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專責報關人員普通考試-專責報關人員關務英文11339單選題

Article 11 of Regulations Governing Customs Clearance Procedures for Air Express Consignments regulates that the Import express consignments shall be classified according to their natures and values. Which of the followings is correct?

AThe import low-value duty-free consignment: with a Customs value not more than 4,000 NT; The import high-value: exceeding 30,000 NT
BThe import low-value duty-free consignment: with a Customs value not more than 3,000 NT; The import high-value: exceeding 40,000 NT
CThe import low-value duty-free consignment: with a Customs value not more than 2,000 NT; The import high-value: exceeding 50,000 NT正確答案
DThe import low-value duty-free consignment: with a Customs value not more than 1,000 NT; The import high-value: exceeding 60,000 NT
答案與詳解
C
正確答案
依《空運快遞貨物通關辦法》第11條,進口低價免稅快遞貨物完稅價格為新臺幣2,000元以下,高價快遞貨物為超過50,000元。

為什麼答案是 C

完全符合《空運快遞貨物通關辦法》第11條規定:低價免稅為 2,000 元以下,高價為超過 50,000 元。

考點:免稅門檻考點:舊法陷阱考點:快遞貨物分類
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