判断题

分期缴纳税款的租赁进口货物，应当适用海关接受申报办理纳税手续之日实施的税率。( )

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判断题

企业从事加工贸易，应当持有关批准文件和加工贸易合同向海关备案，加工贸易制成品单位耗料量由海关按照有关规定核定。 ( )

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.