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

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

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

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

31 Which of the following Incoterms 2020 rule states that “the seller delivers the goods to the buyer when the goods are placed at the disposal of the buyer and cleared the taxes and duties of both export and import”. (A) Delivered at Place (B) Delivered at Place Unloaded (C) Delivered Duty Paid (D) Free on Board

32 Which of following descriptions on CIF of Incoterms 2020 is correct? (A)The seller must buy insurance cover the risk of buyer of loss to the goods from the port of loading only, and seller should also clear the goods for export, but no obligation to clear the goods for import. (B)The seller must buy insurance cover the risk of buyer of loss to the goods from the port of loading to the port of destination, and seller should also clear the goods for export, but no obligation to clear the goods for import. (C)The seller must buy insurance cover the risk of buyer of loss to the goods from the port of loading to the port of destination, and seller should also clear the goods for both export and import. (D)The seller must buy insurance cover the risk of buyer of loss to the goods from the port of loading to the port of destination, and seller should not clear the goods for both export and import.

33 Customs Administration plays a vital role in expediting the international movement of goods. _______ helps the Customs Administration in collaboration with relevant government agencies to assess the efficiency and effectiveness of border clearance processes and to optimize trade facilitation. (A) World Meteorological Organization (B) World Health Organization (C) World Trade Organization (D) World Customs Organization

34  _______ gives the commercial particulars of the goods, such as transport document numbers, consignors, consignees, marks and numbers, number and kind of packages, descriptions and quantities of the goods, and may be used in place of the Cargo Declaration. (A) Cargo Manifest (B) Crew List (C) Customs Duties (D) Customs Seal