試題詳解

20 Which of the following way is not a duty-payer who has made an online Customs clearance declaration may choose to pay taxes, deposits or other payments?
(A) Electronic remittance, sent from an online financial institution appointed by the contracted bank to the National Treasury or Customs account.
(B) Pre-release payment, accompanied by a guarantee as provided for in the Regulations Governing the Implementation of Pre-release Duty Payment Procedures for Import Goods.
(C) Over-the-counter cash transaction, paid to the branch office of the bank entrusted by National Treasury.
(D) Online fund transfer.