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專責報關人員普通考試-專責報關人員關務英文11220單選題

Which of the following way is not a duty-payer who has made an online Customs clearance declaration may choose to pay taxes, deposits or other payments?

AElectronic remittance, sent from an online financial institution appointed by the contracted bank to the National Treasury or Customs account.
BPre-release payment, accompanied by a guarantee as provided for in the Regulations Governing the Implementation of Pre-release Duty Payment Procedures for Import Goods.正確答案
COver-the-counter cash transaction, paid to the branch office of the bank entrusted by National Treasury.
DOnline fund transfer.
答案與詳解
B
正確答案
依《貨物通關自動化實施辦法》第15條,連線通關繳納稅費方式包含線上扣繳、先放後稅、匯款及現金繳納,選項B錯在將「先放後稅(post-release)」誤植為「pre-release」。

為什麼答案是 B

敘述錯誤,為本題正解。依同法第15條,應為「先放後稅(post-release payment)」,而非「先稅後放(pre-release payment)」。提供擔保的目的正是為了讓貨物能先放行。

考點:匯款繳納考點:先放後稅考點:現金繳納考點:線上扣繳
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