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專責報關人員普通考試-專責報關人員關務英文11528單選題

According to the regulations regarding Certificates of Origin, which of the following will be considered a substantial transformation?

AProcessing operations involving simple assembling
BProcedures for concentration but do not change the original nature of the product
CPreservation required for transportation
DA raw material undergoes processing, resulting in an added value that exceeds 35%正確答案
答案與詳解
D
正確答案
實質轉型(substantial transformation)的認定標準之一為加工後附加價值率達 35% 以上,而簡單組裝、運送儲存等微小加工均不屬之。

為什麼答案是 D

原料經加工後附加價值率超過 35%(added value exceeds 35%),符合法規對於實質轉型的認定標準。

載入中…

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