2025年报关员英语真题解析卷.docxVIP

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2025年报关员英语真题解析卷

一、单选题(共20题,每题2分,合计40分)

1.Inthecontextofcustomsdeclaration,thetermduty-paidvaluereferstowhichofthefollowingscenarios?

A.Thevalueofgoodsdeclaredasimportedbutnotyetclearedthroughcustoms.

B.Thetotalvalueofgoodsincludingtaxesanddutiescalculatedforimportation.

C.Thedeclaredvalueofgoodsbytheexporterbeforeanycustomsdutiesareapplied.

D.Theresidualvalueofgoodsaftercustomsdutieshavebeendeductedfromthedeclaredvalue.

Answer:B

Explanation:Theduty-paidvalueincustomsdeclarationrepresentstheto

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