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    BORDER
    CROSSINGS
    While there are no restrictions on the 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.
    小题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 CANB．$750 CANC．$ 400 CAND．$ 50 CAN
    小题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 USB．$ 48 USC．$52 USD．$ 200 US
    小题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 valid passport cards 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.

    小题1:D
    小题2:A
    小题3:C

    试题分析：本文属于广告类短文阅读，主要介绍了过边界时所要注意的诸多事项。
    小题1:D 选D。根据文中Canadians Returning To Canada 的要求$750 CAN是免税的，所以只需交$50 CAN的关税
    小题2:A 选A. 根据文中Americans Returning To the US 的要求$800 US 免税，而next $1000US at3% 得知除800以外的800到1000以内需交3% 800乘以3%=24
    小题3:C 选C 根据题目中hey drive a car from Canada to America，用排除法可排除两项A,B,而D错在a certified copy
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