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.
Aconsumer
Bconsignee正確答案
Ccommittee
Dconductor
答案與詳解
為什麼答案是 B
consignee 意為「收貨人」。完全符合關稅法第6條之英文翻譯，為進口貨物之納稅義務人。
考點：字彙字義考點：關稅法規
載入中…
