專責報關人員普通考試-專責報關人員關務英文109 年第 10 題單選題

The bonded warehouses may be used for the storage of _____.

Anarcotics and controlled drugs

Bgoods placed under import control

Cgoods for sale in duty-free shops正確答案

Danimals, plants or their products that fail to pass the quarantine inspection

答案與詳解

正確答案

保稅倉庫用於儲存免稅商店待售貨物，毒品、管制品、未過檢疫品皆禁止。

免稅商店待售貨物（duty-free shop goods）在售出前需暫存於保稅倉庫，免徵進口稅捐，為典型保稅倉庫用途。

考點：違禁品禁儲考點：進口管制品考點：免稅商店貨物考點：檢疫不合格品

載入中…

Examly 收錄 38 萬+ 道歷屆題目，每題都有像這樣的精選詳解。免費下載，立即開練。