【評論主題】13 Application for ___________ of duties and taxes on raw materials for export products shall be fil
【評論內容】
申請沖退出口貨物原物料稅應於該貨物出口後再提交
【評論主題】8 The UN Security Council called for an immediate and______ humanitarian cease-fire in the Gaze war
【評論內容】
unconditional 無條件的
【評論主題】26 According to Trade Facilitation Agreement of the WTO, with a view to preventing avoidable loss or
【評論內容】
(B)perishable goods 易腐貨物
【評論主題】19 The Customs is commissioned to enforce other Customs-related laws and regulations. One of the ext
【評論內容】
RMB( Ren Min Bi)人民幣
【評論主題】13 Application for ___________ of duties and taxes on raw materials for export products shall be fil
【評論內容】
申請沖退出口貨物原物料稅應於該貨物出口後再提交
【評論主題】6 海關於進出口貨物放行之翌日起 6 個月內通知實施事後稽核者，得於進出口貨物放行之翌日起 2 年內，對納稅義務人、貨物輸出人或其關係人實施之。所稱關係人，不包含下列何者？ (A)報關業 (B)運輸業
【評論內容】
關稅法第13條第3項
第一項所稱關係人，指與進出口貨物有關之報關業、運輸業、承攬業、倉儲業、快遞業及其他企業、團體或個人.
【評論主題】8 The UN Security Council called for an immediate and______ humanitarian cease-fire in the Gaze war
【評論內容】
unconditional 無條件的
【評論主題】10 If imported goods are _____ the law, the title of those goods moves to the government. The goods
【評論內容】
（A）違反
（B）遵守
（C）為紀念
（D）和解
【評論主題】6 Advance______ system allows importer and other related parties to make an inquiry to Customs for t
【評論內容】
關稅法 第 21 條
納稅義務人或其代理人得於貨物進口前，向海關申請預先審核進口貨物之稅則號別，海關應以書面答復之。
【評論主題】30 If the customs value of the imported goods cannot be determined under the provisions of Articles
【評論內容】第 33 條 n進口貨物之完稅價格，未能依第二十九條、第三十一條及前條規定核定者n，海關得按國內銷售價格核定之。
【評論主題】26 According to Trade Facilitation Agreement of the WTO, with a view to preventing avoidable loss or
【評論內容】
(B)perishable goods 易腐貨物
【評論主題】12 Dutiable imported goods shall be released after the duty has been paid. Except in cases others pr
【評論內容】
關稅法
第 44 條
應徵關稅之進口貨物，應於繳納關稅後，予以放行。但本法另有規定或經海關核准已提供擔保者，應先予放行。【評論主題】22 An applicant disagreeing with the pre-assessed tariff number issued by the local customs office m
【評論內容】第 21 條 納稅義務人或其代理人得於貨物進口前，向海關申請預先審核進口貨物之n稅則號別，海關應以書面答復之。n海關對於前項預先審核之稅則號別有所變更時，應敘明理由，以書面通知n納稅義務人或其代理人。經納稅義務人或其代理人舉證證明其已訂定契約n並據以進行交易，且將導致損失者，得申請延長海關預先審核稅則號別之n適用，並以延長九十日為限。但變更後之稅則號別，涉及貨物輸入規定者n，應依貨物進口時之相關輸入規定辦理。n納稅義務人或其代理人不服海關預先審核之稅則號別者，得於貨物進口前n，向財政部關務署申請覆審，財政部關務署除有正當理由外，應為適當之n處理。n第一項申請預先審核之程序、所需文件、海關答復之期限及前項覆審處理n之實施辦法，由財政部定之。
【評論主題】10 Customs Act was amended on August 20, 2014, allowing sea freight____________ to submit cargo mani
【評論內容】第 20-1 條 前條運輸工具載運之貨物由經海關核准登記之承攬業承攬運送者，其貨物艙單得由該業者向海關申報；其轉運、轉口相關事宜，亦得由該業者向海關辦理。
【評論主題】19 The Customs is commissioned to enforce other Customs-related laws and regulations. One of the ext
【評論內容】
RMB( Ren Min Bi)人民幣
【評論主題】11 With imported, exported or transited goods, Customs may examine or exempt examination either by _
【評論內容】第 23 條 海關對於進口、出口及轉口貨物，得依職權或申請，施以查驗或免驗；必n要時並得提取貨樣，其提取以在鑑定技術上所需之數量為限。
【評論主題】5 A payment made by one party (the “licensee or franchisee”) to another that owns a particular asset
【評論內容】
(B)權利金
【評論主題】4 The country of origin for a product shall be determined in accordance with the “Rules of Origin on
【評論內容】
原產地證明書
Certificate of Origin
【評論主題】1 In the case that Customs is____________of the truth and accuracy of the transaction documents prov
【評論內容】海關對納稅義務人提出之交易文件或其內容之真實性或正確性存疑，納稅n義務人未提出說明或提出說明後，海關仍有合理懷疑者，視為無法按本條n規定核估其完稅價格。
【評論主題】39 Imported goods that have directly or indirectly received a financial subsidy or any other form of
【評論內容】
關稅法
第 67 條 進口貨物在輸出或產製國家之製造、生產、銷售、運輸過程，直接或間接n領受財務補助或其他形式之補貼，致損害中華民國產業者，除依海關進口n稅則徵收關稅外，得另徵適當之平衡稅。【評論主題】18 " _______" is the process by which both parties in a conflict agree to submit their cas
【評論內容】
Arbitration:noun 仲裁
【評論主題】17 Prohibition of trade is referred to as "_______ ".(A)quota (B)embargo (C)tariff (D)soci
【評論內容】
embargo :noun 禁運
verb 對.....禁運