資訊推薦

• 31 依據我國現行原產地認定相關規定，下列農產品何者非以其收割或採集之國家或地區為其原產地？(A)調製竹筍 (B)切絲金針 (C)調製花生 (D)發酵茶葉
• 32 有關進口貨物原產地認定相關規定，下列敘述何者錯誤？(A)低度開發國家貨物之原產地認定，如貨物之生產涉及 2 個或 2 個以上國家者，其附加價值率應不低於 50%(B)進口香菇不論產地是否存疑，海
• 33 有關海運進口快遞貨物之艙單及報單申報，下列敘述何者錯誤？(A)海運快遞業者應於運輸業傳輸進口艙單後始得傳輸進口報單，並應於船舶抵達卸貨港口前完成報單申報(B)進口 X2、X3 貨物，得將不同納稅
• 34 進口報單完成計稅作業後，報關業者或納稅義務人持憑「進口貨物稅費繳納證兼匯款申請書（N5110）」或「國庫專戶存款收款書兼匯款申請書（N5111）」繳稅，目前尚無法以下列何種方式繳納？(A)納稅義
• 35 從高雄關進口之洋酒，要進入臺北關轄管之物流中心，應於何處申報？應繕具何種報單或申請書？(A)在高雄關申報，L1 轉運申請書 (B)在高雄關申報，D8 報單(C)在臺北關申報，L1 轉運申請書 (
• 36 從臺北關轄管之保稅工廠，要賣成品給高雄關轄管之自由貿易港區事業應於何處申報？應繕具何種報單？(A)在高雄關申報，F1 報單 (B)在高雄關申報，B9 報單(C)在臺北關申報，F1 報單 (D)在
• 37 某廠商進口貨品乙批，完稅價格美金 5000 元，因報關人之疏誤，須由海關作第二次派單查驗，海關應如何徵收規費？(A)徵收特別驗貨費新臺幣 1200 元 (B)徵收特別驗貨費新臺幣 1300 元(
• 38 依據海關徵收規費規則之規定，下列敘述何者正確？(A)經海關核准登記之保稅貨箱，發給登記證或執照，每張一律徵收證照費新臺幣 2000 元(B)旅客行李如屬應稅物品仍要徵收特別驗貨費(C)一般旅客為
• 39 依據海關徵收規費規則規定，下列敘述何者錯誤？(A)經海關派員監視保稅運貨工具裝貨，每一保稅運貨工具應徵特別監視費每一班新臺幣 450 元(B)經海關核准使用自備封條並依規定自行加封之貨櫃（物），
• 40 下列敘述何者正確？(A)文件、雜誌、刊物及報紙免徵特別驗貨費(B)申請核發電腦資料文件免徵規費(C)保稅工廠經海關核准於非辦公時間辦理盤存者免收盤存處理費(D)海關對政府機關為辦理業務需要所提供
• 2 _______ are essential to determine if goods are eligible for preferential tariffs or non-preferent
• 3 Customs uses advance information submitted by carriers, freight forwarders or other relevant trade
• 4 Most trading countries, including Taiwan, the United States and India, use the Harmonized System (
• 5 A customs _______ is an official document that lists and gives details of goods that are being imp
• 6 If a qualified importer wants to import cosmetics containing medical or poisonous drugs, whichgove
• 7 The customs value of imported goods subject to ad valorem duties shall normally be determined andc
• 8 Free trade zone means a part of the territory of a Contracting Party where any goods introduced ar
• 9 Customs can give a notice for post-clearance audit within _______ months commencing from the datef
• 10 The ATA Carnet is an international Customs document that permits duty-free and tax-free _______ad
• 11 All electronic Customs declaration and supporting documents pertaining to the importation / expor
• 12 Imported goods that are found to have been imported at a price less than the normal value of its
• 13 Customs _______ all mailing goods coming into Taiwan and examines more closely those that may pos
• 14 Duties and taxes apply to all goods imported by mail that exceed the de minimis level of NT$ ____
• 15 A large proportion of world trade is carried out by _______ enterprises.(A)multifunctional (B)mul
• 16 If a trader disagrees with the classification number that is applied to his or her goods, the tra