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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
（第一階段考試）、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、第一次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
－
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）
裝貨港
包裝材料
運輸工具
貨櫃號碼
二、請將下列各題之英文譯為中文：（每小題 15 分，共 30 分）
At times, for determining the duty liability and permissibility of import it
may become necessary for the Customs to examine goods. Where a
physical examination of imported goods is required, the removal of goods
for examination, unpacking, repacking, etc. is to be performed by or at the
expense of the importer. In general, the importer or his/her representative
shall be present during physical examinations.
If the transaction value of imported goods, of identical goods, or of similar
goods cannot be determined, then deductive value should be the basis of
Customs valuation. This method is used unless the importer designates
computed value as the preferred valuation method. Basically, deductive
value is the resale price in the domestic market after importation of the
goods, with deductions for certain expenses.
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 When the goods are packed and ready for delivery, the exporter should find a _____ agency to arrange
shipping schedule and handle export procedures.
forwarding travel employment advertising
2 The duty-payer shall declare imported goods to Customs within fifteen days following the _____ date of
the transportation means carrying such goods.
departure shipping shipment arrival
代號：
20210
頁次：
4
－
2
3 Customs shall follow the _____ of Origin on Imported Goods, when determining the origin of imported
goods.
Roles Rolls Rules Routes
4 For the necessity of suppressing smuggling, Customs may _____ the suspect, witness and other persons
concerned.
interrogate interpret interrupt intervene
5 Any person who smuggles import or export cargoes shall be imposed with a _____ no more than three
times the value of the cargoes in question.
find file fine fee
6 Where a person requests exemption, reduction or drawback of duties by any undue way, a fine no more
than five times the duties _____ or rebated shall be imposed, and the cargoes concerned may be
confiscated.
evicted estimated evaluated evaded
7 All logistics centers shall take a regular ____ at least once a year.
inventor inventory invention investment
8 The duty-payers concerned may make online declarations by way of electronic data transmission _____
to the importation so as to enjoy expedited Customs clearance procedures.
prefer prior pertain pursuant
9 A Customs broker receiving a Customs clearance processing assignment from an importer or exporter is
required to present a power of _____ establishing such appointment.
purchase redemption alienation attorney
10 The bonded warehouses may be used for the storage of _____.
narcotics and controlled drugs
goods placed under import control
goods for sale in duty-free shops
animals, plants or their products that fail to pass the quarantine inspection
11 The supervising Customs offices may assign Customs officers to conduct periodic or unscheduled _____
of the bonded goods stored in bonded warehouses.
auctions audits authors auditors
12 The rate of the Nomenclature of Customs Import Tariff is divided into three columns. The first column
applies to goods imported from WTO members or from countries or areas that have _____ treatment with
the Republic of China.
recession recipient reciprocal receiptor
13 After an import _____ of goods has been submitted to the Customs, a duty-payer may proceed with pre-
entry declaration to the Customs for goods imported by submitting all required documentation.
manifestation manifest manipulation management
14 Under the method of first-come first-serve, the tariff rate quota shall be allocated by the order of the date
of _____.
exportation shipping negotiation importation
15 All anti-dumping duty shall remain in force only as long as and to the extent necessary to counteract
dumping which is causing _____.
injury fairness inflation smuggling
代號：
20210
頁次：
4
－
3
16 Customs may provide _____ measures for goods imported or exported by the Authorized Economic
Operators.
predatory preferential prevailing preventive
17 The Customs value of imported goods shall be the _____ value, that is the price actually paid or payable
for the goods when sold for export to the country of importation adjusted in accordance with the relevant
provisions.
transmission transportation transit transaction
18 A _____ is a reservation slip issued by the carriers to inform the exporter of the particulars of shipment
arrangement after shipping space is booked.
delivery order bill of lading shipping order airway bill
19 To pass through the _____ without declaration, the inbound passengers must not carry dutiable or
prohibited items.
quarantine counter green channel
goods to declare counter immigration counter
20 If the total Customs value does not exceed NT$12,000, samples carried by inbound passengers may be
granted duty _____.
reimbursement remuneration exemption compensation
21 Any exported products shall be marked itself or on its internal and external package with the _____ in a
conspicuous and durable manner.
country of origin packing list export licensing freight prepaid
22 To support trade promotion activities, the trade promotion service fee has been charged at the rate of
0.04% on the _____ value of imports.
FAS FOB CFR CIF
23 The addressee shall file for Customs clearance within 15 days from the day he receives a notice from the
postal authority to complete the Customs examination procedure when _____ value exceeds the
equivalent of US$5,000.
FAS FOB CFR CIF
24 An applicant, submitting _____ documents for an advance ruling on Customs valuation, shall remedy
such document within 30 days.
incomplete classification shipping packing
25 Duty and taxes on raw materials for export goods to be offset or refunded are limited to import duty,
commodity tax and _____.
corporate tax income tax business tax inheritance tax
26 Which of the following goods are prohibited from storing in bonded warehouses?
Parts and components of used vehicles, scrap iron, and scrap metal
Exhibition goods
Materials for repairing containers or pallets
Goods for inspection, sorting, segmentation, assembly, or reloading
代號：
20210
頁次：
4
－
4
27 The collecting agencies of the tobacco and alcohol taxes shall collect the _____ on tobacco products
along with the taxes.
excise & utilities taxes
wholesaler & manufacturer business licensing fees
health and welfare surcharges
annual fees
28 _____ is a profit-making enterprise that participates in the import and export cargo Customs clearance
and tariff payment processing agency operations.
A Customs broker A freight forwarder A shipping company A warehouse operator
29 Every registered freight forwarder shall provide Customs with a _____.
deposal deport deposit disposal
30 Declarations for import and export express _____ shall be online transmitted to Customs via a through-
Customs value-added network.
consignees consigners consignments assignments
31 A _____ bill of lading signifies that the goods received by the shipping company for shipment on board
a named vessel are in perfect condition.
closed clean clerk classified
32 Passengers are required to declare to the Customs if they are carrying cash in New Taiwan dollars in a
(an) _____ value exceeding NT$100,000.
face aggregate partial transaction
33 _____ is an electronic seal without embedded active transmitter for wireless communication and no signal
is transmitted actively.
Passive electronic seal
General mechanical seal
High-security mechanical freight container seal
Active electronic seal
34 A global recession is on us and experts believe COVID-19 could drag world economy into a _____.
recovery expansion concession depression
35 Regulations regarding clearance and management of importation and exportation under Customs Act
shall apply mutatis mutandis to _____ of transshipment and transited goods.
those this there where
36 In order to protect local _____ development, it is forbidden to import the flora and fauna from specific
areas or for certain amounts.
environment innovation reconstruction agriculture industry
37 For containers under Customs escort transportation placed in different Customs district, the escort
transportation fee shall be assessed based on the _____ of the escort transportation.
distance weight volume dimension
38 This is the first known case of an inmate _____ in the federal prison system to contract the disease.
retained entertained detained sustained
39 An applicant may apply to the inspection authority for a re-inspection at no cost within 15 days after
receiving a (an) _____ inspection notice.
illegal periodic residential unsatisfactory
40 Customs personnel shall keep _____ all information transmitted through the Customs-Port-Trade (CPT)
Single Window.
erasing confidential changing telling
類科名稱：
109年專技高考大地工程技師考試分階段考試（第一階段考試）、驗船師、第一次食品技
師、高等暨普通考試消防設備人員、普考地政士、專責報關人員、保險人員考試、第一次
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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第1題
A第2題 第3題 第4題 第5題 第6題 第7題 第8題 第9題 第10題
第11題 第12題 第14題 第15題 第16題 第17題 第18題 第19題 第20題
第21題 第22題 第23題 第24題 第25題 第26題 第27題 第28題 第29題 第30題
第31題 第32題 第33題 第34題 第35題 第36題 第37題 第38題 第39題 第40題
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第41題 第42題 第43題 第44題 第45題 第46題 第47題 第48題 第49題 第50題
第51題 第52題 第53題 第54題 第55題 第56題 第57題 第58題 第59題 第60題
第61題 第62題 第63題 第64題 第65題 第66題 第67題 第68題 第69題 第70題
第71題 第72題 第73題 第74題 第75題 第76題 第77題 第78題 第79題 第80題
第81題 第82題 第83題 第84題 第85題 第86題 第87題 第88題 第89題 第90題
第91題 第92題 第93題 第94題 第95題 第96題 第97題 第98題 第99題 第100題
DCACDBBDC
B BDABDCBC
ADBACACACC
BB DADACDB
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A
複選題數： 複選每題配分：
標準答案：
備 註：