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專責報關人員普通考試-專責報關人員關務英文11520單選題

The duty-payer shall declare imported good to Customs within A days following the arrival date of goods, in the case the duty-payer fails to apply for clearance within the time period, a late fee of B per day shall be levied beginning from the date following the time period expires. Which of the following one is correct?

AA is 10 days and B is NT$150
BA is 15 days and B is NT$200正確答案
CA is 10 days and B is NT$200
DA is 15 days and B is NT$150
答案與詳解
B
正確答案
進口貨物抵達後,納稅義務人應於15日內申報;逾期自期限屆滿翌日起,每日課徵新臺幣200元滯報費,故選B。

為什麼答案是 B

本選項正確指出貨物抵達後15日內應辦理申報,逾期則自期限屆滿翌日起每日課徵新臺幣200元滯報費。

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