单项选择题

When the dispute over duty payment arises between the duty payer and the Customs, the duty payer should first pay the duty and then, within （） of the issuance of the duty memo, apply to the Customs in writing for a reconsideration of the case.

A. 10 days
B. 20 days
C. 30 days
D. one year

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热门试题

单项选择题

The goods which do not pass through the territory by land but call for a change of the means of transport at a place with a Customs establishment is defined as （）.

A. transit goods
B. transhipment goods
C. through goods
D. import and export

多项选择题

归类总规则二扩大了税目条文的商品范围，下列叙述中正确的是（）。

A．税则税目所列的商品应包括该商品的具有完整品和制成品基本特征的不完整品和未制成品
B．税则税目中所列的商品应包括该商品和具有完整品和制成品基本特征的该商品的不完整品和未制成品的未组装件和拆散件
C．税则税目中所列的材料或物质，应包括有该种材料或物质与其他材料或物质混合或组合的物品
D．根据归类总规则二，经过加工的机器零件的毛坯，不应当以列名的该机器零件归类