23 The acronym VAT stands for _______.
(A)value added taxonomy
(B)value added tax
(C)varied advanced taxation
(D)valuable additional tax

1 The Harmonized Tariff Schedule of the United States (HTSUS) is the primary resource for determining tariff_________for goods imported into the United States. (A)citation (B)gradation (C)summation (D)classifications

2 It is believed that imposing the luxury tax will eventually_________ the rampant property speculation and the worst wealth gap in the past decade. (A)curb (B)blurb (C)superb (D)perturb （

3 As Japan's switchover from nuclear power to renewable energy _________pace, the country is suffering enormously from economic recession. (A)assembles (B)clusters (C)gathers (D)congregates

4 A free-trade zone in Shanghai, China's economic hub, has been _________ as the world's second-biggest economy prepares to test long- awaited economic reforms. (A)abolished (B)emitted (C)launched (D)plunged

5 Money laundering is the process by which the illegal source of proceeds is_________ by means of financial transactions or any other means to make it appear legitimate. (A)appealed (B)concealed (C)congealed (D)revealed

6 _________is drawn up according to the rules laid down by an authority to certify that the goods described therein qualify for a designation specific to the given region. (A)Certificate of Origin (B)Regional Appellation Certificate (C)Certified Declaration of Origin (D)Certificate of Customs Declaration

7 Compromise agreement is an agreement under which the Customs, being so empowered, consent to _________proceedings in respect of a Customs offence. (A)arrogate (B)claim (C)impute (D)waive

8 Customs fraud consists of any act by which a person deceives the Customs and thus _________ , wholly or partly, the payment of duties and taxes. (A)confronts (B)evades (C)confiscates (D)impounds

9 Any clearance of goods for home use, provided that they are imported in specified circumstances and for specified purposes, will be_________ for relief from import duties and taxes. (A)bailable (B)eligible (C)liable (D)negligible

10 The Customs Co-operation Council aims to develop a strategy to _________ the role of Customs in the management of humanitarian relief operations for emergency situations of natural disasters. (A)confine (B)curtail (C)enhance (D)inflate

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