專責報關人員普通考試-專責報關人員關務英文112 年第 14 題單選題

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

正確答案

smuggling、duty ___ 並列，搭配 violations of law，需填「逃漏」→ duty evasion（逃漏稅）。

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。

考點：逃漏稅考點：罰則考點：詞性＋語意雙錯考點：稅捐減免

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