38 According to the Articles 3 and 5, Regulations Governing Issuance of Certificates of Origin and Certificates of Processing, which of the followings is used to calculate the added value of products?
(A)(Export price of product - Prices of directly and indirectly imported raw materials and components) ÷ Export price of product.
(B)(Export price of product - Prices of directly and indirectly imported raw materials and components and labor cost) ÷ Market price of product.
(C)(Export price of product and freight - Prices of directly and indirectly imported raw materials and components and freight) ÷ Export price of product.
(D)(Export price of product and insurance - Prices of directly and indirectly imported raw materials and components) ÷ Market price of product.

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

35 Regarding “Import Duties and Taxes”, which of the following descriptions is correct? (A)Customs duties and all other taxes are collected on or in connection with the importation of goods, and also including any charges collected by the Customs on behalf of other national authorities. (B)Customs duties and all other taxes are collected on or in connection with the exportation of goods, but not including any charges collected by the Customs on behalf of other national authorities. (C)Customs duties and all other taxes are collected on or in connection with the exportation of goods, but also including any charges collected by the Customs on behalf of other national authorities. (D)Customs duties and all other taxes are collected on or in connection with the importation of goods, but not including any charges collected by the Customs on behalf of other national authorities.

36 European Union introduces an environmental policy instrument designed to support the EU climate ambitions of achieving a net reduction of greenhouse gas emissions of at least 55% by 2030 and of reaching climate neutrality by 2050. Which of the followings is this policy instrument? (A) The Carton Binder Adjustment Mechanism (CBAM) (B) The Carbon Binder Allocation Mechanism (CBAM) (C) The Carbon Border Adjustment Mechanism (CBAM) (D) The Carton Border Allocation Mechanism (CBAM)

37 Article 15, Regulations Governing the Establishment and Management of Customs Brokers: In case of the cargoes eligible to be released through “C1” customs clearance mode, the hard copy of the Customs Declaration and its supporting documents should be properly filed in the customs broker's records within the required “preservation period”. How long is this “preservation period”? (A) Six months (B) Twelve months (C) Eighteen months (D) Twenty-four months

39 Article 11 of Regulations Governing Customs Clearance Procedures for Air Express Consignments regulates that the Import express consignments shall be classified according to their natures and values. Which of the followings is correct? (A)The import low-value duty-free consignment: with a Customs value not more than 4,000 NT; The import high-value: exceeding 30,000 NT (B)The import low-value duty-free consignment: with a Customs value not more than 3,000 NT; The import high-value: exceeding 40,000 NT (C)The import low-value duty-free consignment: with a Customs value not more than 2,000 NT; The import high-value: exceeding 50,000 NT (D)The import low-value duty-free consignment: with a Customs value not more than 1,000 NT; The import high-value: exceeding 60,000 NT

40 According to Regulations Governing Customs Clearance Procedures for Maritime Express Consignments, shipments with gross weight of more than  _______ kg packed in a single package is not allowed to be cleared through the Maritime Express Consignments; and containers loaded with maritime express consignments shall be unloaded and warehoused within  _______ working days. (A) 60 kg and 2 working days (B) 60 kg and 3 working days (C) 70 kg and 3 working days (D) 70 kg and 4 working days

1 利用電子測距儀器執行距離觀測，測得系列距離觀測量為 17.212 m、17.210 m、17.208 m、 19.210 m 及 17.210 m，下列敘述何者錯誤？ (A)觀測量一定含有偶然誤差 (B)觀測量可能含有系統誤差 (C)觀測量含有錯誤觀測量 (D)觀測量若含有系統誤差，可直接由此系列觀測量透過最小自乘法平差程序解算之

2 某平面三角形測得兩邊及夾角值與誤差分別是 100.00±0.02 m、150.00±0.02 m、60°±5"，則 其面積中誤差為何？ (A)±1.54 m2 (B)±1.56 m2 (C)±1.58 m2 (D)±1.60 m2

3 若一段距離分三次觀測與一次觀測，若每次觀測精度均相同且觀測之間均獨立不相關，則分 三次觀測加總的誤差是一次觀測誤差之幾倍？ (A) 1.7 (B)3 (C) 1.4 (D)1

4 沿水準路線上施測時，若遇到河流，水準儀器至後視、前視之距離可能相距很大，此時可採 用對向交互水準測量，簡稱對向水準測量施測之，此測量方式是為了消除那些誤差？ (A)水準尺豎立不直的誤差、以及視準軸、地球曲率與大氣折光引起之誤差 (B)水準尺上估讀的誤差、以及視準軸、地球曲率與大氣折光引起之誤差 (C)儀器與標尺沉陷的誤差、以及視準軸、地球曲率與大氣折光引起之誤差 (D)視準軸、地球曲率與大氣折光引起之誤差