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

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.

答案與詳解

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。

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』。

考點：保密義務考點：本職業務考點：禁止賄賂考點：概括禁止

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