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

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.

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

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)

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

31 In the case where the import duty is not paid within the prescribed time limit, a _______ fee shall be levied at the rate of 0.05 percent of the amount of duty per day beginning from the date following that on which the time limit for duty payment expires. (A)delinquent (B)transaction (C)maintenance (D)membership

32 Customs clearance has been prioritized to facilitate the cross-border movement of _______ goods to minimize the overall impact of COVID-19 pandemic. (A)counterfeit (B)dangerous (C)relief (D)smuggled

33 An economic operator with Authorized Economic Operator (AEO) status granted by Customs is entitled to more _______ than other economic operators in respect of customs controls, including fewer physical or document-based controls. (A)financial analysis (B)favorable treatment (C)frequent visits (D)fundamental construction