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

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

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

20 Which of the following way is not a duty-payer who has made an online Customs clearance declaration may choose to pay taxes, deposits or other payments? (A) Electronic remittance, sent from an online financial institution appointed by the contracted bank to the National Treasury or Customs account. (B) Pre-release payment, accompanied by a guarantee as provided for in the Regulations Governing the Implementation of Pre-release Duty Payment Procedures for Import Goods. (C) Over-the-counter cash transaction, paid to the branch office of the bank entrusted by National Treasury. (D) Online fund transfer.

21 Customs shall _______ the cargoes deemed as violating Customs Anti-Smuggling Act. (A) interrogate (B) intercept (C) seize (D) apprehend

22 A customs broker is required to have a minimum capitalization of _______ NT Dollars; moreover, broker should employ at least one duly _______ customs clearance agent. (A) One Million; assigned (B) Five Million; authorized (C) One Million; endorsed (D) Five Million; licensed

23 The customs authority issues a customs broker operating license to all approved customs broker establishment applications; moreover, the customs authority shall conduct a _______ procedure every five years. (A) mitigation (B) liquidation (C) calibration (D) retrenchment