The duty-payer of the customs duty shall be the ___ of the imported goods, the bearer of the bill of lading, or the holder of the imported goods, as the case may be.
Aconsignor
Bpayee
Cconsignee正確答案
Dshipper
答案與詳解
為什麼答案是 C
consignee 是『收貨人』，即進口貨物的受貨方，依關稅法規定為關稅納稅義務人之一，與提單持有人、貨物持有人並列。
考點：寄貨人考點：受款人考點：收貨人考點：託運人
載入中…
