Raw materials imported for use in manufacturing articles intended for export may be exempt from duty if they are re-exported within ___ following the date of release for entry or the re-exportation are approved by the Ministry of Finance.
Aninety days
Bthree years
Csix months
Done year正確答案
答案與詳解
D
正確答案
進口原料供製造外銷品，若於放行後「一年內」復運出口或經財政部核准，可免徵或退還關稅。
逐選項解析
Aninety days期限混淆✕ 錯誤
ninety days (90天) 錯誤。非關稅法中原料復運出口或退稅的標準期限，海關實務上無此特定免稅時效。
Bthree years期限混淆✕ 錯誤
three years (3年) 錯誤。期限過長，不符合海關保稅、免稅或退稅的管制時效，易造成稅收漏洞。
