專責報關人員普通考試-專責報關人員關務英文113 年第 31 題單選題

Which of the following Incoterms 2020 rule states that "the seller delivers the goods to the buyer when the goods are placed at the disposal of the buyer and cleared the taxes and duties of both export and import".

ADelivered at Place

BDelivered at Place Unloaded

CDelivered Duty Paid正確答案

DFree on Board

答案與詳解

正確答案

DDP（Delivered Duty Paid，稅訖交貨）是 Incoterms 2020 中賣方責任最重的條件，需負擔進出口通關及所有稅費。

DDP（稅訖交貨）賣方須將貨物運至目的地、辦妥出口與進口通關、繳清所有稅捐，買方僅需受領貨物。是 Incoterms 2020 中賣方責任最重的條件，完全吻合題意。

考點：DAP 買方付進口稅考點：DPU 卸貨+買方報關考點：DDP 賣方全包考點：FOB 賣方責任最小

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