申論題

二、請將下列各題之英文譯為中文：

(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.