Imported or exported goods which are involved in smuggling, duty or other violations of law shall be dealt with in accordance with the provisions of the Act of Customs for the Suppression of Smuggling and other relevant laws.
Aevasion正確答案
Bpenalty
Cexempt
Dremission
答案與詳解
A
正確答案
smuggling、duty ___ 並列，搭配 violations of law，需填「逃漏」→ duty evasion（逃漏稅）。
逐選項解析
Aevasion逃漏稅✓ 正確
evasion 意為「逃避、逃漏」，duty evasion 即「逃漏稅捐」，與 smuggling（走私）、violations of law（違法）並列語意一致，為關務法規標準用語。
