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截面尺寸不超过1mm，细度在67分特以上的合成纤维单丝( )A．12B．13C．14D．15

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出料加工项下的出口料件，免于缴纳出口关税；加工后成品复进口时，海关对其加工增值部分予以征税。( )

A. 对
B. 错

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小型船舶登记注册按照属地原则进行，由其经营企业到所在地主管海关办理有关手续。( )

A. 对
B. 错

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A bond is needed when the bill of lading cannot be availed of the time of entry of the im- ported commodities. What does the sentence mean

A bond is needed when the bill of lading is unavailable when the goods arrive at the destination.
B. A bond is needed when the bill of lading arrives at the port of destination.
C. A bond is not needed when the goods arrive at the destination.
D. A bond is needed when the goods arrive at the destination if there is no bill of lading at all.

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起重机装在铁道货车上，运行在铁道上( )A．34B．35C．36D．37

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