專責報關人員普通考試-專責報關人員關務英文115 年第 28 題單選題
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
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。
逐選項解析
AProcessing operations involving simple assembling✕ 錯誤
簡單組裝（simple assembling）屬於微小加工，依法規不被視為實質轉型。
BProcedures for concentration but do not change the original nature of the product✕ 錯誤
未改變產品本質的濃縮程式（concentration）屬於微小加工，不被視為實質轉型。
CPreservation required for transportation✕ 錯誤
DA raw material undergoes processing, resulting in an added value that exceeds 35%✓ 正確
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