Export processing factories may be registered, with the approval of Customs and under its supervision, as bonded factories. Raw materials imported and stored by bonded factories for processing into exported products shall be ___ from customs duties.
Aexamined
Bexempt正確答案
Cexcused
Dexercised
答案與詳解
B
正確答案
be exempt from = 免除、豁免於；保稅工廠進口原料應「免徵」關稅。
逐選項解析
Aexamined✕ 錯誤
examined 意為「被檢查」，雖與海關動作有關，但 be examined from 並非固定用法，語意也不合「從關稅中被檢查」。
Bexempt✓ 正確
Cexcused✕ 易錯陷阱
excused 意為「被原諒、被准許缺席」，多用於人或行為（如 be excused from class）。用於關稅豁免不符英文慣用，屬近義字陷阱。
