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

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

24 The customs broker should desist from the following behaviors, except: (A) Disclosure of the customer trade documents or business secrets acquired from the customer. (B) Collaborate with their customers to commit declaration procedures. (C) Bribe or provide other illegal benefits affecting the behaviors of customs personnel or functions of customs offices. (D) Other actions in violation of customs and tariff related laws and regulations.

25 Which of the following expressions regarding “Air Express Consignments” is false? (A) The “Express Handling Unit” means a place designated exclusively for storage of import, export and transit express consignments and for processing through-customs procedures. (B) Declarations for express consignments may be lodged to Customs prior to their importations. (C) The term “air express delivery enterprise” means any profit-seeking enterprise engaged in business of forwarding and delivering air express consignments. (D) Declarations for import and export express consignments shall be online transmitted to Customs via a through-Customs value-added network.

26 What statement regarding the “Maritime Express Consignments” is incorrect? (A) Controlled commodities, imported fresh agriculture and protected wildlife and their products are prohibited from importation by the Customs Act. (B) Any applicant that applies to establish a Unit shall have a net asset value of not less than NT$5 million. If the applicant’s net asset value is less than NT$5 million, a guarantee shall be provided. (C) All of the imported and exported maritime express consignments shall be inspected by X-ray instruments, except for goods which are not suitable for x-ray inspection and exempted by the Customs. (D) Containers loaded with maritime express consignments shall be unloaded and warehoused within three working days unless otherwise specially approved by the Customs.

27 An import duty based on the quantity of carbon emissions produced during the production of the product is known as a _______ . As a carbon tax, it reduces emissions. It has an impact on exports and production as a trade-related measure. (A) Carbon Barrier Tax (B) Carbon Emissions Tax (C) Carbon Border Tax (D) Carbon Levy Tax

28 According to Article 20, Paragraph 3 of the Implementing Rules of the Customs Act, if taxable or duty-free imported goods cannot provide relevant certificates for repair, assembly fees or free repairs, the Customs may levy _______ % of the customs value of the goods themselves as the customs value of repair and assembly costs. (A) 10 (B) 20 (C) 25 (D) 30

29 In order to prevent foreign diseases from infecting the country and causing domestic ecological catastrophe, imported animals and plants need to be _______ . (A) quarantined (B) quantified (C) quoted (D) quartered