Advance rulings can enhance and transparency of cross-border trade transactions and can reduce costs of importers.
Aremuneration
Bappeal
Cmaterial injury
Dpredictability正確答案
答案與詳解
predictability(可預測性)是 advance rulings 的核心功能:事先告知稅則、稅率、原產地認定,讓進口商可預測成本,與 transparency 並列最自然。
