民國115年 第1梯次 國貿業務丙級 術科

第4題

四、信用狀基本分析及製單(本大題合計50 分) 請依所附信用狀部分內容及相關工廠出貨明細資料,回答答案紙上有關信用狀 之問題,並填製(一)Bill of Exc…

題目

四、信用狀基本分析及製單(本大題合計50 分) 請依所附信用狀部分內容及相關工廠出貨明細資料,回答答案紙上有關信用狀 之問題,並填製(一)Bill of Exchange、(二)Invoice、(三)Packing List、 (四)Shipping Order 等單據所要求之內容,按題號○

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  3. (3) ..依序將正確答案填入答案紙之答案欄內。Authentication Result: Correct with Current KeyInstance Type and TransmissionOriginal received from SWIFTPriority: NormalSwift Output: 700 ISSUE OF A DOCUMENTARY CREDITSender: DZ BANK AG DEUTSCHE ZENTRAL-GENOSSENSCHAFTSBANKReceiver: MEGA INTERNATIONAL COMMERCIAL BANK---------------------------------------------------Message Text -------------------------------------------------: Sequence of Total1/140A: Form of Documentary CreditIRREVOCABLE: Documentary Credit NumberZS1992092931C: Date of Issue25041340E: Applicable RulesUCP LATEST VERSION31D: Date and Place of Expiry250806 TAIWAN: ApplicantHYPER CURATION CO., LTD.PLATZ DER REPUBLIK 60325, HAMBURG, GERMANY: BeneficiaryTRUEDELIGHT INTERNATIONAL CO., LTD.NO.127, LANE 77, CHUNG HSING ROAD, WU-CHI DISTRICT, TAICHUNG CITY,TAIWAN32B: Currency Code, AmountEUR152,779.0041D: Available with.....by.....ANY BANK BY NEGOTIATION42C: Drafts atAT 60 DAYS FROM B/L DATE FOR 100% OF INVOICE VALUE42A43P::DraweeISSUING BANKPartial ShipmentsNOT ALLOWED43T: TransshipmentNOT ALLOWED44E: Port of Loading/Airport of DepartureANY TAIWANESE PORT44F: Port of Discharge/Airport of DestinationHAMBURG44CLatest Date of Shipment25072745A: Description of Goods and/or ServicesSCANNERScanJeT Pro N2600 200 SETS UNIT PRICE:EUR416.67/SETScanJeT Pro N3600 100 SETS UNIT PRICE:EUR694.45/SETAS PER P/O NO. YM-0816 DATED FEB. 23, 2025CIF HAMBURG INCOTERMS 202046A: Documents Required1. SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES2. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TOOUR ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID ANDNOTIFY APPLICANT3. PACKING LIST IN 3 ORIGINALS AND 3 COPIES
  4. (4) INSURANCE POLICY OR CERTIFICATE IN DUPLICATE IN NEGOTIABLEFORM FOR 120 PCT OF INVOICE VALUE BLANK ENDORSED COVERINGINSTITUTE CARGO CLAUSES (A), INSTITUTE STRIKES CLAUSES (CARGO)FROM SELLER’S WAREHOUSE TO BUYER’S WAREHOUSE5. BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN SENT TO APPLICANT BY COURIERWITHIN 5 DAYS AFTER THE DATE OF SHIPMENT47A: Additional Conditions1. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER2. A DISCREPANCY FEE FOR EUR90.00 WILL BE DEDUCTED FROM THEPAYMENT FOR EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES.3. SHIPPER OTHER THAN THE BENEFICIARY IS NOT ACCEPTABLE4. NEGOTIATION UNDER RESERVES PROHIBITED5. COMMERCIAL INVOICE AND B/L MUST INDICATE C.C.C. CODE:8471.60.90.10-06. MAIN MARK:HYPER (IN DIA)71B: ChargesALL BANKING CHARGES OUTSIDE GERMANY ARE FOR THE ACCOUNT OFBENEFICIARY: Instructions to Paying/Accepting/Negotiating Bank+REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED+ALL DOCUMENTS MUST BE SENT TO US BY REGISTERED AIRMAIL+ UPON RECEIPT OF DOCUMENTS IN COMPLIANCE WITH THE TERMS ANDCONDITIONS OF THIS LETTER OF CREDIT AT OUR COUNTER, WE SHALLCONFIRM MATURITY DATE AND PAYMENT SHALL BE EFFECTED AS PERINSTRUCTIONS------------------------------------------------Message Trailer----------------------------------------------------工廠出貨明細資料:BILL OF EXCHANGEDRAFT NO. KH19610917DATE: JUL. 20, 2025EXCHANGE FOR XXXAT SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENOR ANDDATE BEING UNPAID) PAY TO THE ORDER OFTAIPEI FUBON COMMERCIAL BANK CO., LTD.THE SUM OF ○2 VALUE RECEIVEDDRAWN UNDER XXXIRREVOCABLE L/C NO. ZS19920929 DATED XXXTOTRUEDELIGHT INTERNATIONAL CO., LTD.NO.127, LANE 77, CHUNG HSING ROAD, WU-CHI DISTRICT,TAICHUNG CITY, TAIWANINVOICENo KH19610917Date: JUL. 20, 2025Invoice ofFor account and risk of Messrs XXXShipped Per S.S. EVER MACRO V.1696WSailing on or about JUL. 20, 2025Shipment FromTo XXXMarks & Nos.QuantityDescription of MerchandiseUnit PriceAmountSCANNERXXXScanJeT Pro N2600EUR416.67XXXScanJeT Pro N3600EUR694.45__________________XXX SETSvvvvvvvvvXXXvvvvvvvvv型號N2600N3600包裝方式1 SET/CTN1 SET/CTN每箱重量N.W.:5.40 kgs;G.W.: 7.30 kgsN.W.: 6.10 kgs;G.W.:7.80 kgs每箱尺寸60 × 24 × 50 (CM)25” × 10” × 20”出貨數量200 SETS100 SETS○TRUEDELIGHT INTERNATIONAL CO., LTD.SHEN CHEN○○○XXXSAY XXXDRAWN UNDER XXX L/C NO. XXX DATED XXXAS PER P/O NO. YM-0816 DATED FEB. 23, 2025○TRUEDELIGHT INTERNATIONAL CO., LTD.SHEN CHEN○TRUEDELIGHT INTERNATIONAL CO., LTD.NO.127, LANE 77, CHUNG HSING ROAD, WU-CHI DISTRICT,TAICHUNG CITY, TAIWANPACKING LISTNo. KH19610917Date: JUL. 20, 2025Packing List of XXXMARKS & NOS.For account and risk of Messrs XXXShipped Per S.S. XXXSailing on or about JUL. 20, 2025Shipment From XXXTo XXXPacking No.Description of GoodsQuantityNet Weight Gross Weight MeasurementXXXXXXXXXScanJeT Pro N2600XXXXXXXXXXXXScanJeT Pro N3600XXX SETSXXX KGSXXX KGSCBMV vvvvvvvvvv vvvvvvvvvv vvvvvvvvvv vvvvvvvvvvXXX長榮國際股份有限公司EVERGREEN INTERNATIONAL CORPORATIONSHIPPING ORDER(B/L INSTRUCTION)Shipper: (發票如需另列抬頭人請註明)發票抬頭:統一編號: 提單傳真號碼:Please receive for shipment the undermentioned goods subject to yourpublished regulations andconditions(including those as to liability)S/O NO.SPECIAL NOTE:1. 副本 _____份 2. 運費證明 _____份 3. 電報放貨 _______4. 危險品 _____ 5. 其他 _________填表請注意:1. 危險品請註明UN NO. IMO CLASS 與燃點,並附上Shipper’sCertificate。(吉達地區請另附 Packing list 兩份)。1. S/O 上之內容若有變更,請圈劃出,並於結關當天前傳真或送底至本公司。2. 嘜頭及品名如超過十行,請以附表繕打,俾便提單製作。3. 傳真專線:遠洋航線請傳(02)25063878,近洋航線請傳(02)25006658。Consignee:Notify Party:(Full name and address)洽訂船位之廠商:電話/聯絡人:報關行:電話/聯絡人:Final destination (On Merchant’s Account And Risk)Ocean Vessel 船名Voy. No. 航次1696WPlace of Receipt 收貨地XXXPort of Loading 裝貨地Freight to be: 付費方式: Prepaid 預付 Collect 到付Port of Discharge 卸貨港XXXPlace of Delivery 交貨地(美國線請註明州別)XXX領提單處 台北 台中 台中港 高雄Marks and Numbers/Container No. and Seal No.Quantity and UnitDescription of Goods(請詳實註明,如僅為”GENERAL MERCHANDISE”恕無法接受)Gross Weight(KGS)Measurement(M3)XXXXXXXSCANNERXXXXXX櫃型/櫃數普通櫃: ___X20/___X40冷凍櫃: ___X20/___X40H Q : ___X40超重櫃: ___X20貨主自有櫃:__________其他特殊櫃:__________SERVICE REQUIRED1.FCL/FCL 整櫃/整櫃2.LCL/LCL 併裝/併裝3.FCL/LCL 整櫃/併裝4.LCL/FCL 併裝/整櫃TOTAL: XXX CTNSvvvvvvvvvvKEELUNGTRUEDELIGHT INTERNATIONAL CO., LTD.SHEN CHENSAY TOTALDRAWN UNDERXXX○○○○○SAY TOTAL XXXXXX○○○

參考解答

  • 信用狀基本分析:通知銀行:MEGA INTERNATIONAL COMMERCIAL BANK;提示單據期限:裝運日後 21 天內,且不得超過 250806 TAIWAN;信用狀種類:Negotiation Credit;付款性質:Usance Credit;H.S. CODE:8471.60.90.10-0。
  • 裝運與保險:分批裝運:否;第三者提單:否;保險條款:INSTITUTE CARGO CLAUSES (A)、INSTITUTE STRIKES CLAUSES (CARGO);若信用狀指定固定投保成數,保險金額應依信用狀成數填製;任意加列 franchise 通常不符。
  • NEGOTIATION UNDER RESERVES PROHIBITED:禁止保留押匯;保結書是受益人/出口商與押匯銀行之間的擔保協議。
  • 製單共同欄位:credit_no=ZS19920929;issue_date=250413;applicant=HYPER CURATION CO., LTD. PLATZ DER REPUBLIK 60325, HAMBURG, GERMANY;beneficiary=TRUEDELIGHT INTERNATIONAL CO., LTD. NO.127, LANE 77, CHUNG HSING ROAD, WU-CHI DISTRICT, TAICHUNG CITY,;loading=ANY TAIWANESE PORT;discharge=HAMBURG;latest_shipment=250727。
  • 發票金額:ScanJeT Pro N2600 200 SETS × EUR416.67 = EUR83,334.00;ScanJeT Pro N3600 100 SETS × EUR694.45 = EUR69,445.00;TOTAL EUR152,779.00。
  • 匯票/發票大寫金額:EURO ONE HUNDRED FIFTY TWO THOUSAND SEVEN HUNDRED SEVENTY NINE ONLY。
  • 裝箱重量:總淨重 1,080.00 KGS;總毛重 1,460.00 KGS。

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