專責報關人員 » 歷屆題庫 » 112年 » 關務英文

1. No importation of endangered species of wild fauna and flora, and products thereof is allowed without submitting a（an） _____ issued by the exporting country.　

2. An exporter or importer shall not _____ on any intellectual property rights protected by laws of this country or other countries.　

3. If Taiwan exports $20 billion worth of products and imports $18 billion worth of products, what does Taiwan have?　

4. Which of the following is not the duty-payer of the customs duty?　

5. Submissions of the Data required by regulations governing the matters of customs, commercial ports, trade licensing, commodity inspection and quarantine to the competent authorities or the institutions entrusted, by way of on-line transmission or via electronic data transmission, may be done through the _____ System established by the Customs.　

6. Where a notice of post-clearance audit is given within _____ commencing from the date following the release of the imports and/or exports, Customs may proceed with post-clearance audit against the duty-payer, exporters, and related persons within _____ years from the date following the aforesaid release. According to the post-clearance audit result, any case in which duty is refundable or receivable shall be notified within _____ from the date following the release date.　

7. Declaration, duty payment and the relevant customs formalities for goods clearance may be _____ to a customs broker.　

8. To expedite the clearance of imported goods, Customs may release the goods following examination and payment of duty, according to required declaration matters filed by the duty-payer, then _____ declaration after release.　

9. A customs declaration from a customs broker shall be examined and _____ by its responsibly certified employees.　

10. The foreign currency prices for imported goods liable to ad valorem duty shall be converted into New Taiwan Dollar, and the exchange rate used for the conversion shall be published regularly by Customs Administration in reference to the _____ rate of the foreign exchange market.　

11. If the duty-payer who is dissatisfied with the decision of Customs on the tariff classification of the imported goods, may, within thirty days following the date of receiving the duty memo, file with Customs in the prescribed form to request a review of the case, and _____ the goods after paying the entire duty amount or providing an appropriate guarantee.　

12. Imported goods that have directly or indirectly received a financial subsidy or any other form of allowance during the process of manufacture in the country of exportation or origin, thereby causing injury to any industry in the Republic of China, may be subject to the imposition of appropriate _____ duty in addition to the customs duty leviable under the Customs Import Tariff.　

13. If the duty-payer of the imported goods fails to apply for clearance following twenty consecutive days of having the late fee imposed, the goods concerned shall be _____ of by Customs by way of sale.　

14. Imported or exported goods which are involved in smuggling, duty _____ or other violations of law shall be dealt with in accordance with the provisions of the Act of Customs for the Suppression of Smuggling and other relevant laws.　

15. The substantive transformation of the imported goods means the first six digits of the Customs Import Tariff code of the processed or manufactured goods are different from those of the goods' _____.　

16. An _____ means the import, export, transshipment or transit Customs procedures cleared through computer online transmission or electronic data transmission in standard data exchange formats.　

17. Where the manifest of import cargoes carried by an aircraft or vessel has been online transmitted to Customs before its arrival, the duty-payers concerned may make _____ by way of electronic data transmission prior to the importation so as to enjoy expedited Customs clearance procedures.　

18. What statement regarding "online declaration" is correct?　

19. A through-Customs value-added network and CPT Single Window shall keep all electronic Customs declaration and relevant files recorded by its computer for at least five years following the date on which the cargoes concerned are _____, and may destroy them afterward.　

20. Which of the following way is not a duty-payer who has made an online Customs clearance declaration may choose to pay taxes, deposits or other payments?　

21. Customs shall _____the cargoes deemed as violating Customs Anti-Smuggling Act.　

22. A customs broker is required to have a minimum capitalization of _____ NT Dollars; moreover, broker should employ at least one duly _____ customs clearance agent.　

23. The customs authority issues a customs broker operating license to all approved customs broker establishment applications; moreover, the customs authority shall conduct a _____ procedure every five years.　

24. The customs broker should desist from the following behaviors, except:　

25. Which of the following expressions regarding "Air Express Consignments" is false?　

26. What statement regarding the "Maritime Express Consignments" is incorrect?　

27. An import duty based on the quantity of carbon emissions produced during the production of the product is known as a _____. As a carbon tax, it reduces emissions. It has an impact on exports and production as a trade-related measure.　

28. According to Article 20, Paragraph 3 of the Implementing Rules of the Customs Act, if taxable or duty-free imported goods cannot provide relevant certificates for repair, assembly fees or free repairs, the Customs may levy _____ % of the customs value of the goods themselves as the customs value of repair and assembly costs.　

29. In order to prevent foreign diseases from infecting the country and causing domestic ecological catastrophe, imported animals and plants need to be _____.　

30. _____ certifies that goods are subject to reduced tariffs or exemptions when goods are exported to particular countries under a bilateral or multilateral free trade agreement.　

31. According to INCOTERMS 2020, which of the following trade term stipulates that the seller has the responsibility to deliver the goods to the buyer after paying the customs duty at the destination of the importing country?　

32. Article 16 of the Customs Act stipulates that the import declaration should be handled by the duty-payer to the Customs within _____ days from the next day of import of conveyance loaded with goods.　

33. According to the regulations of Taiwan, inward passengers should be granted DUTY EXEMPTION, if they, being of 20 years or over in age, bring in _____.　

34. The regulation of the express consignments shall be included in:(1)Shipments other than controlled commodities, contraband, articles of infringing intellectual property rights, fresh agriculture/ fishery/ livestock products, live animals/ plants, and conserved wildlife and their products; and(2)Shipments with a gross weight of each package（bag）not more than _____ kilograms.　

35. According to article 63 of Customs Act, manufacturer may apply for a duty refund or an offsetting of the accounts for export products, with relevant export documents, within _____ years, following the date on which the raw materials were released for importation.　

36. Which the following categorization does NOT belong to import express consignments？　

37. The duration of the storage of goods in free trade zones shall be free from any limitation provided, however, that for goods with a storage duration over _____ years, a list thereof shall be printed out and made available for inspection by Customs.　

38. _____ is defined as cargo transported from foreign countries and temporarily unloaded at warehouses waiting for transshipment to other countries.　

39. According to Article 57 of the Customs Act, the customs will exempt from duty if the exported goods meet the customs regulations to return the import within _____ years from the next day after the export release.　

40. Intellectual Property Rights（IPR）refers to the legal rights given to the inventor or creator to protect his invention or creation for a certain period of time. _____ does NOT belong to the type of IPR.