26 Live animals and plants are not allowed to be included in maritime express consignments. However, Customs has pointed out that many cases of live animal and plant _______ have recently been uncovered at Express Handling Units.
(A) trafficking
(B) buying
(C) packing
(D) violating

22 According to Article 13 of the Foreign Trade Act, the specific _______ destined for the restricted regions shall not be allowed to transit, transship, or be stored in bonded warehouses, logistics centers, or free trade zones via any commercial ports in Taiwan without authorization. (A) sensitive goods (B) contraband (C) dual-use goods (D) strategic high-tech commodities

23 When bonded goods are to be moved out of a bonded warehouse for export, they should be sealed under customs supervision. Moreover, foreign tobacco and alcohol, goods subject to tariff quotas, etc., must be _______ by Customs officers. (A) released (B) seized (C) examined (D) escorted

24 Which of the following statements is incorrect? (A) The competent authority of the Agricultural Technology Park is the Ministry of Agriculture. (B) The competent authority of the Free Trade Zones is the Ministry of Finance. (C) The competent authority of the Science Parks is the Ministry of Science and Technology. (D) The competent authority of the Technology Industrial Parks is the Ministry of Economic Affairs.

25 According to Regulations Governing Customs Clearance Procedures for Air or for Maritime Express Consignments, what kind of imported goods shall not be cleared at Express Handling Units in any circumstances? (A) fresh apple (B) sport shirts (C) tableware (D) watches

27 According to the Regulations for the examination of Import and Export Goods, such examinations shall be conducted primarily on a _______ basis. The number of packages to be examined may be adjusted based on factors such as the nature and type of the goods. (A) temporary (B) trial sampling (C) commercial (D) selective

28 Which of the following duties is not calculated based on the Customs Value of an article? (A) Specific Duty (B) Anti-dumping Duty (C) Ad-valorem Duty (D) Countervailing Duty

29 According to the Customs Act, the duty-payer shall declare imported goods to Customs within _______ of the transportation means carrying such goods. (A) ten days before the arrival date (B) fifteen days before the arrival date (C) ten days following the arrival date (D) fifteen days following the arrival date

30 If imported goods require an exemption from customs duties upon re-exportation, the original _______ number must be entered on the re-export declaration for customs review. (A) packing list (B) commercial invoice (C) export licence (D) import declaration

31 As seizures of cannabis and its related products increased, the Customs _______ the public not to bring them in to avoid penalties. (A) forced (B) limited (C) pushed (D) urged

32 Imported goods that are damaged and therefore have no value due to _______ or other force majeure after unloading and before customs examination and release may be exempt from customs duties. (A) improper storage conditions (B) natural disaster (C) transit (D) warehouse operations