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

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

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

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.

29 The enforcement of suppressing smuggling shall be conducted by Customs Administration, at the commercial ports of the Republic of China, in the waters within_________ nautical miles from shore. (A)6 (B) 12 (C) 18 (D) 24

30 The shipments with gross weight of more than_________kg packed in a single package or bag should not be allowed to cleared through maritime express consignments. (A) 60 (B) 70 (C) 80 (D) 90

31 Export processing factories may be registered, with the approval of Customs and under its supervision, as bonded factories. Raw materials imported and stored by bonded factories for processing into exported products shall be _________from customs duties. (A) examined(B) exempt (C) excused(D) exercised

32 What is the benefit for a customs broker with AEOS status? (A) Customs may reduce the examination rate for goods. (B) Customs may increase the examination rate for goods. (C) Customs may slow down the examination efficiency for goods. (D) Customs may reduce the working hours for the examination for goods.