Imported advertising materials and samples with a dutiable value (CIF) not exceeding NT$_____ are exempt from …

Question

Imported advertising materials and samples with a dutiable value (CIF) not exceeding NT$_____ are exempt from import duties.

Accepted Answer

正確答案為 C。進口之廣告品及貨樣（advertising materials and samples），其完稅價格（CIF）在新臺幣12,000元以下者，免徵進口關稅。

Imported advertising materials and samples with a dutiable value (CIF) not exceeding NT$_____ are exempt from import duties.