C
BORDER
CROSSINGS
Whiletherearenorestrictionsonzheamountofmoneythatyoucanbringacrosstheborder.youmustreporttoboththeUSandCanadianborderservicesamountsequaltoorgreaterthan$10.000.
PERSONALEXEMPTIONS（免税）ONPURCHASES
AMERICANSRETURNINGTOTHEUS
Lessthan48hours:$200US
48hoursormore:$800USduty-freepersonalexemption.
next$1.000USat3%
Includingupto100cigarsand100cigarettes.
CANADIANSRETURNINGTOCANADA
Lessthan24hours:$50CAN
48hoursormore:$400CAN
Includingupto100cigarsand200cigarettes.
7daysormore:$750CAN
Includingupto100cigarsand200cigarettes.
DOCUMENTATIONNEEDEDFOR
BORDERCROSSING
LANDORSEATOTHEUS(INCLUDINGFERRIES)
Avalidpassportorpassportcard,oraNEXUScard.
(ANEXUScardisaTrustedTravelerProgramthatprovidesquicktravelforpre-approved,lowrisktravelersthroughspeciallanes.)
ArecentWashingtonState,NewYorkorBCdriver’slicense.
Note:Children15yearsofageandyoungerrequireonlyabirthcertificateorcopy.(Certifiedcopiesarenotrequiredbutareadvised.)
AIRTRAVELTOTHEUS
Avalidpassport,anAirNEXUScard,oraU.S.CoastGuardMerchant
MarineDocument.
64.IfaCanadianwhoisona7-daytriptoNewYorkbuys$800CANworthofgoods,howmuchshouldhepaytaxonwhenreturninghome?
A.$800CANB.$750CANC.$400CAND.$50CAN
选D。根据文中CanadiansReturningToCanada的要求$750CAN是免税的，所以只需交$50CAN的关税
65.ForanAmericancitizenona2-daytourofCanada,howmuchtaxdoeshehavetopayon$1.600USworthofpurchaseswhenreturningtotheUS?
A.$24USB.$48USC.$52USD.$200US
选A.根据文中AmericansReturningTotheUS的要求$800US免税，而next$1000USat3%得知除800以外的800到1000以内需交3%800乘以3%=24
66.Whatdocumentationshouldacouplewitha7-year-oldchildcarrywhentheydriveacarfromCanadatoAmerica?w_ww.k#s5_u.co*m
A.ABCdriver’slicense,anAirNEXUScard,andabirthcertificate.
B.AnAirNEXUScard,aU.S.CoastGuardMerchantMarineDocument,andabirthcertificate.
C.Twovaildpassportcradsandacertifiedcopyofabirthcertificate.
D.ANEXUScard,aU.S.CoastGuardMerchantMarineDocument.,andacertifiedcopyofabirthcertificate.
选C根据题目中heydriveacarfromCanadatoAmerica，用排除法可排除两项A,B,而D错在acertifiedcopy
应该就是这样吧。希望对你有用。祝好！
