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32. What is the required guarantee deposit, a sea forwarder must submit for registration with Customs? (A)The deposit amount is TWD 600,000, but for those certified with security and Safety AEO, it drops to TWD 300,000. (B)The deposit amount is TWD 600,000, but for those certified with security and Safety AEO, it drops to TWD 400,000. (C)The deposit amount is TWD 500,000, but for those certified with security and Safety AEO, it drops to TWD 250,000. (D)The deposit amount is TWD 500,000, but for those certified with security and Safety AEO, it drops to TWD 300,000.

33. When declaring online, if the import cargoes carried are not included in the cargo manifest, the manifest may be corrected at Customs with a justifiable reason within which time period after the vessel or plane has arrived? (A)By shipping, within 120 hours, by air transport, within 72 hours (B)By shipping, within 72 hours, by air transport, also within 72 hours (C)By shipping, within 120 hours, by air transport, also within 36 hours (D)By shipping, within 72 hours, by air transport, also within 36 hours

34. The bonding operations of Science Parks( A ), Bonded Warehouse( B ) and Logistics Center( C ) were supervised by which government agency? (A)A: National Science and Technology Council, B: Ministry of Finance, C: Ministry of Finance (B)A: Ministry of Finance, B: Ministry of Finance, C: Ministry of Finance (C)A: National Science and Technology Council, B: Ministry of Finance, C: National Science and Technology Council (D)A: Ministry of Finance, B: National Science and Technology Council, C: Ministry of Finance

33.下列何者不得作為限制人民權利之合法依據? (A)土地法 (B)地方稅法通則 (C)警察機關受理民眾刑案報案作業要點 (D)勞工保險條例

34. 行政機關以汽車所有人尚未繳清罰鍰而不允許其換發行車執照之作法,有可能違反下 列何種法律原則? (A)比例原則 (B)禁止不當聯結原則 (C)平等原則 (D)誠實信用原則

35.民事訴訟法第10條規定,因不動產之物權或其分割或經界涉訟者,其管轄法院為何? (A)由被告住所地之法院管轄 (B)得由不動產所在地之法院管轄 (C)由原告住所地之法院管轄 (D)專屬不動產所在地之法院管轄