試題詳解

6 Where a notice of post-clearance audit is given within _______ commencing from the date following the release of the imports and/or exports, Customs may proceed with post-clearance audit against the duty-payer, exporters, and related persons within _______ years from the date following the aforesaid release. According to the post-clearance audit result, any case in which duty is refundable or receivable shall be notified within _______ from the date following the release date.
(A) three months; one year; two years
(B) six months; two years; three years
(C) three months; two years; three years
(D) six months; one year; two years