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Listening Quiz: Sử Dụng Kho Hàng Ngoại Quan Để Trì Hoãn Thanh Toán Thuế – Advanced Level
Th10 4, 2024
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Chuyên viên xuất nhập khẩu (English for Import Export Specialist)
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1.
What is the conversation mainly about?
Why customs authorities always reject export requests
How bonded warehouses can help delay duty payment for exported goods
How to build a warehouse for storing local products
How to avoid exporting goods to free zones
Explanation:
The conversation explains what bonded warehouses are and how they let exporters delay duty payment, along with rules and limits.
2.
What happens to duty payment when goods are kept in a bonded warehouse?
It is always canceled immediately
It is paid only after customs fines are issued
It is delayed until the goods leave the warehouse
It must be paid before the goods arrive
Explanation:
Mark says duty payment is delayed until the goods leave the warehouse.
3.
What must Sarah do before using a bonded warehouse?
Get approval from customs authorities
Ignore customs rules
Store the goods only in her home country
Pay duty in advance
Explanation:
Mark says that permission from customs authorities is needed and that it can take time.
4.
What can be inferred about bonded warehouses?
They can be useful, but they require careful compliance with rules
They are only used for goods that stay outside a free zone
They are available for all goods without any restrictions
They guarantee that duty will never be paid
Explanation:
The conversation says bonded warehouses can save money, but there are strict rules, possible fines, restrictions on goods, and approval requirements.
5.
What did Mark say about goods staying in the free zone?
Duty is always paid immediately
They may not require duty payment at all, depending on local rules
They cannot be stored in any warehouse
They must leave the warehouse the same day
Explanation:
Mark explains that if the goods stay in the free zone, duty might not be paid at all, depending on local rules.
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