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專責報關人員普通考試-專責報關人員關務英文11023單選題

Which of the following statements, regarding bonded warehouse operations, is TRUE?

AThe bonded warehouse can cease operations without prior approval from the Customs.
BCustoms may inspect the goods stored in the bonded warehouse when necessary.正確答案
CThe private bonded warehouses can be used for the storage of goods other than those owned by the warehouse proprietors.
DBonded warehouse proprietors are not required to maintain inventory records of the merchandise received in the warehouse.
答案與詳解
B
正確答案
保稅倉庫受海關高度監管,海關得隨時查驗貨物;業者停業須經核准、專用保稅倉庫僅限存儲自有貨物,且須詳實記錄存貨。

為什麼答案是 B

為確保保稅貨物未被違法流用,海關於必要時(when necessary)得隨時派員查驗(inspect)保稅倉庫內存儲之貨物,此為海關監管之核心權力。

考點:停業核准考點:海關查驗權考點:專用保稅倉庫考點:存貨紀錄
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