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
為什麼答案是 C
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。
考點：期限混淆考點：陷阱干擾考點：進口報關期限考點：階段錯置
載入中…
