2025年报关员考试英语笔试.docxVIP

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2025年报关员考试英语笔试

一、单选题(共20题,每题2分,合计40分)

1.Inthecontextofcustomsdeclaration,thetermduty-paidvaluereferstowhichofthefollowingscenarios?

A.Thevalueofgoodsdeclaredaftertaxpaymenthasbeencompleted.

B.Thevalueofgoodsdeclaredbeforetaxpaymentisdetermined.

C.Thevalueofgoodsdeclaredwithoutconsideringtaximplications.

D.Thevalueofgoodsdeclaredfortaxexemptionpurposes.

Answer:A

Explanation:Theduty-paidvalueincustomsdeclarationreferstothevalueofgoodsdeclaredaftertaxpaymenthasbeencompleted.Thistermiscommonly

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