專責報關人員普通考試-專責報關人員關務英文114 年第 34 題單選題

According to the Customs Act, if imported goods receive financial subsidies during the manufacturing and sales process in the exporting country, Which of the following duties can be imposed in addition to normal customs duty?

Acountervailing duty正確答案

Bantidumping duty

Ccompound duty

Dretaliatory duty

答案與詳解

正確答案

出口國對貨物提供財政補貼 → 進口國可課『平衡稅』(countervailing duty) 以抵銷補貼優勢。

Countervailing duty（平衡稅）專門對付出口國政府給予補貼的情況，在正常關稅外加徵，以抵銷補貼造成的不公平價格優勢，完全符合題幹『financial subsidies』。

考點：平衡稅=反補貼考點：反傾銷稅考點：複合稅考點：報復關稅

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