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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

45.甲手持一顆汽油彈往人群丟擲,當場炸死數人,甲之行為應如何處斷? (A)數個行為,成立數個殺人罪,數罪併罰 (B)數個行為,成立一個殺人罪,法條競合 (C)一個行為,成立數個殺人罪,想像競合 (D)一個行為,成立數個殺人罪,單純數罪

複選題46. 下列哪些是刑法上的主刑? (A)拘役 (B)沒收 (C)褫奪公權 (D)罰金

複選題47. 公法人包括下列何者? (A)行政法人 (B)財團法人 (C)國家 (D)公司