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108
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）
毛重
放行通知
短卸貨物
後送行李
二、請將下列各題之英文譯為中文：（每小題 15 分，共 30 分）
A Customs declaration is an official document, either paper or electronic,
which lists details of goods that are being imported or exported. The data
to be included in the Customs declaration are derived from trade and
shipping documents regarding the international movement of the goods,
such as the invoice, bill of lading, and packing list.
Traders can apply to customs authorities for advance rulings on tariff
classification before they import their goods. The advance ruling system for
tariff classification provides more predictability to traders because they can
communicate with customs authorities and receive a tariff classification
decision in advance.
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 If two or more postal articles imported from overseas are sent from the same sender and delivered to the
same addressee on the same day, the customs value of such articles shall be calculated in a manner.
separate multiplied consecutive combined
2 Started from 1st December 2018, data submissions by way of on-line transmission or through
Customs-Port-Trade Single Window for customs clearance should be made in format.
EDI XML TXT DOC
代號：20210
頁次：4
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3 Customs Administration is considering the use of blockchain technology which allows goods and
transactions to be traced, and thus can help to the trust gap that often arises between trading
countries.
across bring bridge build
4 Participating agencies of the Customs-Port-Trade Single Window system are government entities which
offer services, such as services related to customs clearance, maritime and port administration,
trade , and quarantine inspection.
facilitation promotion licensing certification
5 An Authorized Economic Operator (AEO) is deemed to represent a low customs risk and for
whom levels of facilitation should be accorded.
greater lesser ordinary lower
6 Exhibition goods may be eligible for duty exemptions provided that these goods are to be re-exported
6 months following the date of importation.
within after before from
7 Importers, exporters and Customs brokers are all liable any false statements or material
omissions made in goods declarations submitted to Customs.
on for to about
8 It is clear that all frontline Customs officers shall follow standard operation provided in
work manuals.
procedures perceptions perspectives parameters
9 All commercially sensitive information passed to Customs should be treated as .
profitable confidential influential valuable
10 For the purpose of customs valuation, the term “identical goods” means goods which are of the same in
all respects, including country of production, physical characteristics, and reputation, as the
goods being valued.
quality quantity quantitative qualitative
11 In Taiwan, if the underpaid customs duty to be supplemented on a consignment of goods amounts to
less than will not be collected.
NTD 50 NTD 100 NTD 200 NTD 300
12 Signing a Mutual Arrangement (MRA) on Authorized Economic Operator (AEO) programs
between two countries could facilitate bilateral trade, and reinforce cooperation between customs
administrations of both countries.
Reciprocal Refine Recognition Reliable
13 The application of Big Data and Intelligence technologies allows Taiwan Customs to extract
and make effective use of information stored in its existing databases.
Advanced Artificial Available Applicable
14 The security, as set forth in the Customs Act, furnished in the form of government bonds shall be
mortgaged or pledged to the .
importer exporter Ministry of Finance Customs
代號：20210
頁次：4
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3
15 Customs duty payable on imported goods shall be paid within days following the date of
receiving the duty memo.
fourteen forty fifteen fifty
16 Declaration, duty payment and the relevant customs formalities for goods clearance be
entrusted to a customs broker.
shall will must may
17 Goods produced in a given country shall be taken as originating in that country.
partly wholly finally mainly
18 When Customs sell goods that have been voluntarily , all the proceeds of the sale would remain
with the government.
abandoned approved assigned admitted
19 A is a waiver, in whole or in part, of the Customs duties and/or taxes normally payable on
imported goods.
return remission rebate repayment
20 Each of the Customs Import Tariff is identified by a four-digit code.
section chapter heading subheading
21 or license fees that are paid by the buyer as a condition of sale of the goods and are not included
in the actual price paid or payable should be included in the customs value.
Quantities Royalties Facilities Penalties
22 It is common that, with economic development, the role of customs duty in revenue declines.
generation erosion leakage expenditure
23 While revenue is a primary consideration, Customs duties may also be levied to protect the domestic
industry from foreign .
participation competition investment support
24 While the Harmonized System (HS) is a six-digit nomenclature at the international level for the
classification of goods, countries adopting the HS could make further national according to
their particular needs.
subcontracts subtitles subdivisions subscripts
25 In general goods and means of moved across the border of a country shall be declared to
Customs authorities of that country.
transport consumption production communication
26 The increased use of new and processes and information technology reduces paperwork and
gives importers a quicker and more efficient service.
manual prolonged automated hand-operated
27 The clearance of goods usually involves the submission of a goods declaration and the payment of
duties and taxes.
countable reasonable invisible applicable
28 The liability to duties and taxes is incurred when imported goods are cleared for domestic consumption
from a bonded .
penthouse warehouse teahouse guesthouse
代號：20210
頁次：4
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4
29 The electronic funds systems allows for quick and efficient payment of import duties and taxes.
sharing management control transfer
30 People can now log on to the Internet and buy a wide variety of items from “ shops” around the
world, which will have to be imported and exported.
grocery specialty virtual physical
31 Customs brokers are essentially concerned with presenting and processing Customs documen tati on
importers or exporters.
on behalf of by means of in addition to with regard to
32 According to the requirements for advance electronic manifest reporting for cargo shipped by a vessel,
the cargo manifest shall be submitted to Taiwan Customs piror to .
the loading of cargo onto the vessel in the exporting country
the departure of the vessel from the exporting country
the arrival of the vessel in Taiwan
the unloading of cargo from the vessel arrived in Taiwan
33 Many Customs administrations concentrate their controls on the post-importation environment, whilst
retaining and targeted inspections at the frontier.
random complete overall selective
34 The pre-arrival clearance process is particularly important for certain types of goods that are highly
perishable or that in some other way require handling upon arrival.
slow simple regular rapid
35 For checking travelers and their baggage arriving by air or sea, Customs control should be facilitated by
the use of the dual-channel or system.
orange/blue yellow/grey red/green black/white
36 Facilitating the trade of businesses is in fact compatible with the goal of effective revenue
collection.
compliant dummy speculative fictious
37 In the international arena, Customs plays an important monitoring role in checking the borders for
contraband, smuggling and such other non-tax activities.
legal normal routine criminal
38 Many Customs Administrations are responsible for the compilation of the country’s trade
statistics.
domestic internal local external
39 Keeping all information received by the Customs in an electronic format which is easily available will
reduce the paper flow and paper requirements.
shortage passage storage coverage
40 Following the terrorist attacks of September 2001, regulatory in cross-border trade increased
globally as supply chain security emerged as the new international imperative.
simplification facilitation intervention liberalization
類科名稱：
108年專技高等考試大地工程技師分階段、驗船師、引水人、第一次食品技師考試、高等
暨普通消防設備人員、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、驗光人員特考
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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