試題詳解

2 The term "the smuggling of import or export cargoes" referred to in the Customs Anti-smuggling Act means the shipment of cargoes into or out of the Republic of China without making a declaration to Customs, and thus results in an avoidance of Customs inspections, _____, or escape of Customs controls.
(A) avoidance of fines
(B) evasion of Customs duties
(C) non-release of goods
(D) non-declaration of country of origin