Our glossary simplifies common industry terms in freight and logistics into clear, easy-to-understand explanations.
優惠關稅(Preferential Tariff)是基於自由貿易協定或普惠制給予特定原產地貨物的較低稅率。享受優惠需提供原產地證書或原產地聲明,並符合原產地規則。
正確運用優惠關稅能顯著降低到岸成本,但必須保存供稽核的生產與採購紀錄,以免遭追稅。
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