試題詳解

23 Which of the following statements, regarding bonded warehouse operations, is TRUE?
(A)The bonded warehouse can cease operations without prior approval from the Customs.
(B)Customs may inspect the goods stored in the bonded warehouse when necessary.
(C)The private bonded warehouses can be used for the storage of goods other than those owned by the warehouse proprietors.
(D)Bonded warehouse proprietors are not required to maintain inventory records of the merchandise received in the warehouse.