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試卷名稱：114年 - 114 專技普考_專責報關人員：關務英文#127504
年份：114年
科目：關務英文
35 When entrusted by the shipper to deliver imported express goods door-to-door, express consignment operators may declare the consignments to Customs as the _______ of the consignments and pay duties and charges in accordance with related regulations.
(A) owner
(B) holder
(C) carrier
(D) agent
