試題詳解

15 Which description of the following regarding “Regulations governing Customs clearance procedures for maritime express consignments” is INCORRECT?
(A)All of the imported and exported maritime express consignments shall be inspected by X-ray instruments, except for goods not suitable for X-ray inspection and exempted by the Customs.
(B)The so-called “Low-value dutiable import consignment” refers to the consignments with a Customs value of NT$3,001-50,000.
(C)Where goods subject to special safeguard measures publicly announced by the Ministry of Finance, Customs clearance shall be conducted using a general import declaration form.
(D)Shipments with gross weight of less than 70 kg packed in a single package or bag are allowed to be cleared through the Maritime Express Handling Units.