38 可燃性高壓氣體製造、儲存或處理場所，樓地板面積為三百三十平方公尺，設置之滅火器至少應
多少具以上？

(A) 2
(B) 3
(C) 4
(D) 5

39 關於乾粉滅火設備加、蓄壓用氣體量，下列敘述何者正確？ (A)加壓用氣體使用氮氣時，在溫度攝氏三十五度，大氣壓力(表壓力)每平方公分零公斤狀態下， 每一公斤乾粉藥劑需氮氣二十公升以上 (B)加壓用氣體使用二氧化碳時，每一公斤乾粉藥劑需二氧化碳二十公克 (C)蓄壓用氣體使用氮氣時，在溫度攝氏三十五度，大氣壓力(表壓力)每平方公分零公斤狀態下， 每一公斤乾粉藥劑需氮氣二十公升以上，並加算清洗配管所需要量以上 (D)蓄壓用氣體使用二氧化碳時，每一公斤乾粉藥劑需二氧化碳二十公克並加算清洗配管所需要量 以上

40 下列何種滅火劑使用於金屬火災時，沒有「與金屬產生化學反應而衍生危害物質」的可能？ (A) IG-100 (B) IG-01 (C) IG-541 (D) IG-55

1. “Substantial transformation” for the determination of the origin of general imported goods refers to circumstances where the _____ -digit Customs Import Tariff heading of the goods produced after processing or manufacturing differs from that of the raw materials. Alternatively, even if such processing or manufacturing does not result in a change in the aforementioned tariff heading, it is recognized if an essential manufacturing process has been completed or the value-added rate exceeds _____ %. (A) 6；25 (B) 6；35 (C) 8；45 (D) 8；55

2. Since you did not meet the minimum order quantity, we will _____ USD500 for shipment value. (A) overcharge (B) undercharge (C) surcharge (D) undervalue

3. Regarding the Incoterms 2020 trade terms, which of the following statements is incorrect? (A) If the importer can negotiate a freight rate higher than the market level, it is advisable to import goods under FOB or FCA terms. (B) If the importer cannot handle the export customs clearance procedures themselves or send someone to do so, it is not advisable to purchase goods under EXW terms. (C) FAS and FOB terms are only applicable to sea or inland waterway transport. (D) DPU terms are applicable to sea, air, land, or multimodal transportation.

4. On February 28, 2026, a war broke out in Iran, and the Strait of Hormuz was partially blockaded, severely impacting global oil supplies. Which of the following items will NOT increase in price as a result? (A) War Risk Surcharge (B) Bunker Adjustment Fee (C) Freight Rate (D) Trade Promotion Service Fee

5. Regarding the “C” in the CPT terms and the “C” in the CFR terms as explained in Incoterms 2020, what is the difference between the two? (A) The former refers to “carriage”; the latter refers to “cost”. (B) The former refers to “cost”; the latter refers to “carriage”. (C) The former refers to “carrier”; the latter refers to “carriage”. (D) The former refers to “carriage”; the latter refers to “carrier”.

6. If the bill of lading indicates “on board” but does not specify the loading date, only the date of issuance, according to UCP 600, what date should be considered as the loading date? (A) Date of bill of lading issuance (B) Actual loading date of the goods (C) One day before the date of bill of lading issuance (D) One day after the date of bill of lading issuance

7. When the goods arrive before the shipping documents sent through the bank, if the importer wants to collect the goods in a timely manner, which of the following is NOT a workaround for the situation of “goods arriving before documents”? (A) Guarantee for collection (B) Telegraphic release (C) Endorsement of a duplicate bill of lading (D) Collection at the ship’s side

8. If the carrier issues a “clean bill of lading,” under which of the following circumstances can the consignee file a claim against the carrier? (A) The goods are damaged during transportation due to natural disasters. (B) The goods were already damaged at the time of loading, but the bill of lading indicates they are clean. (C) The consignee failed to collect the goods within the agreed timeframe. (D) The damage to the goods is due to inherent defects in the packaging.

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