28 According to Article 20, Paragraph 3 of the Implementing Rules of the Customs Act, if taxable or duty-free imported goods cannot provide relevant certificates for repair, assembly fees or free repairs, the Customs may levy _______ % of the customs value of the goods themselves as the customs value of repair and assembly costs.
(A) 10
(B) 20
(C) 25
(D) 30

24 The customs broker should desist from the following behaviors, except: (A) Disclosure of the customer trade documents or business secrets acquired from the customer. (B) Collaborate with their customers to commit declaration procedures. (C) Bribe or provide other illegal benefits affecting the behaviors of customs personnel or functions of customs offices. (D) Other actions in violation of customs and tariff related laws and regulations.

25 Which of the following expressions regarding “Air Express Consignments” is false? (A) The “Express Handling Unit” means a place designated exclusively for storage of import, export and transit express consignments and for processing through-customs procedures. (B) Declarations for express consignments may be lodged to Customs prior to their importations. (C) The term “air express delivery enterprise” means any profit-seeking enterprise engaged in business of forwarding and delivering air express consignments. (D) Declarations for import and export express consignments shall be online transmitted to Customs via a through-Customs value-added network.

26 What statement regarding the “Maritime Express Consignments” is incorrect? (A) Controlled commodities, imported fresh agriculture and protected wildlife and their products are prohibited from importation by the Customs Act. (B) Any applicant that applies to establish a Unit shall have a net asset value of not less than NT$5 million. If the applicant’s net asset value is less than NT$5 million, a guarantee shall be provided. (C) All of the imported and exported maritime express consignments shall be inspected by X-ray instruments, except for goods which are not suitable for x-ray inspection and exempted by the Customs. (D) Containers loaded with maritime express consignments shall be unloaded and warehoused within three working days unless otherwise specially approved by the Customs.

27 An import duty based on the quantity of carbon emissions produced during the production of the product is known as a _______ . As a carbon tax, it reduces emissions. It has an impact on exports and production as a trade-related measure. (A) Carbon Barrier Tax (B) Carbon Emissions Tax (C) Carbon Border Tax (D) Carbon Levy Tax

29 In order to prevent foreign diseases from infecting the country and causing domestic ecological catastrophe, imported animals and plants need to be _______ . (A) quarantined (B) quantified (C) quoted (D) quartered

30  _______ certifies that goods are subject to reduced tariffs or exemptions when goods are exported to particular countries under a bilateral or multilateral free trade agreement. (A) Customs Declaration (B) Veterinary Certificate (C) Phytosanitary Certificate (D) Preferential Certificate of Origin

31 According to INCOTERMS 2020, which of the following trade term stipulates that the seller has the responsibility to deliver the goods to the buyer after paying the customs duty at the destination of the importing country? (A) EXW (B) FAS (C) DDP (D) FOB

32 Article 16 of the Customs Act stipulates that the import declaration should be handled by the duty- payer to the Customs within _______ days from the next day of import of conveyance loaded with goods. (A) 10 (B) 15 (C) 20 (D) 30

33 According to the regulations of Taiwan, inward passengers should be granted DUTY EXEMPTION, if they, being of 20 years or over in age, bring in _______ . (A) 100 cigarettes, or 10 cigars, or 1 pound of tobacco (B) 200 cigarettes, or 25 cigars, or 1 pound of tobacco (C) 300 cigarettes, or 50 cigars, or 2 pounds of tobacco (D) 400 cigarettes, or 50 cigars, or 2 pounds of tobacco

34 The regulation of the express consignments shall be included in: (1) Shipments other than controlled commodities, contraband, articles of infringing intellectual property rights, fresh agriculture/ fishery/livestock products, live animals/plants, and conserved wildlife and their products; and (2) Shipments with a gross weight of each package (bag) not more than _______ kilograms. (A) 50 (B) 60 (C) 70 (D) 80