23. A reference to an Incoterms 2020 rule in a sales contract clearly outlines the obligations of both parties concerning several key topics, such as:
(A)Risks, profits, transportation and customs clearance
(B)Risks, cost, transportation and security clearance
(C)Risks, cost, transportation and customs clearance
(D)Risks, carbon neutral, transportation and customs clearance

24. How many days should containers carrying maritime express consignments be dismantled and delivered to the warehouse after being stored in the temporary container storage area? (A)Two calendar days (B)Two working days (C)Three calendar days (D)Three working days

25. For imported goods subject to manual inspection, the number of cartons opened for examination shall, in principle, be limited to less than _____ % of the total. However, if _____ cartons have already been opened and no discrepancies are found, further inspection may be waived. (A) 5；10 (B) 10；20 (C) 15；30 (D) 20；40

26. There are several modes of import and export declarations used in Customs declarations. Which of the following is correct? (A)G1 for Import, G5 for Export and F5 is Import for Free Trade Zone (B)G1 for Export, G5 for Import and F5 is Export for Free Trade Zone (C)G1 for Export, G5 for Export and F5 is Import for Free Trade Zone (D)G1 for Import, G5 for Export and F5 is Export for Free Trade Zone

27. Which government agency defines the types and formats of application forms for Certificates of Origin and Certificates of processing? (A)The International Trade Administration, Ministry of Economic Affairs (B)Customs Administration, Ministry of Finance (C)National Property Administration, Ministry of Finance (D)Intellectual Property Office, Ministry of Economic Affairs

28. According to the regulations regarding Certificates of Origin, which of the following will be considered a substantial transformation? (A)Processing operations involving simple assembling (B)Procedures for concentration but do not change the original nature of the product (C)Preservation required for transportation (D)A raw material undergoes processing, resulting in an added value that exceeds 35%

29. What is the time basis for customs clearance operations at the logistics center? (A)a working-hour basis (B)a 24-hour basis (C)a working day basis (D)a 12-hour basis

30. What are the differences between a logistics center and a bonded warehouse? (A)Both the bonded warehouse and logistics center can simple processing the goods. (B)A logistics center can only perform reconditioning, while a bonded warehouse can simple processing the goods. (C)A bonded warehouse can only perform reconditioning, while a logistics center can simple processing the goods. (D)Both the bonded warehouse and logistics center cannot simple processing the goods.

31. Prior to the airplane or vessel’s arrival, how many hours should both air and sea forwarders submit the import cargo manifest to Customs? (A)For the air forwarder is 2 hours and for the sea forwarder is 6 hours (B)For the air forwarder is 2 hours and for the sea forwarder is 5 hours (C)For the air forwarder is 3 hours and for the sea forwarder is 6 hours (D)For the air forwarder is 3 hours and for the sea forwarder is 5 hours

32. What is the required guarantee deposit, a sea forwarder must submit for registration with Customs? (A)The deposit amount is TWD 600,000, but for those certified with security and Safety AEO, it drops to TWD 300,000. (B)The deposit amount is TWD 600,000, but for those certified with security and Safety AEO, it drops to TWD 400,000. (C)The deposit amount is TWD 500,000, but for those certified with security and Safety AEO, it drops to TWD 250,000. (D)The deposit amount is TWD 500,000, but for those certified with security and Safety AEO, it drops to TWD 300,000.

33. When declaring online, if the import cargoes carried are not included in the cargo manifest, the manifest may be corrected at Customs with a justifiable reason within which time period after the vessel or plane has arrived? (A)By shipping, within 120 hours, by air transport, within 72 hours (B)By shipping, within 72 hours, by air transport, also within 72 hours (C)By shipping, within 120 hours, by air transport, also within 36 hours (D)By shipping, within 72 hours, by air transport, also within 36 hours

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