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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
B
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。

逐選項解析

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.✕ 錯誤
選項稱保險僅涵蓋裝運港 (from the port of loading only) 是錯誤的。CIF 條件下,賣方購買的保險必須涵蓋貨物從裝運港至「目的港」(port of destination) 的風險。
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
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.✕ 易錯陷阱
選項稱賣方應辦理出口及「進口」通關 (clear the goods for both export and import) 是錯誤的。進口通關及相關稅費是買方的責任(僅 DDP 條件下賣方才負責進口通關)。
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.✕ 錯誤

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