24 In the event that the untaxed goods carried by transports, the firm operating such a business shall be responsible to _______ any shortfall of the imported duty payable.
(A) make sure
(B) make after
(C) make up
(D) make believe

20 Imported air cargos of fresh foods, perishable goods, and live animals are allowed for _______ by the Customs with special consideration. (A) pre-entry disclosure (B) pre-entry declaration (C) pre-entry determination (D) pre-entry discussion

21 Any person who loads or sells the smuggled cargo shall be imposed with a fine of no more than _______ . (A) NTD50,000 (B) NTD70,000 (C) NTD90,000 (D) NTD100,000

22 If the export price of a company’s product is lower than the price sold on the domestic market, then it is called  _______ . (A) bribing (B) dumpling (C) joking (D) refunding

23 To ensure the security of goods, Customs may affix _______ to means of bonded transportation. (A) secrets (B) seals (C) skin (D) stems

25 To prevent foreign disease from infecting the country, imported animals and plants need to be _______ . (A) qualified (B) quoted (C) questioned (D) quarantined

26 Customs personnel shall keep _______ all customs declaration information provided to Customs by duty- payer or exporter of goods. (A) conditional (B) contradictory (C) confidential (D) commercial

27 A passenger aged 20 or over is allowed to bring _______ for duty free exemption into Taiwan. (A) 1 liter of alcohol and 25 cigars (B) 2 liters of alcohol and 25 cigars (C) 1 liter of alcohol and 50 cigars (D) 2 liters of alcohol and 50 cigars

28 _______ arranges transport of goods as a carrier and issues own bills of lading but does not own or operate a major means of transport. (A) The Carrier (B) The Seller (C) The Buyer (D) NVOCC

29 _______ generally acts as an intermediary between traders and Customs in Customs clearance processes. (A) The Carrier (B) The Freight Forwarder (C) The Customs Broker (D) The Customs Office

30 _______ the importers in the EU have to report the embedded emissions in goods imported during the previous assigned time period of the calendar year, declaring direct and indirect emissions as well as any carbon price effectively paid abroad. (A) On a daily basis (B) On a weekly basis (C) On a monthly basis (D) On a quarterly basis