專責報關人員普通考試-專責報關人員關務英文112 年第 24 題單選題考點：保密義務考點：本職業務
The customs broker should desist from the following behaviors, except:
ADisclosure of the customer trade documents or business secrets acquired from the customer.
BCollaborate with their customers to commit declaration procedures.正確答案
CBribe or provide other illegal benefits affecting the behaviors of customs personnel or functions of customs offices.
DOther actions in violation of customs and tariff related laws and regulations.
B正確答案
報關業者應避免洩密、賄賂、違法等行為；『配合客戶辦理申報』是本職工作，非禁止事項。
逐選項解析
ADisclosure of the customer trade documents or business secrets acquired from the customer.保密義務✕ 錯誤
洩漏客戶貿易文件或商業機密，違反保密義務，屬於應避免行為。關鍵字 Disclosure (揭露) + business secrets (商業機密)。
BCollaborate with their customers to commit declaration procedures.本職業務✓ 正確
與客戶合作辦理『申報程序(declaration procedures)』正是報關業者的核心業務，並非禁止事項。注意 commit 在此為『執行、辦理』之意，非『犯罪』。
CBribe or provide other illegal benefits affecting the behaviors of customs personnel or functions of customs offices.✕ 錯誤
DOther actions in violation of customs and tariff related laws and regulations.✕ 錯誤
立即註冊,看完整詳解
這題的完整詳解,註冊就能看 · 每天 2 題免費
- 完整逐選項解析
- 秒殺解題技巧與破題關鍵
- 關鍵知識表整理
- 陷阱與易錯提醒
- 同考點歷屆題庫連續刷題與錯題本
