题目内容
对经过几个国家(地区)加工、制造的进口货物，以对货物进行经济上可视为实质性加工的国家(地区)作为有关货物的原产国(地区)，即实质性改变标准。
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申诉人可以向作出原具体行政行为或者复议决定的海关提出申诉，也可以向其上一级海关提出申诉。
Questions 11 to 13 are based on the following passage. At the end of the passage, you will be given 15 seconds to answer the questions. Now listen to the passage. What questions were included in the mid-term exam and will not be included in the final exam
Questions 11 to 13 are based on the following passage. At the end of the passage, you will be given 15 seconds to answer the questions. Now listen to the passage. On which day will be the teacher in his office all day
工艺损耗，是指因加工工艺原因，料件在正常加工过程中除净耗外所必须耗用，但不能存在或者转化到成品中的量，包括有形损耗和无形损耗。
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