In the case where the import duty is not paid within the prescribed time limit, a _______ fee shall be levied …

Question

In the case where the import duty is not paid within the prescribed time limit, a _______ fee shall be levied at the rate of 0.05 percent of the amount of duty per day beginning from the date following that on which the time limit for duty payment expires.
(A) delinquent
(B) transaction
(C) maintenance
(D) membership

Accepted Answer

正確答案為 A。 進口稅逾期未繳應課「滯納金」，英文用 delinquent fee，按日加徵稅額 0.05%。 (B) transaction fee 為「交易手續費」，與逾期繳稅無關，語意不合。 (C) maintenance fee 為「維護費、管理費」，常見於建物或帳戶，與海關逾期繳稅情境無關。

In the case where the import duty is not paid within the prescribed time limit, a _______ fee shall be levied at the rate of 0.05 percent of the amount of duty per day beginning from the date following that on which the time limit for duty payment expires.

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In the case where the import duty is not paid within the prescribed time limit, a _______ fee shall be levied at the rate of 0.05 percent of the amount of duty per day beginning from the date following that on which the time limit for duty payment expires.

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立即註冊,看完整詳解

關務英文 相關題目

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