專責報關人員普通考試-專責報關人員關務英文113 年第 32 題單選題

Which of following descriptions on CIF of Incoterms 2020 is correct?

AThe seller must buy insurance cover the risk of buyer of loss to the goods from the port of loading only, and seller should also clear the goods for export, but no obligation to clear the goods for import.

BThe seller must buy insurance cover the risk of buyer of loss to the goods from the port of loading to the port of destination, and seller should also clear the goods for export, but no obligation to clear the goods for import.正確答案

CThe seller must buy insurance cover the risk of buyer of loss to the goods from the port of loading to the port of destination, and seller should also clear the goods for both export and import.

DThe seller must buy insurance cover the risk of buyer of loss to the goods from the port of loading to the port of destination, and seller should not clear the goods for both export and import.

答案與詳解

正確答案

CIF (成本、保險費加運費) 條件下，賣方須負責將貨物運至目的港的運費與保險費，並辦理出口通關；進口通關則為買方責任。