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

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

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.

33 In the Regulations Governing the Determination of Country of Origin of Imported Goods, the substantive transformation refers to the processing or production of the goods and its added value rate is more than_________%. (A) 20 (B) 25 (C) 30 (D) 35

34 Inward passengers carrying luggage or goods for home and personal use into Taiwan are entitled to a duty- free allowance on _________of liquor product. (A) one liter (B) two liters (C) three liters (D) four liters

35 Rules of Origin are essential to determining the amounts of customs duties and taxes to apply on goods, in parallel with customs _________ and assessment. (A) exercise(B) jobs (C) classification (D) declaration

36 The value for customs purposes of imported merchandise should be based on the actual_________ of the imported merchandise on which duty is assessed. (A) value (B) size (C) dimension (D) weight

37 The Ministry of Finance provided CPT single window services, the CPT stands for_________ . (A) Customer-Purchase-Trade (B) Customer-Price-Transfer (C) Customs-Power-Training (D) Customs-Port-Trade