民國103年 第2梯次 國貿業務乙級 術科

第3題

三、貿易單據審改(本題共 10 小題,每小題 3分,合計 30 分) 請根據所附之信用狀內容,審核匯票、商業發票、裝箱單、提單及保險單 | 之編號0@@...內…

題目

三、貿易單據審改(本題共 10 小題,每小題 3分,合計 30 分) 請根據所附之信用狀內容,審核匯票、商業發票、裝箱單、提單及保險單 | 之編號0@@...內容,並將錯誤編號及正確答案寫在答案紙。(每題錯誤編 | 號 1 分及正確答案 2分) Authentication Result: Correct with current key | Instance Type and Transmission Original received from SWIFT > Priority : Normal Message Output Reference : 1000 130308PNBPTWTPCXXX0755388 L Correspondent Input Reference : 2002 130308BSAMLKLXAXXX021879 Swift Output : 700 ISSUE OF A DOCUMENTARY CREDIT 彌 Sender : BSAMLKLXAXXX SAMPATH BANK PLC-COMPANY NO. PQ 144 | SAMPATH CENTRE 110, SIR JAMES PEIRIS MAWATHA Be COLOMBO, SRI LANKA | Receiver: PNBPTWIPXXX | WELLS FARGO BANK, N.A., TAIPEI] BRANCH (FORMERLY KNOWN AS WAC) FLOOR 17, 44 SECTION 2, CHUNG SHAN NORTH ROAD TAIPEI, TAIWAN a (Ch 27 “: Sequence of Total | 1/1 40A : Form of Documentary Credit IRREVOCABLE 20 : Documentary Credit Number 519622606688 31C : Date of Issue 140208 ; 40E : Applicable Rules UCP LATEST VERSION 31D : Date and Place of Expiry 140428 TAIWAN 50: Applicant ANINAKA GIFT (PVT) LIMITED 1200 NAWALA ROAD, COLOMBO, SRI LANKA 59 : Beneficiary KEIRA GU ENTERPRISE COMPANY LIMITED NO. 6578, SEC. 1, FEN LIAO EAST ROAD, LINKOU DIST., NEW TAIPEI CITY 244 TAIWAN, R.O.C. 32B : Currency Code, Amount USD41,064.00 41A : Available with.....by..... PNBPTWTPXXX WELLS FARGO BANK, N.A., TAIPEI BRANCH (FORMERLY KNOWN AS WAC) 國貿業務乙級 6-2 FLOOR 17, 44 SECTION 2, CHUNG SHAN NORTH ROAD, TAIPEI, TAIWAN BY NEGOTIATION 42C : Drafts at 90 DAYS AFTER BILL OF LADING DATE FOR FULL INVOICE VALUE 42A : Drawee SAMPATH BANK PLC-COMPANY NO. PQ 144 SAMPATH CENTRE 110, SIR JAMES PEIRIS MAWATHA COLOMBO, SRI LANKA 43P : Partial Shipments NOT ALLOWED 43T : Transshipment NOT ALLOWED 44E : Port of Loading/Airport of Departure ANY PORT IN TAIWAN 44F : Port of Discharge/Airport of Destination COLOMBO 44C : Latest Date of Shipment 140407 4S5A : Description of Goods and/or Services HAND CLAPPER H.S. CODE NO. 392690 CIF COLOMBO 46A : Documents Required

  1. (1) COMMERCIAL INVOICE IN 4 COPIES QUOTING FULL NAME AND ADDRESSOF THE APPLICANT AS PER FIELD 50 AND CERTIFYING THAT SHIPMENTCONFORMS TO PROFORMA INVOICE NO. AG-140115 DD 15/01/2014 ANDQUOTING HS CODE NO. ALL INVOICES SHOULD BE DATED AND MANUALLYSIGNED AND NO PHOTOCOPIES OF THE SIGNATURES ARE PERMISSIBLE
  2. (2) FULL SET CLEAN ON BOARD MARINE BILLS OF LADING CONSIGNED TOTHE ORDER OF SAMPATH BANK PLC-COMPANY NO. PQ 144 QUOTING OURDOC CREDIT NO. MARKED FREIGHT PAID NOTIFY APPLICANT AND US
  3. (3) INSURANCE POLICY/CERTIFICATE FOR 110 PCT OF CIF VALUE COVERINGINSTITUTE CARGO CLAUSES (A), INSTITUTE WAR CLAUSES (CARGO) ANDINSTITUTE STRIKES CLAUSES (CARGO) MARKED PREMIUM PAID CLAIMSPAYABLE IN COLOMBO
  4. (4) PACKINNG LIST IN 3 COPIES5. CERTIFICATE OF TAIWAN ORIGIN IN 2 COPIES47A : Additional Conditions1, ARTICLE 18(B) OF UNIFORM CUSTOMS AND PRACTICE FOR DOC CREDITSICC PUBLICATION NO.600 IS EXCLUDED2. TRANSPORT DOCUMENTS DATED PRIOR TO THE DATE OF THIS CREDIT ARENOT ACCEPTABLE3. IF THE DOCUMENTS ARE FOUND TO BE DISCREPANT ON THE FIRSTPRESENTATION, USD75 OR AN EQUIVALENT VALUE WILL BE DEDUCTEDFROM THE BILL PROCEEDS AT THE TIME OF PAYMENT/REIMBURSEMENTFOR EACH SET OF DISCREPANT DOCUMENTS4. COMMERCIAL INVOICE SHOULD BE DATED ON OR BEFORE THE DATE OFTRANSPORT DOCUMENTS20000-103202 EYi5. DRAFTS AND DOCUMENTS SHOULD BE ISSUED IN THE LANGUAGE OF THEDOC CREDIT6. CREDIT ALSO AVAILABLE WITH MEGA INTERNATIONAL COMMERCIALBANK CO., LTD., TAIWAN71B : ChargesALL BANK CHARGES OUTSIDE SRI LANKA INCLUDING REIMBURSINGCHARGES ARE ON BENEFICIARY’S ACCOUNT.48 : Period for PresentationWITHIN 21 DAYS FROM SHIPMENT DATE49 : Confirmation InstructionsWITHOUT i78 : Instructions to Paying/Acpting/Nego Bank+DRAFTS AND ALL DOCUMENTS MUST BE FORWARDED TO SAMPATH BANKPLC, TRADE SERVICES NO.110, SIR JAMES PEIRIS MW, COLOMBO 2, PORTCODE 00200, SRI LANKA BY COURIER+ALL DRAWINGS MUST BE NOTED ON THE REVERSE OF THE CREDIT ADVICE+ON RECEIPT OF DOCUMENTS CONFORMING TO ALL CREDIT TERMS ANDCONDITIONS WE SHALL REIMBURSE IN THE CURRENCY OF THE DOC CREDITAS PER YOUR INSTRUCTIONS57D : Advise Thru BankMEGA INTL COMMERCIAL BANK CO., LTD.HSIN CHUANG BR., 421 SU YUAN RD., HSIN CHUANG DIST., NEW TAIPEICITY, TAIWAN, R.0.C.weston tenn anne nnn n anna nnennnnnnnennennannnnnnneMessage Trailer----------------------------eennnnnnnnnn nn nneennnnnn=Bill of ExchangeNo. AG-140318Exchange for USD41,064.00 @ Taipei, MARCH 20,2014 ©At _90 DAYS DATE @__ SIGHT of this FIRST of Exchange (Second Unpaid)Pay to the order of MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD.SAY U.S. DOLLARS FORTY ONE THOUSAND SIXTY FOUR ONLY. value receivedDrawn under L/C No. 519622606688 @® Dated: MARCH 20,2014 ©Issued by SAMPATH BANK PLC-COMPANY NO. PQ 144To SAMPATH BANK PLC-COMPANY NO. PQ 144© @ ANINAKA GIFT (PVT) LIMITEDFiona Koo國貿業務乙級 6-3KEIRA GU ENTERPRISE COMPANY LIMITEDNO.6578, SEC. 1, FEN LIAO EAST ROADLINKOU DIST., NEW TAIPEI CITY 244TAIWAN, R.O.C.Tel: +886-2-260xxxxxFax: +886-2-260xxxxxINVOICENo. AG-140318 Date: MAR. 19, 2014INVOICE OF _ 6,000 PCS. OF HAND CLAPPERFor account and risk of Messrs. ANINAKA GIFT (PVT) LIMITED, 1200 NAWALAROAD, ©COLOMBO, SRI LANKAShipped Per S.S. COSCO HETHER V.001WSailing on or about MAR. 20, 2014Shipment From XXX To XXXMarks & Nos. Description of Merchandise AmountHAND CLAPPER CIF COLOMBO人 INCOTERMS 2010) @aNTRI) 3,600 pes. | DL-120 Transparent Hand USD6.58/pe. | USD23,688.00; Clapper Size: 28cmSRI LANKAcINO.1-60 2.400 pes. | DL-115 Light Up Hand Clapper | USD7.24/pc. | USD17.376.00“ 6,000 pes. | Size: 26cm USD41,064.00MADE IN TAIWANVVVVVVVV VVVVVVVVVVVV® SAY U.S. DOLLARS FORTY ONE THOUSAND SIXTY FOUR ONLY.DRAWN UNDER SAMPATH BANK PLC-COMPANY NO. PQ 144L/C NO. 519622606688 DATED FEB. 8, 2014® IE HEREBY CERTIFY THAT SHIPMENT CONFORMS TO PROFORMAVOICE NO.|AG-140115 DD 15/01/2014KEIRA GU ENTERPRISE CQ., LTD.Fiona oo|20000-103202 EREKEIRA GU ENTERPRISE COMPANY LIMITEDNO.6578, SEC. 1, FEN LIAO EAST ROADLINKOU DIST., NEW TAIPEI CITY 244 |TAIWAN, R.O.C.Tel: +886-2-260xxxxxFax: +886-2-260xxxxx® PACKING/WEIGHT LIST iNo. AG-140318 Date: XXXPACKING LISTOF 6,000 PCS. OF HAND CLAPPER MARKS & NOS.For account and risk of Messrs ANINAKA GIFT (PVT) @LIMITED, 1200 NAWALA ROAD, COLOMBO,SRILANKA 一 AGPL| -Shipped PerSS.__COSCOHETHER VoOlW CIN TRI)Sailing on or about” MAR20204 COLOMBOShipment From “XXX C/NO.1-60To SRIL. MADE IN TAIWANPacking No. MeasurementHAND CLAPPER1-30 DL-120 Transparent Hand |@120 PCS. | @12.5 KGS.) @14.0 KGS. |@0.074 CBM.Clapper Size: 28cm 3,600 PCS. 375.0 KGS.| 420.0 KGS. | 2.220 CBM31-60 DL-115 Light Up Hand @80 PCS. | @11.6KGS.} @13.2 KGS. |@0.062 CBMClapper Size: 26cm 2,400 PCS. 348.0 KGS.| 396.0 KGS. | 1.860 CBMTOTAL: of CINS 6,000 PCS. | 723.0 KGS.| 816.0 KGS. | 4.080 CBM® SAY TOTAL SIXTY (60) CARTONS ONLY.KEIRA GU ENTERPRISE CQ., LTD.Fiona oo國貿業務乙級 6-4Shipper 上 B/L No.KEIRA GU ENTERPRISE CO., LTD. 人@ KSGCMB148T6299Yangming Marine Transport CorporationConsigneeTO THE ORDER @BILL OF LADINGNotify PartyANINAKA GIFT (PVT) LIMITED ®1200 NAWALA ROAD, COLOMBOSRI LANKAIFORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)'Pre-carriage by Place of ReceiptKEELUNG CFSOcean Vessel Voy. No. {Port of LoadingCOSCO HETHER 001W| KAOHSIUNG‘Port of Discharge Place of Delivery Final destination (for the Merchant reference)COLOMBO ® COLOMBO CFSContainer No. [Seal No. [Number of Kind of packages; Description of goods Gross weight [MeasurementMarks & Numbers |containers or Kgs/bs Mcftpackages 8YMLU 3072895 YM102-823896 / 20°f HAND CLAPPER 816KGS | 4.080 M?@ VVVVVVVV VVVVVVVV60 CTNSVVVVVVVV@) “FREIGHT PREPAID”LIC NO. 519622606688Total No. of containers or! ORIGINALpackages (in words SAY TOTAL SIXTY (60) CARTONS ONLY.Freight Weight Measurement |Rate Per Prepaid CollectAS ARRANGEDaeat TOTAL品LCY |1.CY 1.ORD Freight prepaid at [Freight payable at Place and date of issue2.CFS 「2.CFS 2REEF [TAIPEI3.DOOR |3.DooR |3.DANG [Ex. Rate [Number of original B(syL_ |Yangming Marine Transport Corp.@ FOUR (4)Date Laden on board the vesselAS CARRIER圖 MAR. 20, 2014 Signature20000-103202 Ee富邦產物保險股份有限公司Fubon Insurance Co., Ltd. i財政部核發營業執照號碼: 台係字第 028 號HEAD OFFICE: 237 CHIE KUO SOUTH ROAD, SEC.1, TAIPEI, TAIWAN, R.O.C.TELEPHONE: 90202706-7890 FAX: (02)2704-2915MARINE CARGO POLICY ORIGINAL |POLICY NO.23A3M-00088888 ASSUREDCLAIM, IF ANY, PAYABLE AT/IN KEIRA GU ENTERPRISE CO., LTD.COLOMBO IN USD |INVOICE NO. AG-140318 |CLAIM AGENT: AMOUNTINSURED_USD45,170.40” @ |NEAREST LLOYD'S AGENT SAY U.S.DOLLARS FORTY FIVE THOUSAND ONE HUNDREDSEVENTY AND CENTS FORTY ONLY.WHEN PRESENTING CLAIM ALL OF SHIP OR VESSELTHE CONCERNED DOCUMENTS COSCO HETHER V.001W FROM KEELUNG TO XXX @SHOULD BE WRITTEN IN OR SAILING ON/OR ABOUT MAR. 20,2014. ;TRANSLATED INTO ENGLISH. :SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)HAND CLAPPER 6,000 PCS. (60 CARTONS)CONDITIONSSUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETOInstitute Radioactive Contamination Exclusion ClauseTermination of Transit Clause (Terrorism), Institute Classification ClauseINSTITUTE CARGO CLAUSES (A) iD)INSTITUTE WAR CLAUSES (CARGO)Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSUREDSIGNED IN TAIPEI ON 63 MAR.18,2014 NUMBERS OF POLICES ISSUED IN DUPLICATEINSTITUTE REPLACEMENT CLAUSE (APPLYING This insurance does not cover any loss or damage to theTO MACHINERY). In the event of loss of or damage to property which at the time of the happening of such lossany part or parts of an insured machine caused by a peril or damage is insured by or would but for the existence of /covered by the Policy, the sum recoverable shal] not the Policy be insured by any fire or other insuranceexceed the cost of replacement or repair of such part or _ policy or policies except in respect of any excess beyondp Pi Pp |parts plus charges for forwarding and refitting, if “the amount which would have been payable under. theincurred, but excluding duty unless the full duty is fire or other insurance policy or policies had thisincluded in the amount insured, in which case loss, if insurance not been effected.any, sustained by payment of additional duty shall alsobe recoverable. ‘Notwithstanding anything contained herein or attached hereto to theCO-INSURANCE CLAUSE country. This insurance is understood and agreed to be subject to English(applicable in case of Co-Insurance) Jaw and practice only as to liability for and settlement of any and allIt is hereby understood and agreed that the Policy is issued by FUBON 5laims.INSURANCE COMPANY LIMITED, on behalf of the co-insurance who, . ,liable for their respective subscription specified in this Policy. We, FUBON INSURANCE COMPANY LIMITED, hereby agree in[Warranted shipped under deck unless otherwise specified or containerized |°onsideration of the payment to us by or on behalf of the Assured of theshipment. Premium as arranged to insure against loss damage liability or expense toIn the event of loss or damage which may involve a claim under _ |'° tent and in the manner herein provided,ithe insurance, no claim shall be paid unless immediate notice of 則such loss or damage has been given to and a Survey Report In witness whereof, I the undersigned of FUBON INSURANCEobtained from this Company's Office or Agents specified in ihis [COMPANY LIMITED, on behalf of the said Company have subscribedPolie My Name in the place specified as above to the policies, the issued字 numbers thereof being specified as above, of the same tenor and date, onelof which being accomplished, the others to be void, as of the date specifiedas above.lin case of Joss or damage, please refer to the ‘IMPORTANT clause For FUBON INSURANCE COMPANY LIMITEDprinted on the attached hereto and please observe in compliance therewith.INot Valid unless countersigned by國貿業務乙級 6-5BARA (AH 3 大題,合計 30 分)請回答下列各問題,並將適當答案寫在答案紙。(一) 大弘公司為從事健康食品業之進口貿易商。今年9月向美國廠商 Dream公司訂購健康食品乙批,貿易條件為 FOB Seattle,金額為 USD15,600,付款條件為不可撤銷即期信用狀。雙方（本地版已截取題目重點；完整圖表與附件仍請對照官方 PDF。）

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