14. The buyer and seller agree to make payment via Documents Against Acceptance (D/A). When should the importer make the payment for the goods?
(A) When the collecting bank presents the documentary bill of exchange to the importer
(B) When the importer accepts the bill of exchange
(C) When the importer presents the documents to the carrier to collect the goods
(D) When the collecting bank presents the matured bill of exchange accepted by the importer

15. Regarding General Average, which of the following statements is correct? (A) Only the shipping company is required to share the loss. (B) Only the cargo owners are required to share the loss. (C) The vessel, cargo, and freight beneficiaries share the loss proportionally. (D) The insurance company bears the full loss.

16. In international trade dispute resolution, which of the following statements regarding mediation and arbitration is incorrect? (A) Mediation is conducted by a third party who assists both parties in reaching an agreement, and it is usually non-binding. (B) Arbitration occurs when both parties agree to have an arbitration institution or arbitrator make a decision, and the award is legally binding. (C) In arbitration proceedings, the parties cannot choose the arbitrator or arbitration institution, and the court must appoint them. (D) Mediation can help both parties resolve disputes quickly and save litigation costs.

17. What does the MW0 code signify under the import and export goods regulations? (A) Goods from mainland China are prohibited from importation. (B) Import and export are subject to control. (C) Goods from mainland China are permitted for import and export under certain conditions. (D) Import and export licenses are issued by the International Trade Administration.

18. Imported advertising materials and samples with a dutiable value (CIF) not exceeding NT$_____ are exempt from import duties. (A) 6,000 (B) 10,000 (C) 12,000 (D) 15,000

19. Which section of the US Trade Act of 1974 authorizes the President to take all appropriate action to obtain the removal of any act of a foreign government that violates an international trade agreement that restricts US commerce? (A)Section 122 (B)Section 121 (C)Section 302 (D)Section 301

20. The duty-payer shall declare imported good to Customs within A days following the arrival date of goods, in the case the duty-payer fails to apply for clearance within the time period, a late fee of B per day shall be levied beginning from the date following the time period expires. Which of the following one is correct? (A)A is 10 days and B is NT$150 (B)A is 15 days and B is NT$200 (C)A is 10 days and B is NT$200 (D)A is 15 days and B is NT$150

21. Which of the following Incoterms mean “the seller bears all risks involved in bringing the goods to and unloading them at the named place of destination”? (A)Delivered Duty Paid (B)Delivered at Place Unloaded (C)Delivered at Place (D)Cost Insurance and Freight

22. Which of the following Incoterms mean “the seller delivers the goods and transfers the risk to the buyer by handing them over to the carrier”? (A)Cost and Freight (B)Delivered Duty Paid (C)Cost Insurance and Freight (D)Carriage and Insurance Paid To

23. A reference to an Incoterms 2020 rule in a sales contract clearly outlines the obligations of both parties concerning several key topics, such as: (A)Risks, profits, transportation and customs clearance (B)Risks, cost, transportation and security clearance (C)Risks, cost, transportation and customs clearance (D)Risks, carbon neutral, transportation and customs clearance

24. How many days should containers carrying maritime express consignments be dismantled and delivered to the warehouse after being stored in the temporary container storage area? (A)Two calendar days (B)Two working days (C)Three calendar days (D)Three working days

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