(二)If the transaction value of imported goods, of identical goods, or of similar goods cannot be determined, then deductive value should be the basis of Customs valuation. This method is used unless the importer designates computed value as the preferred valuation method. Basically, deductive value is the resale price in the domestic market after importation of the goods, with deductions for certain expenses.

(一)裝貨港

(二)包裝材料

(三)運輸工具

(四)貨櫃號碼

(一)At times, for determining the duty liability and permissibility of import it may become necessary for the Customs to examine goods. Where a physical examination of imported goods is required, the removal of goods for examination, unpacking, repacking, etc. is to be performed by or at the expense of the importer. In general, the importer or his/her representative shall be present during physical examinations.

三、英文作文：        Please use 250-300 words to describe the specific applications of artificial intelligence in customs operations, and analyze its advantages, disadvantages, and future challenges.

二、中譯英：請將下列中文段落譯成英文。       我國防制人口販運工作包含追訴、保護、預防及夥伴四個面向，結 合民間資源及國際合作，強化犯罪預防、對犯罪被害人的保護及加害人 的追訴。因此，美國國務院今年 9 月份公布的全球防制人口販運報告， 連續 16 年將臺灣列為最高的第一級。但報告也指出臺灣當局調查的案 件數較少、起訴的嫌疑人數量也較少，且未完全落實受害者辨識程序。

一、英譯中：請將下列英文句子譯成中文。       Taiwan will continue to face uncertainties caused by the United States’ tariff policies, the central bank said recently, but that did not stop it from raising its forecast for Taiwan’s 2025 gross domestic product growth. If the U.S. were to impose import duties on semiconductors and other tech products, affecting global supply chains, electronic product prices would rise and eventually squeeze Taiwan’s exports. That would hurt Taiwan, given that the electronics sector serves as the backbone of the country’s growth.        Given the risk of inflation, the preferential tariffs and taxes have been extended to March next year to boost consumer purchasing power and lower the business sector’s operating costs. The Ministry of Economic Affairs has been tasked with continuing to negotiate with business associations and individual companies to adjust product prices in response to the latest round of preferential tariffs and taxes, thereby allowing consumers to benefit from the government’s policy.

(二) Since Russia's invasion of Ukraine, major countries have tightened sanctions and export controls against Russia. The Ministry of Economic Affairs has repeatedly announced a list of high-tech goods subject to export controls, aligning the scope of controls with that of the European Union. To help our machinery manufacturers diversify their export markets, the Export-Import Bank of ROC provides machinery export loans, offers funding and interest rate discounts, and subsidizes manufacturers' participation in overseas exhibitions.

 (一) To combat the transshipment of Mainland China exports through Taiwan under false "Made in Taiwan" labels to evade additional U.S. tariffs, the Customs Administration has enforced a three-level defense system: pre- clearance verification of origin documents, rigorous inspection of origin labeling during transit, and strict post-violation penalties. Continuous improvements to enforcement measures are underway to strengthen border security and uphold trade integrity.

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