题目

“Goods are purchased in advance and temporarily stored in a bonded warehouse in China. After a consumer places an order, customs clearance and delivery will be carried out immediately from the bonded warehouse. Then the products can be delivered to consumers by logistic companies.” Which of the following descriptions about this customs supervision mode is not correct?A. The products are under customs supervision and cannot be transferred without being granted by customs.B. Products are imported in bulk into the bonded warehouse.C. VAT and import duties are paid at the time of dispatch from overseas.D. The standard delivery time, from order submitted to customer receiving it, for this model is between 3-7 days.

“Goods are purchased in advance and temporarily stored in a bonded warehouse in China. After a consumer places an order, customs clearance and delivery will be carried out immediately from the bonded warehouse. Then the products can be delivered to consumers by logistic companies.” Which of the following descriptions about this customs supervision mode is not correct?

A. The products are under customs supervision and cannot be transferred without being granted by customs.

B. Products are imported in bulk into the bonded warehouse.

C. VAT and import duties are paid at the time of dispatch from overseas.

D. The standard delivery time, from order submitted to customer receiving it, for this model is between 3-7 days.

题目解答

答案

C. VAT and import duties are paid at the time of dispatch from overseas.

解析

本题考查对保税仓模式下海关监管模式相关知识的的理解。解题思路是对每个选项所描述的内容与保税仓模式的实际特点进行逐一对比分析。

  • A选项：
    在保税仓模式下，货物处于海关监管之下。根据海关规定，货物在在未获得海关批准的情况下是不能随意转移。这是为了确保海关能够有效监管货物的流动和进出口情况，保证国家税收和贸易秩序。所以A选项描述正确。
  • B选项：
    保税仓模式通常是将产品以批量的方式进口到保税仓库。这样做的好处是可以降低运输成本，提高物流效率。企业可以根据市场需求和销售预测，一次性进口一定数量的货物存放在保税仓中，待有订单时再进行后续操作。所以B选项描述正确。
  • C选项：
    在保税仓模式中，货物在进口到保税仓库时，在这个阶段是暂不缴纳增值税（VAT）和进口关税的。只有当货物从保税仓库实际销售并出仓时，才需要根据实际销售情况缴纳相应的增值税和进口关税。而不是在从海外发货时就缴纳，所以C选项描述错误。
  • D选项：
    由于货物已经提前存放在国内的保税仓库，当消费者下单后，直接从保税仓进行清关和发货，省去了传统进口模式中货物从海外运输到国内的漫长时间。一般情况下，这种模式下从消费者下单到收到货物的标准配送时间在3 - 7天。所以D选项描述正确。