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Listening Quiz: Thuế Hải Quan Và Thay Đổi Chuỗi Cung Ứng Hậu Brexit – Medium Level
Th10 14, 2025
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bởi
Anna Phạm
trong
Tiếng Anh dành cho Tư vấn thuế (English for Tax Consultant)
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1.
What is the main topic of the conversation?
Choosing a new office location in the UK
Changes in customs duties and supply chain after Brexit
Planning a marketing campaign for a new product
Training employees on warehouse safety procedures
Explanation:
The speakers discuss new customs duties, affected goods, supply chain costs, suppliers, rules of origin, and customs paperwork after Brexit.
2.
Which goods are mainly affected by the new customs duties?
Goods coming from the EU to the UK
Only products made in the UK
Goods sent from the UK to the EU
All goods shipped within the UK
Explanation:
Emma says the duties mainly affect goods coming from the EU to the UK.
3.
What does Emma say about supply chain costs?
They will decrease because of fewer checks
They will definitely stay the same
They may increase because of tariffs and delays
They are not affected by customs duties
Explanation:
Emma explains that costs may increase due to tariffs and delays.
4.
Why does Kevin ask about rules of origin?
To learn how to train customs officers
To confirm that all goods are exempt from duties
To ask where the company should open a new office
To find out whether goods can qualify for lower tariffs
Explanation:
Emma explains that rules of origin determine if goods qualify for lower tariffs, which is why Kevin asks about them.
5.
What can be inferred about the company’s deliveries after these changes?
They will likely become faster and simpler
They will no longer need any customs paperwork
They may be delayed by additional checks and border controls
They will only be shipped inside the UK
Explanation:
Emma says delivery times may slow down due to extra checks and border controls, so delays are a reasonable inference.
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