試題詳解

28 The customs value of imported goods subject to ad valorem duties shall be calculated on the basis of the transaction value. The term “transaction value” means:
(A) the freight paid for the imported goods sold from the exporting country to Taiwan.
(B) the price paid for the imported goods sold from the exporting country to Taiwan.
(C) the insurance paid for the imported goods sold from the exporting country to Taiwan.
(D) the price paid for the imported goods sold in the exporting country.