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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、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）
天然氣（天然瓦斯）
合成纖維
靠泊港（船舶於航程中停靠之港口）
物聯網（英文縮寫為 IoT）
二、請將下列各題之英文譯為中文：（每小題 15 分，共 30 分）
The commercial invoice is one of the most important documents ininternational trade and ocean freight shipping. It is a legal document issued
by the seller(exporter) to the buyer(importer) in an international transaction
and serves as a contract and a proof of sale between the buyer and seller.
Commercial invoices are often used by Customs to determine the true value
of goods when assessing duties.
Non-intrusive inspection systems such as large-scale x-ray scanning
equipment can give a quick insight into the cargo load of a container without
the need to open and unload it, thus confirming and clearing up the results
of risk assessment. This can help to significantly reduce the number of
unnecessary physical examinations and to minimize the potential disruption
to the flow of legitimate shipments.
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 authorities will not facilitate the flow of _______ travelers and trade practices.
rightful genuine legitimate deceptive
2 _______ are essential to determine if goods are eligible for preferential tariffs or non-preferential tariffs.
Rules of Origin Customs classification
Customs Valuation Customs Assessment
3 Customs uses advance information submitted by carriers, freight forwarders or other relevant trade chain
partners to _______ high-risk shipments for examination.
widget target gadget badge
代號：
20210
頁次：
4
－
2
4 Most trading countries, including Taiwan, the United States and India, use the Harmonized System (HS)
as the basis of their classifications systems. The first _______ digits of HS codes are a common identifier
across all countries using the HS for that particular good.
4 6810
5 Acustoms _______ is an official document that lists and gives details of goods that are being imported or
exported.
admission deposition declaration notification
6 If a qualified importer wants to import cosmetics containing medical or poisonous drugs, which
government agency he needs to apply for a license?
Customs Administration Bureau of Foreign Trade
Ministry of Health and Welfare Council of Agricultural
7 The customs value of imported goods subject to ad valorem duties shall normally be determined and
calculated on the basis of the _______ value.
reimbursement selling commission transaction de minimis shipment
8 Free trade zone means a part of the territory of a Contracting Party where any goods introduced are
generally regarded, insofar as import duties and taxes are concerned, as being _______ the Customs
territory.
central internal definite outside
9 Customs can give a notice for post-clearance audit within _______ months commencing from the date
following the release of the imports / exports.
6 432
10 The ATA Carnet is an international Customs document that permits duty-free and tax-free _______
admission of most goods for up to one year.
Temporary Endurance Temperament Permanent
11 All electronic Customs declaration and supporting documents pertaining to the importation / exportation
shall be recorded for at least _______ years following the date on which the goods concerned are released.
5 324
12 Imported goods that are found to have been imported at a price less than the normal value of its like
product, thereby causing injury to any industry in Taiwan, may be subject to the imposition of _______
duty in addition to the customs duty.
anti-fraud anti-dumping anti-bullying anti-doping
13 Customs _______ all mailing goods coming into Taiwan and examines more closely those that may pose
a threat to the safety of people.
screens screams scratches scrapes
14 Duties and taxes apply to all goods imported by mail that exceed the de minimis level of NT$ _______.
1,000 2,000 4,000 5,000
15 A large proportion of world trade is carried out by _______ enterprises.
multifunctional multicultural multinational multicellular
16 If a trader disagrees with the classification number that is applied to his or her goods, the trader has the
right to _______ it under the Customs Act.
record accord disband dispute
代號：
20210
頁次：
4
－
3
17 Taiwan’s trade _______ system continues to provide robust protection to the domestic industries and
workers against the impacts of unfairly traded imports.
report remedy restriction relation
18 Authorized Economic Operators (AEOs) is a _______ public-private sector partnership program.
mandatory voluntary forced obligatory
19 Customs may _______ articles suspected of bearing a counterfeit version of a trademark that is registered
with the national competent authority.
forward release default detain
20 _______ of paper documents reduces costs and time required for printing and transporting documents
between parties.
Modernization Digitalization Centralization Devitalization
21 In determining the Customs value of imported goods, which of the following rules is NOT specified in
the Customs Act?
Computed value Residual value
Transaction value Transaction value of identical goods
22 According to the Act for the Establishment and Management of Free Trade Zones, which of the following
activities is NOT allowed within a free trade zone?
Applying forauthorization to use the monthly consolidated declaration
Applying for transporting duty-free goods out of the free trade zone for exhibition
Storage of industrial waste without prior approval of the competent authority
Transfer of merchandise from one zone to another
23 Which of the following statements, regarding bonded warehouse operations, is TRUE?
The bonded warehouse can cease operations without prior approval from the Customs.
Customs may inspect the goods stored in the bonded warehouse when necessary.
The private bonded warehouses can be used for the storage of goods other than those owned by the
warehouse proprietors.
Bonded warehouse proprietors are not required to maintain inventory records of the merchandise
received in the warehouse.
24 The country of origin of imported goods shall be determined by the _______.
Bureau of Foreign Trade
Bureau of Animal and Plant Health Inspection and Quarantine
Customs Authorities
National Taxation Bureau
25 Which of the following will not provide for revocation of a customs broker’s operating license?
Serious violations of Customs regulations Receiving a tax evasion penalty
Losing financial credibility Applying for remote online declaration processing
26 According to the Customs Import Tariff of the Republic of China, the _______ of duty rates shall apply
to goods imported from WTO members.
first column (Column I) second column (Column II)
third column (Column III) fourth column (Column IV)
27 Which of the following is NOT valid security, guarantee or deposit as set forth in the Customs Act?
Bonds issued by the government Cash
Property with dispute over ownership rights Time deposit certificates issued by a bank
代號：
20210
頁次：
4
－
4
28 Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for _______ tariff
classification rulings of the goods and Customs shall reply in writing.
advance advertise post postal
29 The implementation of tariff _______ allows a pre-determined quantity of a product to be imported at
lower import duty rates than the duty rate normally available for that product.
quality quantity quota quotation
30 Imported goods suspected of infringing Intellectual Property Rights may be _______ by Customs.
consigned seized conferred consolidated
31 In the case where the import duty is not paid within the prescribed time limit, a _______ fee shall be levied
at the rate of 0.05 percent of the amount of duty per day beginning from the date following that on which
the time limit for duty payment expires.
delinquent transaction maintenance membership
32 Customs clearance has been prioritized to facilitate the cross-border movement of _______ goods to
minimize the overall impact of COVID-19 pandemic.
counterfeit dangerous relief smuggled
33 An economic operator with Authorized Economic Operator (AEO) status granted by Customs is entitled
to more _______ than other economic operators in respect of customs controls, including fewer physical
or document-based controls.
financial analysis favorable treatment frequent visits fundamental construction
34 The taxpayer of imported taxable tobacco and alcohol products shall declare and pay tobacco or alcohol
tax as well as the health and welfare _______ to the Customs at the time of importation.
salvage savings solvency surcharge
35 The Taxpayer Rights Protection Act has been implemented to insure rights of taxpayers, achieve tax
_______, and carry through the due process of law.
evasion equity haven withholding
36 Customs promotes the Real-Name _______ System to accelerate clearance of express consignments and
secure personal information.
Authentication Automobile Autonomy Automatic
37 African _______ fever is a severe viral disease affecting domestic and wild pigs. Travelers are reminded
not to bring pork and pork products from those affected regions into Taiwan.
poultry primate reptile swine
38 The duties or taxes paid on raw materials for manufacturing a commodity can be _______ upon the export
of that commodity.
rechargeable recyclable reusable refundable
39 If an offense subject to the imposition of a fine pursuant to the Customs Anti-smuggling Act is minor by
nature, the fine may be reduced or _______.
raised reinforced repeated remitted
40 When goods liableto ad valorem duty are imported into the Republic of China, the foreign currency prices
for those goods shall be conversed into _______ using the exchange rates published regularly by the
Customs Administration.
U.S. Dollar Chinese Yuan Renminbi
New Taiwan Dollar Bitcoin
類科名稱：
110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、引水人、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
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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