試題詳解

28 According to Article 20, Paragraph 3 of the Implementing Rules of the Customs Act, if taxable or duty-free imported goods cannot provide relevant certificates for repair, assembly fees or free repairs, the Customs may levy _______ % of the customs value of the goods themselves as the customs value of repair and assembly costs.
(A) 10
(B) 20
(C) 25
(D) 30