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  • 1. (2021高三上·云南月考) 阅读理解

    Bringing Goods into the UK

    You are allowed to bring some goods for personal use without paying tax or duty into the UK.

    Arrivals from EU countries

    You can bring goods from EU countries without being charged tax or duty if they are:

    ●transported by yourself;

    ●a gift or for personal use;

    ●bought with tax and duty included.

    You can bring alcohol and tobacco from EU countries without restriction but an inquiry might be required depending on the amount of your goods.

    Arrivals from outside the EU

    You will be free of duty or tax on certain amounts of goods brought from outside the EU as long as they are for your own use. Any goods that are beyond your allowance(免税额)should be declared.

    ※There are no duty-free allowances for tobacco or alcohol if you're under 17.

    Allowance for other goods;

    The maximum value of other goods you can bring is 390. Any single item that is worth more than the allowance will be charged duty or tax on its full value. The rate of duty or tax on items above the allowance is 2.5%.

    Banned and restricted goods

    Goods banned include:

    ●illegal drugs ;

    ●offensive weapons;

    ●endangered animal and plant species ;

    ●meat and dairy products from non-EU countries.

    We reserve the right to seize the goods which are on suspicion of violating (违反)intellectual property rights.

    1. (1) Who is most likely to be inquired by the customs officers when arriving in the UK from France?
      A . The person bringing a souvenir for his friend. B . The person carrying several packs of cigarettes. C . The person transporting a suitcase of chocolates by himself. D . The person bringing a bottle of perfume bought with tax included.
    2. (2) How much tax shall one pay for a necklace bought in China worth £600?
      A . 15. B . 30. C . 52.5. D . 110.
    3. (3) Which of the following items shall be banned or restricted?
      A . Indian bread. B . French wine. C . Chinese cigarettes. D . Australian beef and cheese.

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