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106年專門職業及技術人員高等考試大地工程技師考試分階段
考試、驗船師、引水人、第一次食品技師考試、高等暨普通考試
消防設備人員考試、普通考試地政士、專責報關人員、保險代理人
保險經紀人及保險公證人考試、特種考試驗光人員考試試題
等 別：普通考試
類 科：專責報關人員
科 目：關務英文
考試時間：1小時 30 分 座號：
※注意：禁止使用電子計算器。
代號： 20210
頁次： 4
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1
甲、申論題部分：（50 分）
不必抄題，作答時請將試題題號及答案依照順序寫在申論試卷上，於本試題上作答者，不予計分。
請以黑色鋼筆或原子筆在申論試卷上作答。
一、請將下列中文名詞譯為英文：（每小題 5分，共 20 分）
最惠國待遇
簡易報關
倉庫驗放
輸入商品合格證明
二、請將下列各題之英文譯為中文：（每小題 15 分，共 30 分）
Nowadays, many countries have developed their own authorized economic operator
(AEO) system based on international standards such as the WCO SAFE Framework.
In addition, if two countries could sign a mutual recognition arrangement of their
respective AEO systems, the AEOs of both countries would be able to enjoy all trade
facilitation measures provided by both export/import countries.
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.
乙、測驗題部分：（50 分） 代號：1202
本測驗試題為單一選擇題，請選出一個正確或最適當的答案，複選作答者，該題不予計分。
共40 題，每題 1.25 分，須用 2B 鉛筆在試卡上依題號清楚劃記，於本試題或申論試卷上作答者，不予計分。
1 Customs has to get better at separating commerce from smuggling and fraud.
illegal legal notorious guilty
2 Business firms, through Trade Van, messages by electronic data interchange (EDI).
transmit interdict transport transit
3 After the declaration has been verified with the , it will be classified into one of the three clearance modes,
C1, C2, or C3.
packing list certificate of origin invoice manifest
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4 Customs are paid agents for importer and exporter to file declarations to the Customs.
officers brokers inspectors appraisers
5 The major procedures for import clearance include data transmission, cargo examination, classification
and , duty payment, and release.
investigation valuation audit manifest review
6 Advance system allows importer and other related parties to make an inquiry to Customs for tariff
classification.
valuation release ruling inspection
7 With spiraling volume of trade, Customs certainly has the responsibility to trade.
facilitate depress retard reverse
8 The Customs’ Single Window is used to clearance, as well as to provide prompt querying and analytical
functions.
expedite cancel block spoil
9 Import and export cargo examinations are usually performed by Customs .
appraisers supervisors inspectors brokers
10 The intellectual property rights include patent, copyright and .
review trademark appeal litigation
11 According to Article 31 of ROC Customs Act, the second priority of the valuation base is .
transaction value deductive value
transaction value of identical merchandise computed value
12 Examination of goods is necessary to determine whether the shipment contains merchandise.
prohibited legal seasonal defect
13 A commercial , signed by seller, or shipper, or his agent, is necessary for Customs valuation purpose.
certificate of origin packing list invoice manifest
14 Customs risk management is a key element to implementing effective Customs controls while
facilitating trade.
unfair illicit legitimate suspicious
15 A distribution center engaged in international trade often goods ordered from multiple suppliers and
sends them to an overseas buyer.
blocks prohibits destroys consolidates
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.
intervention political social consumption
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.
related antagonized independent irrelevant
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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.
circumventing consecutive wrong invalid
19 Customs authorities often carry out post clearance audits to identify possible , such as under-valuations,
misclassifications, false declarations of origin, etc.
authenticity irregularities compliance legality
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.
abuse allergy disuse destruction
21 The baggage of passengers arriving on a flight is not subject to any Customs controls.
scheduled charter direct domestic
22 The time and place of loading and unloading of all imported and exported goods shall be by Customs.
abandoned removed designated depreciated
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.
weight quantity trademark composition
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.
overcharged liquidated underpaid undervalued
25 Before lodging the goods declaration the declarant may be allowed to draw samples under Customs .
valuation experiment supervision dissent
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.
buyer seller shipper broker
27 Seizures and other measures are everyday occurrences for all Customs administrations committed to
detecting and preventing illicit trade.
encouragement enforcement informative insensitive
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.
conditionally randomly temporarily terminally
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.
verify fabricate spoil exaggerate
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30 As delivery items generally require immediate release, the Customs clearance processes can affect speed
and reliability of delivery.
ordinary illicit prohibited express
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.
transit lobby drawback delivery
32 It is recognized by most countries that clear and rules of origin and their application facilitate the flow of
international trade.
inconsistent arbitrary predictable burdensome
33 Very often Customs administrations are entrusted with oversight authority in respect of the business and
professional conduct of Customs brokers.
models ethics assets opportunities
34 The international wildlife trade is regulated by the Convention on International Trade in Species of Wild
Fauna and Flora (CITES).
Entitled Entrusted Endangered Enrolled
35 For Customs clearance processes, the format of the electronically lodged goods declaration shall be
based on international standards for electronic information exchange.
extending automated manual confusing
36 Customs duties on imports give price advantage to similar locally-produced goods and raise for the
government.
debts liabilities costs revenues
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.
exportation importation transportation transshipment
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.
excessive paperless warehousing production
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.
appeal approval assignment assistance
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.
collected included exempt escaped
類科名稱：
106年專技高考大地工程技師分階段、驗船師、引水人、第一次食品技師考試、高普考消
防設備人員考試、普考地政士、專責報關人員、保險代理人保險經紀人及保險公證人考試
、特考驗光人員考試
科目名稱：關務英文（試題代號：1202)
測驗式試題標準答案
考試名稱：
專責報關人員
單選題數：40題 單選每題配分：1.25分
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CC CBDBBAC
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