專責報關人員普通考試-專責報關人員關務英文113 年第 35 題單選題

Regarding "Import Duties and Taxes", which of the following descriptions is correct?

ACustoms duties and all other taxes are collected on or in connection with the importation of goods, and also including any charges collected by the Customs on behalf of other national authorities.

BCustoms duties and all other taxes are collected on or in connection with the exportation of goods, but not including any charges collected by the Customs on behalf of other national authorities.

CCustoms duties and all other taxes are collected on or in connection with the exportation of goods, but also including any charges collected by the Customs on behalf of other national authorities.

DCustoms duties and all other taxes are collected on or in connection with the importation of goods, but not including any charges collected by the Customs on behalf of other national authorities.正確答案

答案與詳解

正確答案

Import Duties 顧名思義是「進口」時課徵的關稅及稅費，且不包含海關代其他機關收取的費用。