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專責報關人員普通考試-專責報關人員關務英文10540單選題

The term "commissions" referred to in Article 29 of Customs Act shall not include fees paid by the buyer to his agent for purchase of the imported goods abroad. Accordingly, the commission is also called '___ commission'.

Abroker
Bbroker's
Cbuying正確答案
Dselling
答案與詳解
C
正確答案
關稅法第29條所稱「佣金」不含買方在國外支付給採購代理人的費用,此種佣金稱為 buying commission(購貨佣金)。

為什麼答案是 C

buying commission(購貨佣金)專指買方支付給其國外採購代理人的費用,依關稅法第29條規定此項佣金不計入完稅價格,是標準國貿術語。

考點:經紀人佣金考點:文法陷阱考點:購貨佣金考點:概念顛倒
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