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108年 - 108 專技普考_專責報關人員：關務英文#76724

科目：關務英文 | 年份：108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 If two or more postal articles imported from overseas are sent from the same sender and delivered to the same addressee on the same day, the customs value of such articles shall be calculated in a______ manner. (A)separate (B)multiplied (C) consecutive (D) combined 
2 Started from 1st December 2018, data submissions by way of on-line transmission or through Customs-Port-Trade Single Window for customs clearance should be made in ______format. (A)EDI (B)XML (C)  TXT  (D)DOC
3 Customs Administration is considering the use of blockchain technology which allows goods and transactions to be traced, and thus can help to ______the trust gap that often arises between trading countries. (A)across(B) bring (C) bridge  (D) build
4 Participating agencies of the Customs-Port-Trade Single Window system are government entities which offer services, such as services related to customs clearance, maritime and port administration, trade______ , and quarantine inspection. (A)facilitation(B) promotion (C) licensing  (D) certification
5 An Authorized Economic Operator (AEO) is deemed to represent a low customs risk and for whom ______levels of facilitation should be accorded. (A)greater (B) lesser (C)ordinary  (D)lower 
6 Exhibition goods may be eligible for duty exemptions provided that these goods are to be re-exported ______ 6 months following the date of importation. (A)within (B)after  (C)before (D) from 
7 Importers, exporters and Customs brokers are all liable ______any false statements or material omissions made in goods declarations submitted to Customs. (A)on(B) for   (C)to (D)about 
8 It is clear that all frontline Customs officers shall follow standard operation ______provided in work manuals. (A)procedures(B) perceptions  (C)perspectives (D) parameters 
9 All commercially sensitive information passed to Customs should be treated as ______. (A)profitable (B) confidential (C)influential (D) valuable 
10 For the purpose of customs valuation, the term “identical goods” means goods which are of the same in all respects, including country of production, physical characteristics, ______and reputation, as the goods being valued. (A)quality (B)quantity (C)quantitative (D)qualitative
11 In Taiwan, if the underpaid customs duty to be supplemented on a consignment of goods amounts to less than ______will not be collected. (A)NTD 50 (B)NTD 100 (C)NTD 200 (D)NTD 300
12 Signing a Mutual ______Arrangement (MRA) on Authorized Economic Operator (AEO) programs between two countries could facilitate bilateral trade, and reinforce cooperation between customs administrations of both countries. (A)Reciprocal (B)Refine (C) Recognition (D) Reliable 
13 The application of Big Data and ______Intelligence technologies allows Taiwan Customs to extract and make effective use of information stored in its existing databases. (A)Advanced (B)Artificial (C)  Available (D)Applicable 
14 The security, as set forth in the Customs Act, furnished in the form of government bonds shall be mortgaged or pledged to the______ . (A)importer (B) exporter (C)Ministry  of Finance (D)Customs 
15 Customs duty payable on imported goods shall be paid within______ days following the date of receiving the duty memo. (A)fourteen (B)forty (C)fifteen (D)fifty
16 Declaration, duty payment and the relevant customs formalities for goods clearance______ be entrusted to a customs broker. (A)shall (B)will  (C)must (D) may 
17 Goods______ produced in a given country shall be taken as originating in that country. (A)partly(B) wholly  (C)finally (D) mainly 
18 When Customs sell goods that have been voluntarily______ , all the proceeds of the sale would remain with the government. (A)abandoned (B) approved  (C)assigned  (D)admitted
19 A______ is a waiver, in whole or in part, of the Customs duties and/or taxes normally payable on imported goods. (A)return (B)remission (C)rebate (D)repayment
20 Each ______of the Customs Import Tariff is identified by a four-digit code. (A)section (B) chapter  (C)heading (D)subheading 
21 ______or license fees that are paid by the buyer as a condition of sale of the goods and are not included in the actual price paid or payable should be included in the customs value. (A)Quantities (B)Royalties (C)Facilities (D)Penalties 
22 It is common that, with economic development, the role of customs duty in revenue ______declines. (A)generation (B) erosion  (C)leakage (D)expenditure 
23 While revenue is a primary consideration, Customs duties may also be levied to protect the domestic industry from foreign ______. (A)participation (B)competition (C)  investment (D)support 
24 While the Harmonized System (HS) is a six-digit nomenclature at the international level for the classification of goods, countries adopting the HS could make further national ______according to their particular needs. (A)subcontracts(B) subtitles   (C)subdivisions (D)subscripts 
25 In general goods and means of ______moved across the border of a country shall be declared to Customs authorities of that country. (A)transport (B)consumption   (C)production  (D)communication
26 The increased use of new and ______processes and information technology reduces paperwork and gives importers a quicker and more efficient service. (A)manual (B)prolonged  (C) automated  (D)hand -operated
27 The clearance of goods usually involves the submission of a goods declaration and the payment of ______duties and taxes. (A)countable (B)reasonable (C) invisible  (D)applicable 
28 The liability to duties and taxes is incurred when imported goods are cleared for domestic consumption from a bonded______ . (A)penthouse (B)warehouse  (C)teahouse  (D)guesthouse 
29 The electronic funds______ systems allows for quick and efficient payment of import duties and taxes. (A)sharing (B)management  (C)control (D)transfer 
30 People can now log on to the Internet and buy a wide variety of items from “  ______ shops” around the world, which will have to be imported and exported. (A)grocery (B)specialty  (C)virtual  (D)physical 
31 Customs brokers are essentially concerned with presenting and processing Customs documentation ______importers or exporters. (A)on behalf of (B) by means of (C)in addition to (D)with regard  to
32 According to the requirements for advance electronic manifest reporting for cargo shipped by a vessel, the cargo manifest shall be submitted to Taiwan Customs piror to ______. (A)the loading of cargo onto the vessel in the exporting country (B)the departure of the vessel from the exporting country (C)the arrival of the vessel in Taiwan (D)the unloading of cargo from the vessel arrived in Taiwan
33 Many Customs administrations concentrate their controls on the post-importation environment, whilst retaining______ and targeted inspections at the frontier. (A)random (B)complete  (C)overall  (D)selective 
34 The pre-arrival clearance process is particularly important for certain types of goods that are highly perishable or that in some other way require ______handling upon arrival. (A)slow (B)simple(C)   regular(D)  rapid 
35 For checking travelers and their baggage arriving by air or sea, Customs control should be facilitated by the use of the dual-channel or ______system. (A)orange/blue (B)yellow/grey  (C)red/green  (D)black/white 
36 Facilitating the trade of ______businesses is in fact compatible with the goal of effective revenue collection. (A)compliant (B) dummy (C)speculative (D) fictious 
37 In the international arena, Customs plays an important monitoring role in checking the borders for contraband, smuggling and such other non-tax______ activities. (A)legal (B)normal (C)routine (D)criminal
38 Many Customs Administrations are responsible for the compilation of the country’s ______trade statistics. (A)domestic(B)  internal (C)local  (D)external 
39 Keeping all information received by the Customs in an electronic format which is easily available will reduce the paper flow and paper______ requirements. (A)shortage (B)passage  (C)storage  (D) coverage
40 Following the terrorist attacks of September 2001, regulatory ______in cross-border trade increased globally as supply chain security emerged as the new international imperative. (A)simplification (B)facilitation (C)intervention (D)liberalization

申論題 (6)

⑴毛重
⑵放行通知
⑶短卸貨物
⑷後送行李
⑴A Customs declaration is an official document, either paper or electronic, which lists details of goods that are being imported or exported. The data to be included in the Customs declaration are derived from trade and shipping documents regarding the international movement of the goods, such as the invoice, bill of lading, and packing list.
⑵Traders can apply to customs authorities for advance rulings on tariff classification before they import their goods. The advance ruling system for tariff classification provides more predictability to traders because they can communicate with customs authorities and receive a tariff classification decision in advance.