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95年 - 95 專技普考_專責報關人員：關務英文#39155
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題組內容
二、請將下列英文名詞譯成中文：（每小題 4 分，共 20 分）
⑴ Drug Trafficking
其他申論題
【已刪除】四、懸臂樑 AC 之中點 B 受一彈簧支撐，受力情形如圖示，撓曲勁度為 EI，長度為 L，彈簧勁 度為 K，求 C 點變位（P＝10 t，L＝10 m，K＝3 t/m，EI= 4.5 × 10 3 t − m 2 ）。（25 分）
#116648
⑴ The importer has the responsibility to make declaration and liability to pay duties, taxes and fees accrued. However, the importer may authorize a customs broker to act as his agent.
#116649
⑵ Transaction value is the most common method of appraisement. To arrive at transaction value we start with the price actually paid or payable for the merchandise when sold for exportation to Taiwan.
#116650
⑶ Customs brokers are paid agents for importers. Because importing may be a complexity that the importer does not wish to be deeply involved with, the broker will handle all relations with customs for a fee.
#116651
⑵ Non-Tariff Barrier
#116653
⑶ Non-Dutiable Goods
#116654
⑷ On Board Courier
#116655
⑸ Freight Forwarder
#116656
⑴納稅義務人或報關業者於貨物放行後，發現報單申報錯誤，應於進口貨物放行之 翌日起六個月內提出申請。
#116657
⑵廠商應於原料進口放行之翌日起一年六個月內檢附有關出口證件申請冲退其外銷 品之進口原料關稅，逾期不予辦理。
#116658
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