单项选择题

白油（）

A．21
B．22
C．23
D．24

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单项选择题

In case Customs duties are short-levied or not levied on import or export, the Customs may, within （） after the date of payment of Customs duties or the date of release of the goods, recover the amount of Customs duties short-levied or not levied.

A. six months
B. one year
C. two years
D. four years

单项选择题

Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the provision laid down in the （）.

A. Regulations on Customs External Auditing of the People’s Republic of China
B. Customs law of the People’s Republic of China
C. Regulations on Import and Export Tariff of the People’s Republic of China
D. Both B and C