24 The country of origin of imported goods shall be determined by the _______.
(A)Bureau of Foreign Trade
(B)Bureau of Animal and Plant Health Inspection and Quarantine
(C)Customs Authorities
(D)National Taxation Bureau

20 _______ of paper documents reduces costs and time required for printing and transporting documents between parties. (A)Modernization (B)Digitalization (C)Centralization (D)Devitalization

21 In determining the Customs value of imported goods, which of the following rules is NOT specified in the Customs Act? (A)Computed value (B)Residual value (C)Transaction value (D)Transaction value of identical goods

22 According to the Act for the Establishment and Management of Free Trade Zones, which of the following activities is NOT allowed within a free trade zone? (A)Applying for authorization to use the monthly consolidated declaration (B)Applying for transporting duty-free goods out of the free trade zone for exhibition (C)Storage of industrial waste without prior approval of the competent authority (D)Transfer of merchandise from one zone to another

23 Which of the following statements, regarding bonded warehouse operations, is TRUE? (A)The bonded warehouse can cease operations without prior approval from the Customs. (B)Customs may inspect the goods stored in the bonded warehouse when necessary. (C)The private bonded warehouses can be used for the storage of goods other than those owned by the warehouse proprietors. (D)Bonded warehouse proprietors are not required to maintain inventory records of the merchandise received in the warehouse.

25 Which of the following will not provide for revocation of a customs broker’s operating license? (A)Serious violations of Customs regulations (B)Receiving a tax evasion penalty (C)Losing financial credibility (D)Applying for remote online declaration processing

26 According to the Customs Import Tariff of the Republic of China, the _______ of duty rates shall apply to goods imported from WTO members. (A)first column (Column I) (B)second column (Column II) (C)third column (Column III) (D)fourth column (Column IV)

27 Which of the following is NOT valid security, guarantee or deposit as set forth in the Customs Act? (A)Bonds issued by the government (B)Cash (C)Property with dispute over ownership rights (D)Time deposit certificates issued by a bank

28 Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for _______ tariff classification rulings of the goods and Customs shall reply in writing. (A)advance (B)advertise (C)post (D)postal

29 The implementation of tariff _______ allows a pre-determined quantity of a product to be imported at lower import duty rates than the duty rate normally available for that product. (A)quality (B)quantity (C)quota (D)quotation

30 Imported goods suspected of infringing Intellectual Property Rights may be _______ by Customs. (A)consigned (B)seized (C)conferred (D)consolidated