114年關務升等-關務英文

The duty-payer of the customs duty shall be the ______ of the imported goods, the bearer of the bill of lading, or the holder of the imported goods, as the case may be.

If the duty-payer is dissatisfied with the determination on the review of tariff classification, customs value, amount of duty or special duty to be made up, may file an appeal and then initiate an administrative _____ according to the law.

Customs may release goods upon deposit, with formalities to be completed within a set period. The deposit shall be _____ if the duty-payer fails to complete the formalities before the deadline.

Imported goods that receive any subsidy or allowance in the exporting country and cause injury to a domestic industry may be subject to _____ duty in addition to the normal customs duty under the Customs Import Tariff.

The duty-payers or exporters certified as AEOs can be released prior to payment of duties and complete consolidated payment of duties for the released goods on monthly basis, if they provide _____ to Customs.

Firms operating in a bonded location in regard to the storage, transportation and distribution business of bonded goods may apply to Customs for registration of its location as a _____.

A customs declaration from a customs broker shall be ______ by its certified employees specifically responsible for such matters.

Upon Customs approval for conducting inspection and release of import or export goods alongside the ship or aircraft, a special inspection fee of NT$ _____ shall be charged for each customs declaration.

Since 2019, Taiwan Customs begins to develop “Artificial Intelligence (AI) Image Recognition System” to assist customs officers in identify _____ in X-ray inspection.

The Ministry of Economic Affairs announced that, effective May 7, 2025, exporters of goods produced in Taiwan and destined for the United States are required to submit a “ _____ for Goods Exported to the United States” when filing a general export declaration under categories G3, G5, D5, B8, or B9.

Yang Ming Marine Transport Corp said one of its cargo ships, YM Mobility caught fire while it was operating at China’s Ningbo-Zhoushan Port. No ______ or injuries were reported after the blast.

To import a dog or cat from a rabies-free country, the applicant must apply for a quarantine permit at least _____ days before arrival and submit copies of the required documents to the animal quarantine authority at the port of entry.

The WTO Agreement on trade _____ obliges members to implement risk management, pre-arrival processing, and expedited release measures to lower trade costs.

Customs reminded that passengers bringing plants must obtain a _____ before arrival to prevent pests and plant diseases from threatening local ecology and agriculture.

Goods _____ intellectual property rights, whether declared or smuggled, shall be subject to confiscation and fines, without exemption for minor cases.

If required permits are absent or inconsistent with the cargo, Customs shall notify the declarant to _____ within a set period; otherwise, the goods will be returned or withdrawn under export regulations.

UN Model Regulations require goods classified as _____ goods to carry UN numbers, hazard labels, and documentation before acceptance for carriage.

Documents, magazines, journals, and newspapers with a gross weight of ______ kilograms or less are exempt from special cargo inspection, surveillance, and escort fees.

Refunds or offsets of customs duties and commodity tax on imported raw materials for export shall be based on the import duty rate. If assessed under the Third Column, the _____ rate shall apply.

_____, or accounts receivable financing, is when businesses sell unpaid invoices to a third party at a discount to receive immediate cash advances.

Bonded cargo shipped from a logistics center to non-bonded areas for exhibition must be returned within _____ months, with a single extension allowed.

A special cargo inspection fee of NT$1,300 per import declaration shall be ______ on cargo approved by Customs for ship (aircraft) side release inspection.

A serious customs violation includes smuggling, false declarations resulting in tax issues exceeding NT$1 million, or cargo _____ exceeding NT$1.5 million.

If the duty-payer of the imported goods fails to apply for clearance within the time period, a _____shall be levied beginning from the date following that on which the time period expires.

For postal items sent abroad for repair or processing under _____ , the sender must complete a Simplified Declaration Form and request Customs inspection at the postal authority.