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警察人員考試三等考試-水上警察人員類別中華民國憲法與水上警察專業英文11259單選題
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Smuggling has existed ever since governments first attempted to control trade across their borders. Although it is often understood as an attempt to evade duties or taxes that the legislature has placed upon the importation of certain classes of goods, smuggling is a much broader phenomenon than this. It may apply to attempts to evade export regulations, for example, or trade in certain prohibited goods, such as weapons or drugs. People may be smuggled across frontiers. At one end of the spectrum, smuggling may be a highly organized criminal activity, or what some describe as "the smuggling industry;" at the other, it may consist simply of a sailor or passenger trying to slip something for personal use past the authorities. Consideration must also be given to attempts to evade regulations relating to internal trade. Taxes on this are classified as excise duties. At one time, compliance was enforced by excise officers, while international trade was policed by customs officers; latterly, the two revenue services have been merged into one.

Which of the following is NOT smuggling?

AAn attempt to dodge duties or taxes
BTrade in certain illegal goods
CAn intention to get around export laws
DA deal to comply with import regulations正確答案
答案與詳解
D
正確答案
走私包含逃避關稅、違禁品交易、規避出口規定,但「遵守進口規定的交易」不是走私。

為什麼答案是 D

短文所有走私定義皆為「evade/dodge/get around」(規避),D選項卻說「comply with import regulations(遵守進口規定)」,方向完全相反,遵守規定不構成走私,故D是本題「NOT smuggling」的正解。

考點:走私定義—逃避關稅考點:走私定義—違禁品交易考點:走私定義—規避出口規定考點:走私定義—反向理解
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