题目内容

The following are customs functions, except

A. revenue collection
B. preparation of statistics
C. combat against smuggling
D. customs audit

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What taxes do customs collect, except?

A. internal taxes
B. VAT
C. excise
D. duty

On what products do customs collect excise?

A. books
B. coal
C. bikes
D. liquor

What ways are there of calculating taxes, according to the video?

A. weight and quantity
B. ad valorum and specific duty rate
C. area and weight
D. volume and dimension

What may cause wrong taxes, except?

A. forged declaration
B. misclassification
C. incorrect origin
D. outsourcing

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