民國112年 第2梯次 國貿業務乙級 術科
第2題
二、貿易單據審改(本題共10 小題,每小題3 分,合計30 分) 請根據下列信用狀內容,審核所附押匯單證編號○1○2○3...內容,並將錯誤之 編號及正確答案寫…
題目
二、貿易單據審改(本題共10 小題,每小題3 分,合計30 分) 請根據下列信用狀內容,審核所附押匯單證編號○1○2○3...內容,並將錯誤之 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 Correct with Current Key FIN UAK Output/Message Type 700 Issue of a Documentary Credit Input Time/MIR 1359 2300415 BNMXMXMMXXX Received from BNMXMXMMXXX BANCO NACIONAL DE MEXICO S.A. Priority/Delivery/Obsol Normal Sequence of Total *27 : 1/1 Form of Doc. Credit *40A : IRREVOCABLE Doc. Credit Number *20 : BNDM238996 Date of Issue 31C : 230415 Applicable Rules *40E : UCP LATEST VERSION Date and Place of Expiry *31D : 230715 IN THE COUNTRY OF BENEFICIARY Applicant *50 : TAYLOR ANGEL MONTILLA CORDOBA CATALINA VILLAVICENCIO 6305, MEXICO Beneficiary *59 : GALAXY ENTERPRISE COMPANY LIMITED 9F, NO. 1689, SEC. 5, FEN LIAO EAST RD., LIN KOU DIST. NEW TAIPEI CITY, TAIWAN, R.O.C. Currency Code Amount *32B : CURRENCY USD AMOUNT 61,750.00 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 : PERMITTED Port of Loading 44E : ANY ASIAN PORT Port of Discharge 44F : VERACRUZ, MEXICO Latest Date of Shipment 44C : 230705 20000-112202 國貿業務乙級試題第2 頁 / 共7 頁 Description of Goods 45A : 5,000 PCS OF BACKPACKS CFR VERACRUZ (INCOTERMS 2020) AS PER PROFORMA INVOICE NO. TA-230410 DATED APR. 10, 2023 Documents Required 46A : 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING IMPORT LICENCE NO. MXL-7688 AND CERTIFYING THAT THE GOODS ARE OF VIETNAMESE ORIGIN 2. NEUTRAL PACKING LIST IN DUPLICATE 3. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO OUR ORDER MARKED FREIGHT PREPAID AND BENEFICIARYS NAME WITH FULL ADDRESS AS SHIPPER 4. BENEFICIARYS CERTIFICATE STATING THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED DOCUMENTS HAS BEEN COURIERED DIRECTLY TO THE APPLICANT BY THE BENEFICIARY WITHIN 5 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. SHIPMENT TO BE EFFECTED BY CONFERENCE LINE VESSELS ONLY 2. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER 3. A DISCREPANCY FEE OF USD85 OR EQUIVALENT IS TO BE DEDUCTED FROM EACH DRAWING, IF DOCUMENTS ARE PRESENTED WITH DISCREPANCIES 4. NEGOTIATION UNDER RESERVE OR GUARANTEE IS NOT ALLOWED 5. T/T REIMBURSEMENT IS NOT ALLOWED 6. SHIPPING MARK: TAMC (IN OVAL)/C/NO.1-UP Details of Charges 71B : ALL BANKING CHARGES OUTSIDE MEXICO ARE FOR BENEFICIARYS ACCOUNT Period for Presentation 48 : DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTER SHIPPING DATE BUT WITHIN L/C EXPIRY DATE Confirmation Instruction *49 : WITHOUT Instructions to Pay/Acc/Neg Bank 78 : UPON RECEIPT OF THE DOCUMENTS IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REMIT THE AMOUNT AS PER YOUR INSTRUCTIONS. Sender to Receiver Information : PLEASE FORWARD THE DOCUMENTS IN TWO LOTS TO US. Trailer MAC: 29540C0E CHK: C32E6E0C2F99 Bill of Exchange Draft No. TA-230623 Exchange for USD29,510.00 Taipei, Taiwan JUNE 25, 2023 At XXX sight of this FIRST of Exchange (Second of the same tenor and date being unpaid) Pay to the order of FIRST COMMERCIAL BANK The sum of XXX value received Drawn under Letter of Credit No. BNDM238996 Dated JUNE 25, 2023 Issued by BANCO NACIONAL DE MEXICO S.A. To BANCO NACIONAL DE MEXICO S.A. GALAXY ENTERPRISE CO., LTD. ○ Cindy Chiang ○ ○ ○ ○ ○ 20000-112202 國貿業務乙級試題第3 頁 / 共7 頁 GALAXY ENTERPRISE COMPANY LIMITED 9F, NO.1689, SEC. 5, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. Tel: +886-2-260xxxxx Fax: +886-2-260xxxxx INVOICE No. TA-230623 Date: JUNE 25, 2023 INVOICE of 5,000 PCS OF BACKPACKS For account and risk of Messrs. TAYLOR ANGEL MONTILLA CORDOBA CATALINA VILLAVICENCIO 6305, MEXICO Shipped Per S.S. EVER LEADING V.106E Sailing on or about JUNE 25, 2023 Shipment From XXX To MEXICO Marks & Nos. Quantity Description of Merchandise Unit Price Amount BACKPACKS XXX 3,000 PCS BL-248 Cartoon Backpack USD4.81 USD14,430.00 2,000 PCS 5,000 PCS vvvvvvvv BL-673 School Backpack USD7.54 USD15,080.00 USD29,510.00 (USD3,500.00) USD26,010.00 vvvvvvvvvvvv GALAXY ENTERPRISE COMPANY LIMITED 9F, NO.1689, SEC. 5, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. PACKING/WEIGHT LIST No. TA-230623 Date: JUNE 25, 2023 PACKING LIST of XXX MARKS & NOS. For account and risk of Messrs XXX Shipped Per S.S. EVER LEADING V.106E Sailing on or about JUNE 25, 2023 Shipment From ANY ASIAN PORT To XXX Packing No. Description Quantity Net Weight Gross Weight Measurement XXX 1-300 BL-248 Carton Backpack @10 PCS 3,000 PCS @7.5 KGS 2,250 KGS @9.0 KGS 2,700 KGS @0.085 CBM 25.500 CBM 301-400 BL-673 School Backpack @20 PCS 2,000 PCS @10.4 KGS 1,040 KGS @12.0 KGS 1,200 KGS @0.056 CBM 5.600 CBM 5,000 PCS vvvvvvvvv 3,290 KGS vvvvvvvvv XXX KGS vvvvvvvvvv XXX CBM vvvvvvvvvv SAY XXX ONLY ○ DRAWN UNDER BANCO NACIONAL DE MEXICO S.A. L/C NO. BNDM238996 DATED XXX AS PER PROVISIONAL INVOICE NO. TA-230410 DATED APRIL 10, 2023 IMPORT LICENCE NO. MXL-7688 WE HEREBY CERTIFY THAT THE GOODS ARE OF VIETNAMESE ORIGIN. GALAXY ENTERPRISE CO., LTD. _______________________________ Cindy Chiang CFR VERACRUZ (INCOTERMS 2020) PER PC TAMC (IN OVAL) VERACRUZ C/NO.1-400 MADE IN TAIWAN SAY TOTAL FOUR HUNDRED (400) CARTONS ONLY L/C NO. BNDM238996 Total: XXX CTNS vvvvvvvvvvvvvv advance payment ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-112202 國貿業務乙級試題第4 頁 / 共7 頁 Shipper GALAXY ENTERPRISE CO., LTD. S/O No. 1966 B/L No. CAMVEA6799819 Yangming Marine Transport Corporation BILL OF LADING Consignee TO ORDER OF BANCO NACIONAL DE MEXICO S.A. Notify Party TAYLOR ANGEL MONTILLA CORDOBA CATALINA VILLAVICENCIO 6305, MEXICO Pre-carriage by Place of Receipt CY FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Ocean Vessel Voy. No. EVER LEADING 106E Port of Loading CAI MEP Port of Discharge XXX Place of Delivery CY Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Description of Goods Carriers Load, Count & Seal BACKPACK L/C NO. BNDM238996 Gross Weight Measurement Freight Charges Weight Measurement Rate Per Prepaid Collect Carrier’s Reference TOTAL Service Type of Goods RCV DELY 1.CY 2.CFS 3.DOOR 1.CY 2.CFS 3.DOOR 1.ORD 2.REEF 3.DANG Freight prepaid at TAIPEI Freight payable at Place and date of issue Ex. Rate Number of original B(s)/L THREE (3) Yangming Marine Transport Corp. As Master Date Laden on board the vessel GALAXY ENTERPRISE COMPANY LIMITED 9F, NO.1689, SEC. 5, FEN LIAO EAST RD. LIN KOU DIST., NEW TAIPEI CITY TAIWAN, R.O.C. BENEFICIARYS CERTIFICATE ************************* To whom it may concern: WE HEREBY STATE THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED DOCUMENTS HAS BEEN COURIERED DIRECTLY TO THE APPLICANT BY THE BENEFICIARY WITHIN 5 DAYS AFTER SHIPMENT. ○ YMLU 2032876 /20/ YM998563 5,000 PCS. vvvvvvvvv 3,900 KGS vvvvvvvvv 31.100 CBM vvvvvvvvvv 〝FREIGHT PREPAID〞 Total No. of Containers or Packages (in words) ORIGINAL SAY TOTAL XXX ONLY. FREIGHT AS ARRANGED JUNE 25, 2023 XXXXX Re: L/C No. BNDM238996 Issuing Bank: XXX. Dated: XXX Amount: USD XXX Commodity: XXX GALAXY ENTERPRISE CO., LTD. ______________________________ Cindy Chiang ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-112202 國貿業務乙級試題第5 頁 / 共7 頁
參考解答
- 本科目術科為國貿個案實作（信用狀審核、貿易單據審改、貿易計算及書信），本頁為個案題目與單據內容；完整正確答案仍須依信用狀條款及 UCP600 逐項比對。
- 準備方向：熟悉 UCP600、Incoterms 2020、信用狀欄位（申請人、受益人、金額、有效期限、裝運港、分批／轉運、單據要求）。
- 單據審改應逐欄比對匯票、商業發票、裝箱單、提單及保險單之金額、日期、裝運港、品名、數量、保險金額（通常發票金額加 10%）及單據份數。
- 貿易計算應熟悉 FOB、CFR、CIF 之價格換算、運費與保險費計算、佣金及匯率換算。
- 貿易書信應注意格式、稱謂、主旨、條列清楚及語氣禮貌，並依題意回覆交期、付款或索賠事項。
