Which of the following is not the duty-payer of the customs duty?
Athe bearer of the bill of lading
Bthe consignor of the imported goods正確答案
Cthe holder of the imported goods
Dthe consignee of the imported goods
答案與詳解
為什麼答案是 B
consignor 是「寄貨人、出口方」，貨物是他寄出去的，不是進口收貨者，自然不負繳納進口關稅義務，為本題正解。
考點：提單持有人考點：寄貨人非納稅人考點：貨物持有人考點：收貨人
載入中…
