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試卷名稱：114年 - 114 專技普考_專責報關人員：關務英文#127504
年份：114年
科目：關務英文
8 If the customs value of a shipment of imported goods is no more than _______, then such goods are exempt from customs duty, commodity tax, and business tax. However, the said low-value duty exemption does not apply to tobacco, alcohol, or agricultural products subject to tariff quota.
(A) NT$5,000
(B) NT$3,000
(C) NT$2,000
(D) NT$6,000
