CIF value
到岸价
失分提醒
Cost, Insurance, Freight，关税计税基础
真题改编里的原句
Import duty is worked out on the customs value, which is usually the CIF value, meaning cost, insurance and freight to the Australian port.
进口关税按海关价值计算，通常就是到岸价，也就是成本、保险加运到澳洲港口的运费。
出自《进口关税与海关 — 集装箱清关》练到这个词的真题改编
共出现在 1 篇真题改编里。