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專責報關人員普通考試-專責報關人員關務英文11218單選題

What statement regarding "online declaration" is correct?

AAny online declaration shall be checked and may be selected for further cargo examination by Customs broker.
BC3: the responsible Customs broker shall submit a hard copy of the declaration and relevant documents for further review by the end of office hours of the day after the date of receiving the online determinations from Customs.
CC2: Customs broker shall submit a hard copy of the declaration and relevant documents for carrying out physical examination by the end of office hours of the day after the date of receiving the online determinations from Customs.
DC1: after the payment of the duty and charge, Customs make online determinations of release to the Customs broker. Where necessary, Customs may request the responsible Customs broker to submit documents pertaining to a Customs declaration.正確答案
答案與詳解
D
正確答案
進口報關 C1/C2/C3 三種通關方式,C1 免審免驗、C2 文件審查、C3 貨物查驗。

為什麼答案是 D

C1 為免審免驗,繳稅後海關即線上放行,必要時才要求報關行補件。完全符合 C1 免書面審查、免貨物查驗的定義。

考點:主體錯置考點:C2/C3混淆考點:C2/C3顛倒考點:C1免審免驗
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