单项选择题

Regulations of Customs duties on Imports and Exports of the People’ s Republic of China
is one of the （） basis of the collection of the Customs duty

A．legal
B．financial
C．managerial
D．none of the above

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单项选择题
A bond is needed when the bill of lading cannot be availed of the time of entry of the im- ported commodities. What does the sentence mean（）

A. A bond is needed when the bill of lading is unavailable when the goods arrive at the destination.
B. A bond is needed when the bill of lading arrives at the port of destination.
C. A bond is not needed when the goods arrive at the destination.
D. A bond is needed when the goods arrive at the destination if there is no bill of lading at all.
单项选择题
When the consignee fails to declare the import goods within the time limit, a fee （） delayed declaration shall be imposed by the Customs.

A．to
B．from
C．for
D．with
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