In determining the Customs value of imported goods, which of the following rules is NOT specified in the Customs Act?
AComputed value
BResidual value正確答案
CTransaction value
DTransaction value of identical goods
答案與詳解
為什麼答案是 B
Residual value = 剩餘價值，這是會計/折舊用語，關稅法未規定。關稅法最後順位是「合理價格 reasonable value」而非 residual value，名詞偷換。
考點：計算價格考點：關稅法未規定考點：交易價格(首選)考點：同樣貨物交易價格
載入中…
