⑶靠泊港（船舶於航程中停靠之港口）

(二)其沖退原料稅之申請期限為何？進口與國產原料之申請期限起算日規定為何？（5 分）

三、請說明海關查驗進出口貨物需徵收特別驗貨費時，其徵收標準及費用為何？（10 分）

⑴天然氣（天然瓦斯）

⑵合成纖維

⑷物聯網（英文縮寫為 IoT）

⑴The commercial invoice is one of the most important documents in international trade and ocean freight shipping. It is a legal document issued by the seller(exporter) to the buyer(importer) in an international transaction and serves as a contract and a proof of sale between the buyer and seller. Commercial invoices are often used by Customs to determine the true value of goods when assessing duties.

⑵Non-intrusive inspection systems such as large-scale x-ray scanning equipment can give a quick insight into the cargo load of a container without the need to open and unload it, thus confirming and clearing up the results of risk assessment. This can help to significantly reduce the number of unnecessary physical examinations and to minimize the potential disruption to the flow of legitimate shipments.

⑴甲、乙依最大責任規則（maximum liability rule）各應給付多少保險 金？（計算至小數點後第 3 位，並四捨五入至小數點後第 2 位） （13 分）

⑵如依單獨責任規則（independent liability rule），甲、乙各給付多少保 險金？（計算至小數點後第 3 位，並四捨五入至小數點後第 2 位） （12 分）

二、電報放貨（Telex Release）係透過出口地運送人或其代理人發送訊息 給卸貨港的代理人或分公司，以確認託運人或載貨證券持有人已於出 口地或其他第三地返還全數正本載貨證券，而允許將貨物發放給受貨 人。上述電報放貨是否適法？試請附具理由論證說明之。（25 分）