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專責報關人員普通考試-專責報關人員關務英文10533單選題

The ATA carnet is an international Customs document that a traveler may use temporarily to import certain goods into a country. It also serves as a security that participating countries accept as a ___ against the payment of Customs duties may be due for temporary admission.

Adeposit
Bguarantee正確答案
Cmortgage
Dwarranty
答案與詳解
B
正確答案
ATA 單證冊作為臨時進口貨物的「擔保」,對應 customs duties 的保證用 guarantee。

為什麼答案是 B

guarantee 指「擔保、保證」,ATA carnet 作為國際通認的擔保文件,確保若未復運出口時可支付關稅,為關務英文固定用法。

考點:金錢押金考點:擔保保證考點:不動產抵押考點:品質保固
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