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專責報關人員普通考試-專責報關人員關務英文11540單選題

According to the "ATA Carnet Regulations" established by our country, which of the following goods are NOT eligible for temporary admission?

AProfessional equipment and apparatus
BPerishable goods正確答案
CGoods for display or use at international trade exhibitions or conferences
DImported commercial samples for display or demonstration purposes to solicit business
答案與詳解
B
正確答案
依據我國《貨物暫準通關辦法》,易腐壞、易消耗或有安全顧慮之物品,不適用暫準通關。

為什麼答案是 B

易腐壞貨物(Perishable goods)明文排除於暫準通關貨物之外,無法原狀復運出口,故為本題應選之錯誤專案。

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