1 Advance rulings can enhance___________ and transparency of cross-border trade transactions and can reduce costs of importers.
(A) remuneration
(B) appeal
(C) material injury
(D) predictability

37 工地密度試驗中容器與砂最初質量 2.5 kg，容器與砂的最後質量 0.69 kg，填滿容器底部錐形部分 砂質量為 0.32 kg，自孔穴中取出之質量為 1.850 kg，且乾砂統體密度是 1500 kg/m3 時，工地密度 最接近值為下列何者？ (A) 1850 kg/m3 (B) 1960 kg/m3 (C) 2000 kg/m3 (D) 2100 kg/m3

38 對某飽和土進行壓密不排水試驗，施加圍壓 100 kpa 時，試體破壞時之主應力差為 180 kpa，此時 測得之孔隙水壓力為 80 kpa，並得知有效內摩擦角為 30 度與有效凝聚力為 100 kpa，試體中求最 大剪應力為多少？ (A) 90 kpa (B) 140 kpa (C) 190 kpa (D) 240 kpa

39 在一飽和單位重為 18.6 kN/m3 的黏土層中進行開挖，地表下方 10 m 處有一緊密砂層其地下水位 可以上升至地表下 3 m 處，求不產生隆起現象之開挖臨界深度最接近下列何者？ (A) 6.0 m (B) 4.0 m (C) 8.0 m (D) 2.0 m

40 當背填土壤之內摩擦角為 φ 時，Rankine 土壤主動土壓力係數為： (A) tan(45°-φ) (B) tan(45°+φ) (C) tan2(45°+φ/2) (D) tan2(45°-φ/2)

2 A___________ is a non-counterfeit product imported without the permission of the intellectual property right-holder. (A) parallel import (B) consolidated import (C) duty drawback (D) duty offset

3 Duty-payers who are dissatisfied with the Customs decision on imported goods may request the Customs for review. Which of the following statements about the requesting for review is incorrect? (A) The request should be made with the required form. (B) The request should be made to Customs within 30 days following the date of receiving the duty memo. (C) The scope for review can cover disagreements with the tariff number, duty-paying value, and payable duty. (D) Once the request for review is made, the goods can still be withdrawn after paying half the amount of duty.

4 What statement regarding the correction of import/export declarations is false? (A) The duty-payer or exporter may submitted along with required supporting documents to file an application with Customs to correct the import/export declaration forms. (B) Application for the correction of declarations shall be made to the Customs within 6 months from the day a mistake in the declaration is found. (C) The Customs can deny the correction if the reasons for the application for correction are not specified. (D) The items for which correction may be requested on import declarations include the country of origin, unit price, and tariff number.

5 Which of the following labels is used on an international parcel-post package, providing information that is essential to the handling of the package? (A) A bill of materials (B) A dispatch note (C) A release certificate (D) A declaration form for inbound passengers

6 By adopting modern technologies, such as blockchain and artificial intelligence, Customs can leverage the opportunities provided by these technologies while_________and minimising risk. (A) mounting (B) amplifying (C) expanding(D) mitigating

7 Through the Cargo Selectivity System, Customs selects the imported goods to conduct further physical examination or _________. (A) domestic legalization (B) liquidation process (C) documentary review(D) administrative remedy