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。

考點：語意相反考點：介系詞搭配錯誤考點：exempt from 片語考點：語域不當

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