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Listening Quiz: Khấu Trừ Cước Phí Và Bảo Hiểm Khỏi Giá Trị CIF – Easy Level
Th6 25, 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 is the conversation mainly about?
How to calculate taxes on employee salaries
Why customs always rejects shipping documents
How to deduct freight and insurance from CIF value for customs
How to pack goods for shipping
Explanation:
The speakers discuss what CIF means and how freight and insurance are deducted to determine customs value.
2.
According to Linda, why do customs officials deduct freight and insurance?
Because Robert asked for a lower freight rate
Because customs duty is on the cost of goods only
Because these costs are included in the cost of goods only
Because the shipping documents are always incorrect
Explanation:
Linda says, ‘Because customs duty is on the cost of goods only.’
3.
Where are the freight and insurance amounts usually found?
On the invoice from the factory
In Robert’s email
On the shipping documents
In the customs office records
Explanation:
Linda explains that the freight and insurance amounts are usually on the shipping documents.
4.
What can be inferred about customs when the shipping documents do not show freight and insurance costs?
Customs may estimate the costs or ask for proof
Customs will refund the freight charges to the shipper
Customs will add extra profit to the goods value
Customs will ignore the shipment completely
Explanation:
Linda says that if the documents do not show these costs, customs may estimate or ask for proof.
5.
Why does Robert say, ‘Now I understand how to calculate customs value’?
To change the topic to freight rates
To ask Linda to repeat the shipping documents section
To confirm that Linda has explained the process clearly
To show that he is confused about CIF
Explanation:
Robert’s statement shows that Linda’s explanation helped him understand how to calculate customs value.
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Vocabulary Flashcards and Quiz
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Tiếp theo:
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