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• 18 Customs valuation refers to the appraisal of the value of imported goods in order to assess the a
• 19 Imported goods are given a_________to ensure the appropriate amount of duties and taxes get paid.
• 20 The Harmonized Commodity Description and Coding System (HS) codes are made up of the following,ex
• 21 In the FOB terms, the seller must deliver the goods by placing them on board the_________ nominat
• 22 The criteria for offsetting and/or refund of customs duties and commodity taxes paid on raw mater
• 23 Upon declaration of importation, an import declaration form shall be filled out and submitted alo
• 24 In the maritime express consignments, the classification of duty-free low-value import consignmen
• 25 A party involved in the international movement of goods in whatever function that has been approv
• 26 For any vessel upon its arrival in the United States, U.S. Customs must receive the cargo manifes
• 27 The maximum limit for the dutiable goods contained in the personal accompanied and unaccompaniedl
• 28 The customs value of imported goods subject to ad valorem duties shall be calculated on the basis
• 29 The enforcement of suppressing smuggling shall be conducted by Customs Administration, at thecomm
• 30 The shipments with gross weight of more than_________kg packed in a single package or bag should
• 31 Export processing factories may be registered, with the approval of Customs and under its supervi
• 32 What is the benefit for a customs broker with AEOS status?(A) Customs may reduce the examination
• 33 In the Regulations Governing the Determination of Country of Origin of Imported Goods, thesubstan
• 34 Inward passengers carrying luggage or goods for home and personal use into Taiwan are entitled to
• 35 Rules of Origin are essential to determining the amounts of customs duties and taxes to apply on
• 36 The value for customs purposes of imported merchandise should be based on the actual_________ of
• 37 The Ministry of Finance provided CPT single window services, the CPT stands for_________ .(A) Cus
• 38 The Customs Authorities at the place of importation shall finalize the determination of the origi
• 39 The term “customs broker” herein refers to a profit-making establishment engaging in the import a
• 40 The maximum storage period of bonded goods in duty-free shops is _________ , starting from the in
• 一、請將下列中文名詞譯為英文：【題組】(一)活動物（海關進口稅則第 1 章所屬貨品） （4 分）
• 【題組】(二)行動電話（4 分）