試題詳解

3 Duty-payers who are dissatisfied with the Customs decision on imported goods may request the Customs for review. Which of the following statements about the requesting for review is incorrect?
(A) The request should be made with the required form.
(B) The request should be made to Customs within 30 days following the date of receiving the duty memo.
(C) The scope for review can cover disagreements with the tariff number, duty-paying value, and payable duty.
(D) Once the request for review is made, the goods can still be withdrawn after paying half the amount of duty.