1.1 Ad-valorem duties and taxes are calculated on the basis of the _____ of an article.
(A)weight (B)value (C) volume (D)length
2.2 If a company exports a product at a price lower than the price it normally charges on its own home market, it is
said to be _____ the product.
(A)discharging (B)wholesaling (C) funding (D)dumping
3.3 A country can launch its own investigation and ultimately charge _____ on subsidized imports that are found
to be hurting domestic producers.
(A)countervailing duties (B) retaliatory duties (C)safeguard duties (D)special safeguard duties
4.4 Although _____ are areas within the physical territory of Taiwan, they are regarded as outside our Customs
(A)Export Processing Zones (B)Free Trade Zones
(C)Science Parks (D) Industrial Parks
5.5 Goods _____ from import duties and taxes are goods to be cleared by the Customs free of import duties and
(A)exempt (B)except (C) excerpt (D) excess
6.6 Samples of no commercial value are articles regarded by the Customs to be of _____ value and which are to
be used only for soliciting orders for goods of the kind they represent.
(A)considerable (B)calculable (C) reasonable (D)negligible
7.7 Rules of origin, such as the Regulations Governing the Determination of Country of Origin of Import Goods, are
the criteria used to define where an imported product was _____ .
(A)made (B) consumed (C)sold (D)exported
8.8 All articles which a traveler may reasonably require for his or her personal use during the journey are referred to
as personal _____ .
(A)affects (B)reflects (C)defects (D)effects
9.9 A _____ is the person actually transporting goods or in charge of or responsible for the operation of the means
(A)carrier consignor (B) consignee (C) freight (D)forwarder
10.10 Money _____ is the process by which the illegal source of proceeds is concealed by means of financial
transactions or any other means to make it appear legitimate.
(A)transfer (B) payment (C) supply (D)laundering
11.11 Drug _____ is closely linked to other illegal activities, and its proceeds are used by organized criminal groups
(A)enforcement (B)detection (C)trafficking (D)inspection
12.12 Non-tariff measures, such as _______ standards for manufactured and agricultural goods, can have a significant
impact on trade - possibly even more than tariffs.
(A)regulatory (B)flexible (C)voluntary (D)supplementary
13.13Many governments lose large amounts of revenue as a result of the ____ trade in tobacco products.
(A)normal (B)legitimate (C)illicit (D)regular
14.14 Where an appeal to the Customs is _____ , the appellant shall have the right of a further appeal to an authority
independent of the Customs authority.
(A)accepted (B) dismissed (C) endorsed (D)consented
15.15 For _____ customs clearance processes, goods declarations should be lodged by electronic means.
(A)documentary (B)pape -basedr (C) manual (D)automated
16.16 Some governments of importing countries assert that _____ inspections ensure that the price charged by the
exporter reflects the true value of the goods and prevent substandard goods from entering their country.
(A)transhipment (B) overshipment (C) preshipment (D)undershipment
17.17 Trade in _____ goods may infringe intellectual property rights.
(A)genuine (B) counterfeit (C) premium (D)ordinary
18.18 _____ shall be granted where it is established that duties and taxes have been overcharged as a result of an
error in their assessment.
(A)Restorement (B)Repayment (C) Recollection (D) Reservation
19.19 The Customs valuation system _____ the use of arbitrary or fictitious duty-paid values.
(A)prohibits (B)permits (C)encourages (D) respects
20.20 Non-Intrusive Inspection systems enable customs officers to examine sea containers for the presence of
contraband without physically opening or _____ them.
(A)checking (B)unchecking (C) loading (D)unloading
21.21 High tariffs and taxes may _____ smuggling of goods through nontraditional entry points.
(A)induce (B)reduce (C) exclude (D)deter
22.22 Customs control shall be limited to that necessary to ensure _____ with the Customs law.
(A)compliment (B) difference (C)compliance (D)disparity
23.23 Some shippers may underdeclare weight to _____ taxes and fees calculated on cargo weight.
(A)increase (B) minimize (C)negotiate (D)support
24.24 Don't worry, be happy; a good beginning _____ a good ending.
(A)brakes (B) breaks (C)makes (D) takes
25.25 In levying taxes and shearing sheep it is well to _____ when you get down to the skin.
(A)sleep (B) slip (C)step (D)stop
26.26 An old saying goes that: it is never too old to _____ , never too late to turn.
(A)learn (B)loan (C) roam (D)Rome
27.27 Don't be a briber and shall not _____ a bribe, for a bribe blinds the eyes of the wise.
(A)access (B)accept (C)be (D)become
28.28 Prior to importation, the duty-payer may apply to Customs for an _____ tariff classification ruling of the
goods and Customs shall reply in writing.
(A)advance (B) advanced (C)advancer (D)advancing
29.29 The GATT (General Agreement on Tariffs and Trade)/WTO would go down in history as a 70-year experiment
where world trade was rules-based _____ power-based.
(A)instead (B)insteading (C) instead of (D)insteading of
30.30 Your academic preparation, passing-this-examination, and _____ about working are important for the firm.
(A)enthusiasm (B)enthusiastic (C)pessimism (D)pessimistic
31.31 Regional and multilateral trade agreements dealt primarily with barriers to goods _____ borders – especially
(A)cross (B)crossed (C) crosses (D)crossing
32.32 There is no paradise on earth equal to the union of love _____ . ---Rousseau
(A)and innocence (B) and innocent (C)but innocence (D)but innocent
33.33 The customs union is a form of _____ .
(A)interstate integrity (B) interstates integrity (C)interstate integration (D)interstates integration
34.34 The Taipei Customs Office was _____ the top ten rating for the 2010 Global Airport Service Quality Survey
(A)awarded (B)awarding (C) rewarded (D)rewarding
35.35 In order to _____ the ECFA to implement the preferential tariffs, all Mainland Chinese products imported by a
manufacturer must be declared in accordance with the regulations, in order to speed up the customs clearance
process and thereby share preferential tariff benefits.
(A)comply to (B)comply with (C)compliance to (D)compliance with
36.36 Any duty leviable under this Act (Customs Act, Article 99) that is under the amount announced by the Ministry
of Finance may be _____ .
(A)collectable (B) collected (C)exempted (D)refundable
37.37 The commodity tax collected by the Customs _____ the authorities concerned shall be offset or refunded
along with the customs duties.
(A)in terms of (B)in the light of (C)on behalf of (D)on the ground of
38.38 The Harmonized System is used by more than 200 countries and _____ as a basis for their Customs tariffs and
for the collection of international trade statistics.
(A)economics (B) economical (C) economy (D)economies
39.39 There is no international definition of Origin. Rules of origin are now more _____ than ever.
(A)topic (B) topics (C) topical (D)topicals
40.40 The role of Customs enforcement is to effectively protect society and secure the collection of legally due revenue
by _____ cross-border crimes.
(A)fight against (B)fighting against (C) fight for (D)fighting for
(一)Once fully operational, the Customs-Port-Trade (CPT) Single Window will be able to
provide one-stop services for traders by integrating customs clearance, licensing, and
harbor information systems. This will greatly simplify import and export procedures.
Besides, the CPT Single Window will also bring together information from
government agencies and traders in a central database that gives access to all kinds of
import and export information.
(二)In many countries, Customs brokers are licensed by their governments to perform the
particular tasks of submitting Customs declarations and paying duties and taxes on
behalf of importers and exporters. They also provide trade solutions and international
trade consulting services for a vast array of businesses, from the smallest one-person
shop to huge multinational corporations.