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專責報關人員普通考試-專責報關人員關務英文11131單選題

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。

為什麼答案是 B

exempt from 為固定片語,意為「免除、豁免於」。保稅工廠進口加工再外銷的原料依規定免徵關稅,語意與搭配皆正確。

考點:檢查≠免稅考點:exempt from 免除考點:原諒≠免稅考點:行使≠免稅
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