According to Article 57 of the Customs Act, the customs will exempt from duty if the exported goods meet the customs regulations to return the import within years from the next day after the export release.
A1
B2
C3正確答案
D4
答案與詳解
為什麼答案是 C
關稅法第57條規定，外銷品在出口放行之翌日起3年內，因故復運進口者，免徵進口關稅，為正解。
考點：期限混淆考點：干擾選項考點：復運進口免稅考點：逾期不免稅
載入中…
