申論題

二、請將下列各題之英文譯為中文：

(一)Customs Duty is usually calculated as a percentage of the value of a product. The percentage, which can be found in the Customs Import Tariff, depends on the tariff number and country of origin of each product. As for the dutiable value, which is required to declare to Customs, is the sum of the cost of goods, insurance, and freight charges incurred to transport the goods.