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專責報關人員普通考試-專責報關人員關務英文11027單選題

Which of the following is NOT valid security, guarantee or deposit as set forth in the Customs Act?

ABonds issued by the government
BCash
CProperty with dispute over ownership rights正確答案
DTime deposit certificates issued by a bank
答案與詳解
C
正確答案
關稅法擔保品須權屬明確,有爭議的財產不可作為擔保。

為什麼答案是 C

所有權有爭議的財產 (Property with dispute over ownership rights),因權屬不明,無法確保受償,不得作為關稅法所定之擔保品。本題正解。

考點:政府公債考點:現金擔保考點:權屬爭議考點:銀行定存單
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