Customs valuation refers to the appraisal of the value of imported goods in order to assess the amount of customs duties at .
Athe exchange rates
Bthe fixed interest rates
Cthe ad valorem rates正確答案
Dthe specific rates
答案與詳解
ad valorem rates 從價稅率,以貨物價值之百分比課稅,因此必須先做 customs valuation 估算完稅價格。
