Article 16 of the Customs Act stipulates that the import declaration should be handled by the duty-payer to the Customs within days from the next day of import of conveyance loaded with goods.
A10
B15正確答案
C20
D30
答案與詳解
為什麼答案是 B
依關稅法第16條規定，進口報關應自運輸工具進口日之翌日起15日（fifteen days）內辦理。
考點：報關期限考點：滯報處分
載入中…
