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專責報關人員普通考試-專責報關人員關務英文113 年第 35 題單選題考點:代收費用誤植考點:進出口方向錯置

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
D
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。

逐選項解析

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.代收費用誤植✕ 易錯陷阱
Importation 方向正確,但錯在「also including」代收費用。WCO 定義明確排除海關代其他機關收取的費用,此為典型陷阱。
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.進出口方向錯置✕ 錯誤
方向錯誤。Import Duties 是「進口」稅費,與 exportation(出口)無關,直接刷掉。
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.✕ 錯誤
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

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