二、進出口價格核算 (本題共 5 小題,每小題 2分,合計 10分) 請根據下列資料,分別計算空運運費及進口稅費等各項問題,並將正確答 | (一) 空運運費 (…

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二、進出口價格核算 (本題共 5 小題,每小題 2分,合計 10分) 請根據下列資料,分別計算空運運費及進口稅費等各項問題,並將正確答 | (一) 空運運費 (6 分) 快樂公司委託空運公司承運機器玩具一批從台北至紐約,相關資料如 下: (1)貨物數量: 48 pcs. (2)包裝方式: 12pcs/ctn/23 kgs/25 kgs/25" x 41.5" x 22.5" (3)向航空公司申報貨物價值為TWD318,240 (4)匯率為 USD1=TWD33.15 (5)航空公司對於每公斤貨物價值超過 USD26 » 收取 0.75%的報值費 (6)航空公司所報 GCR 每公斤費率如下: | Min.「 +45KGM | +100KGM | +300KGM | +500KGM | 請依上述資料回答下列間題: 體積重量= KGS.。 @每件應付空運運費= USD > @報值費= USD 。 RRB CLERE 6-1 (=) 進口稅費 (4分) 某進口商從紐西蘭進口乳酪乙批共 12,500 kgs.,其申報進口價格FOB USD2.76/per kg.、Total Ocean Freight USD850.00、Total Insurance Premium USD78.77 ; 經查財務部關務署報關適用外幣匯率其「 買入」 匯率為 USD1= TWD32.50;「賣出」匯率為 USD1=TWD32.60 , 進口 關稅率如下表。該批貨之進口日期為 104 年9月2 日,但進口商於 104 年9月 20日才向海關申報;而海關填發稅款繳納證之日期為 104 年9 月 23 日,公司遲至 104年 10 年 13 日才到台灣銀行收稅處繳納。 | 國定稅率 | Tariff Rate a 第二欄 | 第三欄 Column I | Column II | Column II | 9 | 免稅 | 20% | 5% | (PA,GT,NISVHN,SGNZ) | @DPV= TWD ° @關稅滯納金= TWD___。 20000-105202 Biers | 回 = BARBS (AEE 10 小題,每小題 3分,合計 305) 請根據所附之信用狀內容,審核匯飄、商業發栗、裝箱單、提單及受益人 (每題錯誤編號 1 分及正確答案 2分) | THE SHANGHAI COMMERCIAL & SAVINGS BANK, LTD. MT S700 Issue of Documentary Credit MSGACK DWS765I Auth OK | Basic Header F 01 SCSBTWTA018 1081 2096999 | Application Header 0 700 1809160112 MADRESMM | * BANCO DE MADRID S.A. * MADRID User Header Service Code 103: Bank Priority 113: Msg User Ref. 108: BMSAMD6489 Info. From CI = 115: Sequence of Total *27 =: 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : BDM2016MD98 Date of Issue 31C : 160112 Applicable Rules *40E : UCP LATEST VERSION | Date and Place of Expiry *31D : 160412 PLACE IN THE BENEFICIARY’S COUNTRY | Applicant *50 : FOREST EXCLUSIVAS S.L. CARRER DASIVAL, 67943 PALMA, ILLES BALEARS SPAIN Beneficiary *59 : LUCKY TECHNOLOGY CORPORATION SF, NO.868, FEN LIAO EAST RD., LIN KOU DIST., NEW TAIPEI CITY, TAIWAN, R.O.C. Currency Code Amount *32B : USD118,790.00 Max. Credit Amount 39B : NOT EXCEEDING ; Available with/by *41D : ADVISING BANK BY NEGOTIATION Drafts at 42C : SIGHT FOR FULL INVOICE VALUE | Drawee 42D : OPENING BANK Partial Shipments 43P : PERMITTED Transshipment 43T : PROHIBITED Port of Loading 44E : ANY ASIAN PORT Port of Discharge 44F : VALENCIA Place of Delivery 44B : MADRID Latest Date of Shipment 44C : 160402 [RSIS CRAG 6-2 Description of Goods 454 : MEDICAL DEVICES CPT MADRID AS PER SALES CONFIRMATION NO.FE-151218 DATED DEC. 18, 2015 Documents Required 46A : 1. SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE 2. PACKING LIST IN TRIPLICATE SHOWING NW, GW AND MEASUREMENT OF EACH CARTON 3. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDER MARKED FREIGHT PREPAID AND BENEFICIARY'S NAME WITH FULL ADDRESS AS SHIPPER 4. BENEFICIARY’S CERTIFICATE STATING THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO APPLICANT WITHIN 5 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. T/T REIMBURSEMENT IS NOT ALLOWED 2. TRANSPORT DOCUMENTS AND OTHER DOCUMENTS DATED PRIOR TO THE DATE OF THIS CREDIT ARE NOT ACCEPTABLE. 3. ALLDOCUMENTS MUST BEAR OUR CREDIT NUMBER 4. NEGOTIATION UNDER RESERVE OR GUARANTEE IS NOT ALLOWED 5. ADISCREPANCY FEE OF USD70 SHALL BE DEDUCTED FROM THE PROCEEDS FOR ALL DOCUMENTS NEGOTIATED WITH DISCREPANCIES DRAWN UNDER. THIS L/C. THIS SUBJECT CHARGE SHALL BE FOR ACCOUNT OF THE BENEFICIARY 6. THIS CREDIT IS TRANSFERABLE WITH THE ADVISING BANK Details of Charges 71B : ALLBANKING CHARGES OUTSIDE SPAIN ARE FOR ACCOUNT OF BENEFICIARY Period for Presentation 48 : TRANSPORT DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE EXPIRY DATE OF THIS CREDIT. Confirmation Instruction *49 : WITHOUT 20000-105202 國貿對 Instructions to Negotiating 78 : DOCUMENTS TO BE SENT TO US IN TWO SETS BY COURIER Bank SERVICE. THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT BY THE NEGOTIATIING BANK FOR ALL PAYMENTS MADE IN CONFORMITY WITH THE TERMS AND CONDITIONS OF THE | CREDIT AND WITHIN ITS VALIDITY. WE SHALL REMIT THE | AMOUNT ON RECEIPT OF DOCUMENTS AS PER YOUR | INSTRUCTIONS. | ) Trailer MAC: 00000000 CHK: 88E68DCA999 ) Bill of Exchange Draft No. FE-160308 Exchange for USD46,402.50 © Taipei, MARCH 10, 2016 At__XxX ® sight of this FIRST of Exchange (SECOND being unpaid) Pay to the order of THE SHANGHAI COMMERCIAL & SAVINGS BANK, LTD. The sum of XXX value received Drawn under L/C No. BDM2016MD98 Dated APRIL 12,2016 © | Issued by BANCO DE MADRID S.A. MADRID ® To BANCO DE MADRID S.A.MADRID © LUCKY TECHNOLOGY CORP. Vikkie Chiang 娘業務乙級試題 6-3 LUCKY TECHNOLOGY CORPORATION 5F, NO. 868, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. Tel: +886-2-260xxxxx Fax: +886-2-260xxxxx © INVOICE No. FE-160308 Date: MAR. 10, 2016 INVOICE of XXX For account and risk of Messrs. FOREST EXCLUSIVAS S.L. CARRER DASIVAL, 67943 PALMA, ILLES BALEARS, SPAIN. @ SO Shipped Per S.S. YMWARMTH 193W Sailing on or about MAR. 10, 2016 Shipment From XXX To VALENCIA @ via XXX Marks & Nos. Description of Merchandise Amount MEDICAL DEVICES PT MADRID INCOTERMS 2000 FESL 250 pes. |LT-165 Athlete Auto-Mini Bike [USD74.25/pe. | USD18,562.50 MADRID VIA VALENCIA C/NO.A1-A250 150 pes. | LT-168 Athlete Rehabilitation Bike |USD185.60/pc. | USD27.840.00 B1-B150 400 pes. USD46,402.50 MADE IN TAIWAN | Yvvvvv @ dedubt advance payment 5.000.00 USD41,402.50 VVVVVVVVVVVV SAY XXX ONLY. @ DRAWN UNDER BANCO DE MADRID S.A. MADRID L/C NO. BDM2016MD98 DATED XXX ® A$ PER SALES CONFIRMATION NO. FE-151218| DATED DEC. 8, 2015 LUCKY TECHNOLOGY CORP. Vifkie Chiang 20000-105202 BYES a LUCKY TECHNOLOGY CORPORATION 5F, NO. 868, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. Tel: +886-2-260xxxxx Fax: +886-2-260xxxxx @ PACKING NOTE No. FE-160308 Date: MAR. 10, 2016 ; PACKING LIST of 400PCS.OFMEDICALDEVICES © MARKS & NOS. : ; For account and risk of Messrs FOREST EXCLUSIVAS S.L. ! CARRER DASIVAL, 67943 PALMA, ILLES BALEARS, SPAIN FESL Shipped Per S.S. XXX MADRID Sailing on or about _ MAR. 10, 2016 NOME ASOe Shipment From KEELUNG © B1-B150 ; To XXX MADE IN TAIWAN Packing No. Measurement @ MEDICAL DEVICES 1-250 LT-165 Athlete Auto-Mini @1 PC. @5.7KGS. | @7.0KGS. |@0.054 CBM Bike 250 PCS. 1425 KGS. 1750 KGS. | 13.500 CBM 251-400 _|LT-168 Athlete @1 PC. @17.0KGS.| @19.0 KGS. |@0.101 CBM Rehabilitation Bike 150 PCS. 2550 KGS. | 2850 KGS. | 15.150 CBM Total: 400 CINS 400 PCS. 3,975KGS. | 4,600KGS. | 28.650 CBM VVVVVVV vvvvvvv | vvvvvvvw | vvvvvvvvvv @ SAY TOTAL FOUR DRED (400) CARTONS ONLY. @ L/CNO.BDM2016MD98 ILUCKY TECHNOLOGY CORP. Vikkie Chiang (RRB CRAG 6-4 Shipper S/O No. B/L No. LUCKY TECHNOLOGY CORPORATION ® | 1968 KSGMD16799880 Yangming Marine Transport Corporation Consignee TO ORDER OF BANCO DE MADRID S.A. @) BILL OF LADING INotify Party @ TIBA INTERNATIONAL S.A. JOSE AGUIRRE, 40-7 VALENCIA, 46011 SPAIN Pre-carriage by Place of Receipt |FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) KEELUNG CY Ocean Vessel Voy. No. |Port of Loading [YM WARMTH 193W| KAOHSIUNG Port of Discharge Place of Delivery Final destination (for the Merchant reference) VALENCIA © MADRID cy @ (Container No. Seal No. [Number of Description of Goods Gross Weight | Measurement [Marks & Numbers Keg Ee? [Packages ) {LU 2032425 998232 Consignee’s Load, Count & Seal 全伍 po 8 MEDICAL DEVICES 4,600 KGS | 28.650 CFT 400 PCS VVVVVVVVV | VVVVVVVVV L/C NO. BDM2016MD98 ® FREIGHT PREPAID” Total No. of Containers gr ORIGINAL Packages (in words) SAY TOTAL XXX ONLY. Freight ‘Weight Measurement | Rate Per Prepaid Collect AS ARRANGED nS #8&£&58=£€— a Type of lad CY |1.CY 1.0RD Freight prepaid at —_|[Freight payable at Place and date of issue 2.CFS |2.CFS 2.REEF TAIPEI 3.DooR |?.DooR 5.DANG [Ex. Rate Number of original B(syL_|Yangming Marine Transport Corp. ® THREE (3) \Date Laden on board the vessel |AS CARRIER i ae 20000-105202 國貿# LUCKY TECHNOLOGY CORPORATION 5F, NO. 868, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY | TAIWAN, R.O.C. BENEFICIARY'S CERTIFICATE | | FESS ISCO SIO IO I KOR kf kof hak ak ok | “” | To whom it may concern: Re: L/C No. BDM2016MD98 i Issuing Bank: BANCO DE MADRID S.A. | @® Dated: Jan. 12, 2016 Amount: USD XXX Commodity: 400 pes. of Medical Devices : WE HEREBY STATE THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED | DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO APPLICANT (FOREST | EXCLUSIVAS S.L.) WITHIN 5 DAYS AFTER SHIPMENT. e) LUCKY TECHNOLOGY CORP. Vikie Chiang 貿業務乙級試題 6-5

參考解答

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