Prior to , the duty-payer or the duty-payer's agent may apply to Customs for an advance origin ruling of specific imported goods and Customs shall reply in writing.
Aexportation
Bimportation正確答案
Ctransportation
Dtransshipment
答案與詳解
為什麼答案是 B
importation 進口。關稅法規定納稅義務人得於貨物「進口前」向海關申請原產地預先審核，海關應以書面答覆。
考點：出口考點：進口前預審考點：運輸考點：轉運
載入中…
