The following services （ ）are performed by the forwarder on behalf of the exporter.
A. book space
B. pack the goods
C. export customs clearance
D. import customs clearance
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某市新建一环保塑料制造厂，市政府工业主管部门尽力扶持。该主管部门经市政府同意，决定对环保塑料制造厂免征企业所得税3年，并函告市地税局执行。地税局经审查环保塑料制造厂的纳税条件，认为不应免税。市地税局的下列做法错误的有：
A. 请求市政府工业主管部门以书面方式作出对环保材料制造厂免税的正式决定，然后执行该决定
B. 请求市政府以书面方式作出对环保材料制造厂免税的正式决定，然后执行该决定
C. 拒绝执行市政府工业主管部门的决定，并向市政府报告
D. 拒绝执行市政府工业主管部门的决定，并向上级税务机关报告
The Air Waybill serves as（ ）.
A. a document of title to the goods
B. a contract for transportation
C. a receipt and delivery of shipment
D. a convention for air transport
The following trade terms（ ）can be used only for sea or inland waterway transport.
A. CIF
B. CIP
C. FCA
D. FOB
When the forwarder pack the goods on behalf of exporter, he should consider the（ ）.
A. mode of transport
B. nature of the goods
C. quantity of the goods
D. quality of the goods
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