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專責報關人員普通考試-專責報關人員關務英文1054單選題

The country of origin for a product shall be determined in accordance with the "Rules of Origin on Imported Goods", in case of the country of origin being unable to be ascertained, or when deemed necessary, the Customs may request the duty payer to submit a ___ of country of origin for purpose of ascertainment.

Adocumentary
Bcontract
Ccertificate正確答案
Dcircular
答案與詳解
C
正確答案
海關可要求納稅人提交「產地證明書 certificate of country of origin」以確認貨物原產地。

為什麼答案是 C

certificate of country of origin(產地證明書)是國際貿易固定術語,由出口國商會或官方機構核發,用以證明貨物原產地,符合題意。

考點:詞性誤用考點:字義不符考點:產地證明書
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