試題詳解

25 Which of the following expressions regarding “Air Express Consignments” is false?
(A) The “Express Handling Unit” means a place designated exclusively for storage of import, export and transit express consignments and for processing through-customs procedures.
(B) Declarations for express consignments may be lodged to Customs prior to their importations.
(C) The term “air express delivery enterprise” means any profit-seeking enterprise engaged in business of forwarding and delivering air express consignments.
(D) Declarations for import and export express consignments shall be online transmitted to Customs via a through-Customs value-added network.