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Role of Customs Agencies When importing goods into any country, a company must be totally familiar

Role of Customs Agencies

When importing goods into any country, a company must be totally familiar with the customs operations of the importing country. In this context, "customs" refers to the country's import and export procedures and restrictions, not its cultural aspects. The primary duties of the US Customs Service, for example, are "the assessment and collection of all duties, taxes, and fees on imported merchandise, the enforcement of customs and related laws, and the administration of certain navigation laws and treaties". As a major enforcement organization, it "combats smuggling and frauds on the revenue and enforces the regulations of numerous other Federal agencies at port of entry and along the land sea borders of the United States". An importer needs to know how to clear goods, the duties that must be paid, and special laws that exist.

When merchandise reaches the port of entry, the importer must file documents with customs officials in which a tentative value and tariff classification are assigned to the merchandise. The US govemment has over 10 000 tariff classifications, and about 60% of them are subject to interpretation. That is, a particular product could fit more than one classification. In these cases, customs officials examine the goods to determine whether there are any restrictions on their importation. If there are none, the importer pays the duty and the goods are released. The amount of the duty depends on the product's country of origin, the type of product, and other factors.

A broker or other import consultant can help an importer minimize import duties by doing the following :

(1) Valuing products in such a way that they qualify for more favorable duty treatment. Different product categories have different duties. Finished goods usually have a higher duty than do parts and components.

(2)Qualifying for duty refunds through drawback provision. Some exporters use in their manufacturing process imported parts and components on which they paid a duty. In the United States, the drawback provision allows exporters to apply for a refund of 99% of the duty on the imported goods, provided the goods are used in the manufacture of goods that are exported.

(3) Deferring duties by using bonded warehouses and foreign trade zones. Companies do not have to pay duties on imports stored in bonded warehouses and foreign trade zones until the goods are removed for sale or used in a manufacturing process.

(4) Limiting liability by properly marking an import's country of origin. Governments assess duties on imports based in part on the country of origin, a lower duty on an import may be had by ensuring that the import's country of origin is accurate. In the United States, if an article or its container is not properly marked when it enters the country, a marking duty equal to 10% of the customs value of the article is assessed.

A direct identification drawback is permitted on imported merchandise that is actually used to manufacture goods for export, provided the imported goods are not used for final consumption domestically and are exported within a certain period of the import date. Sometimes domestic merchandise is substituted for merchandise that was imported for eventual export, in which case substitution drawback is permitted for duties on the imported merchandise.

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第1题

"Culture consists of all shared products of human society" （Robertson, 1981 ). This means

"Culture consists of all shared products of human society" (Robertson, 1981 ). This means not only such material things as cities, organizations and schools, but also non-material things such as ideas, customs, family patterns, languages. Putting it simply, culture refers to the entire way of life of a society, "the ways of a people".

Language is a part of culture and plays a very important role in it. Some social scientists consider it the keystone of culture. Without language, the maintaining of culture would not be possible. On the other hand, language is influenced and shaped by culture, it reflects culture. In the broadest sense, language is the symbolic representation of a people, and it comprises their historical and cultural backgrounds, as well as their approach to life and their ways of living and thinking.

We should not go further into the relationship between language and culture. What needs to be stressed here is that the two interact, and that understanding of one requires understanding of the other.

Social scientists tell us that cultures differ from one another, that each culture is unique. As cultures are diverse, so languages are diverse. It is only natural then that with differences in cultures and differences in languages, difficulties often arise in communicating between cultures and across cultures. Understanding is not always easy.

Learning a foreign language well means more than merely mastering the pronunciation, gram mar, words and idioms. It means learning also to see the world . as native speakers of that language see it, learning the ways in which their language reflects the ideas, customs, and behaviors of their society, learning to understand their "language of the mind". Learning a language, in fact, is inseparable from learning its culture.

According to the first paragraph, the term "culture" refers to ______.

A．things like cities, organizations and schools

B．ideas, customs, family patterns, and languages

C．all things produced by human race

D．the total that constitute a society

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第2题

若用如下的SQL语句建立一个worker表：CREATE TABLE worker（NOC（4)NOT NULL,NAMEC（8)NOT NULL,SEXC

若用如下的SQL语句建立一个worker表： CREATE TABLE worker(NOC(4)NOT NULL,NAMEC(8)NOT NULL,SEXC(2)，AGEN(2)) 可以插入到worker表中的是_________。

A．('20031006',NULL,'男'，23)

B．(NULL,NULL,'女'，23)

C．(NULL，'李林'，'男'，23)

D．('20031006'，'李林'，'男'，23)

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第3题

Text 4Anthropology is the study of human beings as creatures of society. It fastens its at

Text 4

Anthropology is the study of human beings as creatures of society. It fastens its attention upon those physical characteristics and industrial techniques, those conventions and values, which distinguish one community from all others that belong to a different tradition.

The distinguishing mark of anthropology among the social sciences is that it includes for serious study more other societies than our own. For its purposes any social regulation of mating and reproduction is as significant as our own, though it may be that of the Sea Dyaks, and have no possible historical relation to that of our civilization. To the anthropologist, our customs and those of a New Guinea tribe are two possible social schemes for dealing with a common problem, arid in so far as he remains an anthropologist he is bound to avoid any weighting of one in favor of the other, lie is interested in human behavior, not as it is shaped by one tradition, our own, but as it has been shaped by any tradition whatsoever. He is interested in a wide range of custom that is found in various cultures, and his object is to understand the way in which these cultures change and differentiated, the different forms through which they express themselves and the manner in which the customs of any peoples function in the lives of the individuals.

Now custom has not been commonly regarded as a subject of any great moment. The inner workings of our own brains we feel to be uniquely worthy of investigation, but custom, we have a way of thinking, is behavior. at its most commonplace. As a matter of fact, it is the other way round. Traditional custom is a mass of detailed behavior. more astonishing than what any one person can ever evolve in individual actions. Yet that is a rather trivial aspect of the matter. The fact of first rate importance is the predominant role that custom plays in experience and belief, and the very great varieties it may manifest.

36. According to the passage, we can say that anthropology ______.

A)can deal with human beings as one group of the creatures in the living world

B) can reveal an enormous diversity of traditions

C) can provide insights into the relationship between human beings and nature

D) can distinguish the human race from other creatures

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第4题

若用如下的SQL语句创建一个student表：CREATETABLEstudent（NOC（4)NOTNULL,NAMEC（8)NOTNULL,SEXC（2),AGEN（2))可以插入到student表中的是（)。

A.("0251"，"王五"，"男"，25)

B.("0251"，"王五"，NULL，NULL)

C.(NULL，"王五"，"男"，25)

D.("0251"，NULL，"男"，25)

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第5题

若用如下的SQL语句创建一个student表：CREATTABLEstudent(NOC(4)NOTNULL，NAMEC(8)NOTNULL，SEXC(2)，AGEN(2))，可以插人到student表中的是____。

A.('1031'，'曾华'，男，23)

B.('1031'，'曾华'，NULL，NULL)

C.(NULL，'曾华'，'男'，'23')

D.('1031'，NULL，'男'，23)

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第6题

"It is better to give than to receive"; "Beware of Greeks （ancient, of course) bearing gif

"It is better to give than to receive"; "Beware of Greeks (ancient, of course) bearing gifts". Gifts are a fundamental element of culture and our lives as social creatures. They are also an important part of our business relationships.

There are occasions when giving a gift surpasses spoken communication, since the message it offers can cut through barriers of language and cultural diversity. Present a simple gift to your host in a foreign country and the chances are he or she will understand you perfectly, though you may not understand single word of each other's languages. It can convey wealth of meaning about your appreciation of their hospitality and the importance you place upon the relationship.

Combine the act of giving with some knowledge of and sensitivity to the culture of the recipient and you will have an invaluable chance to earn respect and lay the foundations of a durable and mutually beneficial business relationship.

For all countries, take account of climate, especially in regard to clothing. Some gifts can be ruined by extremely hot or humid climates, possibly causing their receiver considerable anguish. Consider the kinds of products that are abundant in the country and try for something that is uncommon there. Think about the level of language skills: a book with hundreds of pages of English text may be at best useless, at worst embarrassing, to a person with limited English. Inform. yourself as much as possible about local customs, rules and etiquette, especially to do with wrapping, presenting, superstitions, taboos and, importantly, custom. The following is a brief account of the etiquette of gift-giving in some countries of Asia.

For Thailand, gifts should not be wrapped or packaged in black. Modest gifts, like ties, scarves and key rings are much appreciated. Traditionally, sharp objects like knives or even letter openers are not given as gifts.

Laos bas virtually no cultural taboo items. It would be difficult to offend with virtually any gift. Gifts are normally exchanged at the beginning of meetings with Japanese and should be given and received with both hands. It is seen as impolite to give an unwrapped gift. The emphasis should be on high quality, though not necessarily expensive items.

There are no special gift-giving customs in Vietnam but the Vietnamese are enthusiastic gift givers and like very much to receive them as well. Liquor and wine can be problematic for reasons pertaining to Viet- namese tastes rather than morality or religion.

According to the passage, which of the following statements is INCORRECT about the importance of giving gifts？

A．Gifts can help you to express your gratitude to your host in a foreign country.

B．Gifts are always more expressive than words.

C．Gifts may help start a long and sound business relationship.

D．Gifts play an important role in human relations.

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第7题

若用如下的SQL语句创建一个student表:CREATETABLEstudentNOC（4)NOTNULL,NAMEC（8)NOTNULL,SEXC（2)

若用如下的SQL语句创建一个student表:CREATETABLEstudentNOC(4)NOTNULL,NAMEC(8)NOTNULL,SEXC(2),AGEN(2)

SQL语言是______的语言，易学习。

A．过程化

B．非过程化

C．格式化

D．导航式

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第8题

若用如下的SQL语句创建一个student表： CREATE TABLE student（NO C（4) NOT NULL，NAME C（8)NOT NU

若用如下的SQL语句创建一个student表： CREATE TABLE student(NO C(4) NOT NULL，NAME C(8)NOT NULL．SEX C(2)，AGEN(2) ) 可以插入到student表中的是

A．('1031'，'李林'，男，23)

B．('1031'，'李林'，NULL)

C．(NULL，'李林'，'男'，'23')

D．('1031'，NULL，'男'，23)

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第9题

如果学生表STUDENT是使用下面的SQL语句创建的CREATE TABLE STUDENT（SNOC（4)PR1MARY KEY NOTNULL；

如果学生表STUDENT是使用下面的SQL语句创建的 CREATE TABLE STUDENT(SNOC(4)PR1MARY KEY NOTNULL； SNC(8)，； SEXC(2)，； AGEN(2)CHECK(AGE＞15AND AGE＜30) 下面的SQI语句中可以正确执行的是 ______。

A．INSERT INTO STUDENT(SNO，SEX，AGE)valueS("S9"，"男"，17)

B．INSERT INTO STUDENT(SNO，SEX，AGE)valueS(“李安琦”，“男”，20)

C．INSERT INTO STUDENT(SEX，AGE)valueS(“男”，20)

D．INSERT INTO STUDENT(SNO，SN)valueS("S9"，“安琦”，16)

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