專責報關人員普通考試-專責報關人員關務英文114 年第 29 題單選題

According to the Customs Act, the duty-payer shall declare imported goods to Customs within a specified period of the arrival of the transportation means carrying such goods. What is the correct period?

Aten days before the arrival date

Bfifteen days before the arrival date

Cten days following the arrival date

Dfifteen days following the arrival date正確答案

答案與詳解

正確答案

依關稅法第16條，進口報關期限為運輸工具抵達日之翌日起15日內。

關稅法第16條第1項：進口報關應於運輸工具抵達之翌日起15日內，向海關申報。即 fifteen days following the arrival date。

考點：方向錯誤考點：方向陷阱考點：天數陷阱考點：進口報關期限

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