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관세사 무역영어 (2016-04-02)
17번
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Incoterms®2010에서 DDP규칙에 관한 설명으로 옳지 않은 것은?
1
The seller bears all the costs and risks involved in bringing the goods to the place of destination and has an obligation to clear the goods not only for export but also for import, to pay any duty for only export and to carry out all customs formalities.
2
If the parties wish the buyer to bear all risks and costs of import clearance, the DAP rule should be used.
3
Any VAT or other taxes payable upon import are for the seller's account unless expressly agreed otherwise in the sales contract.
4
The seller has no obligation to the buyer to make a contract of insurance. However, the seller must provide the buyer, at the buyer's request, risk, and expense (if any), with information that the buyer needs for obtaining insurance.
5
The buyer must pay all costs of unloading necessary to take delivery of the goods from the arriving means of transport at the named place of destination, unless such costs were for the seller's account under the contract of carriage.
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