税关

税 = 兑 + 禾 : Sheldon Shrimp opened an exchange booth in the Eiffel Tower's bathroom, and shortly thereafter a tax collector visits to collect the tax. Sheldon's business was rather mediocre though, so he can only offer a bowl of cereals as payment.

关 = 丷 + 天 : A mean crocodile (丷) is chasing Gitta Giraffe (gu) in front of the anthill (an1). It almost caught up, when an angel (天) appears and pushes its off button (mnemonic symbol for 关) to save Gitta Giraffe.