申論題

二、請將下列各題之英文譯成中文：（每小題 15 分，共 30 分）

⑴ The Customs levies duty, on ad valorem, specific or tariff quota basis, on goods imported into R.O.C. territory in accordance with the Customs Act, Enforcement Rules Governing the Implementation of the Customs Act, Customs Import Tariff and other regulations concerned.