Question

BORDER CROSSINGS While there are no restrictions on zhe amount of money that you can bring across the border.you must report to both the US and Canadian border services amounts equal to or greater than $10.000. PERSONAL EXEMPTIONS（免税）ON PURCHASES AMERICANS RETURNING TO THE US Less than 48 hours: $ 200 US 48 hours or more:  $ 800 US duty-free personal exemption.                  next $ 1.000 US at 3%                  Including up to 100 cigars and 100 cigarettes. CANADIANS RETURNING TO CANADA Less than 24 hours: $ 50 CAN 48 hours or more:  $ 400 CAN                 Including up to 100 cigars and 200 cigarettes. 7 days or more:      $ 750 CAN                    Including up to 100 cigars and 200 cigarettes. DOCUMENTATION NEEDED FOR BORDER CROSSING LAND OR SEA TO THE US(INCLUDING FERRIES) A valid passport or passport card, or a NEXUS card. (A NEXUS card is a Trusted Traveler Program that provides quick travel for pre-approved,low risk travelers through special lanes.) A recent Washington State, New York or BC driver’s license. Note: Children 15 years of age and younger require only a birth certificate or copy.(Certified copies are not required but are advised.) AIR TRAVEL TO THE US A valid passport, an Air NEXUS card, or a U.S. Coast Guard Merchant Marine Document.

1.If a Canadian who is on a 7-day trip to New York buys $ 800 CAN worth of goods,how much should he pay tax on when returning home?

A. $ 800 CAN       B. $750 CAN     C.$ 400 CAN     D. $ 50 CAN

2.For an American citizen on a 2-day tour of Canada,how much tax does he have to pay on $ 1.600 US worth of purchases when returning to the US?

A. $ 24 US          B. $ 48 US       C. $52 US       D. $ 200 US

3.What documentation should a couple with a 7-year-old child carry when they drive a car from Canada to America?

A. A BC driver’s license, an Air NEXUS card, and a birth certificate.

B. An Air NEXUS card, a U.S. Coast Guard Merchant Marine Document, and a birth certificate.

C.Two vaild passport crads and a certified copy of a birth certificate.

D. A NEXUS card, a U.S. Coast Guard Merchant Marine Document.,and a certified copy of a birth certificate.

Answer 1

【小题1】D

【小题2】A

【小题3】C

解析:

【语篇解读】本篇文章是说明文。虽然美国和加拿大对处境所携带的现金数量没有限制，但是必须向两国的过境服务处汇报。同时文章介绍了一些出境购买东西时免税和纳税的相关知识。

64. 细节理解题。根据标题“CANADIANS RETURNING TO CANADA”下的第三点“7 days or more: $ 750 CAN”可知当他回国时，需要付$ 800 CAN－$ 750CAN= $ 50CAN，即D项正确。

65. 细节理解题。根据标题“AMERICANS RETURNNING TO THE US”下的第二行“

48 hours or more: $ 800 US duty-free personal exemption, next $1,000US at 3%”可知此处需要付($ 1600 US－$ 800 US)×30%= $ 24 US，故A项正确。

66. 细节理解题。根据标题“LAND OR SEA TO THE US (INCLUDING FERRIES)” 下的第一行可知这对夫妇需要“two valid passport cards”，再由下文的NOTE中可知15岁以下儿童只需要一个出生证明或复印件，故C项正确。