The commodity tax collected by the Customs ___ the authorities concerned shall be offset or refunded along with the customs duties.
Ain terms of
Bin the light of
Con behalf of正確答案
Don the ground of
答案與詳解
on behalf of 意為「代表、代替」。海關「代表相關主管機關」徵收商品稅,語意完全吻合,為正解。
