单项选择题

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

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单项选择题

某公司将一批货物运往境外加工，该批货物在出境时与该批货物相同货物的进境价格是CIF1500美元，而该批货物复运进境进的价格是CIF2000美元，这样，这批出境加工货物的完税价格是____。

A．3500美元
B．2000美元
C．1500美元
D．500美元

单项选择题

Specific duties are levied （） some physical unit such as dollars per bushel, per kilo, or per metre and ad valorem duties are calculated as a percent of the value of the goods.

A. on the basis of
B. with the basis of
C. on the base of
D. with the base of

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