___ shall be granted where it is established that duties and taxes have been overcharged as a result of an error in their assessment.
ARestorement
BRepayment正確答案
CRecollection
DReservation
答案與詳解
為什麼答案是 B
Repayment 意為「退還、償還」，當關稅因核定錯誤而溢收時，海關應將多收款項退還給納稅義務人，為關務英文固定用語。
考點：非標準字考點：退稅考點：字義干擾考點：語意不符
載入中…
