申論題

二、請將下列各題之英文譯成中文：（每小題 15 分，共 30 分）

⑵The bonded warehouses shall be established in harbor areas, airports, export processing zones, science-based industrial parks, agricultural science and technology park, areas in the vicinity of harbors, or other areas approved by the Customs. The supervising Customs offices may assign Customs officers to conduct periodic or unscheduled audits of the bonded goods stored in bonded warehouses.