The new expense reporting system is too complicated for most staff to use without training.

新的費用報銷系統太複雜了，大多數員工沒受訓練根本不會用。

Customers complained that the refund process on our website was unnecessarily complicated.

顧客抱怨我們網站上的退款流程複雜得沒必要。

Shipping hazardous materials overseas involves a complicated set of customs regulations and forms.

海運危險物品涉及一套複雜的海關規定和表格。