申論題

二、請將下列各題之英文譯為中文：（每小題 15 分，共 30 分）

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.