共 8 類科共用卷

關務人員升官等關務薦任-關務類關務人員升官等關務薦任-技術類（選試機械設計）關務人員升官等關務薦任-技術類（選試電機機械）關務人員升官等關務薦任-技術類（選試船舶管理與安全）關務人員升官等關務薦任-技術類（選試船舶通訊）關務人員升官等關務薦任-技術類（選試紡織品檢驗及品質管制學）關務人員升官等關務薦任-技術類（選試系統分析）關務人員升官等關務薦任-技術類（選試化學程序工業）

關務英文110 年第 15 題單選題

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

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。