单项选择题

Debit note is an accounting document detailing amounts due to be paid by ______.

A.a creditor
B.an exporter
C.an importer
D.a debtor
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单项选择题
The Customs surveillance zone include the following places except ______.
A.any seaport, railway and high way station, airport, border pass or international postal matter exchange where there is a Customs establishment
B.any place where Customs control is conducted
C.any place without a Customs establishment but which has been approved by the state council as a point of entry and exit
D.any place along the border of the country
单项选择题
Tariffs may ______ on commodities leaving an area or on merchandise entering an area.
A.levy
B.be levied
C.effect
D.be effected
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