12 Dutiable imported goods shall be released after the duty has been paid. Except in cases others prescribed in Customs Act or a________ has been filed with and approved by Customs, the imported goods shall be released before duty payment.
(A)appraisal  
(B)guarantee 
(C)insurance
(D)premise

答案：登入後查看
統計： A(20), B(75), C(35), D(11), E(0) #1342203

詳解 (共 4 筆)

#3761538

(A)appraisal  評定/鑒定/估價/評價
(B)guarantee 保證/擔保
(C)insurance 保險/保額
(D)premise  前提/把..作為前提 

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#1451667

Customs Act關稅法 

第四十四條　 

應徵關稅之進口貨物，應於繳納關稅後，予以放行。但本法另有規定或經海關核准已提供擔保者，應先予放行。

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#1448856
B選項為空白
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#1449670
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