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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

42.關於刑法之性質,下列敘述何者正確? (A)刑法是私法 (B)刑法是程序法 (C)刑法是任意法 (D)刑法是實體法

43.甲、乙二人合議殺害甲之父親,由甲在家門外把風,乙進入實施殺害行為,其二人係 犯何罪? (A)甲乙共犯殺人罪 (B)甲乙共犯殺害直系血親尊親屬罪 (C)甲犯殺害直系血親尊親屬罪,乙犯殺人罪 (D)甲犯幫助殺人罪,乙犯殺人罪

44. 甲死亡時,有配偶乙,子女丙丁,母庚,弟戊。甲之遺產600萬元應如何分配? (A)乙300萬、丙丁各150萬 (B)乙丙丁各200萬 (C)乙丙丁庚各150萬 (D)乙丙丁庚戊各120萬