Customs authorities often carry out post clearance audits to identify possible , such as under-valuations, misclassifications, false declarations of origin, etc.
Aauthenticity
Birregularities正確答案
Ccompliance
Dlegality
答案與詳解
irregularities 意為「不合規、違規情事」,正好涵蓋後文 such as 所舉的 under-valuations(低報價)、misclassifications(錯誤稅則歸類)、false declarations of origin(偽報產地)等違規態樣。
