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Listening Quiz: Câu Hỏi Của HMRC Về Giá Trị Xuất Khẩu – Easy Level
Th4 4, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Nhân viên hải quan (English for Customs)
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1.
What are James and Linda mainly discussing?
A complaint about damaged goods
A request to cancel an export order
A tax inquiry from HMRC about export value
A business trip arrangement for a shipment
Explanation:
They are discussing a letter from HMRC asking about the value declared on an export consignment and how to respond.
2.
What did HMRC ask James to explain?
A missing invoice number
The delivery date of the shipment
The reason the order was delayed
The declared amount for the export consignment
Explanation:
James says HMRC asked about the value on the export consignment and wants them to explain the declared amount.
3.
What documents does James say he has ready to send?
A customs penalty notice
A refund form and receipt
The invoice and shipping documents
Only the export contract
Explanation:
James asks whether they have the invoice and shipping documents, and then says he has them ready to send.
4.
Why does Linda say they must reply quickly?
To delay the shipment
To request a lower tax rate
To cancel the invoice
To avoid fines
Explanation:
Linda explicitly says, ‘We must reply quickly to avoid fines.’
5.
What can be inferred about the next thing James will do?
He will send a clear explanation with supporting documents
He will return the goods to the supplier
He will ask HMRC to change the export destination
He will ignore the letter and wait
Explanation:
Linda asks him to explain how they calculated the price, and James says he will include the invoice and transport costs, so he will likely send an explanation with supporting documents.
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