專責報關人員普通考試-專責報關人員關務英文105 年第 37 題單選題

Whilst quota is allocated by the method of ___, the Customs shall announce if the quantity of declaration reaches certain volume, and shall examine and release the imported goods after that the procedure of allocation is performed by the Ministry of Finance.

Afirst-come first-out

Bfirst-come last-out

Clast-come first-serve

Dfirst-come first-serve正確答案

答案與詳解

正確答案

關稅配額採「先到先服務」(first-come first-serve) 方式分配，申報量達標即由財政部執行分配程序。

first-come first-serve（先到先服務）為關稅配額分配的標準用語，由財政部依申報順序執行分配，符合題意。

考點：FIFO存貨用語考點：邏輯矛盾考點：LIFO顛倒考點：關稅配額分配

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