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107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、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）
匯率
三角貿易
風險管理
委外加工（指貨物運往國外加工後復運進口之作業）
二、請將下列各題之英文譯為中文：（每小題 15 分，共 30 分）
Strengthening its cooperation with the business community and other law enforcement
agencies is essential for Customs in targeting movements of specific high-risk goods
such as narcotics and tobacco, counterfeit and pirated goods, and environmentally
sensitive goods.
A Free Trade Zone (FTZ) or Free Trade Harbor Area is an area “inside national
territory but outside Customs territory.” As a result, most types of goods can be
imported into the FTZ without going through formal Customs procedures or paying
import duties and taxes. Import duties and taxes are only paid on goods entering
Customs territory for domestic consumption.
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 The original has been sent to the bank together with other shipping documents for negotiation.
bill of lading bill of landing bell of lading bell of landing
2 “Customs duty” is defined as the import duty leviable on goods imported from .
aboard abode abroad abort
3 Separation of the role of assessment and collection of customs helped to minimize opportunities for
corruption.
avenues revenues relevance irrelevant
4 The irregularities may have retarded, but they had not , the growth in the volume of trade at the port.
prevailed prevented protected proven
代號：20210
頁次：4
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5 The sale of legal imports declined, but their distribution to the interior was not seriously .
curdled curveted curetted curtailed
6 He great profit from being a comprador, an agent having a good command of English, for a foreign
company.
ripped reeled reefed reaped
7 Never be afraid to your voice for honesty and truth and compassion against injustice and lying and greed.
Honesty is the best policy.
arise raise arising raising
8 If the time and manner of the payment is not convenient, then it may lead to tax and corruption.
evasion evolution evaluation evacuation
9 The system of taxation should be made as as possible, and the tax rate, as lower as possible.
single simple simmer shingle
10 The master will be responsible the correctness of the Manifest, which shall contain a full and true
account of the particulars of the cargo on board.
in of on for
11 The Customs Authorities at each port shall all the means they may judge most proper to prevent the
Duties suffering from fraud or smuggling.
adapt adept adopt adroit
12 In developing the Arusha Declaration, the CCC (Customs Cooperation Council) took into consideration similar
papers drafted by the International of Commerce and OECD (Organization for Economic Cooperation
and Development).
Champ Chamber Member Camphor
13 Application for of duties and taxes on raw materials for export products shall be filed only for products
which have been exported.
offering or refund offering or refined offsetting or refined offsetting or refund
14 Customs duty shall be collected by Customs on ad valorem basis or on a specific basis in accordance
with the Customs Import Tariff.
neither whether either both
15 The goods which may be pursuant to Customs Anti-Smuggling Act are not limited to those belonging to
the person disposed.
confessed confiscated confirmed confused
16 A person who has loaded or unloaded, delivered, received, stored, bought or sold smuggled goods in ignorance
shall be penalties provided such case is confirmed by Customs.
exempted from examined for bound to responsible for
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頁次：4
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17 Declaration, duty payment and the relevant customs formalities for goods clearance may be to a customs
broker.
entreated entrusted entertained enclosed
18 The service provided by the Customs-Port-Trade Single Window is twenty four hours a day all
year-round.
audible authorizable available avoidable
19 Imported samples may proceed with a pre-entry declaration and submit an import declaration form to the
Customs for review in .
adverse advice advise advance
20 To ensure the security of goods, Customs may affix _____ to means of bonded transportation, means of
transportation approved by Customs and sea shipping containers discharged at the docks.
seals sails sealers sailors
21 For the necessity of smuggling, Customs may interrogate the suspect, witness and other persons
concerned.
suppressing supposed supplemental supporting
22 A special cargo inspection fee shall be levied on import or export cargo approved by the Customs for inspection
conducted office hours.
inside outside between among
23 Articles infringing upon rights, trademark rights and copyrights shall not be imported.
pattern paternal pretend patent
24 The customs value of imported goods subject to ad valorem duties shall be determined and calculated on the
basis of the value.
transfer transaction transportation transparence
25 If the duty-payer who is dissatisfied with the decision of Customs on the tariff classification of the
imported goods, may, within thirty days following the date of r eceiving the duty memo, file with Customs
to request a of the case.
review revival return retreat
26 Dutiable imported goods are normally after the duty has been paid.
relaxed relegated relieved released
27 In the case where import relief or special safeguard measures are adopted, the Ministry of Finance may increase
the duty rate, a tariff may be adopted or additional duties imposed on specified imported goods.
quota quotation quality quorum
28 As Armstrong became the first man to set foot on the moon, he spoke the celebrated sentence, “That’s one small
step for a man, one leap for mankind.”
glance glass giant giddy
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頁次：4
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29 A Customs declaration should include a full and accurate of the merchandise, which will determine the
classification number and duty rate that Customs assigns that item.
valuation question location description
30 As delivery items generally require immediat e release, the customs clearance process es can affect speed
and reliability of delivery.
external express extensive excess
31 Normally the forwarders involved in cross-border movement of goods are not the suppliers or the
ultimate recipient of the goods.
flight freight fight fright
32 The involved in an international transaction for the sale of goods to Taiwan will not be the person
responsible for the payment of import duties and taxes.
consignee buyer seller importer
33 A declarant who makes errors regularly in the information supplied to Customs by means of goods declarations
may be confronted with more examinations of the goods.
favorable frequent courteous casual
34 inspection technology (NII technology) refers to technical equipment and machines such as X-ray
imaging equipment that allow the inspection of containerized cargo without the need to open the container and
unload the cargo.
Non-intrusive Non-intensive Non-incentive Non-inclusive
35 Many Customs administrations prescribe that declarations of imported or exported goods shall be lodged in
paper form or electronically using electronic data (EDI).
interaction interview interchange intervention
36 Every importer will need to obtain a permit, license or letter of authority from the proper Government agency to
be able to import or restricted goods.
prohibited promoted proposed promised
37 The basic role of rules o f orig in is th e dete rmination o f the economi c as opposed to the geographical
of the given goods.
contribution importance impact nationality
38 Many Customs administrations provide greater facilities for the clearance of perishable goods, animals
and urgent consignments.
like life live line
39 Traders may be if they do not comply with the Customs requirements imposed under the Customs Act
and other related legislation.
penalized encouraged approved rewarded
40 dogs are important partners of Customs officers in the never-ending war against drug traffickers.
Assistance Detector Guide Hunting
類科名稱：
107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、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
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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CBBDDBABD
C DCBABCDA
ABDBADACDB
BC ACADCAB
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