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Listening Quiz: Thủ Tục Miễn Thuế Sử Dụng Cuối Cho Hàng Hóa Xuất Khẩu – Advanced Level
Th11 26, 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?
A plan for selling goods permanently in another country
A method for reducing processing time at customs offices
A discussion about how to avoid exporting goods altogether
A procedure for getting customs relief when exported goods are processed abroad and returned
Explanation:
Emily explains the end-use relief procedure, including export for processing, the return deadline, required documents, and how to apply through customs.
2.
According to Emily, how long do the goods usually have to be returned after export?
Within three years
Within six months
Within one year
Within two years
Explanation:
Emily says the goods must be returned usually within two years from export.
3.
What documents are needed for this process?
A sales contract and shipping insurance
A tax receipt and warehouse permit
A customs fine and import license
Export declarations and proof of return
Explanation:
Emily states that export declarations and proof of return are needed.
4.
What can be inferred if the goods are not returned on time?
The exporter may still receive relief automatically
The return deadline changes to three years
The goods can be sold abroad without any penalty
Customs may charge full import duties
Explanation:
Emily says that if the goods are not returned in time, customs may charge full import duties.
5.
Which goods are eligible for this relief?
Only damaged goods being replaced
Only goods meant for processing and return
Only goods that are sold to foreign customers
Any goods that are exported temporarily
Explanation:
Emily says the relief applies only to goods meant for processing and return.
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