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專責報關人員普通考試-專責報關人員關務英文115 年第 35 題單選題

What preferential measures can Customs adopt for goods imported by a duty-payer with AEOS status?

AGoods with a declared Customs Value less than NTD 10 million may be released without documentation examination.
BGoods with a declared Customs Value more than NTD 10 million may be released without both documentation examination and physical inspection.
CGoods with a declared Customs Value less than NTD 100 million may be released without documentation examination.
DGoods with a declared Customs Value more than NTD 100 million may be released without both documentation examination and physical inspection.正確答案
答案與詳解
D
正確答案
AEOS 納稅義務人的進口報單,完稅價格達新臺幣1億元以上時,海關得給予免審免驗優惠;D 的金額與兩種免除措施相符。

為什麼答案是 D

D 的 more than NTD 100 million 位於法規『1億元以上』的範圍,且同時包含免審與免驗,最符合。法規門檻本身包含恰好1億元。

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