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

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

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

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

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

17 Where the manifest of import cargoes carried by an aircraft or vessel has been online transmitted to Customs before its arrival, the duty-payers concerned may make _______ by way of electronic data transmission prior to the importation so as to enjoy expedited Customs clearance procedures. (A) online payment (B) online Customs clearance procedures (C) online determinations (D) online declarations

18 What statement regarding “online declaration” is correct? (A) Any online declaration shall be checked and may be selected for further cargo examination by Customs broker. (B) C3: the responsible Customs broker shall submit a hard copy of the declaration and relevant documents for further review by the end of office hours of the day after the date of receiving the online determinations from Customs. (C) C2: Customs broker shall submit a hard copy of the declaration and relevant documents for carrying out physical examination by the end of office hours of the day after the date of receiving the online determinations from Customs. (D) C1: after the payment of the duty and charge, Customs make online determinations of release to the Customs broker. Where necessary, Customs may request the responsible Customs broker to submit documents pertaining to a Customs declaration.

19 A through-Customs value-added network and CPT Single Window shall keep all electronic Customs declaration and relevant files recorded by its computer for at least five years following the date on which the cargoes concerned are _______ , and may destroy them afterward. (A) released (B) cleared (C) arrived (D) declared