報關人員考古題 106年 關務英文

  2. 報關人員考古題
  3. 106年 關務英文
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1. Customs has to get better at separating 　　　 commerce from smuggling and fraud.　

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2. Business firms, through Trade Van, 　　　 messages by electronic data interchange （EDI）.　

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3. After the declaration has been verified with the 　　　, it will be classified into one of the three clearance modes, C1, C2, or C3.　

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4. Customs 　　　 are paid agents for importer and exporter to file declarations to the Customs.　

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5. The major procedures for import clearance include data transmission, cargo examination, classification and 　　　, duty payment, and release.　

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6. Advance 　　　 system allows importer and other related parties to make an inquiry to Customs for tariff classification.　

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7. With spiraling volume of trade, Customs certainly has the responsibility to 　　　 trade.　

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8. The Customs’ Single Window is used to 　　　 clearance, as well as to provide prompt querying and analytical functions.　

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9. Import and export cargo examinations are usually performed by Customs 　　　.　

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10. The intellectual property rights include patent, copyright and 　　　.　

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11. According to Article 31 of ROC Customs Act, the second priority of the valuation base is 　　　.　

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12. Examination of goods is necessary to determine whether the shipment contains 　　　 merchandise.　

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13. A commercial 　　　, signed by seller, or shipper, or his agent, is necessary for Customs valuation purpose.　

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14. Customs risk management is a key element to implementing effective Customs controls while facilitating 　　　 trade.　

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15. A distribution center engaged in international trade often 　　　 goods ordered from multiple suppliers and sends them to an overseas buyer.　

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16. In a trading environment where participants largely self-regulate, Customs authorities ensures compliance through pre and post clearance monitoring and 　　　 activities that are proportionate to the level of risk.　

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17. According to Article 30 of ROC Customs Act, the transaction value shall not be used as the basis for determining and calculating the Customs value of imported goods where the buyer and seller are 　　　 and such relationship influences the value.　

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18. Where Customs broker continues to commit the same offense after three 　　　 penalties being imposed, Customs may either suspend its license for a maximum period of six months or abolish the license.　

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19. Customs authorities often carry out post clearance audits to identify possible 　　　, such as under-valuations, misclassifications, false declarations of origin, etc.　

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20. Nowadays, the Customs’ responsibilities are not only to collect revenue but also to protect our people, particularly teenagers, from the ravages of drug 　　　 through its interdiction efforts.　

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21. The baggage of passengers arriving on a 　　　 flight is not subject to any Customs controls.　

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22. The time and place of loading and unloading of all imported and exported goods shall be 　　　 by Customs.　

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23. Customs may require laboratory analysis of samples of goods if it is necessary to determine the exact 　　　 of the goods in order to classify them accurately.　

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24. Repayment shall be granted by Customs where it is established that duties and taxes have been 　　　 as a result of an error in their assessment.　

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25. Before lodging the goods declaration the declarant may be allowed to draw samples under Customs 　　　.　

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26. The royalties and license fees, related to the goods paid by the 　　　 as a condition of the sale of the goods, shall be added into the Customs value, provided that such an amount is not included in the transaction value of the imported goods.　

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27. Seizures and other 　　　 measures are everyday occurrences for all Customs administrations committed to detecting and preventing illicit trade.　

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28. To accelerate industrial development and accommodate domestic supply and demand, Customs has implemented measures of reduction or exemption of tariffs on industrial raw materials and 　　　 reduced tariffs on staple goods and daily necessities.　

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29. Besides taking samples of goods, Customs may also ask the declarant to present additional documents in order to 　　　 the accuracy of the description of the goods as shown in the declaration.　

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30. As 　　　 delivery items generally require immediate release, the Customs clearance processes can affect speed and reliability of delivery.　

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31. When goods have been exported, the person concerned may, through the 　　　 procedure, ask for a total or partial refund in respect of Customs duties and taxes charged on imported materials used in the production of those goods.　

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32. It is recognized by most countries that clear and 　　　 rules of origin and their application facilitate the flow of international trade.　

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33. Very often Customs administrations are entrusted with oversight authority in respect of the business 　　　 and professional conduct of Customs brokers.　

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34. The international wildlife trade is regulated by the Convention on International Trade in 　　　 Species of Wild Fauna and Flora （CITES）.　

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35. For 　　　 Customs clearance processes, the format of the electronically lodged goods declaration shall be based on international standards for electronic information exchange.　

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36. Customs duties on imports give price advantage to similar locally-produced goods and raise 　　　 for the government.　

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37. Prior to 　　　, the duty-payer or the duty-payer’s agent may apply to Customs for an advance origin ruling of specific imported goods and Customs shall reply in writing.　

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38. The Customs is promoting the 　　　 operation of the submission of required documents for import?/?export declaration to simplify Customs procedures and save trade cost for stakeholders.　

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39. If the duty-payer is not satisfied with the decision of the Customs on tariff classification or Customs value, he or she may file with the Customs in the prescribed form to request a review of the case, prior to filing an 　　　 or administrative remedy.　

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40. To encourage private support and donation to government agencies for holding international athletic contest, importation of necessary sports equipment or supplies are to be 　　　 from import duties whereas the Ministry of Education has so certified.　

申論題型

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1. 請將下列中文名詞譯為英文：
最惠國待遇

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1. 倉庫驗放

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1. 輸入商品合格證明

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1. With a view to preventing avoidable loss or deterioration of perishable goods, and provided that all regulatory requirements have been met, Customs shall provide for the release of perishable goods, under normal circumstances within the shortest possible time. Whereas in exceptional circumstances, it would be appropriate to do so, outside the business hours of customs and other relevant authorities.

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