題組內容

二、請將下列各題之英文譯為中文：（每小題 15 分，共 30 分）

⑵Traders can apply to customs authorities for advance rulings on tariff classification before they import their goods. The advance ruling system for tariff classification provides more predictability to traders because they can communicate with customs authorities and receive a tariff classification decision in advance.

詳解提供者：Ocean

貿易商可在進口貨物之前事先向海關當局申請稅則分類。

海關税則分類之預先裁定系統提供貿易商可預測性數據，因為他們可以事先和海關當局接洽及接收到稅則分類的裁決。