106年 - 106 專技普考_專責報關人員：關務英文#62184

科目：關務英文 | 年份：106年 | 選擇題數：40 | 申論題數：6

試卷資訊

所屬科目：關務英文

選擇題 (40)

1 Customs has to get better at separating ______commerce from smuggling and fraud. (A) illegal (B) legal (C) notorious (D) guilty

2 Business firms, through Trade Van, ______messages by electronic data interchange (EDI). (A) transmit (B) interdict (C) transport (D) transit

3 After the declaration has been verified with the______ , it will be classified into one of the three clearance modes, C1, C2, or C3. (A) packing list (B) certificate of origin (C) invoice (D) manifest

4 Customs______are paid agents for importer and exporter to file declarations to the Customs. (A) officers (B) brokers (C) inspectors (D) appraisers

5 The major procedures for import clearance include data transmission, cargo examination, classification and ______, duty payment, and release. (A) investigation (B) valuation (C) audit (D) manifest review

6 Advance______ system allows importer and other related parties to make an inquiry to Customs for tariff classification. (A) valuation (B) release (C) ruling (D) inspection

7 With spiraling volume of trade, Customs certainly has the responsibility to______ trade. (A) facilitate (B) depress (C) retard (D) reverse

8 The Customs’ Single Window is used to______ clearance, as well as to provide prompt querying and analytical functions. (A) expedite (B) cancel (C) block (D) spoil

9 Import and export cargo examinations are usually performed by Customs ______. (A) appraisers (B) supervisors (C) inspectors (D) brokers

10 The intellectual property rights include patent, copyright and______ . (A) review (B) trademark (C) appeal (D) litigation

11 According to Article 31 of ROC Customs Act, the second priority of the valuation base is ______. (A) transaction value (B) deductive value (C) transaction value of identical merchandise (D) computed value

12 Examination of goods is necessary to determine whether the shipment contains______ merchandise. (A) prohibited (B) legal (C) seasonal (D) defect

13 A commercial ______, signed by seller, or shipper, or his agent, is necessary for Customs valuation purpose. (A) certificate of origin (B) packing list (C) invoice (D) manifest

14 Customs risk management is a key element to implementing effective Customs controls while facilitating ______trade. (A) unfair (B) illicit (C) legitimate (D) suspicious

15 A distribution center engaged in international trade often______ goods ordered from multiple suppliers and sends them to an overseas buyer. (A) blocks (B) prohibits (C) destroys (D) consolidates

16 In a trading environment where participants largely self-regulate, Customs authorities ensures compliance through pre and post clearance monitoring and __________activities that are proportionate to the level of risk. (A) intervention (B) political (C) social (D) consumption

17 According to Article 30 of ROC Customs Act, the transaction value shall not be used as the basis for determining and calculating the Customs value of imported goods where the buyer and seller are______ and such relationship influences the value. (A) related (B) antagonized (C) independent (D) irrelevant

18 Where Customs broker continues to commit the same offense after three______ penalties being imposed, Customs may either suspend its license for a maximum period of six months or abolish the license. (A) circumventing (B) consecutive (C) wrong (D) invalid

19 Customs authorities often carry out post clearance audits to identify possible ______, such as under-valuations, misclassifications, false declarations of origin, etc. (A) authenticity (B) irregularities (C) compliance (D) legality

20 Nowadays, the Customs’ responsibilities are not only to collect revenue but also to protect our people, particularly teenagers, from the ravages of drug______ through its interdiction efforts. (A) abuse (B) allergy (C) disuse (D) destruction

21 The baggage of passengers arriving on a ______flight is not subject to any Customs controls. (A) scheduled (B) charter (C) direct (D) domestic

22 The time and place of loading and unloading of all imported and exported goods shall be______ by Customs. (A) abandoned (B) removed (C) designated (D) depreciated

23 Customs may require laboratory analysis of samples of goods if it is necessary to determine the exact ______of the goods in order to classify them accurately. (A) weight (B) quantity (C) trademark (D) composition

24 Repayment shall be granted by Customs where it is established that duties and taxes have been______ as a result of an error in their assessment. (A) overcharged (B) liquidated (C) underpaid (D) undervalued

25 Before lodging the goods declaration the declarant may be allowed to draw samples under Customs ______. (A) valuation (B) experiment (C) supervision (D) dissent

26 The royalties and license fees, related to the goods paid by the______ as a condition of the sale of the goods, shall be added into the Customs value, provided that such an amount is not included in the transaction value of the imported goods. (A) buyer (B) seller (C) shipper (D) broker

27 Seizures and other______ measures are everyday occurrences for all Customs administrations committed to detecting and preventing illicit trade. (A) encouragement (B) enforcement (C) informative (D) insensitive

28 To accelerate industrial development and accommodate domestic supply and demand, Customs has implemented measures of reduction or exemption of tariffs on industrial raw materials and______ reduced tariffs on staple goods and daily necessities. (A) conditionally (B) randomly (C) temporarily (D) terminally

29 Besides taking samples of goods, Customs may also ask the declarant to present additional documents in order to ______the accuracy of the description of the goods as shown in the declaration. (A) verify (B) fabricate (C) spoil (D) exaggerate

30 As ______delivery items generally require immediate release, the Customs clearance processes can affect speed and reliability of delivery. (A) ordinary (B) illicit (C) prohibited (D) express

31 When goods have been exported, the person concerned may, through the______ procedure, ask for a total or partial refund in respect of Customs duties and taxes charged on imported materials used in the production of those goods. (A) transit (B) lobby (C) drawback (D) delivery

32 It is recognized by most countries that clear and______ rules of origin and their application facilitate the flow of international trade. (A) inconsistent (B) arbitrary (C) predictable (D) burdensome

33 Very often Customs administrations are entrusted with oversight authority in respect of the business and______ professional conduct of Customs brokers. (A) models (B) ethics (C) assets (D) opportunities

34 The international wildlife trade is regulated by the Convention on International Trade in______ Species of Wild Fauna and Flora (CITES). (A) Entitled (B) Entrusted (C) Endangered (D) Enrolled

35 For______ Customs clearance processes, the format of the electronically lodged goods declaration shall be based on international standards for electronic information exchange. (A) extending (B) automated (C) manual (D) confusing

36 Customs duties on imports give price advantage to similar locally-produced goods and raise ______for the government. (A) debts (B) liabilities (C) costs (D) revenues

37 Prior to______ , the duty-payer or the duty-payer’s agent may apply to Customs for an advance origin ruling of specific imported goods and Customs shall reply in writing. (A) exportation (B) importation (C) transportation (D) transshipment

38 The Customs is promoting the______ operation of the submission of required documents for import/export declaration to simplify Customs procedures and save trade cost for stakeholders. (A) excessive (B) paperless (C) warehousing (D) production

39 If the duty-payer is not satisfied with the decision of the Customs on tariff classification or Customs value, he or she may file with the Customs in the prescribed form to request a review of the case, prior to filing an ______or administrative remedy. (A) appeal (B) approval (C) assignment (D) assistance

40 To encourage private support and donation to government agencies for holding international athletic contest, importation of necessary sports equipment or supplies are to be ______from import duties whereas the Ministry of Education has so certified. (A) collected (B) included (C) exempt (D) escaped

申論題 (6)

⑴最惠國待遇

⑵簡易報關

⑶倉庫驗放

⑷輸入商品合格證明

⑴ Nowadays, many countries have developed their own authorized economic operator (AEO) system based on international standards such as the WCO SAFE Framework. In addition, if two countries could sign a mutual recognition arrangement of their respective AEO systems, the AEOs of both countries would be able to enjoy all trade facilitation measures provided by both export/import countries.

⑵ With a view to preventing avoidable loss or deterioration of perishable goods, and provided that all regulatory requirements have been met, Customs shall provide for the release of perishable goods, under normal circumstances within the shortest possible time. Whereas in exceptional circumstances, it would be appropriate to do so, outside the business hours of customs and other relevant authorities.