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110年 - 110 專技普考_專責報關人員：關務英文#101337

科目：關務英文 | 年份：110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 Customs authorities will not facilitate the flow of _______ travelers and trade practices. (A)rightful (B)genuine (C)legitimate (D)deceptive
2 _______ are essential to determine if goods are eligible for preferential tariffs or non-preferential tariffs. (A)Rules of Origin (B)Customs classification (C)Customs Valuation (D)Customs Assessment
3 Customs uses advance information submitted by carriers, freight forwarders or other relevant trade chain partners to _______ high-risk shipments for examination. (A)widget (B)target (C)gadget (D)badge
4 Most trading countries, including Taiwan, the United States and India, use the Harmonized System (HS) as the basis of their classifications systems. The first _______ digits of HS codes are a common identifier across all countries using the HS for that particular good. (A)4 (B)6 (C)8 (D)10
5 A customs _______ is an official document that lists and gives details of goods that are being imported or exported. (A)admission (B)deposition (C)declaration (D)notification
6 If a qualified importer wants to import cosmetics containing medical or poisonous drugs, which government agency he needs to apply for a license? (A)Customs Administration (B)Bureau of Foreign Trade (C)Ministry of Health and Welfare (D)Council of Agricultural
7 The customs value of imported goods subject to ad valorem duties shall normally be determined and calculated on the basis of the _______ value. (A)reimbursement (B)selling commission (C)transaction (D)de minimis shipment
8 Free trade zone means a part of the territory of a Contracting Party where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being _______ the Customs territory. (A)central (B)internal (C)definite (D)outside
9 Customs can give a notice for post-clearance audit within _______ months commencing from the date following the release of the imports / exports. (A)6 (B)4 (C)3 (D)2
10 The ATA Carnet is an international Customs document that permits duty-free and tax-free _______ admission of most goods for up to one year. (A)Temporary (B)Endurance (C)Temperament (D)Permanent
11 All electronic Customs declaration and supporting documents pertaining to the importation / exportation shall be recorded for at least _______ years following the date on which the goods concerned are released. (A)5 (B)3 (C)2 (D)4
12 Imported goods that are found to have been imported at a price less than the normal value of its like product, thereby causing injury to any industry in Taiwan, may be subject to the imposition of _______ duty in addition to the customs duty. (A)anti-fraud (B)anti-dumping (C)anti-bullying (D)anti-doping
13 Customs _______ all mailing goods coming into Taiwan and examines more closely those that may pose a threat to the safety of people. (A)screens (B)screams (C)scratches (D)scrapes
14 Duties and taxes apply to all goods imported by mail that exceed the de minimis level of NT$ _______. (A)1,000 (B)2,000 (C)4,000 (D)5,000
15 A large proportion of world trade is carried out by _______ enterprises. (A)multifunctional (B)multicultural (C)multinational (D)multicellular
16 If a trader disagrees with the classification number that is applied to his or her goods, the trader has the right to _______ it under the Customs Act. (A)record (B)accord (C)disband (D)dispute
17 Taiwan’s trade _______ system continues to provide robust protection to the domestic industries and workers against the impacts of unfairly traded imports. (A)report (B)remedy (C)restriction (D)relation
18 Authorized Economic Operators (AEOs) is a _______ public-private sector partnership program. (A)mandatory (B)voluntary (C)forced (D)obligatory
19 Customs may _______ articles suspected of bearing a counterfeit version of a trademark that is registered with the national competent authority. (A)forward (B)release (C)default (D)detain
20 _______ of paper documents reduces costs and time required for printing and transporting documents between parties. (A)Modernization (B)Digitalization (C)Centralization (D)Devitalization
21 In determining the Customs value of imported goods, which of the following rules is NOT specified in the Customs Act? (A)Computed value (B)Residual value (C)Transaction value (D)Transaction value of identical goods
22 According to the Act for the Establishment and Management of Free Trade Zones, which of the following activities is NOT allowed within a free trade zone? (A)Applying for authorization to use the monthly consolidated declaration (B)Applying for transporting duty-free goods out of the free trade zone for exhibition (C)Storage of industrial waste without prior approval of the competent authority (D)Transfer of merchandise from one zone to another
23 Which of the following statements, regarding bonded warehouse operations, is TRUE? (A)The bonded warehouse can cease operations without prior approval from the Customs. (B)Customs may inspect the goods stored in the bonded warehouse when necessary. (C)The private bonded warehouses can be used for the storage of goods other than those owned by the warehouse proprietors. (D)Bonded warehouse proprietors are not required to maintain inventory records of the merchandise received in the warehouse.
24 The country of origin of imported goods shall be determined by the _______. (A)Bureau of Foreign Trade (B)Bureau of Animal and Plant Health Inspection and Quarantine (C)Customs Authorities (D)National Taxation Bureau
25 Which of the following will not provide for revocation of a customs broker’s operating license? (A)Serious violations of Customs regulations (B)Receiving a tax evasion penalty (C)Losing financial credibility (D)Applying for remote online declaration processing
26 According to the Customs Import Tariff of the Republic of China, the _______ of duty rates shall apply to goods imported from WTO members. (A)first column (Column I) (B)second column (Column II) (C)third column (Column III) (D)fourth column (Column IV)
27 Which of the following is NOT valid security, guarantee or deposit as set forth in the Customs Act? (A)Bonds issued by the government (B)Cash (C)Property with dispute over ownership rights (D)Time deposit certificates issued by a bank
28 Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for _______ tariff classification rulings of the goods and Customs shall reply in writing. (A)advance (B)advertise (C)post (D)postal
29 The implementation of tariff _______ allows a pre-determined quantity of a product to be imported at lower import duty rates than the duty rate normally available for that product. (A)quality (B)quantity (C)quota (D)quotation
30 Imported goods suspected of infringing Intellectual Property Rights may be _______ by Customs. (A)consigned (B)seized (C)conferred (D)consolidated
31 In the case where the import duty is not paid within the prescribed time limit, a _______ fee shall be levied at the rate of 0.05 percent of the amount of duty per day beginning from the date following that on which the time limit for duty payment expires. (A)delinquent (B)transaction (C)maintenance (D)membership
32 Customs clearance has been prioritized to facilitate the cross-border movement of _______ goods to minimize the overall impact of COVID-19 pandemic. (A)counterfeit (B)dangerous (C)relief (D)smuggled
33 An economic operator with Authorized Economic Operator (AEO) status granted by Customs is entitled to more _______ than other economic operators in respect of customs controls, including fewer physical or document-based controls. (A)financial analysis (B)favorable treatment (C)frequent visits (D)fundamental construction
34 The taxpayer of imported taxable tobacco and alcohol products shall declare and pay tobacco or alcohol tax as well as the health and welfare _______ to the Customs at the time of importation. (A)salvage (B)savings (C)solvency (D)surcharge
35 The Taxpayer Rights Protection Act has been implemented to insure rights of taxpayers, achieve tax _______, and carry through the due process of law. (A)evasion (B)equity (C)haven (D)withholding
36 Customs promotes the Real-Name _______ System to accelerate clearance of express consignments and secure personal information. (A)Authentication (B)Automobile (C)Autonomy (D)Automatic
37 African _______ fever is a severe viral disease affecting domestic and wild pigs. Travelers are reminded not to bring pork and pork products from those affected regions into Taiwan. (A)poultry (B)primate (C)reptile (D)swine
38 The duties or taxes paid on raw materials for manufacturing a commodity can be _______ upon the export of that commodity. (A)rechargeable (B)recyclable (C)reusable (D)refundable
39 If an offense subject to the imposition of a fine pursuant to the Customs Anti-smuggling Act is minor by nature, the fine may be reduced or _______. (A)raised (B)reinforced (C)repeated (D)remitted
40 When goods liable to ad valorem duty are imported into the Republic of China, the foreign currency prices for those goods shall be conversed into _______ using the exchange rates published regularly by the Customs Administration. (A)U.S. Dollar (B)Chinese Yuan Renminbi (C)New Taiwan Dollar (D)Bitcoin

申論題 (6)

⑴天然氣（天然瓦斯）
⑵合成纖維
⑶靠泊港（船舶於航程中停靠之港口）
⑷物聯網（英文縮寫為 IoT）
⑴The commercial invoice is one of the most important documents in international trade and ocean freight shipping. It is a legal document issued by the seller(exporter) to the buyer(importer) in an international transaction and serves as a contract and a proof of sale between the buyer and seller. Commercial invoices are often used by Customs to determine the true value of goods when assessing duties.
⑵Non-intrusive inspection systems such as large-scale x-ray scanning equipment can give a quick insight into the cargo load of a container without the need to open and unload it, thus confirming and clearing up the results of risk assessment. This can help to significantly reduce the number of unnecessary physical examinations and to minimize the potential disruption to the flow of legitimate shipments.