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- (二)Freight forwarders and Customs brokers are both important parties involved
in the process of importing and exporting goods, but they have different
roles and responsibilities. The main difference is that freight forwarders act
as intermediaries between shippers and transport companies in arranging
the international shipment of goods. Customs brokers, on the other hand,
deal with matters related to clearing goods through Customs on behalf of
importers or exporters.
- 二、請將下列各題之英文譯為中文:
(一)Customs Duty is usually calculated as a percentage of the value of a product.
The percentage, which can be found in the Customs Import Tariff, depends
on the tariff number and country of origin of each product. As for the
dutiable value, which is required to declare to Customs, is the sum of the
cost of goods, insurance, and freight charges incurred to transport the goods.
- (四)乾蒜球(6 分)
- 40 According to Regulations Governing Customs Clearance Procedures for Maritime Express Consignments,
shipments with gross weight of more than kg packed in a single package is not allowed to be cleared through the Maritime Express Consignments; and containers loaded with maritime express consignments shall be unloaded and warehoused within working days. (A) 60 kg and 2 working days (B) 60 kg and 3 working days (C) 70 kg and 3 working days (D) 70 kg and 4 working days
- 39 Article 11 of Regulations Governing Customs Clearance Procedures for Air Express Consignments
regulates that the Import express consignments shall be classified according to their natures and values. Which of the followings is correct? (A)The import low-value duty-free consignment: with a Customs value not more than 4,000 NT; The import high-value: exceeding 30,000 NT (B)The import low-value duty-free consignment: with a Customs value not more than 3,000 NT; The import high-value: exceeding 40,000 NT (C)The import low-value duty-free consignment: with a Customs value not more than 2,000 NT; The import high-value: exceeding 50,000 NT (D)The import low-value duty-free consignment: with a Customs value not more than 1,000 NT; The import high-value: exceeding 60,000 NT
- 38 According to the Articles 3 and 5, Regulations Governing Issuance of Certificates of Origin and
Certificates of Processing, which of the followings is used to calculate the added value of products? (A)(Export price of product - Prices of directly and indirectly imported raw materials and components) ÷ Export price of product. (B)(Export price of product - Prices of directly and indirectly imported raw materials and components and labor cost) ÷ Market price of product. (C)(Export price of product and freight - Prices of directly and indirectly imported raw materials and components and freight) ÷ Export price of product. (D)(Export price of product and insurance - Prices of directly and indirectly imported raw materials and components) ÷ Market price of product.
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