1. “Substantial transformation” for the determination of the origin of general imported goods refers to circumstances where the _____ -digit Customs Import Tariff heading of the goods produced after processing or manufacturing differs from that of the raw materials. Alternatively, even if such processing or manufacturing does not result in a change in the aforementioned tariff heading, it is recognized if an essential manufacturing process has been completed or the value-added rate exceeds _____ %.
(A) 6；25
(B) 6；35
(C) 8；45
(D) 8；55

2. Since you did not meet the minimum order quantity, we will _____ USD500 for shipment value. (A) overcharge (B) undercharge (C) surcharge (D) undervalue

3. Regarding the Incoterms 2020 trade terms, which of the following statements is incorrect? (A) If the importer can negotiate a freight rate higher than the market level, it is advisable to import goods under FOB or FCA terms. (B) If the importer cannot handle the export customs clearance procedures themselves or send someone to do so, it is not advisable to purchase goods under EXW terms. (C) FAS and FOB terms are only applicable to sea or inland waterway transport. (D) DPU terms are applicable to sea, air, land, or multimodal transportation.

4. On February 28, 2026, a war broke out in Iran, and the Strait of Hormuz was partially blockaded, severely impacting global oil supplies. Which of the following items will NOT increase in price as a result? (A) War Risk Surcharge (B) Bunker Adjustment Fee (C) Freight Rate (D) Trade Promotion Service Fee

5. Regarding the “C” in the CPT terms and the “C” in the CFR terms as explained in Incoterms 2020, what is the difference between the two? (A) The former refers to “carriage”; the latter refers to “cost”. (B) The former refers to “cost”; the latter refers to “carriage”. (C) The former refers to “carrier”; the latter refers to “carriage”. (D) The former refers to “carriage”; the latter refers to “carrier”.

6. If the bill of lading indicates “on board” but does not specify the loading date, only the date of issuance, according to UCP 600, what date should be considered as the loading date? (A) Date of bill of lading issuance (B) Actual loading date of the goods (C) One day before the date of bill of lading issuance (D) One day after the date of bill of lading issuance

7. When the goods arrive before the shipping documents sent through the bank, if the importer wants to collect the goods in a timely manner, which of the following is NOT a workaround for the situation of “goods arriving before documents”? (A) Guarantee for collection (B) Telegraphic release (C) Endorsement of a duplicate bill of lading (D) Collection at the ship’s side

8. If the carrier issues a “clean bill of lading,” under which of the following circumstances can the consignee file a claim against the carrier? (A) The goods are damaged during transportation due to natural disasters. (B) The goods were already damaged at the time of loading, but the bill of lading indicates they are clean. (C) The consignee failed to collect the goods within the agreed timeframe. (D) The damage to the goods is due to inherent defects in the packaging.

9. In cargo transport insurance, I.O.P. (Irrespective of Percentage) means: (A) Insurance claims are paid in full by the insurer regardless of the percentage of loss. (B) Compensation is only provided for damages exceeding 20%. (C) Only applicable to specific types of goods. (D) Damages below 10% are not compensated.

10. According to The Reciprocal Trade Agreement signed between Taiwan and USA on Feb 2026, which of the following is「TECRO」? (A)Taiwan Economic and Climate Representative Office (B)Taipei Economic and Cultural Representative Office (C)Taiwan Economic and Cultural Representative Office (D)Taipei Economic and Customs Representative Office

11. Which of the following statements about Institute Cargo Clauses , Institute Cargo Clauses , and Institute Cargo Clauses is incorrect? (A) has the broadest coverage. (B) has the lowest insurance premium. (C), , and  do not cover war risks and strike risks. (D) and present all coverage items in a comprehensive manner.

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