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100
年專門職業及技術人員高等考試引水人、驗船師、第
1
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、
特種考試中醫師、語言治療師、聽力師、牙體技術人員考試試題
代號：50210
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。
（請接背面）
全一張
（正面）
甲、 申
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。
請以藍、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成英文：（每小題 4分，共 20 分）
加值稅
不隨身行李
關稅估價委員會
危險貨物艙單
海關廉政與阿魯沙宣言
二、請將下列各題之英文譯成中文：（每小題 15 分，共 30 分）
Customs duty paid on imported raw materials used in the manufacture of articles intended for
export is refundable following exportation of the finished products according to the standards
for the raw materials in the quantity required for normal production.
Customs personnel with outstanding performance may be recommended by the head of their
administrations as candidates for model customs officers, and shall be awarded publicly by
the Ministry of Finance.
乙、測驗題部分：（50 分） 代號：1502
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 Customs takes advantage of examination as a valid base of tariff .
classify classified classification classifying
2 offers a working capital guarantee loan program to encourage Taiwan exports.
Export-Import Bank of the Republic of China The World Bank
The Center Bank The Department of Commerce
3 My colleagues and I will check the details on all the forms.
apply application applicable applied
4 The fight against remains an important task that should be undertaken over the years to come.
corrupt corruptly corruptible corruption
5 You can file a written protest and request a review of your case if you are with the customs values appraisal.
dissatisfy dissatisfaction dissatisfied dissatisfying
6 Effective and efficient of goods will increase the p articipation of national i ndustry in global markets.
clear clearance cleared clearing
7 The Customs is by other government agencies to enforce other trade-related laws and regulations.
to entrust entrusted entrusting entrust
8 To prevent of intellectual property rights, we have taken some special border measures.
infringe infringing infringed infringement
9 Dual-use products are those that can be used for both and purposes.
civilian, military domestic, business wholesale, retail domestic, international
10 Duty collection on goods by sea is the major source of customs revenue.
import imported importation importing
11 The Customs not only has to maintain trade , but it should also meet the goal of government policy.
facilitate facilitating facilitated facilitation
12 The mayor the success of the 2010 Taipei International Flora Exposition to the efforts of both private and public sectors.
attributing attribution attributed to attribute
13 Duty drawback system has played an important role in our nation’s development.
economy economic economics economical
100
年專門職業及技術人員高等考試引水人、驗船師、第
1
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、
特種考試中醫師、語言治療師、聽力師、牙體技術人員考試試題
代號：50210
等 別： 普通考試
類 科： 專責報關人員
科 目： 關務英文
全一張
（背面）
14 If you provide us with your information, we will be able to reach you with an answer to your questions.
contactable contacting contacted contact
15 Please find a copy of a letter issued to your company.
enclosing enclosed to enclose enclosure
16 We have established partnership with some reputed business firms in line with the protocol of Kyoto Convention.
strategy strategically strategic strategist
17 Prohibition of trade is referred to as " ".
quota embargo tariff social barrier
18 " " is the process by which both parties in a conflict agree to submit their cases to a private individual or body whose
decision they will honor.
Negotiation Repatriation Arbitration Resolution
19 Bonding system has promoted overall of the economy.
compete competitive competitiveness competition
20 " " is the money sent out of a politically or economically unstable country to one perceived as a safe haven.
Invoicing currency Flight capital Capital substitution Capital investment
21 If a company is headquartered in Taiwan, then Taiwan is the company’s " ".
host country home country dominant country competitive country
22 The transmittal of technology from one country to another is known as " ".
tech-flight technology repatriation technology transfer technology drain
23 A(n) confirms that the goods being shipped were produced in the exporting country.
export license certificate of product origin inspection certificate trade acceptance
24 The is a letter of credit that cannot be altered without the written consent of both the im porter and the exporter.
advised letter of credit confirmed letter of credit irrevocable letter of credit unconfirmed letter of credit
25 An is the price of one currency in terms of a second currency.
export rate exchange rate excise tax rate interest payment
26 Which of the following sets the framework for international business operations?
The WTO. The FDA. The UNCC. The World Bank.
27 Which of the following is similar to the economic agreement of “ECFA” for Taiwan and mainland China?
Customs union. Free trade area. Common market. Economic union.
28 What document serves as a contract for transportation between the exporter and the carrier?
Sight draft. Time draft. Bill of exchange. Bill of lading.
29 Customs duty shall be paid within days following the date of receiving the duty memo.
fourteen forty twenty-four thirty-four
30 may establish a Customs Tariff Commission to study and review matters relating to the amendment of the Customs
Import Tariff and the levy of special customs duty.
The Ministry of Defense The Ministry of Commerce
The Ministry of Communication The Ministry of Finance
31 A policy that attempts to stimulate development of local industry by discouraging imports through tariffs and nontariff barriers
is called " ".
export substitution import substitution development stimulation protectionism
32 A(n) provides assurance that the products have been inspected and that they conform to relevant standards.
export license certificate of product origin
inspection certificate trade acceptance
33 When acceptances are sold , it means that the buyer of the acceptance is stuck with the loss if the importer does not pay.
without recourse with recourse with pay without pay
34 When a firm makes a sale of goods denominated in Japanese yen, the yen is referred to as " ".
flight capital export capital the invoicing currency the transaction currency
35 The price paid for goods and services in intracorporate transfers is referred to as the " ".
hurdle rate net present value transfer price swap price
36 When paying via , the goods are shipped by the exporter and received by t he importer prior to payment, and the exporter
then bills the importer for the goods, stipulating the amount, form, and time at which payment is expected.
open account payment in advance documentary collection letter of credit
37 The term " " refers to those people and organizations that are directly affected by the practices of an organization and
have a stake in its performance.
loyal customers permanent employees community welfare organizational stakeholders
38 What is the term for a document that is issued by a bank and contains its promise to pay the exporter on receiving proof that the
exporter has fulfilled all requirements specified in the document?
Bill of lading. Bill of exchange. Letter of credit. Open account.
39 Imported goods that have directly or indirectly received a financial subsidy or any other form of allowance during the process
of manufacture, production, sale, or transportation in the country of exportation or origin, thereby causing injury to any industry
in the Republic of China, may be subject to the imposition of appropriate in addition to the customs duty under the
Customs Import Tariff.
countervailing duty antidumping duty retaliatory duty quota duty
40 A customs broker discovering an error or miscalculation in the customs duty payable amount stated in the payment form should
such error to the customs authorities for amendment.
immediately report completely ignore temporarily delay totally neglect
類科名稱：
科目名稱： 關務英文(試題代號：1502)
題 數： 40題
考試名稱：
標準答案：答案標註#者，表該題有更正答案，其更正內容詳見備註。
測驗題標準答案更正
100年專技高考引水人、驗船師、第1次食品技師、高普考消防設備人員、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、特考中醫師、語言治療
師、聽力師、牙體技術人員考試
題號
答案CABDC BBDAB DCBDB CBCCB
題號
答案BCBCB ABDAD #CACC ADCAA
題號
答案
題號
答案
題號
答案
01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20
21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
專責報關人員
備 註： 第31題答Ｂ或Ｄ者均給分。