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

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

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

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

35 According to article 63 of Customs Act, manufacturer may apply for a duty refund or an offsetting of the accounts for export products, with relevant export documents, within _______ years, following the date on which the raw materials were released for importation. (A) one (B) one and a half (C) two (D) three

36 Which the following categorization does NOT belong to import express consignments？ (A) X2 (B) X3 (C) X4 (D) X5

37 The duration of the storage of goods in free trade zones shall be free from any limitation provided, however, that for goods with a storage duration over _______ years, a list thereof shall be printed out and made available for inspection by Customs. (A)2 (B)3 (C)4 (D)5

38  _______ is defined as cargo transported from foreign countries and temporarily unloaded at warehouses waiting for transshipment to other countries. (A) Transit cargo (B) Direct cargo (C) Express cargo (D) Parcel cargo