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專責報關人員普通考試-專責報關人員關務英文11128單選題

The customs value of imported goods subject to ad valorem duties shall be calculated on the basis of the transaction value. The term "transaction value" means:

Athe freight paid for the imported goods sold from the exporting country to Taiwan.
Bthe price paid for the imported goods sold from the exporting country to Taiwan.正確答案
Cthe insurance paid for the imported goods sold from the exporting country to Taiwan.
Dthe price paid for the imported goods sold in the exporting country.
答案與詳解
B
正確答案
從價課徵關稅的「交易價格」指進口貨物從輸出國銷售至台灣實付或應付之價格。

為什麼答案是 B

交易價格指進口貨物由輸出國銷售至我國所實付或應付之價格,符合關稅法第29條定義。

考點:運費 ≠ 交易價格考點:實付價格考點:保險費 ≠ 交易價格考點:銷售目的地錯置
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