单项选择题

Declaration documents, import and export documents, contracts and other data directly related to import and export transactions shall be retained for ______ effective from the date of release of import and export goods.

A. one year
B. two years
C. three years
D. four years

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热门试题

单项选择题

The goods which have entered the territory, approved by the Customs as items for which no formalities are performed in the way of duty payment, and will be reshipped out of the territory after being stored, processed or assembled in the territory are defined, as ______.

A. bonded goods

B. through goods
C. transshipment goods

D. transit goods

单项选择题

The duty-paying value shall be （）.

A. the value of imports or exports declared by the consignors or consignees
B. the true transaction value of imports & exports
C. the value higher than the transaction value of identical or similar goods
D. the value lower than the transaction value of identical or similar goods