If the duty-payer of the imported goods fails to apply for clearance following twenty consecutive days of having the late fee imposed, the goods concerned shall be ___ of by Customs by way of sale.
Adisposed正確答案
Bseized
Cdiscarded
Dintervened
答案與詳解
A
正確答案
dispose of 為「處理、處置」之固定片語，搭配 by way of sale 指海關以拍賣方式處置貨物。
為什麼答案是 A
dispose of 為固定片語，意為「處置、處理掉」。海關法規定逾期未報關且連續 20 天被課滯報費仍未處理者，海關得「變賣處置」該批貨物，完全符合語境。
考點：dispose of 片語考點：seize 查扣考點：discard 丟棄考點：intervene 介入
