試題詳解

39 Article 11 of Regulations Governing Customs Clearance Procedures for Air Express Consignments regulates that the Import express consignments shall be classified according to their natures and values. Which of the followings is correct?
(A)The import low-value duty-free consignment: with a Customs value not more than 4,000 NT; The import high-value: exceeding 30,000 NT
(B)The import low-value duty-free consignment: with a Customs value not more than 3,000 NT; The import high-value: exceeding 40,000 NT
(C)The import low-value duty-free consignment: with a Customs value not more than 2,000 NT; The import high-value: exceeding 50,000 NT
(D)The import low-value duty-free consignment: with a Customs value not more than 1,000 NT; The import high-value: exceeding 60,000 NT