專責報關人員普通考試-專責報關人員關務英文108 年第 10 題單選題

For the purpose of customs valuation, the term "identical goods" means goods which are of the same in all respects, including country of production, physical characteristics, and reputation, as the goods being valued.

Aquality正確答案

Bquantity

Cquantitative

Dqualitative

答案與詳解

正確答案

identical goods（相同貨物）需在各方面完全相同，包含生產國、物理特性、品質與商譽。

quality（品質）為名詞，與 physical characteristics、reputation 並列，符合 WTO 關稅估價協定對 identical goods 的定義。

考點：品質名詞考點：數量陷阱考點：詞性錯誤考點：詞性陷阱

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