Repayment shall be granted by Customs where it is established that duties and taxes have been as a result of an error in their assessment.
Aovercharged正確答案
Bliquidated
Cunderpaid
Dundervalued
答案與詳解
為什麼答案是 A
overcharged = 溢收、多收。因評估錯誤而「多收」稅款，海關才需 repayment (退還)，語意完全吻合。
考點：溢收稅款考點：稅額確定考點：短繳追徵考點：低報價格
載入中…
