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專責報關人員普通考試-專責報關人員關務英文11217單選題

Where the manifest of import cargoes carried by an aircraft or vessel has been online transmitted to Customs before its arrival, the duty-payers concerned may make by way of electronic data transmission prior to the importation so as to enjoy expedited Customs clearance procedures.

Aonline payment
Bonline Customs clearance procedures
Conline determinations
Donline declarations正確答案
答案與詳解
D
正確答案
進口貨物預先申報制度:艙單已線上傳輸後,納稅義務人可預先以電子方式提出「申報」(declarations),以享快速通關。

為什麼答案是 D

online declarations 是「線上申報」,即 G1 預報進口艙單後,納稅義務人透過電子資料傳輸「預先申報」,這是關稅法上 pre-arrival declaration(預先申報)制度的正確用語。

考點:線上繳稅考點:語意重複陷阱考點:主詞動作錯置考點:預先申報
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