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專責報關人員普通考試-專責報關人員關務英文11337單選題

Article 15, Regulations Governing the Establishment and Management of Customs Brokers: In case of the cargoes eligible to be released through "C1" customs clearance mode, the hard copy of the Customs Declaration and its supporting documents should be properly filed in the customs broker's records within the required "preservation period". How long is this "preservation period"?

ASix months
BTwelve months正確答案
CEighteen months
DTwenty-four months
答案與詳解
B
正確答案
C1 免審免驗通關的報單及相關文件,報關業者應依規定保存「12 個月」備查。

為什麼答案是 B

依報關業設置管理辦法第 15 條,C1 通關方式之報單及相關文件,報關業者應於業者端保存 12 個月(1 年)備供海關查核。

考點:期間混淆考點:C1 保存期考點:干擾選項考點:年限誤植
載入中…

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