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105年 - 105 專技普考_專責報關人員:通關實務概要#52539
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39 進口報單傳輸報關時發現申報數量錯誤,納稅義務人於貨物放行前申請更正報單,在下列何種情況下, 得准免依海關緝私條例之規定處罰?
(A)報單經海關核定為 C2 文件審核通關
(B)報單經海關核定為 C3 貨物查驗通關
(C)海關已發現不符
(D)海關已接獲走私密報
答案:
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統計:
A(189), B(28), C(5), D(4), E(0) #1326344
私人筆記 (共 1 筆)
加油瑄瑄
2024/08/29
私人筆記#6351709
未解鎖
39 進口報單傳輸報關時發現申報數量錯...
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相關試題
40 外銷品沖退原料稅,除關稅外,尚可沖退之原料稅,以下列何者為限? (A)營業稅、菸酒稅 (B)營業稅、貨物稅 (C)營業稅、奢侈稅 (D)營業稅、平衡稅
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1 In the case that Customs is____________of the truth and accuracy of the transaction documents provided by the duty-payer, or that Customs still feels the same after the provision of such an explanation, it shall be deemed that the customs value cannot be determined under the provision of Article 29, Customs Act . (A)blameful (B) doubtful (C) predictable (D)eligible
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2 To improve the service quality and enhance administrative effectiveness, the Customs has implemented the system on Electronic ____________of the Offsetting or Refund of Duties and Taxes on raw materials for export products. (A)producing (B)computing (C)conducting (D)processing
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3 In order to save energy and reduce carbon____________, the receipts of duty payment, service charge payment and deposit, will be gradually switched into the new electronic versions incorporating the standardized bar codes. (A)dimensions (B)resolutions (C)emissions (D)executions
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4 The country of origin for a product shall be determined in accordance with the “Rules of Origin on Imported Goods”, in case of the country of origin being unable to be ascertained, or when deemed necessary, the Customs may request the duty payer to submit a____________ of country of origin for purpose of ascertainment. (A) documentary (B) contract (C) certificate (D) circular
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5 A payment made by one party (the “licensee or franchisee”) to another that owns a particular asset (the "licensor or franchisor ") for the right to ongoing use of that asset. (A) compensation (B) royalty (C) disbursement (D) revenue
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6 The Customs levies duty, on ad valorem, specific or tariff quota basis, on goods imported into the____________ of the Republic of China, in accordance with the Customs Act, Enforcement Rules Governing the Implementation of the Customs Act, Customs Import Tariff and other regulations concerned. (A)district (B)region (C)territory (D)extension
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7 In order to effectively interdict smuggling and illicit trade, the Customs will keep on strengthening the exchange of____________ with foreign Customs. (A)intelligence (B)intelligible (C)intelligent (D)intellect
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8 Non-____________ Inspection technology enables Customs to detect contraband (e.g., narcotics and weapons) and materials that pose potential nuclear and radiological threats. (A)intuitive (B)indecisive (C)intrusive (D)intrinsic
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9 South Sudan was officially listed as one of the Least Developed Countries on the second column of Import Tariff Schedule from July 25, 2014 and goods imported from this country shall enjoy ____________tariff rates. (A) prefer (B) preference (C) preferable (D) preferential
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