阅读下列短文，从每题所给的四个选项（A、B、C和D）中，选出最佳选项，并在答题卡上将该项涂黑。
A
Bringing Goods into the UK
You are allowed to bring some goods for personal use without paying tax or duty.
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 should be declared.
Alcohol & tobacco allowance:
※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% for goods worth up to￡630;
●decided by the type of goods worth above￡630—check by calling the VAT, Customs and Excise Helpline.
Inside the UK: 0300 200 3700
Outside the UK: +44 2920 501 261
Working time: 8 am to 6 pm, Monday to Friday
Banned and restricted goods
Goods banned include:
●illegal drugs; ●offensive weapons; ●endangered animal and plant species;
●meat and dairy products from most non-EU countries.
Food and plant products restricted include:
●products containing pests and diseases;
●products grown outside the EU;
●products not for your own use.
We reserve the right to seize the goods which are on suspicion of violating intellectual property rights.
21. Which of the following products from outside the EU has the largest duty-free allowance?
A. Beer. B. Wine(not sparkling wine).
C. Spirits. D. Alcoholic drinks.
22. How much tax shall one coming from China pay for a ring bought in America worth￡500?
A.￡2. 75 B.￡12.5 C.￡110. D.￡130.
23. Which of the following items shall be banned or restricted?
A. A set of Russian dolls. B. A bottle of French wine.
C. A brick of Australian cheese. D. A package of Spanish cigarettes.
