The duty-payer shall declare imported goods to Customs within fifteen days following the _____ date of the transportation means carrying such goods.
Adeparture
Bshipping
Cshipment
Darrival正確答案
答案與詳解
為什麼答案是 D
arrival「抵達」為進口報關起算點。依關稅法規定，納稅義務人應於運輸工具進口日之翌日起 15 日內報關。
考點：出發/離境考點：運送過程考點：裝運日考點：抵達日
載入中…
