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專責報關人員普通考試-專責報關人員關務英文1113單選題

Duty-payers who are dissatisfied with the Customs decision on imported goods may request the Customs for review. Which of the following statements about the requesting for review is incorrect?

AThe request should be made with the required form.
BThe request should be made to Customs within 30 days following the date of receiving the duty memo.
CThe scope for review can cover disagreements with the tariff number, duty-paying value, and payable duty.
DOnce the request for review is made, the goods can still be withdrawn after paying half the amount of duty.正確答案
答案與詳解
D
正確答案
關稅複查申請:須用表格、30天內、範圍涵蓋稅則稅額,但提貨須繳全額或提供擔保,非半額。

為什麼答案是 D

錯誤!申請複查後欲先提領貨物,應「繳納全部稅款」或「提供相當擔保」,絕非只繳一半 (half)。這是本題要選的錯誤敘述。

考點:書面要式考點:30日期限考點:複查範圍考點:提貨擔保
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