单项选择题

The goods which pass through the territory by land is defined as （）.

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

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单项选择题

The external auditing shall be conducted by the Customs over the following enterprises and other organizations （）.

A. Enterprises and other organizations engaged in foreign trade only
B. Enterprises and other organizations engaged in domestic trade only
C. Enterprises engaged in the business of inward process only
D. Both A and C

单项选择题

The form of receipt for any Customs duties collected for the delayed payment shall be prescribed by ______.

A. The Customs General Administration
B. The Customs Houses
C. The Tariff commission

D. The Ministry of Finance