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一、海關進口稅則解釋準則三(乙)之分類原則為,只有在貨品不能依解釋準則三(甲)歸類時才能適用該準則,試述該解釋準則三(乙)僅適用那些貨品?(15 分)
問題詳情
一、海關進口稅則解釋準則三(乙)之分類原則為,只有在貨品不能依解釋準則三(甲)歸類時才能適用該準則,試述該解釋準則三(乙)僅適用那些貨品?(15 分)
參考答案
上一篇 :
40 稅則第 30 章為「醫藥品」,下列何項貨物不屬於該章之貨品範圍?(A)急救箱 (B)繃帶(零售包裝) (C) COVID-19 抗原檢測卡匣 (D)糖尿病試紙(切成一定尺寸)
下一篇 :
二、關稅法第 21 條規定,納稅義務人得於貨物進口前,向海關申請預先審核進口貨物之稅則號別,惟有那些情形海關不予預先審核?(15 分)
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【題組】(四) Propeller cavitation
【題組】(五) Bilge keels
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3 Duty-payers who are dissatisfied with the Customs decision on imported goods may request the Custo
4 What statement regarding the correction of import/export declarations is false?(A) The duty-payer
5 Which of the following labels is used on an international parcel-post package, providing informati
6 By adopting modern technologies, such as blockchain and artificial intelligence, Customs can lever
7 Through the Cargo Selectivity System, Customs selects the imported goods to conduct further physic
8 Any goods used for concealing smuggled goods can be liable to._________(A) recondition(B) reconcil
9 Customs have seized numerous faulty masks and other personal protective equipment during the Covid
10 Establishing _________ between the private sectors and the customs administration can improve cus
11_________ occurs when the exporter sells the goods at a price lower than the normal value in the i
12 Which of the following expressions regarding “goods wholly obtained or produced in a country” is
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14 Many_________ products expose the public to serious health and safety risks that can range from m
15 A port of_________ is a place where a vessel unloads some or all of its shipments.(A) disregard(B