进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点，尚未办结海关手续又未经海关批准，中途擅自改驶境外或者境内未设立海关的地点的，视同走私行为论处。( )
参考答案：错
解析： 进出境运输工具从一个设立海关的地点驶往另一个设立海关的地点，尚未办结海关手续又未经海关批准，中途擅自改驶境外或者境内未设立海关的地点的，不能够视为走私行为，海关只可以处以罚款，有违法所得的，没收违法所得。
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| Dear Lucy, We are back in Garden City now. We had 1 good trip. I 2 to collect my photos yesterday. They 3 great! I showed these photos 4 my classmates. They all 5 them. There is a photo of Ben and Simon 6 the Great Wall. There is one of 7 photos in the Forbidden City. We really enjoy 8 vacation. We were sad to 9 you. You must 10 and visit us in Garden City on New Year's Day. Love, Kitty |
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