Examly題庫立即開始練習
專責報關人員普通考試-專責報關人員關務英文1148單選題

If the customs value of a shipment of imported goods is no more than ______, then such goods are exempt from customs duty, commodity tax, and business tax. However, the said low-value duty exemption does not apply to tobacco, alcohol, or agricultural products subject to tariff quota.

ANT$5,000
BNT$3,000
CNT$2,000正確答案
DNT$6,000
答案與詳解
C
正確答案
現行進口貨物「低價免稅(low-value duty exemption)」門檻為完稅價格新臺幣2,000元以下,免徵關稅、貨物稅及營業稅。

為什麼答案是 C

依現行規定,進口貨物完稅價格在新臺幣2,000元以下者,免徵關稅及海關代徵之稅費。

考點:干擾選項考點:舊制免稅門檻考點:現行免稅門檻
載入中…

關務英文 相關題目

想練更多關務英文考古題?

Examly 收錄 38 萬+ 道歷屆題目,每題都有像這樣的精選詳解。免費下載,立即開練。

Download on theApp Store即將推出Google Play
黑皮