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12 Dutiable imported goods shall be released after the duty has been paid. Except in cases others prescribed in Customs Act or a____________ has been filed with and approved by Customs, the imported goods shall be released before duty payment.
(A)appraisal
(B) guarantee
(C)insurance
(D)premise

關務英文- 105 年 - 105 專技普考_專責報關人員：關務英文#52541

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