The ATA Carnet is an international Customs document that permits duty-free and tax-free _______ admission of m…

Question

The ATA Carnet is an international Customs document that permits duty-free and tax-free _______ admission of most goods for up to one year.
(A) Temporary
(B) Endurance
(C) Temperament
(D) Permanent

Accepted Answer

正確答案為 A。 ATA 單證冊是允許貨物「暫時」免稅進口最長一年的國際海關文件，填入 Temporary。 (A) 【暫准通關】Temporary admission（暫准通關）是 ATA Carnet 的核心功能，允許展覽品、職業設備、商業樣品等在一年內免稅進出他國，到期須復運出口。 (B) 【字義不符】Endurance 指「耐力、忍耐」，與海關通關毫無關聯，屬明顯誤植的干擾選項。

The ATA Carnet is an international Customs document that permits duty-free and tax-free _______ admission of most goods for up to one year.

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The ATA Carnet is an international Customs document that permits duty-free and tax-free _______ admission of most goods for up to one year.

逐選項解析

立即註冊,看完整詳解

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