民國114年 第2梯次 延期考區 國貿業務丙級 學科
第43題
The inspector looked at the ___ to check where the goods were produced.
題目
The inspector looked at the ___ to check where the goods were produced.
- (1) consular invoice
- (2) certificate of origin
- (3) commercial invoice
- (4) bill of lading
官方答案
(2) certificate of origin
解析
certificate of origin 即原產地證明書，由商會或授權機構簽發，載明貨物的生產或製造地，海關據以核定關稅稅率、配額與優惠待遇，所以檢驗員查「where the goods were produced」要看它。consular invoice 是經進口國領事簽證的發票，重在領事認證與價格申報；commercial invoice 是商業發票，記載品名、數量、單價與金額；bill of lading 是提單，為運送契約與物權憑證。三者都不以證明生產地為主要功能。
AI 參考解析（推得答案已與官方答案比對一致），非官方公告內容，僅供備考參考。