10 The foreign currency prices for imported goods liable to ad valorem duty shall be converted into New Taiwan Dollar, and the exchange rate used for the conversion shall be published regularly by Customs Administration in reference to the _______ rate of the foreign exchange market.
(A) floating
(B) spot
(C) fixed
(D) forward

6 Where a notice of post-clearance audit is given within _______ commencing from the date following the release of the imports and/or exports, Customs may proceed with post-clearance audit against the duty-payer, exporters, and related persons within _______ years from the date following the aforesaid release. According to the post-clearance audit result, any case in which duty is refundable or receivable shall be notified within _______ from the date following the release date. (A) three months; one year; two years (B) six months; two years; three years (C) three months; two years; three years (D) six months; one year; two years

7 Declaration, duty payment and the relevant customs formalities for goods clearance may be _______ to a customs broker. (A) approved (B) qualified (C) entitled (D) entrusted

8 To expedite the clearance of imported goods, Customs may release the goods following examination and payment of duty, according to required declaration matters filed by the duty-payer, then _______ declaration after release. (A) remunerating (B) scrutinizing (C) remedying (D) exempting

9 A customs declaration from a customs broker shall be examined and _______ by its responsibly certified employees. (A) endorsed (B) approval (C) admitted (D) authorized

11 If the duty-payer who is dissatisfied with the decision of Customs on the tariff classification of the imported goods, may, within thirty days following the date of receiving the duty memo, file with Customs in the prescribed form to request a review of the case, and _______ the goods after paying the entire duty amount or providing an appropriate guarantee. (A) mortgage (B) preserve (C) discard (D) withdraw

12 Imported goods that have directly or indirectly received a financial subsidy or any other form of allowance during the process of manufacture in the country of exportation or origin, thereby causing injury to any industry in the Republic of China, may be subject to the imposition of appropriate duty in addition to the customs _______ duty leviable under the Customs Import Tariff. (A) antidumping (B) temporary import (C) countervailing (D) retaliatory

13 If the duty-payer of the imported goods fails to apply for clearance following twenty consecutive days of having the late fee imposed, the goods concerned shall be _______ of by Customs by way of sale. (A) disposed (B) seized (C) discarded (D) intervened

14 Imported or exported goods which are involved in smuggling, duty _______ or other violations of law shall be dealt with in accordance with the provisions of the Act of Customs for the Suppression of Smuggling and other relevant laws. (A) evasion (B) penalty (C) exempt (D) remission

15 The substantive transformation of the imported goods means the first six digits of the Customs Import Tariff code of the processed or manufactured goods are different from those of the goods’ _______ . (A) added value (B) raw materials (C) normal value (D) selling price

16 An _______ means the import, export, transshipment or transit Customs procedures cleared through computer online transmission or electronic data transmission in standard data exchange formats. (A) online declaration (B) online payment (C) online Customs clearance procedure (D) online determination