Prior to importation, the duty-payer may apply to Customs for an advance tariff classification ___ of the goods.
Areduction
Brecord
Croutine
Druling正確答案
答案與詳解
為什麼答案是 D
advance tariff classification ruling 為海關專有名詞，指進口人於進口前向海關申請「預先審核稅則分類」，屬關務常見制度。
考點：關稅減免考點：紀錄考點：例行程序考點：預先審核
載入中…
