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.

9. In cargo transport insurance, I.O.P. (Irrespective of Percentage) means: (A) Insurance claims are paid in full by the insurer regardless of the percentage of loss. (B) Compensation is only provided for damages exceeding 20%. (C) Only applicable to specific types of goods. (D) Damages below 10% are not compensated.

10. According to The Reciprocal Trade Agreement signed between Taiwan and USA on Feb 2026, which of the following is「TECRO」? (A)Taiwan Economic and Climate Representative Office (B)Taipei Economic and Cultural Representative Office (C)Taiwan Economic and Cultural Representative Office (D)Taipei Economic and Customs Representative Office

11. Which of the following statements about Institute Cargo Clauses , Institute Cargo Clauses , and Institute Cargo Clauses is incorrect? (A) has the broadest coverage. (B) has the lowest insurance premium. (C), , and  do not cover war risks and strike risks. (D) and present all coverage items in a comprehensive manner.

12. Which of the following correctly describes the risk coverage of export insurance? (A) The risk of the exporter being unable to collect payment. (B) The risk of export goods being damaged during transportation. (C) The risk of changes in the political situation of the exporting country. (D) The risk of the exporter being unable to deliver due to operational difficulties.

13. An Import Permit (I/P) is valid for six months. The expiration date of this six-month period is defined as the “date of shipment.” As long as the goods are loaded and shipped from the exporting country before the permit’s expiration date (including the expiration date itself), the permit remains valid. Which of the following dates is considered the “date of shipment”? (A) The date of issue stated on the invoice at the port of shipment (B) The date of issue stated on the bill of lading at the port of shipment (C) The date of export release (D) The date of export declaration

14. The buyer and seller agree to make payment via Documents Against Acceptance (D/A). When should the importer make the payment for the goods? (A) When the collecting bank presents the documentary bill of exchange to the importer (B) When the importer accepts the bill of exchange (C) When the importer presents the documents to the carrier to collect the goods (D) When the collecting bank presents the matured bill of exchange accepted by the importer

15. Regarding General Average, which of the following statements is correct? (A) Only the shipping company is required to share the loss. (B) Only the cargo owners are required to share the loss. (C) The vessel, cargo, and freight beneficiaries share the loss proportionally. (D) The insurance company bears the full loss.

16. In international trade dispute resolution, which of the following statements regarding mediation and arbitration is incorrect? (A) Mediation is conducted by a third party who assists both parties in reaching an agreement, and it is usually non-binding. (B) Arbitration occurs when both parties agree to have an arbitration institution or arbitrator make a decision, and the award is legally binding. (C) In arbitration proceedings, the parties cannot choose the arbitrator or arbitration institution, and the court must appoint them. (D) Mediation can help both parties resolve disputes quickly and save litigation costs.

17. What does the MW0 code signify under the import and export goods regulations? (A) Goods from mainland China are prohibited from importation. (B) Import and export are subject to control. (C) Goods from mainland China are permitted for import and export under certain conditions. (D) Import and export licenses are issued by the International Trade Administration.

18. Imported advertising materials and samples with a dutiable value (CIF) not exceeding NT$_____ are exempt from import duties. (A) 6,000 (B) 10,000 (C) 12,000 (D) 15,000

115年 - 115 專技普考_專責報關人員：關務英文#140655

114年 - 114 關務升官等考試_薦任_各類別—關務：關務英文#133240

114年 - 114 專技普考_專責報關人員：關務英文#127504

113年 - 113 專技普考_專責報關人員：關務英文#120288

112年 - 112 關務升官等考試_薦任_各類別－關務：關務英文#117344

112年 - 112 專技普考_專責報關人員：關務英文#114628

111年 - 111 專技普考_專責報關人員：關務英文#108381

110年 - 110 關務升官等考試_薦任_各類別：關務英文#103736

110年 - 110 專技普考_專責報關人員：關務英文#101337

109年 - 109 專技普考_專責報關人員：關務英文#86723