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關務英文110 年第 15 題單選題考點:X光檢查原則考點:低價應稅金額

Which description of the following regarding "Regulations governing Customs clearance procedures for maritime express consignments" is INCORRECT?

AAll of the imported and exported maritime express consignments shall be inspected by X-ray instruments, except for goods not suitable for X-ray inspection and exempted by the Customs.
BThe so-called "Low-value dutiable import consignment" refers to the consignments with a Customs value of NT$3,001-50,000.正確答案
CWhere goods subject to special safeguard measures publicly announced by the Ministry of Finance, Customs clearance shall be conducted using a general import declaration form.
DShipments with gross weight of less than 70 kg packed in a single package or bag are allowed to be cleared through the Maritime Express Handling Units.
答案與詳解
B
正確答案
海運快遞低價應稅貨物指完稅價格 NT$2,001-50,000,非 3,001 起跳。

逐選項解析

AAll of the imported and exported maritime express consignments shall be inspected by X-ray instruments, except for goods not suitable for X-ray inspection and exempted by the Customs.X光檢查原則✕ 錯誤
海運快遞貨物原則上全部須經 X 光儀器檢查,僅不適合 X 光檢查且經海關核准者例外,敘述正確。
BThe so-called "Low-value dutiable import consignment" refers to the consignments with a Customs value of NT$3,001-50,000.低價應稅金額✓ 正確
低價應稅進口快遞貨物係指完稅價格新臺幣 2,001 元至 50,000 元之貨物,本題寫成 3,001 元起屬數字錯置,為應選答案。
CWhere goods subject to special safeguard measures publicly announced by the Ministry of Finance, Customs clearance shall be conducted using a general import declaration form.✕ 錯誤
DShipments with gross weight of less than 70 kg packed in a single package or bag are allowed to be cleared through the Maritime Express Handling Units.✕ 錯誤

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