The duty-payer shall declare imported goods to Customs within days following the arrival date of the transportation means carrying such goods.
A5
B10
C15正確答案
D30
答案與詳解
依關稅法第 16 條,進口貨物納稅義務人應自運輸工具進口日之翌日起 15 日內向海關申報。
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