專責報關人員普通考試-專責報關人員關務英文112 年第 31 題單選題

According to INCOTERMS 2020, which of the following trade term stipulates that the seller has the responsibility to deliver the goods to the buyer after paying the customs duty at the destination of the importing country?

AEXW

BFAS

CDDP正確答案

DFOB

答案與詳解

正確答案

DDP (Delivered Duty Paid) 完稅後交貨，賣方責任最重，連進口關稅都要付。

DDP (Delivered Duty Paid) 完稅後交貨，賣方必須負擔所有運輸、保險、出口通關、進口通關及進口關稅，將貨物交付到買方指定地點。賣方責任最重，完全符合題意。

考點：賣方責任最輕考點：船邊交貨考點：完稅交貨考點：船上交貨

載入中…

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