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專責報關人員普通考試-專責報關人員關務英文11211單選題

If the duty-payer who is dissatisfied with the decision of Customs on the tariff classification of the imported goods, may, within thirty days following the date of receiving the duty memo, file with Customs in the prescribed form to request a review of the case, and the goods after paying the entire duty amount or providing an appropriate guarantee.

Amortgage
Bpreserve
Cdiscard
Dwithdraw正確答案
答案與詳解
D
正確答案
關稅法用語:繳清稅款或提供擔保後,可『先行提領』貨物,動詞用 withdraw。

為什麼答案是 D

withdraw the goods 意為『提領貨物』,為海關實務用語:繳清稅款或提供擔保後,納稅義務人得先行提領貨物再申請複查。

考點:抵押考點:保存(陷阱)考點:丟棄考點:提領貨物
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