⑶優質企業（註：指經海關認證之貿易供應鏈業者）

⑴世界關務組織

⑵併裝櫃（註：或稱併櫃，有別於「整櫃」之貨物運送型態）

⑷出口港船邊交貨（註：屬 Incoterms 2010 所列貿易條件之一） 例題： 中文名詞：事後稽核 英文翻譯及簡稱：Post-Clearance Audit（PCA）

⑴The Customs value of imported goods is determined mainly for the purposes of applying ad valorem rates of Customs duties. It constitutes the taxable basis for Customs duties. It is also an essential element for compiling trade statistics and collecting internal taxes applicable to imported goods.

⑵Through use of a risk management system, Customs can determine which traders are generally in compliance with Customs legislation and thus pose a low risk for control purposes. These traders can then be approved for “fast track” procedures that require little intervention by Customs for the release of their goods.

二、英文寫作：請根據下列指示寫一篇英文作文。(30 分)Write an essay in English on the topic of “One invention the world needs rightnow.” Think critically about the world’s current challenges and propose aninvention that could address one of them. In your essay explain why thisinvention is necessary, how it would work, and what impact it would have onsociety.

一、英譯中：請將下列文章翻譯成中文。(20 分)The European Commission is taking action to tackle risks stemming from lowvalue imports sold via non-EU online retailers and marketplaces hosting nonEU traders. The Commission encourages actions, among others, in the areas of customs and trade, such as launching customs controls, consumerprotection and the Digital Services and Digital Markets Acts.Last year, around 4.6 billion low-value consignments, i.e., goods with a value not exceeding €150, entered the EU market equaling to 12 million parcels per day. This is twice as many as in 2023 and three times as many as in 2022, and many of these goods have found to be non-compliant with European legislation. This exponential growth is raising numerous concerns. Mainly, there are more and more harmful products entering the EU.More so, European sellers, who respect our high product standards, are at risk of being harmed by unfair practices and the sale of counterfeit goods through online marketplaces. Finally, the large number of packages being shipped and transported has a negative environmental and climate footprint.

三、英文作文：  On January 15, 2009, US Airways Flight 1549 lost both engines after a bird strike. Air traffic control suggested returning to LaGuardia or going to another airport, but Captain Sullenberger judged these options unsafe. He made the decision to land on the Hudson River, successfully saving all 155 people on board. The National Transportation Safety Board later investigated whether his choice was appropriate. Write a 250-word essay analyzing Captain Sullenberger’s leadership and judgment during this crisis. In your opinion, during emergencies, is it better to follow the established authority or rely on your own judgment? Support your view with specific examples. 

二、中譯英：  近期一連串因行動電源引發的事故，已引發大眾對航空安全的關注。為 了降低鋰電池短路或起火的風險，自 2025 年 3 月 1 日起，多家航空公 司已禁止旅客在飛行途中使用行動電源。此外，行動電源不可存放於座 位上方的行李櫃中，必須放置於個人隨身行李內。

一、英譯中：  To reduce carbon emissions, the aviation industry has adopted several sustainable strategies, like replacing traditional cabin materials with eco- friendly alternatives. Many airports are also turning to renewable energy and smart technologies to lower energy consumption. However, despite these efforts, overall carbon emissions are still expected to rise significantly. Therefore, experts emphasize that developing and promoting electric and hydrogen aircrafts are imperative to achieve the goal of net-zero emissions.

114年 - 114 關務人員考試_三等_財稅行政、關稅法務、關稅會計、關稅統計、資訊處理、機械工程、電機工程、化學工程、紡織工程、輻射安全技術工程、藥事（選試英文）：外國文（英文）#137433

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114年 - 114 普通考試_各類科：英文#128593