14 The Taxpayer Rights Protection Act is a special law to protect taxpayers' rights. Which of the following is not the critical point in the Act?
(A) Implement due process of law
(B) No tax on basic living expenses
(C) Enhance the efficiency of tax collection
(D) Fair and reasonable taxation

10 Electronic seals are used to supervise the movement of unreleased high-risk containers in the domestic tax area. The main difference between the electronic seal and the traditional seal is that the electronic seal contains an encrypted chip with a/an _____ function. (A) anti-fraud (B) container tracking (C) container checking (D) anti-counterfeiting

11 To ensure the goods is applicable to the _____ treatment at the time of its importation, a Certificate of Origin shall be issued by the certifying authority of the exporting Party. (A) specific duty (B) anti-dumping duty (C) preferential tariff (D) ad valorem tariff

12 To cope with special domestic and/or international economic situations, to adjust the supply of goods, and to provide industries with appropriate operational conditions, customs duties or tariff quotas imposed on imported goods may be adjusted up or down within the range of _____ of the tariff rate or quota quantity prescribed in the Customs Imports Tariff Schedule. (A) fifty percent (B) one hundred percent (C) ten percent (D) thirty percent

13 According to the current customs declaration authorization regulations, it is necessary to provide a written declaration authorization letter to the customs broker or provide an ID number to the foreign shopping platform. It makes it easier for unscrupulous vendors to steal relevant information and engage in illegal activities. Therefore, the Customs recommends adopting the _____ system to protect personal information. (A) online declaration (B) real-name authentication (C) safety authentication (D) electronic seals

15 Chinese Commerce Minister Wang Wentao urged Japan to _____ semiconductor export controls, calling it a "wrongdoing" that "seriously violated" international economic and trade rules. (A) decrease (B) impose (C) enhance (D) halt

16 In accepting this document, the merchant agrees to be bound by all the _____, exceptions, terms and conditions on the face and back hereof, whether written, typed, or stamped. (A) qualifications (B) stipulations (C) amendments (D) alterations

17 If required by the carrier, one of the original copy of the Bill of Lading duly _____ must be surrendered in exchange for the goods or delivery order. (A) claimed (B) approved (C) endorsed (D) assessed

18 The TFDA announced in a recent press release that substandard eggs exported from Turkey were _____ at the border as they are found to contain residues of antibiotics for animals. Further investigations will be conducted to see if any of such eggs were imported before that. (A) intercepted (B) abducted (C) extradited (D) eradicated

19 The Temporary Admission (ATA) Carnet refers to goods entitled to be temporarily admitted duty free into the Republic of China. It is issued by _____. (A) Ministry of Economic Affairs (B) Bureau of Foreign Trade (C) Taiwan External Trade Development Council (D) Taiwan Customs Administration

20 Individuals want to import cars for personal use, if the value is less than FOB US$20,000, which of the following documents is NOT required? (A) bill of lading (B) invoice (C) import permit (D) inspection certificate