题目内容

Read the following description on customs duty and decide whether the following statements are True or False.The duty calculation depends on the invoice value only.

A. 对
B. 错

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Customs duty is a kind of indirect tax which is realized on goods of domestic trade.

A. 对
B. 错

Customs duty on petroleum and alcohol is realized ad valorem.

A. 对
B. 错

Evasion of customs duty does not necessarily constitute smuggling.

A. 对
B. 错

Duty-free goods are imported and stocked in bonded warehouse.

A. 对
B. 错

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