22 The criteria for offsetting and/or refund of customs duties and commodity taxes paid on raw materials shall be established by the Ministry of Economic Affairs, and the criteria established on a generally applicable basis shall be applicable for a period of not more than _________years.
(A) three
(B) four
(C) five
(D) six

18 Customs valuation refers to the appraisal of the value of imported goods in order to assess the amount of customs duties at _________ . (A) the exchange rates (B) the fixed interest rates (C) the ad valorem rates(D) the specific rates

19 Imported goods are given a_________to ensure the appropriate amount of duties and taxes get paid. (A) drawback code (B) model code (C) unified business code (D) tariff classification code

20 The Harmonized Commodity Description and Coding System (HS) codes are made up of the following, except _________. (A) chapters (B) rates (C) headings(D) sections

21 In the FOB terms, the seller must deliver the goods by placing them on board the_________ nominated by the buyer at the loading point. (A) container(B) truck (C) vessel (D) taxi

23 Upon declaration of importation, an import declaration form shall be filled out and submitted along with a bill of invoice, _________and relevant documents required for importation. (A) shopping list (B) parking list (C) packing list (D) patient list

24 In the maritime express consignments, the classification of duty-free low-value import consignment with a customs value of not more than NT$_________ . (A) 2,000 (B) 3,000 (C) 4,000 (D) 5,000

25 A party involved in the international movement of goods in whatever function that has been approved by a national customs administration as complying with World Customs Organization supply chain security standards is called _________ . (A) Authorized Economic Operator (B) Approved Energy Operator (C) Associated Economic Outlook (D) Authorized Energy Operator

26 For any vessel upon its arrival in the United States, U.S. Customs must receive the cargo manifest of the vessel from the carrier _________hours before the related cargo is laden aboard the vessel at the foreign port. (A) 12 (B) 24 (C) 36 (D) 48

27 The maximum limit for the dutiable goods contained in the personal accompanied and unaccompanied luggage or cargo brought by inward passengers into Taiwan is_________ US Dollars per person. (A) 5,000 (B) 10,000 (C) 15,000 (D) 20,000

28 The customs value of imported goods subject to ad valorem duties shall be calculated on the basis of the transaction value. The term “transaction value” means: (A) the freight paid for the imported goods sold from the exporting country to Taiwan. (B) the price paid for the imported goods sold from the exporting country to Taiwan. (C) the insurance paid for the imported goods sold from the exporting country to Taiwan. (D) the price paid for the imported goods sold in the exporting country.