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專責報關人員普通考試-專責報關人員關務英文1142單選題

To circumvent the high anti-dumping or countervailing duties imposed by the U.S. or the EU on Chinese goods, many China-based companies export Chinese manufactured goods to Taiwan, just for changing the country of origin labels to "Made in Taiwan," and then further export them to the U.S. or the EU, which has been called ___.

Aillicit transshipment正確答案
Binterdict smuggling
Clabeling theory
Dmoney laundering
答案與詳解
A
正確答案
為規避反傾銷稅而經第三地轉換產地標籤的行為,英文稱為 illicit transshipment(非法轉運)。

為什麼答案是 A

illicit transshipment 指「非法轉運」,即貨物經第三地轉口並更換原產地標籤,以規避高額反傾銷稅或平衡稅,正是題幹描述情境。

考點:非法轉運考點:攔截走私考點:標籤理論考點:洗錢
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