1.1.In 1947, faced with the prospect of rebuilding world trade after World War II, several nations began negotiating to limit worldwide tariffs and to encourage free trade. Tariffs are taxes applied to ______ goods. A tariff is also known as a customs duty.
(A) manufactured and managed (B) designed and produced
(C) evaluated and manufactured (D) imported and exported
2.2.Aiming to narrow the wealth gap in Taiwan, the government has ______ luxury tax on high-end products and luxurious services such as celebrity vehicles, mansions, mega yachts and private jets etc. since July 2011.
(A) adopted (B) levied (C) generated (D) implied
3.3.Taiwan hoped that Malaysia will lower its tariffs on 680 Taiwanese products, with the ultimate goal of achieving zero tariffs on chemical and electronics ______ .
(A) imports (B) dumping (C) duty exemption (D) royalty charge
4.4.Most ______ are exempt from tax, for they are operated exclusively for charitable, educational, scientific, literary, public safety, or religious purposes, or for the promotion of social welfare.
(A) small businesses (B) partnership businesses (C) non-profit organizations (D) enterprises
5.5.Since China adopted a “managed float” of the Renminbi (RMB) in 2005, the RMB has ______ in real terms by over 20 per cent against the U.S. dollar.
(A) deviated (B) developed (C) assembled (D) appreciated
6.6.A senior Customs officer has been appointed as ______ of the Taiwan Customs Museum.
(A) curator (B) curate (C) accumulator (D) simulator
7.7.The customs officials are keeping an eye on international postal ______ , trying to seize illegal or undeclared goods since more and more sales are done via the Internet across countries.
(A) fragments (B) prescriptions (C) consignments (D) manipulations
8.8.For the necessity of suppressing ______ or human trafficking, the customs officials may order a vessel, aircraft, vehicle or any other means of transport to stop, turn back or land at a designated place.
(A) cultivating (B) smuggling (C) visualizing (D) reconciling
9.9.It is believed that the implementation of the ______ system will best promote Taiwan’s image on logistics.
(A) Affiliated Foreign Group (B) Associated Aircraft Supply
(C) Automated Cargo Clearance (D) Authorized Economic Operator
10.10.To combat intellectual property ______ , the customs authorities should be more than ready to enforce the anticipated destruction of all counterfeit and pirated goods.
(A) supplements (B) exploration (C) infringements (D) contradictions
11.11.Cargo Status is the result of a cumulative process within the Integrated Cargo System that evaluates whether a ______ may be released from Customs.
(A) vessel (B) consignment (C) bill of lading (D) seizure report
12.12.The Directions for the Customs Determining Country of Origin on Imported Goods are established to provide more certain, transparent, and consistent circumstances for the customs officials to speed up the process of determining the country of origin on imported goods and to avoid or _____ the dispute between the duty-payer and the customs.
(A) mitigate (B) tolerate (C) fabricate (D) designate
13.13.Imported or exported shipment of cargoes seized without making a proper declaration to the customs shall be ______ .
(A) boycotted (B) diversified (C) publicized (D) confiscated
14.14.GNP per capita, also ______ , represents the total amount of money that a country’s consumers spend on all goods and services in a year divided by that country’s population.
(A) Grand Net Importation (B) Grand National Income
(C) Gross National Income (D) Gregorian Net Import
15.15.Over many years, and through many rounds of multinational negotiations, the major trading countries of the world have worked through the General Agreement of Trade and Tariffs (GATT) to lower tariff and non-tariff barriers to ______ .
(A) protected industry (B) free trade (C) consumers (D) trade deficit
16.16.Any article liable to ______ under the Customs Act may be seized or detained by Customs officers.
(A) fraught (B) deportation (C) declaration (D) forfeiture
17.17.The main goals of the Ministry of Finance are ______ taxation fairness, boost economic and social development, enhance international competitiveness, and maintain an environment of sustainable development.
(A)to follow (B)to issue (C)to ensure (D)to deduce
18.18.The mission of the organization was to reduce tariffs and other barriers to international trade and to ______ discriminatory treatment in international commerce.
(A) eliminate (B) exempt (C) protect (D) negotiate
19.19.Taiwan and the European Union agreed to establish customs affairs cooperation groups to discuss issues such as forging customs pacts, fortifying crackdowns on tax ______ , and granting speedy customs clearance services.
(A) exemption (B) evasion (C) relaxation (D) refund
20.20.A primary mission of the Customs & Excise Department is to prevent the ______ of any articles that threaten the country’s national security, public health, and ecological system.
(A) publication (B) composition (C) immigration (D) importation
21.21.The failure of Mexico’s inability to service foreign bank debt in 1982 led to almost a decade of financial contraction and economic recession, or even ______ .
(A) depression (B) resources (C) prosperity (D) management
22.請依下文回答第 22 題至第 25 題
India has rapidly grown from imposing its first anti-dumping measure in 1992 to becoming the largest user
of anti-dumping measures in the past few years. While data suggest that the trigger was the removal of
quantitative restrictions on imports, the continued reduction of import tariffs has played an important role in
sustaining this high use of anti-dumping measures. As successive Indian governments pursue the policy of
reducing peak tariff rates to about 5-10 percent, the trend of initiating a large number of anti-dumping
investigations is likely to continue. While this may sound ominous, one of the strongest non-economic rationales
for the continued popularity of anti-dumping measures is that it functions as an effective political tool for
building support for global trade. The argument therefore is that anti-dumping promises a certain degree of
protection to domestic players and thereby convinces them to accept greater, more wide-ranging, and beneficial,
trade liberalization. The increased use of anti-dumping measures by the India government thus can be seen as an
assurance that the increased free trade will be fair and that temporary relief would be provided to domestic
players who are adversely affected. 【題組】22. What is the above passage mainly about?
(A) The rapid economic growth of India (B) The tariff system of India
(C) Trade liberalization in India (D) The use of anti-dumping measures by India
23.【題組】23. What is the author’s purpose in the passage above?
(A) Evaluating India’s economical problems.
(B) Explaining the frequent use of anti-dumping measures by India.
(C) Explaining why free trade failed in India.
(D) Supporting companies which have been adversely affected by globalization.
24.【題組】24. According to the passage above, which of the following statements about India’s tariff policy is true?
(A) India will try to keep the highest duty rates within 10 percent.
(B) To protect domestic industries, India will raise peak tariff rates by 5-10 percent.
(C) Before 1992, India’s highest duty rates were generally below 10 percent.
(D) India sets high tariff rates in most goods to stimulate economical development.
25.【題組】25. According to the passage above, which of the following is NOT a reason for India’s adoption of anti-dumping
(A) Consistent policy on reduction of tariff rates.
(B) Protection of industries threatened by low tariffs.
(C) Retaliation against countries with enormous trading surplus against India.
(D) Building national support for trade liberalization.
【非選題】 26.一、Translate the following Chinese passage into English.（15 分）
會的注意。從 1960 年代的 19 點財經改革方案，到 1970 年代進口自由化，與推動
【非選題】 27.二、Translate the following English passage into Chinese.（15 分）
The European debt problems that have disturbed global financial markets for the
last 18 months are showing signs of turning into a far deeper challenge: Europe’s second
recession in three years.
Greece, Ireland, Portugal and Spain are already in downturns economically, or
struggling hard to avoid them, as high unemployment, rising inflation, and low
economic growth are predicted. Even prosperous Germany and France have started to
be dragged down gradually. Goldman Sachs boldly predicted that both Germany and
France would slip into recession, although other forecasts are less pessimistic.
The International Monetary Fund is a little more optimistic, predicting growth of
1.3 percent next year in Germany. Hopefully, we have the means to manage the global
【非選題】 28.三、Composition Writing（20 分）
What can we learn from Ms. Yani Tseng to help boost Taiwan’s international
Yani Tseng (曾雅妮) won Taiwan’s first LPGA tournament, sharing some of the glory
of her position as the queen of golf with fellow Taiwanese and golf fans around the
world. What can we learn from her to help Taiwan become more visible and recognized