22.Customs duties shall not be reduced or exempted on goods imported from or exported out of_______.

　　A. Special economic zones

　　B. Coastal cities

　　C. Chinese—foreign joint ventures

　　D. Foreign wholly—owned enterprises

　　23.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 ______days 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. 50 days

　　24.Under what circumstances shall the Customs lift the seal affixed to the account books, documents and relevant data without delay?

　　A. Falsifying relevant account books, documents where any possibility is detected of transferring

　　B. Upon clearance of a case

　　C. Upon completion of collecting necessary evidence

　　D. Both B and C

　　25.One of the very important documents in the foreign trade business is B/L.B/L is the abbreviation for_______.

　　A. Bill of Lading

　　B. Commercial Invoice

　　C. Buying Contract

　　D. Letter of Credit

　　26.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. Transshipment goods

　　C. Through goods

　　D. Import and export goods

　　27.When the consignee fails to declare the import goods within the time limit, a fee _____delayed declaration shall be imposed by the Customs.

　　A. to

　　B. from

　　C. for

　　D. with