申論題

A message from the President Gradually, the 31 of Customs expanded. We now depend on the Customs Service not only to collect 32 but to help to protect our industry, products, food and environment. More importantly, we depend on the Customs Service to protect our citizens, particularly our young people, from the ravages of drug 33 through its interdiction efforts. The United States Customs Service has played an important 34 in our past and is continuing to make vital contributions to our present wellbeing. The dedicated men and women of the Customs Service should feel 35 to serve in such a venerable institution. All Americans owe them their sincere thanks and their full support. 

⑵ Cargo examination, tariff classification, and customs valuation are the core business of customs duty collection. Examination is a method of goods identification. Customs take advantage as a valid base of tariff classification and valuation. Through the examination, the Customs can deter duty evasion and conduct import/export control.