114年 - 114 關務升官等考試_薦任_各類別—關務：關務英文#133240

1 The duty-payer of the customs duty shall be the ________ of the imported goods, the bearer of the bill of lading, or the holder of the imported goods, as the case may be. (A) consignor (B) payee (C) consignee (D) shipper

2 If the duty-payer is dissatisfied with the determination on the review of tariff classification, customs value, amount of duty or special duty to be made up, may file an appeal and then initiate an administrative ________ according to the law. (A) litigation (B) sanction (C) penalty (D) compensation

3 Customs may release goods upon deposit, with formalities to be completed within a set period. The deposit shall be ________ if the duty-payer fails to complete the formalities before the deadline. (A) waived (B) deferred (C) impounded (D) confiscated

4 Imported goods that receive any subsidy or allowance in the exporting country and cause injury to a domestic industry may be subject to ________ duty in addition to the normal customs duty under the Customs Import Tariff. (A) retaliatory (B) countervailing (C) antidumping (D) reciprocal

5 The duty-payers or exporters certified as AEOs can be released prior to payment of duties and complete consolidated payment of duties for the released goods on monthly basis, if they provide ________ to Customs. (A) free of examination report (B) self-certification of country of origin (C) pre-entry declaration (D) guarantee or affidavit

6 Firms operating in a bonded location in regard to the storage, transportation and distribution business of bonded goods may apply to Customs for registration of its location as a ________ . (A) bounded warehouse (B) logistics center (C) duty-free shop (D) bonded factory

7 A customs declaration from a customs broker shall be ________ by its certified employees specifically responsible for such matters. (A) reviewed and declared (B) countersign and submitted (C) registered and entrusted (D) examined and endorsed

8 Upon Customs approval for conducting inspection and release of import or export goods alongside the ship or aircraft, a special inspection fee of NT$ ________ shall be charged for each customs declaration. (A) 600 (B) 1,000 (C) 1,300 (D) 2,000

9 Since 2019, Taiwan Customs begins to develop “Artificial Intelligence (AI) Image Recognition System” to assist customs officers in identify ________ in X-ray inspection. (A) corrosives (B) contrabands (C) perishables (D) flammables

10 The Ministry of Economic Affairs announced that, effective May 7, 2025, exporters of goods produced in Taiwan and destined for the United States are required to submit a “ ________ for Goods Exported to the United States” when filing a general export declaration under categories G3, G5, D5, B8, or B9. (A) declaration of cargo arrival (B) surveyor’s report (C) certificate of analysis (D) declaration of origin

11 Yang Ming Marine Transport Corp said one of its cargo ships, YM Mobility caught fire while it was operating at China’s Ningbo-Zhoushan Port. No ________ or injuries were reported after the blast. (A) windfall (B) force majeure (C) flukes (D) casualties

12 To import a dog or cat from a rabies-free country, the applicant must apply for a quarantine permit at least ________ days before arrival and submit copies of the required documents to the animal quarantine authority at the port of entry. (A) 20 (B) 30 (C) 90 (D) 180

13 The WTO Agreement on trade ________ obliges members to implement risk management, pre-arrival processing, and expedited release measures to lower trade costs. (A) liberation (B) transparency (C) facilitation (D) autonomy

14 Customs reminded that passengers bringing plants must obtain a ________ before arrival to prevent pests and plant diseases from threatening local ecology and agriculture. (A) inspection certificate (B) quarantine permit (C) certificate of fumigation (D) proof of legitimacy

15 Goods ________ intellectual property rights, whether declared or smuggled, shall be subject to confiscation and fines, without exemption for minor cases. (A) safeguarding (B) ascertaining (C) infringing (D) repenting

16 If required permits are absent or inconsistent with the cargo, Customs shall notify the declarant to ________ within a set period; otherwise, the goods will be returned or withdrawn under export regulations. (A) rectify (B) impaired (C) debilitated (D) enervated

17 UN Model Regulations require goods classified as ________ goods to carry UN numbers, hazard labels, and documentation before acceptance for carriage. (A) prohibited (B) dangerous (C) perishable (D) endangered species

18 Documents, magazines, journals, and newspapers with a gross weight of ________ kilograms or less are exempt from special cargo inspection, surveillance, and escort fees. (A) 20 (B) 30 (C) 40 (D) 50

19 Refunds or offsets of customs duties and commodity tax on imported raw materials for export shall be based on the import duty rate. If assessed under the Third Column, the ________ rate shall apply. (A) First Column (B) Second Column (C) Third Column (D) Fourth Column

20 ________ , or accounts receivable financing, is when businesses sell unpaid invoices to a third party at a discount to receive immediate cash advances. (A) Usance L/C (B) CAD (C) Clean collection (D) Factoring

21 Bonded cargo shipped from a logistics center to non-bonded areas for exhibition must be returned within ________ months, with a single extension allowed. (A) one (B) two (C) three (D) five

22 A special cargo inspection fee of NT$1,300 per import declaration shall be ________ on cargo approved by Customs for ship (aircraft) side release inspection. (A) levied (B) remitted (C) condoned (D) alleviated

23 A serious customs violation includes smuggling, false declarations resulting in tax issues exceeding NT$1 million, or cargo ________ exceeding NT$1.5 million. (A) manifest (B) discretionary (C) peripheral (D) confiscation

24 If the duty-payer of the imported goods fails to apply for clearance within the time period, a ________ shall be levied beginning from the date following that on which the time period expires. (A) delinquent fee (B) late declaration fee (C) demurrage charge (D) storage fee

25 For postal items sent abroad for repair or processing under ________ , the sender must complete a Simplified Declaration Form and request Customs inspection at the postal authority. (A) US$2,000 FOB (B) US$2,000 CIF (C) US$5,000 FOB (D) US$5,000 CIF

一、英譯中：請將下列英文句子譯成中文。
       Taiwan will continue to face uncertainties caused by the United States’ tariff policies, the central bank said recently, but that did not stop it from raising its forecast for Taiwan’s 2025 gross domestic product growth. If the U.S. were to impose import duties on semiconductors and other tech products, affecting global supply chains, electronic product prices would rise and eventually squeeze Taiwan’s exports. That would hurt Taiwan, given that the electronics sector serves as the backbone of the country’s growth.
       Given the risk of inflation, the preferential tariffs and taxes have been extended to March next year to boost consumer purchasing power and lower the business sector’s operating costs. The Ministry of Economic Affairs has been tasked with continuing to negotiate with business associations and individual companies to adjust product prices in response to the latest round of preferential tariffs and taxes, thereby allowing consumers to benefit from the government’s policy.

二、中譯英：請將下列中文段落譯成英文。
       我國防制人口販運工作包含追訴、保護、預防及夥伴四個面向，結 合民間資源及國際合作，強化犯罪預防、對犯罪被害人的保護及加害人 的追訴。因此，美國國務院今年 9 月份公布的全球防制人口販運報告， 連續 16 年將臺灣列為最高的第一級。但報告也指出臺灣當局調查的案 件數較少、起訴的嫌疑人數量也較少，且未完全落實受害者辨識程序。

三、英文作文：
        Please use 250-300 words to describe the specific applications of artificial intelligence in customs operations, and analyze its advantages, disadvantages, and future challenges.