專責報關人員普通考試-專責報關人員關務英文106 年第 40 題單選題

To encourage private support and donation to government agencies for holding international athletic contest, importation of necessary sports equipment or supplies are to be _____ from import duties whereas the Ministry of Education has so certified.

Acollected

Bincluded

Cexempt正確答案

Descaped

答案與詳解

正確答案

be exempt from = 免除於⋯，搭配 import duties（進口稅）表示免稅。

be exempt from 為固定片語，意為「免除⋯」。免徵進口稅 exempt from import duties 正符合鼓勵捐贈的立法目的。

載入中…

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