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109年 - 109 專技普考_專責報關人員：關務英文#86723

科目：關務英文 | 年份：109年 | 選擇題數：40 | 申論題數：6

試卷資訊

所屬科目：關務英文

選擇題 (40)

1 When the goods are packed and ready for delivery, the exporter should find a _____ agency to arrange shipping schedule and handle export procedures. (A) forwarding (B) travel (C) employment (D) advertising
2 The duty-payer shall declare imported goods to Customs within fifteen days following the _____ date of the transportation means carrying such goods. (A) departure (B) shipping (C) shipment (D) arrival
3 Customs shall follow the _____ of Origin on Imported Goods, when determining the origin of imported goods. (A) Roles (B) Rolls (C) Rules (D) Routes
4 For the necessity of suppressing smuggling, Customs may _____ the suspect, witness and other persons concerned. (A) interrogate (B) interpret (C) interrupt (D) intervene
5 Any person who smuggles import or export cargoes shall be imposed with a _____ no more than three times the value of the cargoes in question. (A) find (B) file (C) fine (D) fee
6 Where a person requests exemption, reduction or drawback of duties by any undue way, a fine no more than five times the duties _____ or rebated shall be imposed, and the cargoes concerned may be confiscated. (A) evicted (B) estimated (C) evaluated (D) evaded
7 All logistics centers shall take a regular ____ at least once a year. (A) inventor (B) inventory (C) invention (D) investment
8 The duty-payers concerned may make online declarations by way of electronic data transmission _____ to the importation so as to enjoy expedited Customs clearance procedures. (A) prefer (B) prior (C) pertain (D) pursuant
9 A Customs broker receiving a Customs clearance processing assignment from an importer or exporter is required to present a power of _____ establishing such appointment. (A) purchase (B) redemption (C) alienation (D) attorney
10 The bonded warehouses may be used for the storage of _____. (A) narcotics and controlled drugs (B) goods placed under import control (C) goods for sale in duty-free shops (D) animals, plants or their products that fail to pass the quarantine inspection
11 The supervising Customs offices may assign Customs officers to conduct periodic or unscheduled _____ of the bonded goods stored in bonded warehouses. (A) auctions (B) audits (C) authors (D) auditors
12 The rate of the Nomenclature of Customs Import Tariff is divided into three columns. The first column applies to goods imported from WTO members or from countries or areas that have _____ treatment with the Republic of China. (A) recession (B) recipient (C) reciprocal (D) receiptor
13 After an import _____ of goods has been submitted to the Customs, a duty-payer may proceed with preentry declaration to the Customs for goods imported by submitting all required documentation. (A) manifestation (B) manifest (C) manipulation (D) management
14 Under the method of first-come first-serve, the tariff rate quota shall be allocated by the order of the date of _____. (A) exportation (B) shipping (C) negotiation (D) importation
15 All anti-dumping duty shall remain in force only as long as and to the extent necessary to counteract dumping which is causing _____. (A) injury (B) fairness (C) inflation (D) smuggling
16 Customs may provide _____ measures for goods imported or exported by the Authorized Economic Operators. (A) predatory (B) preferential (C) prevailing (D) preventive
17 The Customs value of imported goods shall be the _____ value, that is the price actually paid or payable for the goods when sold for export to the country of importation adjusted in accordance with the relevant provisions. (A) transmission (B) transportation (C) transit (D) transaction
18 A _____ is a reservation slip issued by the carriers to inform the exporter of the particulars of shipment arrangement after shipping space is booked. (A) delivery order (B) bill of lading (C) shipping order (D) airway bill
19 To pass through the _____ without declaration, the inbound passengers must not carry dutiable or prohibited items. (A) quarantine counter (B) green channel (C) goods to declare counter (D) immigration counter
20 If the total Customs value does not exceed NT$12,000, samples carried by inbound passengers may be granted duty _____. (A) reimbursement (B) remuneration (C) exemption (D) compensation
21 Any exported products shall be marked itself or on its internal and external package with the _____ in a conspicuous and durable manner. (A) country of origin (B) packing list (C) export licensing (D) freight prepaid
22 To support trade promotion activities, the trade promotion service fee has been charged at the rate of 0.04% on the _____ value of imports. (A) FAS (B) FOB (C) CFR (D) CIF
23 The addressee shall file for Customs clearance within 15 days from the day he receives a notice from the postal authority to complete the Customs examination procedure when _____ value exceeds the equivalent of US$5,000. (A) FAS (B) FOB (C) CFR (D) CIF
24 An applicant, submitting _____ documents for an advance ruling on Customs valuation, shall remedy such document within 30 days. (A) incomplete (B) classification (C) shipping (D) packing
25 Duty and taxes on raw materials for export goods to be offset or refunded are limited to import duty, commodity tax and _____. (A) corporate tax (B) income tax (C) business tax (D) inheritance tax
26 Which of the following goods are prohibited from storing in bonded warehouses? (A) Parts and components of used vehicles, scrap iron, and scrap metal (B) Exhibition goods (C) Materials for repairing containers or pallets (D) Goods for inspection, sorting, segmentation, assembly, or reloading
27 The collecting agencies of the tobacco and alcohol taxes shall collect the _____ on tobacco products along with the taxes. (A) excise & utilities taxes (B) wholesaler & manufacturer business licensing fees (C) health and welfare surcharges (D) annual fees
28 _____ is a profit-making enterprise that participates in the import and export cargo Customs clearance and tariff payment processing agency operations. (A) A Customs broker (B) A freight forwarder (C) A shipping company (D) A warehouse operator
29 Every registered freight forwarder shall provide Customs with a _____. (A) deposal (B) deport (C) deposit (D) disposal
30 Declarations for import and export express _____ shall be online transmitted to Customs via a throughCustoms value-added network. (A) consignees (B) consigners (C) consignments (D) assignments
31 A _____ bill of lading signifies that the goods received by the shipping company for shipment on board a named vessel are in perfect condition. (A) closed (B) clean (C) clerk (D) classified
32 Passengers are required to declare to the Customs if they are carrying cash in New Taiwan dollars in a (an) _____ value exceeding NT$100,000. (A) face (B) aggregate (C) partial (D) transaction
33 _____ is an electronic seal without embedded active transmitter for wireless communication and no signal is transmitted actively. (A) Passive electronic seal (B) General mechanical seal (C) High-security mechanical freight container seal (D) Active electronic seal
34 A global recession is on us and experts believe COVID-19 could drag world economy into a _____. (A) recovery (B) expansion (C) concession (D) depression
35 Regulations regarding clearance and management of importation and exportation under Customs Act shall apply mutatis mutandis to _____ of transshipment and transited goods. (A) those (B) this (C) there (D) where
36 In order to protect local _____ development, it is forbidden to import the flora and fauna from specific areas or for certain amounts. (A) environment (B) innovation (C) reconstruction (D) agriculture industry
37 For containers under Customs escort transportation placed in different Customs district, the escort transportation fee shall be assessed based on the _____ of the escort transportation. (A) distance (B) weight (C) volume (D) dimension
38 This is the first known case of an inmate _____ in the federal prison system to contract the disease. (A) retained (B) entertained (C) detained (D) sustained
39 An applicant may apply to the inspection authority for a re-inspection at no cost within 15 days after receiving a (an) _____ inspection notice. (A) illegal (B) periodic (C) residential (D) unsatisfactory
40 Customs personnel shall keep _____ all information transmitted through the Customs-Port-Trade (CPT) Single Window. (A) erasing (B) confidential (C) changing (D) telling

申論題 (6)

(一)裝貨港
(二)包裝材料
(三)運輸工具
(四)貨櫃號碼
(一)At times, for determining the duty liability and permissibility of import it may become necessary for the Customs to examine goods. Where a physical examination of imported goods is required, the removal of goods for examination, unpacking, repacking, etc. is to be performed by or at the expense of the importer. In general, the importer or his/her representative shall be present during physical examinations.
(二)If the transaction value of imported goods, of identical goods, or of similar goods cannot be determined, then deductive value should be the basis of Customs valuation. This method is used unless the importer designates computed value as the preferred valuation method. Basically, deductive value is the resale price in the domestic market after importation of the goods, with deductions for certain expenses.