【評論主題】18. 宋代名詞人李清照撰有〈詞論〉一文，文中形容某位詞人的風格是：「逮至本朝，禮樂文武大 備。又涵養百餘年，始有某者，變舊聲作新聲，出〈樂章集〉，大得聲稱於世；雖協音律，而詞語 塵下。」請問文中之「
【評論內容】始有某者，變舊聲作新聲，出〈樂章集〉，大得聲稱於世；雖協音律，而詞語塵下。
【評論主題】40 When goods liable to ad valorem duty are imported into the Republic of China, the foreign currenc
【評論內容】When goods liable to ☆☆ ☆☆☆☆☆☆☆...
【評論主題】39 If an offense subject to the imposition of a fine pursuant to the Customs Anti-smuggling Act is m
【評論內容】If an offense subjec☆ ☆☆ ☆☆☆ ...
【評論主題】38 The duties or taxes paid on raw materials for manufacturing a commodity can be _______ upon the e
【評論內容】The duties or taxes ☆☆☆☆ ☆☆ ☆☆☆...
【評論主題】37 African _______ fever is a severe viral disease affecting domestic and wild pigs. Travelers are r
【評論內容】African swine fever ☆☆ ☆ ☆☆☆☆☆☆...
【評論主題】36 Customs promotes the Real-Name _______ System to accelerate clearance of express consignments and
【評論內容】Customs promotes the ☆☆☆☆-☆☆☆☆ ...
【評論主題】35 The Taxpayer Rights Protection Act has been implemented to insure rights of taxpayers, achieve ta
【評論內容】The Taxpayer Rights ☆☆☆☆☆☆☆☆☆☆...
【評論主題】34 The taxpayer of imported taxable tobacco and alcohol products shall declare and pay tobacco or al
【評論內容】The taxpayer of impo☆☆☆☆ ...
【評論主題】33 An economic operator with Authorized Economic Operator (AEO) status granted by Customs is entitle
【評論內容】An economic operator ☆☆☆☆ ...
【評論主題】32 Customs clearance has been prioritized to facilitate the cross-border movement of _______ goods t
【評論內容】Customs clearance ha☆ ☆☆☆☆ ...
【評論主題】31 In the case where the import duty is not paid within the prescribed time limit, a _______ fee sha
【評論內容】In the case where th☆ ☆☆☆☆☆☆ ...
【評論主題】30 Imported goods suspected of infringing Intellectual Property Rights may be _______ by Customs.(A)
【評論內容】Imported goods suspe☆☆☆☆ ☆☆ ...
【評論主題】29 The implementation of tariff _______ allows a pre-determined quantity of a product to be imported
【評論內容】The implementation o☆ ☆☆☆☆☆☆ ...
【評論主題】28 Prior to importation, the duty-payer or the duty-payer’s agent may apply to Customs for _______ t
【評論內容】Prior to importation, ★★★，☆☆☆ ...
【評論主題】27 Which of the following is NOT valid security, guarantee or deposit as set forth in the Customs Ac
【評論內容】Which of the followi☆☆ ☆☆ ☆☆☆ ...
【評論主題】26 According to the Customs Import Tariff of the Republic of China, the _______ of duty rates shall
【評論內容】According to the Cus☆☆☆☆ ...
【評論主題】24 The country of origin of imported goods shall be determined by the _______.(A)Bureau of Foreign T
【評論內容】The country of origi☆ ☆☆ ...
【評論主題】23 Which of the following statements, regarding bonded warehouse operations, is TRUE?(A)The bonded w
【評論內容】Which of the followi☆☆ ...
【評論主題】22 According to the Act for the Establishment and Management of Free Trade Zones, which of the follo
【評論內容】According to the Act ☆☆☆ ☆☆☆ ...
【評論主題】21 In determining the Customs value of imported goods, which of the following rules is NOT specified
【評論內容】In determining the C☆☆☆☆☆☆ ...
【評論主題】20 _______ of paper documents reduces costs and time required for printing and transporting document
【評論內容】Digitalization of pa☆☆☆ ...
【評論主題】19 Customs may _______ articles suspected of bearing a counterfeit version of a trademark that is re
【評論內容】Customs may detain a☆☆☆☆☆☆☆ ...
【評論主題】18 Authorized Economic Operators (AEOs) is a _______ public-private sector partnership program.(A)ma
【評論內容】Authorized Economic ☆☆☆☆☆☆☆☆☆ (...
【評論主題】17 Taiwan’s trade _______ system continues to provide robust protection to the domestic industries a
【評論內容】Taiwan's trade remed☆ ☆☆☆☆☆☆ ...
【評論主題】16 If a trader disagrees with the classification number that is applied to his or her goods, the tra
【評論內容】If a trader disagree☆ ☆☆☆☆ ☆☆☆ ...
【評論主題】15 A large proportion of world trade is carried out by _______ enterprises.(A)multifunctional (B)mul
【評論內容】A large proportion o☆ ☆☆☆☆☆ ...
【評論主題】13 Customs _______ all mailing goods coming into Taiwan and examines more closely those that may pos
【評論內容】Customs screens all ☆☆☆☆☆☆☆ ...
【評論主題】12 Imported goods that are found to have been imported at a price less than the normal value of its
【評論內容】Imported goods that ☆☆☆ ☆☆☆☆☆ ...
【評論主題】10 The ATA Carnet is an international Customs document that permits duty-free and tax-free _______ad
【評論內容】The ATA Carnet is an ...
【評論主題】9 Customs can give a notice for post-clearance audit within _______ months commencing from the datef
【評論內容】Customs can give a n☆☆☆☆☆ ☆☆☆ ...
【評論主題】8 Free trade zone means a part of the territory of a Contracting Party where any goods introduced ar
【評論內容】自由貿易區是經濟特區的一種，指在主權國家...
【評論主題】7 The customs value of imported goods subject to ad valorem duties shall normally be determined andc
【評論內容】The customs value of ☆☆☆☆☆☆☆☆ ...
【評論主題】6 If a qualified importer wants to import cosmetics containing medical or poisonous drugs, whichgove
【評論內容】If a qualified impor☆☆☆ ☆☆☆☆☆ ...
【評論主題】5 A customs _______ is an official document that lists and gives details of goods that are being imp
【評論內容】A customs declaratio☆ ☆☆ ☆☆ ...
【評論主題】3 Customs uses advance information submitted by carriers, freight forwarders or other relevant trade
【評論內容】Customs uses advance ...
【評論主題】2 _______ are essential to determine if goods are eligible for preferential tariffs or non-preferent
【評論內容】Rules of Origin are ☆☆☆☆☆☆☆☆☆ ...
【評論主題】24 進口貨物如有溢裝，或實到貨物與原申報不符情事，下列何種情形准依進出口貨物查驗準則相關規定，免依關稅法及海關緝私條例有關規定論處？(A)運輸業者或承攬業者檢具有關證明文件證明確屬誤裝錯運，經海關查
【評論內容】進出口貨物查驗準則第 19 條進口貨物如...
【評論主題】21 進出口貨物之新舊程度、堪用程度、破損殘缺情形應由何者依查驗當時之狀況認定之？(A)報關業者 (B)專責報關人員 (C)貨物輸出入人 (D)驗貨關員
【評論內容】進出口貨物查驗準則第 10 條進出口貨物...
【評論主題】19 報運進出口貨物應檢附下列何者供海關查核？(A)海關要求之所有單證(B)裝箱單、裝櫃明細表及輸出入許可文件(C)型錄、說明書、藍圖和公證報告(D)裝箱單、裝櫃明細表、型錄、說明書、藍圖、公證報告或
【評論內容】進出口貨物查驗準則第 7 條報運進出口貨...
【評論主題】18 關員辦理進出口貨物查驗時，應會同報關人為之。但下列何者無須會同報關人為之？(A)進出口貨物經海關核准船（機）邊驗放 (B)貨櫃（物）經核定以儀器查驗(C)出口貨物經查係冷凍食品 (D)出口貨物經
【評論內容】進出口貨物查驗準則第 5 條關員辦理進出...
【評論主題】17 依運輸工具進出口通關管理辦法第 43 條規定，以人工方式辦理船舶結關時，應由何者檢具相關文件向海關辦理？(A)報關業者 (B)專責報關人員 (C)貨物輸出人 (D)運輸業者
【評論內容】運輸工具進出口通關管理辦法第 43 條船...
【評論主題】16 取得優質企業資格之進、出口業者，具備下列何種條件，以書面向海關申請經核准者，其所進口自用及出口自製之整裝貨櫃貨物，得申報船邊免驗提櫃、裝船？(A)使用防止冒用優質企業查對系統(B)以連線或直接上
【評論內容】進出口貨物查驗準則第 9 條生產事業、與...
【評論主題】15 下列敘述何者正確？(A)抽中人工查驗之進出口貨物，必要時，得由海關驗貨、分類估價、儀檢單位主管或其指定人員變更查驗方式，或改為免驗(B)抽中免驗之進出口貨物，不得由海關驗貨、分類估價、儀檢單位主
【評論內容】進出口貨物查驗準則第 11 條抽中人工或...
【評論主題】14 海關於查驗貨物時，下列何者非屬得施予破壞性查驗處理原則所列情形？(A)遇有密、通報案件、儀檢或緝毒犬嗅聞異常，經報請現場主管核可者(B)經依現況研析確屬可疑，且以實施破壞性查驗為必要手段時，經報
【評論內容】（一）海關於查驗貨物時，遇有左列情形之一...
【評論主題】12 出口貨物應於海關放行之翌日起 30 日內裝船（機）出口；逾期者，應由何者辦理退關手續？(A)倉儲業者 (B)專責報關人員 (C)貨物輸出人 (D)運輸業者
【評論內容】出口貨物報關驗放辦法第 20 條運輸業者...
【評論主題】10 何者應於收到海關放行通知（訊息）或經海關蓋印放行之裝貨單或託運單後，始得辦理出口貨物裝船（機）手續？(A)報關業者 (B)專責報關人員 (C)貨物輸出人 (D)運輸業者
【評論內容】出口貨物報關驗放辦法第 20 條運輸業者...
【評論主題】8 依據出口貨物報關驗放辦法相關規定，出口貨物之價格申報，下列敘述何者錯誤？(A)應檢附輸出許可證者，應以輸出許可證所列之離岸價格折算申報(B)免檢附輸出許可證者，以輸出口岸之實際價值申報(C)不論是
【評論內容】出口貨物報關驗放辦法第 10 條出口貨物...
【評論主題】3 出口貨物之報關手續，得委託報關業者辦理；其向海關遞送之報單，應經何者審核簽證？(A)報關業者 (B)專責報關人員 (C)貨物輸出人 (D)運輸業者
【評論內容】出口貨物報關驗放辦法第 5 條出口貨物之...
【評論主題】2 出口貨物之申報，應由何者完成訂艙手續並備齊報關單證，於載運貨物之運輸工具結關或開駛前向海關辦理？(A)報關業者 (B)專責報關人員 (C)貨物輸出人 (D)運輸業者
【評論內容】出口貨物報關驗放辦法第 3 條出口貨物之...
【評論主題】36 貨物通關自動化實施辦法第 8 條規定下列何者不得兼營報關業務？(A)海運、空運業 (B)連線轉接服務業 (C)經營通關網路之事業(D)貨棧、貨櫃集散站業
【評論內容】貨物通關自動化實施辦法第 8 條連線轉接...
【評論主題】34 明知為走私之管制物品而仍為運送、銷售或藏匿之行為人，依懲治走私條例第 3 條規定，應如何處罰？(A)處 3 年以下有期徒刑、拘役或科或併科新臺幣 100 萬元以下罰金(B)處 5 年以下有期徒刑
【評論內容】懲治走私條例第 3 條運送、銷售或藏匿前...
【評論主題】33 私運管制物品進口、出口者，應受下列何種處分？(A)3 年以下有期徒刑，得併科新臺幣 100 萬元以下罰金(B)5 年以下有期徒刑，得併科新臺幣 200 萬元以下罰金(C)7 年以下有期徒刑，得併
【評論內容】懲治走私條例第 2 條私運管制物品進口、...
【評論主題】32 下列何種貨物或物品經沒入處分確定後，不得由受處分人依法繳納稅捐，申請依核定貨價備款購回？(A)准許進口或出口者(B)違禁物品或禁止進、出口者(C)經管制進口或出口貨價在新臺幣 45 萬元以下者(
【評論內容】海關緝私條例第 53 條沒入處分確定後，...
【評論主題】31 通關網路記錄於電腦之出口裝船清表檔案，應自進出口貨物放行之翌日起保存幾年，期滿除另有約定外予以銷毀？(A)1 年 (B)2 年 (C)3 年 (D)5 年
【評論內容】貨物通關自動化實施辦法第 17 條通關網...
【評論主題】30 海關對於報運貨物進口、出口認有違反海關緝私條例嫌疑時，得通知該進口商、出口商、貨主或收貨人，將該貨物之發票、價單、帳單及其他單據送驗，不為送驗或意圖湮滅證據，將該項單據、帳簿及其他有關文件藏匿或
【評論內容】海關緝私條例第 42 條海關對於報運貨物★★...
【評論主題】2 關稅法關於進口貨物應補、應退稅款期限規定，下列敘述何者正確？(A)依第 13 條規定實施事後稽核結果，應自貨物放行之翌日起 6 個月內為之(B)依第 18 條第 1 項規定，海關按應申報事項先行徵
【評論內容】(A)第 13 條海關於進出口貨物放行之...
【評論主題】1 Customs authorities will not facilitate the flow of _______ travelers and trade practices.(A)right
【評論內容】Customs authorities ☆☆☆☆ ☆☆☆ ...
【評論主題】1 關稅之徵收及進出口貨物稅則之分類，除關稅法另有規定者外，係依下列何者規定辦理？(A)海關緝私條例 (B)海關進口稅則 (C)懲治走私條例 (D)貿易法
【評論內容】關稅法第 3 條關稅之徵收及進出口貨物稅...
【評論主題】12. 「比起我，到底誰更像是囚犯呢？」雖然是個問句，其實答案就在問題的反面：「他們更像囚犯。」下列問句，何者與此相同？ (A)問我忙什麼？忙的是我的趣味 (B)冬天來了，春天還會遠嗎？ (C)你不知
【評論內容】(A)已有答案—>忙的是我的趣味(........
【評論主題】6. 下列選項「 」中的詞語，何組詞性相同？ (A) 她「開心」地笑著跑出了店門╱能夠得到獎勵，我十分「開心」 (B) 用紅色「包裝」紙包著╱麻煩您把禮品「包裝」一下 (C)他試著要「擺脫」日漸加劇的
【評論內容】(A)「開心」地笑—>副詞/十分「★★」—...
【評論主題】8 Shipment will be made ______.(A) after receiving your L/C within 60 days(B) after receipt of your
【評論內容】Shipment will be mad☆ ☆☆☆☆☆☆ 60 ...
【評論主題】7 We look forward to ______.(A) receive your reply soon(B) your earliest reply(C) your reply soon(D)
【評論內容】We look forward to y☆☆☆ ...
【評論主題】6 ______ will fill up a 20-foot container?(A) How much quantity (B) How many quantities(C) What quan
【評論內容】What quantity will f☆☆☆ ☆☆ ☆ 20-...
【評論主題】5 Our import costs have risen considerably due to the ______ of the US dollars.(A) appreciation (B)
【評論內容】Our import costs hav☆ ☆☆☆☆☆ ...
【評論主題】4 We forwarded three samples to you by DHL air courier service yesterday, ______ number20098.(A) tra
【評論內容】We forwarded three s☆☆☆☆☆☆ ☆☆ ...
【評論主題】3 Please T/T payment to our bank account at its ______.(A) validity (B) expiry (C) maturity (D) acce
【評論內容】Please T/T payment t☆ ☆☆☆ ☆☆☆☆ ...
【評論主題】2 We would ______ if you could place your order immediately.(A) appreciate (B) be appreciated(C) be
【評論內容】We would be apprecia☆☆☆☆ ☆☆ ☆☆☆...
【評論主題】1 The goods are ready for ______.(A) ship (B) shipped (C) shipment (D) shipments
【評論內容】The goods are ready ☆☆☆ ...