20. 若買賣契約規定〝Shipment from Keelung for transportation to Hamburg, CIF Hamburg Incoterms 2000〞時,出口商於何時、何地完成其交貨義務?(A)裝載船舶(carrying vessel)抵達漢堡港時(B)於指定地方將貨物交付買方所指定之運送人時(C)貨物在基隆港越過船舷時(D)貨物運至漢堡港自船上卸下碼頭上時