Prior to importation, the duty-payer or the duty-payer's agent may apply to Customs for _______ tariff classif…

Question

Prior to importation, the duty-payer or the duty-payer's agent may apply to Customs for _______ tariff classification rulings of the goods and Customs shall reply in writing.
(A) advance
(B) advertise
(C) post
(D) postal

Accepted Answer

正確答案為 A。 進口前可向海關申請「預先」稅則分類審核，英文用 advance ruling。 (B) advertise 是動詞「廣告、宣傳」，詞性與語意皆不符，空格需要形容詞修飾 tariff classification rulings。 (C) post 有「事後」之意 (post-importation)，與題幹 Prior to (事前) 完全相反，是典型反義陷阱；且 post ruling 非關務標準術語。

Prior to importation, the duty-payer or the duty-payer's agent may apply to Customs for _______ tariff classification rulings of the goods and Customs shall reply in writing.

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Prior to importation, the duty-payer or the duty-payer's agent may apply to Customs for _______ tariff classification rulings of the goods and Customs shall reply in writing.

逐選項解析

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