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

参考答案：

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. C 15. B 16. B

17. A 18. A 19. B 20. B 21. C 22.D 23.A 24.B 25.C

26.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