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專責報關人員普通考試-專責報關人員關務英文1114單選題

What statement regarding the correction of import/export declarations is false?

AThe duty-payer or exporter may submitted along with required supporting documents to file an application with Customs to correct the import/export declaration forms.
BApplication for the correction of declarations shall be made to the Customs within 6 months from the day a mistake in the declaration is found.正確答案
CThe Customs can deny the correction if the reasons for the application for correction are not specified.
DThe items for which correction may be requested on import declarations include the country of origin, unit price, and tariff number.
答案與詳解
B
正確答案
申請更正進出口報單的期限為貨物放行之翌日起6個月內,而非發現錯誤起6個月內。

為什麼答案是 B

申請更正報單應於「貨物放行之翌日起6個月內」提出,而非發現錯誤起6個月內,此敘述錯誤,為本題應選答案。

考點:報單更正程序考點:報單更正期限考點:報單更正項目
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