column of the "air transport".
07. A clothing company to a Customs for the registration of import processing contract filing procedures, in the processing trade manual received
There are three items of goods, the first item for the nylon fabric, the second item for the lining of cotton, the third item for the zipper. April 1998
10 the company imported a part of the lining of cotton and a part of the zipper, so that the Fill in the customs declaration commodity number and name
should be arranged in accordance with the imported goods serial number of the first item for the lining of cotton, the second item for the zipper.
08. China Instruments Import and Export Corporation purchased from Panasonic Corporation of Japan belonging to three contracts of six different specifications of precision instruments on the same ship a
and shipped. As these goods are a single species and the number is not large, the declaration can be used to declare an imported goods declaration accurately. True
Real. Complete. Clearly filled.
09. An import unit in the declaration of imports of leasing period of more than one year of leasing trade goods, only fill out a trade mode
"leasing trade" of the customs declaration, the Customs and Excise Department that the declaration of errors.
10. A company imported a batch of feed with a total weight of 10,000 kilograms, the feed is packaged in paper bags, but the documents are not marked
net weight deduction of paper bags. In this case, the gross weight can be declared as net weight.
11. A leasing company engaged in domestic leasing business. The company commissioned a foreign trade company in Guangzhou to import 50 water
cement mixer trucks from Japan for rental to domestic construction companies. A foreign trade company in Guangzhou to order, to the Customs for import
import declaration procedures, the batch of goods for leasing the mode of trade should be reported as "general trade".
12. Customs declaration on the "commodity name. Specification model" column, the correct content should be filled in Chinese commodity name. Specification model,
English name and brand of the commodity, one must not be missing.
13. Transit transportation in the "point of shipment" is to point out that the export of goods for customs clearance and shipment procedures.
14. A chemical import and export company under a factory to import a batch of raw materials in the form of processing trade, after arriving at Hong Kong by sea, the import declaration
Customs declaration of the "record number" column should be filled in for the goods of the processing trade manual number.
15. Import and export goods declaration is the customs supervision of import and export goods. Taxation. Statistics and audit. Investigation of the important
basis, is the processing trade import and export goods write-off. Export tax rebates and foreign exchange management of important evidence, but also to investigate and deal with the smuggling of imported and exported goods
Important written basis for violations. Violations of the important written basis.
16. The United Nations World Health Organization (WHO) to provide assistance to our country a German-made medical equipment. Germany was commissioned by the United Nations to send the
batch of goods to China. In this case, the country of origin should be reported as United Nations and the country of origin as Germany in the import declaration.
17. Beijing Coal Import and Export Corporation has contracted to export 100,000 tons of "washed coking coal" to Pakistan, and Tangshan Coal Branch
executes the contract, organizes the source of goods and arranges for export. In this case, the customs declaration "business unit" column should be filled in as "Beijing
Beijing Coal Import and Export Corporation" 11091 ××××× (Beijing Coal Import and Export Corporation's number.
18. Customs declaration on the "consignee unit" should be the final consumption of imported goods in the territory. Use the name of the unit, "consigning unit"
should be the export of goods in the territory of the production or sale of the name of the unit.
19. An automobile import and export company imported 50 German production car, each car comes with a set of maintenance tools produced in France,
import declaration, the country of origin of the maintenance tools should be filled in according to the car for Germany.
When importing, the country of origin of the maintenance tools should be Germany according to the car.