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Listening Quiz: Xem Xét Phân Loại Thuế Quan Cho Xuất Khẩu Phần Mềm – Advanced Level
Th1 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 is William and Emma mainly discussing?
How to install educational software on a USB drive
How to determine the correct tariff classification for software exported on physical media
Why educational software should be exempt from tariffs
Which customs office should receive the USB drive
Explanation:
They are discussing how to classify software on a USB drive for tariff purposes, including the relevant code and customs rulings.
2.
What product description does William give Emma?
A music program on a disc
A set of data files for backup
Educational software on a USB device
Customs paperwork for a laptop
Explanation:
William says the product description is ‘educational software on a USB device’.
3.
What tariff code does William think applies to software on physical media?
8503
8523
9612
9001
Explanation:
William says he thinks software on physical media is under code 8523, and Emma confirms that 8523 covers discs and other media for software.
4.
Why does Emma say they should also check customs rulings for similar cases?
To find out which employee should handle the shipment
To determine whether the USB drive is physically damaged
To see whether the software needs to be copied onto a different device
To confirm how similar products have been classified before
Explanation:
Emma suggests checking customs rulings for similar cases, which implies they want to confirm the proper classification by comparing with past decisions.
5.
What will William and Emma do next?
Cancel the shipment and return the USB drive
Submit the software for immediate export without review
Ask the customer to rewrite the product description
Meet tomorrow to decide the final classification
Explanation:
William says, ‘Let’s meet tomorrow to decide the final classification,’ and Emma agrees.
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