or license fees that are paid by the buyer as a condition of sale of the goods and are not included in the actual price paid or payable should be included in the customs value.
AQuantities
BRoyalties正確答案
CFacilities
DPenalties
答案與詳解
為什麼答案是 B
Royalties（權利金）常與 license fees 並列，是買方為使用商標、專利等支付的費用。依關稅估價協定，若為購貨條件且未含於實付價格，應加計入完稅價格。
考點：數量考點：權利金加計考點：設施考點：罰款
載入中…
