4 Which of the following is not the duty-payer of the customs duty?
(A) the bearer of the bill of lading
(B) the consignor of the imported goods
(C) the holder of the imported goods
(D) the consignee of the imported goods

40 承第 39 題的條件，在抽水量為 10-2 (m3/s)的情況下，此抽水試驗影響範圍之半徑為多少（m）？ (A) 37.5 (B) 38.5 (C) 39.5 (D) 40.5

1 No importation of endangered species of wild fauna and flora, and products thereof is allowed without submitting a(an) _______ issued by the exporting country. (A) country of origin (B) import permit (C) export permit (D) bill of lading

2 An exporter or importer shall not _______ on any intellectual property rights protected by laws of this country or other countries. (A) manifest (B) infringe (C) disturb (D) declare

3 If Taiwan exports $20 billion worth of products and imports $18 billion worth of products, what does Taiwan have? (A) Balance of payment (B) Balance of trade (C) Trade surplus (D) Trade deficit

5 Submissions of the Data required by regulations governing the matters of customs, commercial ports, trade licensing, commodity inspection and quarantine to the competent authorities or the institutions entrusted, by way of on-line transmission or via electronic data transmission, may be done through the _______ System established by the Customs. (A) Customs Computer (B) Automated Cargo Clearance Procedures (C) Customs-Port-Trade (CPT) Single Window (D) Trademark Export Monitoring

6 Where a notice of post-clearance audit is given within _______ commencing from the date following the release of the imports and/or exports, Customs may proceed with post-clearance audit against the duty-payer, exporters, and related persons within _______ years from the date following the aforesaid release. According to the post-clearance audit result, any case in which duty is refundable or receivable shall be notified within _______ from the date following the release date. (A) three months; one year; two years (B) six months; two years; three years (C) three months; two years; three years (D) six months; one year; two years

7 Declaration, duty payment and the relevant customs formalities for goods clearance may be _______ to a customs broker. (A) approved (B) qualified (C) entitled (D) entrusted

8 To expedite the clearance of imported goods, Customs may release the goods following examination and payment of duty, according to required declaration matters filed by the duty-payer, then _______ declaration after release. (A) remunerating (B) scrutinizing (C) remedying (D) exempting

9 A customs declaration from a customs broker shall be examined and _______ by its responsibly certified employees. (A) endorsed (B) approval (C) admitted (D) authorized

10 The foreign currency prices for imported goods liable to ad valorem duty shall be converted into New Taiwan Dollar, and the exchange rate used for the conversion shall be published regularly by Customs Administration in reference to the _______ rate of the foreign exchange market. (A) floating (B) spot (C) fixed (D) forward