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。

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