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103
年
專門職業及技術人員高等考試驗船師
、
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成英文：（每小題 4分，共 20 分）
通商口岸
違禁物品
菸酒稅
關稅配額
互惠待遇
二、請將下列各題之英文譯成中文：（每小題 15 分，共 30 分）
Taipei Customs advised that international Internet buyers who have evaded paying
taxes should make voluntarily supplementary declaration and payment before being
reported by tax authorities or the Customs to avoid penalty. Otherwise, the tax
authorities concerned will give penalties and recover taxes in pursuant with Customs
Anti-smuggling Act and other related regulations.
The bonded warehouses shall be established in harbor areas, airports, export
processing zones, science-based industrial parks, agricultural science and technology
park, areas in the vicinity of harbors, or other areas approved by the Customs. The
supervising Customs offices may assign Customs officers to conduct periodic or
unscheduled audits of the bonded goods stored in bonded warehouses.
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 in general refers to narcotics, arms and ammunitions, weapons, pirated goods, etc.
Counterfeit Contraband Declaration Defraud
2 The Customs broker must be familiar with Customs regulations and keep abreast of the made through
constant changes in the law and administrative regulations.
justification amendment jurisdiction classification
代號：20210
頁次：4
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2
3 This handbag is made of materials and should last for a long time.
raw fragile durable multiple
4 More people would be able to read the insurance policy without difficulty if the instructions were .
simplify simplicity simply simplified
5 The two main of a computer are software and hardware.
accessories divisions categories components
6 the impact of Euro debt crisis, exports to the Europe have been decreasing for three consecutive years.
Due to Because Despite Unless
7 Customs Administration should make sure that duty on products transported inside the country.
pays to be paid is paying has been paid
8 To import alcoholic beverage, a photocopy of the business license of the importer or the issued by the
Ministry of Finance is required.
approval affidavit clearance manifest
9 Last week Taipei Customs seized 6,830 grams of heroin in false layer of luggage carried by two inbound
Malaysian passengers.
confiscated revealed concealed conducted
10 Imported products must to certain standards and labeling regulations set by the Customs Administration.
connect conform consent accord
11 If inbound passengers carry alcoholic beverage and cigarettes the duty-free amount allowed, they have to
pay the import tax.
exceed to exceed exceeded exceeding
12 After signing the bilateral trade agreement, we may have the benefit of tariff reductions or on hundreds
of items.
implementations preferences obligations exemptions
13 According to the authorities, failure to comply with the new rule could result in monetary , increased
inspections and delay of cargo.
penalty custody compensation responsibility
14 Among all the duties of Customs Administration, combating narcotics has the highest .
policy priority principal performance
15 in your country there are no specific requirements to label goods under the Customs regulations, the
countries that you are exporting to may require that.
As Provided that Although Unlike
16 To be to import your car free of duty, you must have owned and used it while overseas for at least 12
months before departing for the country.
eligible legible legitimate legal
代號：20210
頁次：4
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3
17 A passenger, who fails to declare or makes a false or incomplete declaration to a Customs officer i s
prosecution.
responsible for prior to complied with liable to
18 With globalization, the tendency is for governments to restrictions on joint ventures with firms from
abroad.
raise impose lift add
19 To the inspection process, passengers should have all the required documents ready.
justify qualify expedite analyze
20 Taiwan has more than USD3 trillion of foreign exchange , and is ranked 4th in the world.
surplus balance savings reserves
21 The Customs strengthened the cooperation with other agencies, to the exportation of stolen cars and
motorcycles and other stolen goods.
interact intercede intercept interject
22 Any fines imposed and finally determined under the Customs Act shall be paid within fourteen days following
the date of receiving the from Customs.
note notice notified notify
23 An amount of one to three times of taxes shall be fined or the goods shall be confiscated or both shall
apply if import goods declared are found involving false declaration of name, quantity, or weight of the goods.
added avoided evaded exempted
24 Passengers carrying foreign currency more than US$10,000 (or its in other foreign currencies) must file a
written declaration and pass through the “Goods To Declare” counter (Red Lane).
same similar equality equivalent
25 Any person who smuggles import or export cargoes, or handles smuggled cargoes shall be with a fine
equivalent to one to three times the value of the cargoes in question.
disposed exposed imposed opposed
26 China postponed plans to send two pandas to Malaysia tensions over the disappearance of Malaysia
Airlines Flight 370.
in line with in terms of in the wake of in spite of
27 A drug trafficking ring’s dream of making a big fortune by smuggling drugs into Taiwan before the 2014
Kenting Spring Scream Festival was by Keelung Customs on March 11, 2014.
bankrupted corrupted disrupted erupted
28 To encourage customs brokers to use Advance Cargo Information System, a measure has been adopted
by the Customs.
reviewing recommending reinforcing rewarding
代號：20210
頁次：4
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4
29 The Customs has been promoting the use of Radio Identification (RFID) e-seals in order to make the
transportation of containerized cargo visible, interoperable and reliable.
Fraction Franchise Freelance Frequency
30 The Arrangement on Mutual of the Supply Chain Security Programs between Taiwan and the United
States was signed in Washington D.C., the United States, on November 26, 2012.
Consolidation Coordination Recognition Reconciliation
31 To minimize potential in customs clearance for passengers and import/export goods during a long break,
the Customs took flexible measures by providing extra officers and working hours to serve the needs of the
traders and passengers.
concession congestion diffusion digestion
32 With the continued advancement of risk management mechanism, the Customs has partially replaced physical
examination by the of high-tech mobile X-ray container inspection machines, starting from January 1,
2011.
deployment appointment enrollment recruitment
33 Except for the products that are subject to a tariff rate quota, dutiable miscellaneous articles besides personal
effects carried by incoming passengers and miscellaneous articles imported by postal parcels, are dutiable at the
rate 5% .
ad valorem progressive specific value added
34 All happy families one another; each unhappy family is unhappy in its own way.
resemblance resemble resembles resembling
35 The butterfly effect is the idea that a butterfly its wings on one side of the world could cause a hurricane
on the other side.
flap flapped flapping is flapping
36 Coast-guard crews search for after a South Korean ferry capsized off the country’s southern coast on
April 16.
surfers surrenders surveyors survivors
37 With the of printing invoices, the use of electronic ones can lead to considerable savings in resources for
both enterprises and consumers.
acquisition elimination fabrication rehabilitation
38 To increase the supply of rental homes for young families and the disadvantaged, the government has
been promoting for-rent-only social housing units.
affordable durable extendible reliable
39 The fate of the Fourth Nuclear Power Plant should not be decided by a few individuals or interest groups but
should be determined by all citizens through a national .
collaboration conjunction dedication referendum
40 Life is risky. No matter what you do, you will face risks.
avoidable avoidably to avoid unavoidably
類科名稱：
103年專門職業及技術人員高等考試驗船師、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
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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BCDDADACB
D ABCADCCD
CBCDCCCDDC
BA BCDBADD
D
A
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