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107年 - 107 專技普考_專責報關人員：關務英文#69675

科目：關務英文 | 年份：107年 | 選擇題數：40 | 申論題數：6

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所屬科目：關務英文

選擇題 (40)

1 The original ___________ has been sent to the bank together with other shipping documents for negotiation. (A) bill of lading (B) bill of landing (C) bell of lading (D) bell of landing
2 “Customs duty” is defined as the import duty leviable on goods imported from ___________ . (A) aboard (B) abode (C) abroad (D) abort
3 Separation of the role of assessment and collection of customs ___________ helped to minimize opportunities for corruption. (A) avenues (B) revenues (C) relevance (D) irrelevant
4 The irregularities may have retarded, but they had not ___________ , the growth in the volume of trade at the port. (A) prevailed (B) prevented (C) protected (D) proven 
5 The sale of legal imports declined, but their distribution to the interior was not seriously ___________ . (A) curdled (B) curveted (C) curetted (D) curtailed
6 He ___________ great profit from being a comprador, an agent having a good command of English, for a foreign company. (A) ripped (B) reeled (C) reefed (D) reaped
7 Never be afraid to ___________ your voice for honesty and truth and compassion against injustice and lying and greed. Honesty is the best policy. (A) arise (B) raise (C) arising (D) raising
8 If the time and manner of the payment is not convenient, then it may lead to tax ___________ and corruption. (A) evasion (B) evolution (C) evaluation (D) evacuation
9 The system of taxation should be made as ___________ as possible, and the tax rate, as lower as possible. (A) single (B) simple (C) simmer (D) shingle
10 The master will be responsible ___________ the correctness of the Manifest, which shall contain a full and true account of the particulars of the cargo on board. (A) in (B) of (C) on (D) for
11 The Customs Authorities at each port shall ___________ all the means they may judge most proper to prevent the Duties suffering from fraud or smuggling. (A) adapt (B) adept (C) adopt (D) adroit
12 In developing the Arusha Declaration, the CCC (Customs Cooperation Council) took into consideration similar papers drafted by the International ___________ of Commerce and OECD (Organization for Economic Cooperation and Development). (A) Champ (B) Chamber (C) Member (D) Camphor
13 Application for ___________ of duties and taxes on raw materials for export products shall be filed only for products which have been exported. (A) offering or refund (B) offering or refined (C) offsetting or refined (D) offsetting or refund
14 Customs duty shall be collected by Customs ___________ on ad valorem basis or on a specific basis in accordance with the Customs Import Tariff. (A) neither (B) whether (C) either (D) both
15 The goods which may be ___________ pursuant to Customs Anti-Smuggling Act are not limited to those belonging to the person disposed. (A) confessed (B) confiscated (C) confirmed (D) confused
16 A person who has loaded or unloaded, delivered, received, stored, bought or sold smuggled goods in ignorance shall be ___________ penalties provided such case is confirmed by Customs. (A) exempted from (B) examined for (C) bound to (D) responsible for
17 Declaration, duty payment and the relevant customs formalities for goods clearance may be ___________ to a customs broker. (A) entreated (B) entrusted (C) entertained (D) enclosed
18 The service provided by the Customs-Port-Trade Single Window is ___________ twenty four hours a day all year-round. (A) audible (B) authorizable (C) available (D) avoidable
19 Imported samples may proceed with a pre-entry declaration and submit an import declaration form to the Customs for review in ___________ . (A) adverse (B) advice (C) advise (D) advance
20 To ensure the security of goods, Customs may affix _____ to means of bonded transportation, means of transportation approved by Customs and sea shipping containers discharged at the docks. (A) seals (B) sails (C) sealers (D) sailors
21 For the necessity of ___________ smuggling, Customs may interrogate the suspect, witness and other persons concerned. (A) suppressing (B) supposed (C) supplemental (D) supporting
22 A special cargo inspection fee shall be levied on import or export cargo approved by the Customs for inspection conducted ___________ office hours. (A) inside (B) outside (C) between (D) among
23 Articles infringing upon ___________ rights, trademark rights and copyrights shall not be imported. (A) pattern (B) paternal (C) pretend (D) patent
24 The customs value of imported goods subject to ad valorem duties shall be determined and calculated on the basis of the ___________ value. (A) transfer (B) transaction (C) transportation (D) transparence
25 If the duty-payer who is dissatisfied with the decision of Customs on the tariff classification of the imported goods, may, within thirty days following the date of receiving the duty memo, file with Customs to request a ___________ of the case. (A) review (B) revival (C) return (D) retreat
26 Dutiable imported goods are normally ___________ after the duty has been paid. (A) relaxed (B) relegated (C) relieved (D) released
27 In the case where import relief or special safeguard measures are adopted, the Ministry of Finance may increase the duty rate, a tariff ___________ may be adopted or additional duties imposed on specified imported goods. (A) quota (B) quotation (C) quality (D) quorum
28 As Armstrong became the first man to set foot on the moon, he spoke the celebrated sentence, “That’s one small step for a man, one ___________ leap for mankind.” (A) glance (B) glass (C) giant (D) giddy
29 A Customs declaration should include a full and accurate ___________ of the merchandise, which will determine the classification number and duty rate that Customs assigns that item. (A)valuation (B)question (C)location (D)description
30 As ___________ delivery items generally require immediate release, the customs clearance processes can affect speed and reliability of delivery. (A)external (B)express (C)extensive (D)excess
31 Normally the ___________ forwarders involved in cross-border movement of goods are not the suppliers or the ultimate recipient of the goods. (A)flight (B)freight (C)fight (D)fright
32 The ___________ involved in an international transaction for the sale of goods to Taiwan will not be the person responsible for the payment of import duties and taxes. (A)consignee (B)buyer (C)seller (D)importer
33 A declarant who makes errors regularly in the information supplied to Customs by means of goods declarations may be confronted with more ___________ examinations of the goods. (A)favorable (B)frequent (C)courteous (D)casual
34 ___________ inspection technology (NII technology) refers to technical equipment and machines such as X-ray imaging equipment that allow the inspection of containerized cargo without the need to open the container and unload the cargo. (A)Non-intrusive (B)Non-intensive (C)Non-incentive (D)Non-inclusive
35 Many Customs administrations prescribe that declarations of imported or exported goods shall be lodged in paper form or electronically using electronic data ___________ (EDI). (A)interaction (B)interview (C)interchange (D)intervention
36 Every importer will need to obtain a permit, license or letter of authority from the proper Government agency to be able to import ___________ or restricted goods. (A)prohibited (B)promoted (C)proposed (D)promised
37 The basic role of rules of origin is the determination of the economic as opposed to the geographical ___________ of the given goods. (A)contribution (B)importance (C)impact (D)nationality
38 Many Customs administrations provide greater facilities for the clearance of perishable goods,___________ animals and urgent consignments. (A)like (B)life (C)live (D)line
39 Traders may be ___________ if they do not comply with the Customs requirements imposed under the Customs Act and other related legislation. (A)penalized (B)encouraged (C)approved (D)rewarded
40 ___________ dogs are important partners of Customs officers in the never-ending war against drug traffickers. (A)Assistance (B)Detector (C)Guide (D)Hunting

申論題 (6)

一、請將下列中文名詞譯為英文：（每小題 5 分，共 20 分） ⑴匯率
⑵三角貿易
⑶風險管理
⑷委外加工（指貨物運往國外加工後復運進口之作業）
二、請將下列各題之英文譯為中文：（每小題 15 分，共 30 分） ⑴ Strengthening its cooperation with the business community and other law enforcement agencies is essential for Customs in targeting movements of specific high-risk goods such as narcotics and tobacco, counterfeit and pirated goods, and environmentally sensitive goods.
⑵ A Free Trade Zone (FTZ) or Free Trade Harbor Area is an area “inside national territory but outside Customs territory.” As a result, most types of goods can be imported into the FTZ without going through formal Customs procedures or paying import duties and taxes. Import duties and taxes are only paid on goods entering Customs territory for domestic consumption.