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95年 - 95 專技普考_專責報關人員：關務英文#39155

科目：關務英文 | 年份：95年 | 選擇題數：0 | 申論題數：15

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所屬科目：關務英文

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申論題 (15)

⑴ The importer has the responsibility to make declaration and liability to pay duties, taxes and fees accrued. However, the importer may authorize a customs broker to act as his agent.
⑵ Transaction value is the most common method of appraisement. To arrive at transaction value we start with the price actually paid or payable for the merchandise when sold for exportation to Taiwan.
⑶ Customs brokers are paid agents for importers. Because importing may be a complexity that the importer does not wish to be deeply involved with, the broker will handle all relations with customs for a fee.
⑴ Drug Trafficking
⑵ Non-Tariff Barrier
⑶ Non-Dutiable Goods
⑷ On Board Courier
⑸ Freight Forwarder
⑴納稅義務人或報關業者於貨物放行後，發現報單申報錯誤，應於進口貨物放行之 翌日起六個月內提出申請。
⑵廠商應於原料進口放行之翌日起一年六個月內檢附有關出口證件申請冲退其外銷 品之進口原料關稅，逾期不予辦理。
⑴保稅倉庫及物流中心
⑵貨物查驗比率
⑶無障礙通關環境
⑷中小企業
⑸與貿易有關之智慧財產權協定