⑴天然氣（天然瓦斯）

(二)未經海關查驗之進口貨物已完稅提領出倉後，始發現有短裝情事， 收貨人應於多久期限內向海關申請，以及申請時應檢附之文件為 何？經海關核准得補運進口之短裝貨物部分，應否課徵關稅？

(一)那些稅目可以申請外銷品沖退原料稅？（15 分）

(二)其沖退原料稅之申請期限為何？進口與國產原料之申請期限起算日規定為何？（5 分）

三、請說明海關查驗進出口貨物需徵收特別驗貨費時，其徵收標準及費用為何？（10 分）

⑵合成纖維

⑶靠泊港（船舶於航程中停靠之港口）

⑷物聯網（英文縮寫為 IoT）

⑴The commercial invoice is one of the most important documents in international trade and ocean freight shipping. It is a legal document issued by the seller(exporter) to the buyer(importer) in an international transaction and serves as a contract and a proof of sale between the buyer and seller. Commercial invoices are often used by Customs to determine the true value of goods when assessing duties.

⑵Non-intrusive inspection systems such as large-scale x-ray scanning equipment can give a quick insight into the cargo load of a container without the need to open and unload it, thus confirming and clearing up the results of risk assessment. This can help to significantly reduce the number of unnecessary physical examinations and to minimize the potential disruption to the flow of legitimate shipments.

⑴甲、乙依最大責任規則（maximum liability rule）各應給付多少保險 金？（計算至小數點後第 3 位，並四捨五入至小數點後第 2 位） （13 分）