32. What is the required guarantee deposit, a sea forwarder must submit for registration with Customs?
(A)The deposit amount is TWD 600,000, but for those certified with security and Safety AEO, it drops to TWD 300,000.
(B)The deposit amount is TWD 600,000, but for those certified with security and Safety AEO, it drops to TWD 400,000.
(C)The deposit amount is TWD 500,000, but for those certified with security and Safety AEO, it drops to TWD 250,000.
(D)The deposit amount is TWD 500,000, but for those certified with security and Safety AEO, it drops to TWD 300,000.

33. When declaring online, if the import cargoes carried are not included in the cargo manifest, the manifest may be corrected at Customs with a justifiable reason within which time period after the vessel or plane has arrived? (A)By shipping, within 120 hours, by air transport, within 72 hours (B)By shipping, within 72 hours, by air transport, also within 72 hours (C)By shipping, within 120 hours, by air transport, also within 36 hours (D)By shipping, within 72 hours, by air transport, also within 36 hours

34. The bonding operations of Science Parks( A ), Bonded Warehouse( B ) and Logistics Center( C ) were supervised by which government agency? (A)A: National Science and Technology Council, B: Ministry of Finance, C: Ministry of Finance (B)A: Ministry of Finance, B: Ministry of Finance, C: Ministry of Finance (C)A: National Science and Technology Council, B: Ministry of Finance, C: National Science and Technology Council (D)A: Ministry of Finance, B: National Science and Technology Council, C: Ministry of Finance

35. What preferential measures can Customs adopt for goods imported by a duty-payer with AEOS status? (A)Goods with a declared Customs Value less than NTD 10 million may be released without documentation examination. (B)Goods with a declared Customs Value more than NTD 10 million may be released without both documentation examination and physical inspection. (C)Goods with a declared Customs Value less than NTD 100 million may be released without documentation examination. (D)Goods with a declared Customs Value more than NTD 100 million may be released without both documentation examination and physical inspection.

36. Which government agency is responsible for the “Act for the Establishment and Management of Free Trade Zones” and the “Regulations Governing Customs Clearance for Goods in Free Trade Zones”? (A)The first is the Ministry of Foreign Affairs and the second is the Ministry of Finance. (B)The first is the Ministry of Economics and the second is the Ministry of Finance. (C)The first is the Ministry of Transportation and Communications and the second is the Ministry of Finance. (D)The first is the Ministry of Finance and the second is also the Ministry of Finance.

37. What is the term commonly used to refer to the International Convention on the simplification and harmonization of customs procedures, which was adopted by the Customs Co-operation Council in 1973? (A)Kyoto Convention (B)Tokyo Convention (C)Paris Convention (D)Brussel Convention

38. According to Article 18 of the Customs Act, when the concerned duty-payer provides a pre-entry declaration along with all required documentation, which imported air cargo may be examined and released alongside the aircraft by Customs with special consideration? (A)frozen foods, computer chips, live animals and hazardous goods (B)fresh foods, perishable goods, electronic equipment and auto parts (C)fresh foods, perishable goods, live animals and hazardous goods (D)Frozen food, computer chips, electronic equipment and hazardous goods

39. Import samples shall be retained for _____ from the date the sample receipt is issued. In contrast, export samples shall be retained for _____ from the date the sample receipt is issued. (A) 1 month；5 days (B) 2 months；10 days (C) 3 months；15 days (D) 6 months；30 days

40. According to the “ATA Carnet Regulations” established by our country, which of the following goods are NOT eligible for temporary admission? (A) Professional equipment and apparatus (B) Perishable goods (C) Goods for display or use at international trade exhibitions or conferences (D) Imported commercial samples for display or demonstration purposes to solicit business

1. 依據出口貨物報關驗放辦法規定，出口報單申報事項若同時以中文及英文表示，且兩者表示 有不符合，海關查明有關文件與實際情形後仍無法認定時，應以何者為準？ (A)英文表示 (B)中文表示 (C)離岸價格較高者 (D)數量較多者

2. 出口貨物報關時，應填送貨物出口報單，並檢附有關文件；下列二種情形，分別得免附何種文件？(一)海關核准船(機)邊驗放者 (二)僅一箱或種類單一且包裝劃一、散裝或裸裝之貨物 (A)(一)原產地證明書；(二)裝箱單 (B)(一)裝箱單；(二)貨物進倉證明 (C)(一)貨物進倉證明；(二)裝箱單 (D)裝櫃明細表；(二)貨物進倉證明

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