題組內容

四、請將下列各題之英文譯成中文:(每小題 15 分,共 30 分)

⑵ Where the duty-payer fails to file relevant certificates in time, the Customs may, upon his request, examine and release the goods by allowing him to pay an appropriate deposit. The deposit shall be confiscated if the duty-payer fails to complete the formalities prior to expiry of a prescribed period.