18. 我國實施稅則預先審核制度成效良好。稅則預先審核之英譯為 __________ ，預先一詞之英文字的重音在 第 ____ 音節。
(A) Advance Tariff Ruling；1
(B) Advance Tariff Ruling；2
(C) Advanced Tariff Ruling；1
(D) Advanced Tariff Ruling；2

14. Nontariff trade barriers have increased in popularity in part because they ________ . (A) generate profits for foreign firms (B) can be concealed from the WTO (C) are easy for governments to enforce (D) reduce smuggling along borders

15. The Customs Import Tariff may, with respect to specified imported goods, stipulate separate tariff rates for different quantities of such goods in order to implement ________ . (A) tariff quotas (B) tariff (C) quotas (D) sanctions

16. In the case of imported goods on which only a rental or royalty is incurred, without a transfer of ownership, the______ customs value shall be determined on the basis of the plus the transportation fee and insurance fee. (A) CIF of imported goods (B) FOB of imported goods (C) rental or royalty amount (D) FAS of imported goods

17. CCCN的讀音是CCC____ ，是 __________ 的縮寫。 (A) en；Customs Cooperation Commission Nomenclature (B)恩；Customs Cooperation Commission Nomenclature (C) en；Customs Cooperation Council Nomenclature (D)恩；Customs Cooperation Council Nomenclature 代號：70160 70260 頁次：4－4

19. WCO安全架構（SAFE Framework）正積極推廣NII，NII是 __________ 。 (A) N-eleven 安全口罩 (B) Non-intrusive instrument (C) Non-inspection instrument (D) Non-intrusive inspection

20. WCO正積極推展安全架構（SAFE Framework），而美國亦有另一套C-TPAT。C-TPAT是指 __________ 。 (A) Customs-Trade Partnership Against Terrorism (B) Customer-Trade Partnership Against Terrorism (C) Customs-Transport Partnership Against Terrorism (D) Customer-Transport Partnership Against Terrorism

21. WCO於 1993 年所提出之Arusha Declaration意在推動廉潔正直的海關，其中心議題即Customs __________ （重音在第 __________ 音節）。 (A) Integrity；1 (B) Integrity；2 (C) Integrate；1 (D) Integrate；2

22. 先進國家海關對 Compliance 之工作均極為重視。請問 Compliance 與下述那一項業務關係最為密切？ (A) Collection (B) Facilitation (C) Enforcement (D) Customs procedures

23. 一些先進國家海關之通關文件中，已有UCR欄位。UCR是 __________ 的縮寫，U所代表字彙的重音在 第 __________ 音節。 (A) Unique Consignment Reference；1 (B) Unique Consignment Reference；2 (C) Unique Commodity Reference；1 (D) Unique Commodity Reference；2

24. 玫瑰不叫玫瑰，依然芳香高貴（That which we call a rose by any other name would smell as sweet.）玫瑰花 束之稅則分類幾乎全球海關皆核列第 0603.11「目」。與國際接軌是必然的趨勢，關稅總局爰於徵課處設 置國際「科」，主管國際關務。請問前述之目及科之英文分別為何？ (A) Heading；Section (B) Sub-heading；Section (C) Heading；Sub-section (D) Sub-heading；Sub-section