一、貿易函電(本題共2 大題,合計30 分)
(一)請將下列短文譯成英文(本題共3 小題,合計15 分)
1. 若您能提供具有競爭力的報價並保證在接獲訂單六週內交貨,我們打算下
鉅額訂單。(5 分)
2. 因對進入日本市場極有興趣,我們準備給代理商12%的佣金,另加可觀的
廣告津貼。(5 分)
3. 經濟部(The Ministry of Economic Affairs)表示,將在美國設立貿易投資服
務中心(trade and investment service center),將協助台灣企業評估美國各州
投資環境,並與當地合作夥伴合作。(5 分)
(二)貿易信函(本題15 分)
請根據下列情境所述,以Rachel Liang 的名義,用英文寫一封e-mail。
客戶Lulu Hsiao 在7 月2 日詢問口袋陶瓷杯(pocket ceramic mug)。請回信
給Lulu Hsiao,非常感謝她來信詢問此項產品,會附上該產品的詳細資料與
價格清單,並說明此項產品的特色如下:(a)輕量並且易於攜帶(b)適用
各種飲料(c)易於清洗。並說明以下的銷售條件:
(1)價格:一組(2 個)25 美元,紐約港運費在內價格(Incoterms 2020)。
(2)付款:不可撤銷的即期信用狀。
(3)樣品:一組售價25 美元。
(4)出貨:在收到信用狀後35 天內。
(5)最低訂購量:20 呎整櫃。
(6)有效期限:90 天,但須經我們最後確認。
如果接受上述的銷售條件,請盡速下單。
參考解答
- 短文英譯 1：If you can offer us a competitive quotation and guarantee delivery within six weeks after receipt of our order, we intend to place a large order with you.
- 短文英譯 2：As we are very interested in entering the Japanese market, we are prepared to allow the agent a 12% commission plus a substantial advertising allowance.
- 短文英譯 3：The Ministry of Economic Affairs stated that it will establish a trade and investment service center in the United States to help Taiwanese enterprises evaluate the investment environment in various U.S. states and work with local partners.
- 貿易信函 Subject：Re: Inquiry for pocket ceramic mug
- 貿易信函稱呼：Dear Ms. Hsiao,
- 貿易信函第1段：Thank you for your inquiry. We are pleased to enclose detailed information and our price list for pocket ceramic mug.
- 貿易信函第2段：The products are light, convenient and easy to use, and they are offered on the terms stated in your inquiry, including price, payment, sample, shipment, minimum order quantity and validity.
- 貿易信函第3段：If these terms are acceptable, please place your order as soon as possible. We will give it our prompt and careful attention.
- 貿易信函結尾：Sincerely yours, Rachel Liang.
二、貿易單據審改(本題共10 小題,每小題3 分,合計30 分)
請根據所附之信用狀內容,審核匯票、商業發票、裝箱單、提單、保險單之編號
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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
Output/Message Type :700 Issue of a Documentary Credit
Input Time/MIR :2345 2500519 CAIXESBB666
Received from :CAIXABANK, S.A.,
MADRID BRANCH, SPAIN
Priority/Delivery/Obsol:Normal
Sequence of Total
*27
:1/1
Form of Doc. Credit
*40A :IRREVOCABLE
Doc. Credit Number
*20
:CAI-05-09-0016
Date of Issue
31C :250515
Date and Place of
Expiry
*31D :250805 TAIWAN
Applicable Rules
*40E :UCP LATEST VERSION
Applicant
*50
:KANDIA CLASGO S.A.
C/M’USICO VERT N5, MADRID, SPAIN
Beneficiary
*59
:DCK TECHNOLOGY CO., LTD.
NO.20, LIXING 5TH RD., HSINCHU SCIENCE PARK,
HSINCHU, TAIWAN, R.O.C.
Currency Code Amount
*32B :EUR43,245
Max. Credit Amount
39B :NOT EXCEEDING
Available with/by
*41D :ANY BANK IN TAIWAN BY NEGOTIATION
Drafts at
42C :60 DAYS AFTER B/L DATE FOR 80% OF INVOICE VALUE
Drawee
42D :ISSUING BANK
Partial Shipments
43P :PERMITTED
Transshipment
43T :PERMITTED
Port of Loading
44E :ANY PORT IN TAIWAN
20000-114203 國貿業務乙級術科測試試題第2頁 / 共7 頁
Port of Discharge
44F :VALENCIA, SPAIN
Place of Delivery
44B
MADRID, SPAIN
Latest Date of Shipment 44C :250720
Description of Goods
45A :500 PCS OF LED TABLE LAMP
CIP MADRID INCOTERMS 2020
AS PER P/I NO. DCK0505 DATED MAY 05, 2025
Documents Required
46A :1. THREE COPIES OF INVOICE SIGNED BY THE
BENEFICIARY.
2. THREE COPIES OF PACKING LIST SIGNED BY THE
BENEFICIARY.
3. FULL SET (3/3) CLEAN ON BOARD MARINE BILLS OF
LADING MADE OUT TO OUR ORDER NOTIFY
APPLICANT WITH FULL NAME, ADDRESS AND TEL
NO. 34-982-119-230 MARKED “FREIGHT PREPAID”.
4. INSURANCE POLICY/CERTIFICATE IN DUPLICATE IN
NEGOTIABLE FORM FOR 115 PCT OF INVOICE VALUE
BLANK ENDORSED AND WITH CLAIMS PAYABLE IN
SPAIN COVERING INSTITUTE CARGO CLAUSES (A)
AND INSTITUTE WAR CLAUSES (CARGO).
Additional Conditions
47A :1. ALL REQUIRED DOCUMENTS AND DRAFT MUST
BEAR THIS L/C NO.
2. INVOICE AND PACKING LIST MUST SHOW P/I NO.
AND THE COUNTRY OF ORIGIN: TAIWAN.
3. SHIPPING MARK: KDC / P/I NO. / C/NO.1-UP.
4. A FEE OF USD138 WILL BE DEDUCTED FROM EACH
DRAWING, IF DOCUMENTS ARE PRESENTED WITH
DISCREPANCIES.
5. COUNTRY OF ORIGIN TO BE MENTIONED IN THE
LABEL OF THE BODY OF EACH PACKAGE.
Details of Charges
71B :ALL BANKING CHARGES OUTSIDE SPAIN ARE FOR
BENEFICIARY’S ACCOUNT.
Period for Presentation
:DOCUMENTS TO BE PRESENTED WITHIN 14 DAYS
AFTER SHIPPING DATE BUT WITHIN L/C EXPIRY DATE.
Confirmation
Instructions
*49
:MAY ADD
Instructions to
Pay/Acc/Neg Bank
:ALL DOCUMENTS ARE TO BE DISPATCHED IN ONE LOT
BY COURIER SERVICE TO THE CAIXABANK, S.A.,
CALLLE PINTOR SOROLLA 2-4, VALENCIA, SPAIN
Trailer
MAC:28750C2E
CHK: C45E5E0C3F88
Bill of Exchange
Draft No. XXX
Exchange for XXX
Taipei, Taiwan XXX
At 60 DAYS AFTER B/L DATE sight of this FIRST of Exchange
(SECOND of the same tenor and date being unpaid)
Pay to the order of HWA NAN COMMERCIAL BANK
The sum of EURO FOURTY THREE THOUSAND TWO HUNDRED FOURTY
FIVE ONLY value received
Drawn under L/C No. CAI-05-09-0016
Dated MAY 15, 2025
Issued by XXX
To CAIXABANK, S.A. MADRID BRANCH
DCK TECHNOLOGY CO., LTD.
Andrew Liu
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20000-114203 國貿業務乙級術科測試試題第3頁 / 共7 頁
DCK TECHNOLOGY CO., LTD.
NO.20, LIXING 10TH RD.,
HSINCHU SCIENCE PARK, HSINCHU
TAIWAN, R.O.C.
Tel: +886-3-563xxxxx
Fax: +886-3-563xxxxx
PROFORMA INVOICE
No. KDC-0718
Date : XXX
Invoice of 500 PCS OF LED TABLE LAMP
For account and risk of Messrs. KANDIA CLASCO S. A.
C/M’USICO VERT N5, MADRID, SPAIN
Shipped Per S.S. XXX
Sailing on XXX
Shipment From TAIPEI PORT
To XXX
Marks & Nos.
Quantity
Description of Merchandise
Unit Price
Amount
XXX
XXX
LED TABLE LAMP
K-12 Ginger 15 M OAK
K-13 Ginger 20 L BRASS
EUR 80.25/PC
EUR 95.85/PC
XXX
DCK TECHNOLOGY CO., LTD.
NO.20, LIXING 10TH RD.,
HSINCHU SCIENCE PARK, HSINCHU
TAIWAN, R.O.C.
PACKING/WEIGHT LIST
No. XXX
Date : XXX
Packing List of XXX
MARKS & NOS.
For account and risk of Messrs. XXX
Shipped Per S.S. EVER ARM V-1360-012W
Sailing on JULY 20, 2025
Shipment From XXX
To XXX
Packing No.
Description
Quantity
Net Weight
Gross Weight
Measurement
XXX
TABLE LAMP
K-12 Ginger 15 M OAK
K-13 Ginger 20 L BRASS
@3 PCS
300 PCS
@2 PCS
200 PCS
@7.5 KGS
750 KGS
@9.5 KGS
950 KGS
@9.0 KGS
XXX
@12.0 KGS
XXX
@0.110 CBM
XXX
@0.125 CBM
XXX
XXX
vvvvvvvv
1,700 KGS
vvvvvvvvvv
XXX
vvvvvvvvvv
XXX
vvvvvvvvvvvv
SAY XXX ONLY
DRAWN UNDER CAIXABANK, S.A. MADRID, SPAIN
L/C NO. CAI-05-09-0016 DATED MAY 15, 2025
AS PER P/I NO. XXX DATED MAY 05, 2025
THE COUNTRY OF ORIGIN: TAIWAN
CIF VALENCIA
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KDC
VALENCIA
VIA
MADRID
C/NO.1-200
MADE IN TAIWAN
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TOTAL: XXX CTNS
DCK TECHNOLOGY CO., LTD.
Andrew Liu
SAY TOTAL TWO HUNDRED (200) CARTONS ONLY
AS PER P/I NO. DCK0505 DATED MAY 05, 2025
L/C NO. XXX
THE COUNTRY OF XXX
DCK TECHNOLOGY CO., LTD.
Andrew Liu
20000-114203 國貿業務乙級術科測試試題第4頁 / 共7 頁
Shipper
DCK TECHNOLOGY CO., LTD.
S/O No.
4768
B/L No.
EMCIC541230
Consignee
TO ORDER OF SHIPPER
EVERGREEN LINE
BILL OF LADING
Notify Party
KANDIA CLASGO S.A.
C/M’USICO VERT N5, MADRID, SPAIN
Pre-carriage by
Place of Receipt
HSINCHU
Ocean Vessel
EVER ARM
Voy. No.
1360-012W
Port of Loading
TAIPEI PORT
Forwarding Agent References (Complete Name And Address)
Port of Discharge
VALENCIA
Place of Delivery
MADRID
Final destination (for the Merchant reference)
Container No.And Seal No.
Marks & Nos.
Number of
Containers or
Packages
Description of Goods
Gross Weight
Kgs/lbs
Measurement
M3/cbm
XXX CTNS
vvvvvvvvvv
LED TABLE LAMP
L/C NO. XXX
〝FREIGHT PREPAID〞
2,100
vvvvvvvvv
23.500
vvvvvvvvv
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)
Evergreen Marine Corp.
Jeff Chen
AS Master
Date Laden on board the vessel
JULY 18, 2025
富邦產物保險股份有限公司
Fubon Insurance Co., LIMITED
財政部核發營業執照號碼:臺保字第028 號
HEAD OFFICE: 237 CHIE KUO SOUTH ROAD, SEC.1, TAIPEI, TAIWAN, R.O.C.
TELEPHONE: 90202706-7890 FAX: (02)2704-2915
MARINE CARGO POLICY
ORIGINAL
POLICY NO. 20A15M-00023420
CLAIM, IF ANY, PAYABLE AT
TAIWAN IN CURRENCY OF EUR
CLAIM AGENT:
NEAREST LLOYD’S AGENT
WHEN PRESENTING CLAIM ALL
OF THE CONCERNED DOCUMENTS
SHOULD BE WRITTEN IN OR
TRANSLATED INTO ENGLISH.
ASSURED
DCK TECHNOLOGY CO., LTD.
INVOICE NO. KDC-0718
L/C NO. XXX
AMOUNT INSURED EUR47,569.50
SAY XXXD ONLY
SHIP OR VESSEL
XXX V.XXX SAILING ON/OR ABOUT JULY 18, 2025
FROM XXX TO XXX
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
500 PCS OF〝LED TABLE LAMP〞
CONDITIONS
SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO
Institute Radioactive Contamination Exclusion Clause
Computer Millennium Clause (cargo)
-With Named Peril Extension (JC 98/024)
Termination of Transit Clause (Terrorism)
Institute Classification Clause
Cargo ISM Endorsement
INSTITUTE CARGO CLAUSES (A)
INSTITUTE WAR CLAUSES (CARGO)
Marks and Numbers as per INVOICE NO. specified above.
Valued at the same AMOUNT INSURED
SIGNED IN XXX ON JULY 15, 2025
NUMBERS OF POLICIES ISSUED IN DUPLICATE
INSTITUTE REPLACEMENT CLAUSE (APPLYING TO
MACHINERY). In the event of loss of or damage to any
part or parts of an insured machine caused by a peril covered
by the Policy, the sum recoverable shall not exceed the cost
of replacement or repair of such part or parts plus charges
for forwarding and refitting, if incurred, but excluding duty
unless the full duty is included in the amount insured, in
which case loss, if any, sustained by payment of additional
duty shall also be recoverable.
This insurance does not cover any loss or damage to the
property which at the time of the happening of such loss or
damage is insured by or would but for the existence of the
Policy be insured by any fire or other insurance policy or
policies except in respect of any excess beyond the amount
which would have been payable under the fire or other
insurance policy or policies had this insurance not been
effected.
CO-INSURANCE CLAUSE
(applicable in case of Co-Insurance)
It is hereby understood and agreed that the Policy is issued by FUBON
INSURANCE COMPANY LIMITED, on behalf of the co-insurance who,
liable for their respective subscription specified in this Policy.
Notwithstanding anything contained herein or attached hereto to the
country. This insurance is understood and agreed to be subject to English
law and practice only as to liability for and settlement of any and all claims.
We, FUBON INSURANCE COMPANY LIMITED, hereby agree in
consideration of the payment to us by or on behalf of the Assured of the
Premium as arranged to insure against loss damage liability or expense to
the extent and in the manner herein provided.
In witness whereof, I the undersigned of FUBON INSURANCE
COMPANY LIMITED, on behalf of the said Company have subscribed My
Name in the place specified as above to the policies, the issued numbers
thereof being specified as above, of the same tenor and date, one of which
being accomplished, the others to be void, as of the date specified as above.
Warranted shipped under deck unless otherwise specified or containerized
shipment.
In the event of loss or damage which may involve a claim under the
insurance, no claim shall be paid unless immediate notice of such loss or
damage has been given to and a Survey Report obtained from this
Company’s Office or Agents specified in this Policy.
In case of loss or damage, please refer to the ‘IMPORTANT’ clause printed
on the attached hereto and please observe in compliance therewith.
For FUBON INSURANCE COMPANY LIMITED
Not Valid unless countersigned by
President
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SAY TOTAL XXX ONLY.
FREIGHT AS ARRANGED
ORIGINAL
EMC 1033576 /20 / EMC104236
Total No. of Containers
or Packages (in words)
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20000-114203 國貿業務乙級術科測試試題第5頁 / 共7 頁
參考解答
- ① 正確答案：EUR34,596.00（Draft amount 應為發票金額80%）。
- ⑤ 正確答案：EURO THIRTY FOUR THOUSAND FIVE HUNDRED NINETY SIX ONLY。
- ⑥ 正確答案：CAIXABANK, S.A. MADRID BRANCH。
- ⑦ 正確答案：INVOICE。
- ⑨ 正確答案：KANDIA CLASGO S.A.。
- ⑫ 正確答案：CIP MADRID INCOTERMS 2020。
- ㉔ 正確答案：TO ORDER OF CAIXABANK, S.A. MADRID BRANCH。
- ㉕ 正確答案：KANDIA CLASGO S.A., C/M’USICO VERT N5, MADRID, SPAIN, TEL NO. 34-982-119-230。
- ㉛ 正確答案：CLAIM, IF ANY, PAYABLE IN SPAIN。
- ㉜ 正確答案：EUR49,731.75。
三、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,分別回答各項問題,並將計算過程填入答案紙。
(一)HDG 公司出口貨物一批,相關資料如下:
A.原報價:該公司原以USD105.00/SET FCA TAIPEI 報價,預期利潤率為售價之20%。
B.貨物包裝資料:
貨物數量:80 SETS,包裝方式:5 SETS/CTN,每箱尺寸:15”× 20”× 10”,
每箱N.W.:12.2 KGS;每箱G.W.:12.45 KGS
C.航空公司運費費率:向航空公司詢得運費費率如下:
每批最低收費
小於45 公斤
大於等於45 公斤
大於等於100 公斤大於等於300 公斤
TWD2,200
TWD420/KG
TWD310/KG
TWD302/KG
TWD220/KG
D.貨物以FCA 報價價格向航空公司申報貨物價值,報值費率0.5%。
E.客戶還價:客戶還價為 USD125.00/SET CPTC2 OSAKA。
F.匯率:USD1 = TWD29。
請問:○
1 該批貨物應支付航空公司總運費多少台幣?(四捨五入計算至小數點第二位)
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2 能升級每公斤TWD220 運費費率之最低計費重量?(單位KG)
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3 若以原出貨之重量支付運費,出口商考慮是否接受此還價,請為其試算還價
價格利潤率將變為多少?(小數點四捨五入取整數)
(二)A 公司擬自新加坡進口帶殼花生3 TNE 並附新加坡產地證明,每公噸報價USD9,600
CIF KAOHSIUNG,於2025 年7 月6 日到港進口,7 月13 日辦理進口報關,經查關
務署每旬編制報關適用外幣USD 匯率如下:
年
月
買進匯率(對台幣)
賣出匯率(對台幣)
2025
7 中旬
28.875
28.975
2025
7 上旬
29.325
29.425
稅則稅率查詢進口關稅率表如下:
C.C.C Code
貨名
單位
國定稅率
12024100.00.5 帶殼
花生
TNE
第一欄
第二欄
第三欄
新臺幣42 元/
公斤
新臺幣8.4 元/公斤(SG)
新臺幣42 元/公斤
(PA,GT,SV,HN)
免稅(NI,NZ)
新臺幣49 元/
公斤
請問:○
4 進口廠商須繳多少進口關稅?
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5 進口廠商須繳多少推廣貿易服務費?
參考解答
- ① 總運費：16 箱毛重=199.20KG，體積重=131.15KG，計費重量取 199.20KG；運費=199.20×302=TWD 60,158.40，報值費=105×80×29×0.5%=TWD 1,218.00，合計 TWD 61,376.40。
- ② 能使用 TWD220/KG 費率之最低計費重量為 300 KG。
- ③ 還價利潤率：原成本=105×(1-20%)=USD84.00；CPTC2 淨價=125×(1-2%)=USD122.50；每 SET 運費=26.46，利潤率約 10%。
- ④ 新加坡帶殼花生適用第二欄 SG 從量稅率 TWD8.4/KG；3TNE=3,000KG，關稅=3,000×8.4=TWD 25,200。
- ⑤ 推廣貿易服務費=CIF USD28,800×7月中旬賣出匯率28.975×0.04%=TWD 333。
四、貿易個案分析(本題共3 大題,合計30 分)
(一)曉諭是公司新進貿易助理,近日在處理信用狀相關業務時,遇到一些疑惑,
如果您是曉諭的主管,請依UCP600 之規定來幫她解惑。
1. 我方以空運方式從美國進口1 批貨物,信用狀規定:「Full set of original
air waybill... and the date of shipment not later than May 14, 2025.」賣方在
裝運後提交1 份正本空運提單及其他單據,順利完成押匯。曉諭在辦理
贖單時,發現疑惑之處:
(1)信用狀規定提示全套正本空運提單,但賣方只提示一份標明
“Original 3”空運提單,既然有第3 份正本,則必有第1 份和第2
份正本。賣方應提示全套3 份正本,但卻只提示1 份正本,是否符
合信用狀規定?請依UCP 600 說明。(3 分)
(2)空運提單3 份正本各有何作用?(3 分)
2. 我方出口一批貨物到紐約,原信用狀規定裝運日期不得遲於6 月15 日,
但因工廠無法如期交貨,故於6 月5 日去電紐約買方,請其將裝運日期
延展至7 月15 日,並同時延展信用狀有效期限。6 月9 日紐約買方來電
告知 「同意貴公司6 月5 日來電,將裝運日期修改為不得遲於7 月15
日,信用狀有效期限同時延展1 個月。」我方7 月11 日裝船完畢後,曉
諭卻在15 日備妥單據辦理押匯時,遭銀行拒付,請依UCP 600 說明是
否合理。(4 分)
20000-114203 國貿業務乙級術科測試試題第6頁 / 共7 頁
(二)佩瑩剛入職一家新公司,該公司專門從事瓷器進口業務,沒多久佩瑩在處理
一件以FOB 貿易條件進口高級骨瓷餐具時,發現公司居然沒有投保運輸保
險,經了解後才發現公司對運輸保險存有許多誤解,請就下列所陳述的問
題,給予合理的答案。
1. 由於保險事故很少發生,所以運輸保險並非必要。即使事故發生,運送
人也會賠償貨物的所有損失。(2 分)
2. 以CIF 貿易條件進口時,完全不必擔心運輸保險的問題,因為這是出口
商的責任。(4 分)
3. 運輸保險只有在發生單獨海損致貨物丟失或毀損等情形才可索賠。(3 分)
4. 就本例而言,如進口的高級骨瓷餐具本身無損,但因包裝破損嚴重,是
否可以得到保險理賠,以彌補重新包裝的費用。(1 分)
(三)某出口商出口一批半導體製品給美國進口商。雙方一直有長期合作,也一直
採用Incoterms CIF 貿易條件。但此批半導體製品,美商要求改採Incoterms
2020 CIP 貿易條件。出口商認為CIP 的適用範圍大於CIF,於是不以為意,
同意了美方公司要求,並為貨物投保了ICC (C)。隨後,貨物在運輸過程中,
因海水倒灌船舶而遭受損失。當美商向保險公司索賠被拒後,轉而向出口商
求償。請問:
1. 保險公司拒付合理?理由?(3 分)
2. 美商向出口商求償合理?理由?(3 分)
3. 半導體列入進口美國貿易擴張法232 條款之產品,請問何謂232 條款?
(4 分)
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參考解答
- ① 空運提單：依 UCP 600 第23條，信用狀即使要求 full set original air waybill，提示簽發給託運人/發貨人之正本即可；提示 Original 3 for shipper 符合信用狀。
- ② 空運提單三份正本：Original 1 for carrier 由承運人留存，Original 2 for consignee 隨貨或交收貨人，Original 3 for shipper 交託運人作為裝運與契約證明。
- ③ 信用狀修改：買方電話同意不能取代開狀銀行正式 amendment；未收到正式修改前，原裝運期限 6/15 與有效期限仍有效，7/11 裝船後押匯遭拒付合理。
- ④ FOB 進口保險：承運人責任有限且有免責事由，不能期待運送人賠全部貨損；買方在 FOB 下通常應自行安排足額、適當條款之運輸保險。
- ⑤ CIF 進口保險：賣方有投保義務，但通常只需提供契約約定或最低條款；買方仍應確認承保條款、保險金額、索賠地點、背書與除外責任是否足夠。
- ⑥ 運輸保險並非僅限單獨海損；ICC(A)為較廣泛之 all risks 條款，但仍受固有瑕疵、包裝不良、遲延等除外責任限制。
- ⑦ 高級骨瓷餐具本身無損而僅外包裝破損時，通常不屬貨物滅失或毀損；除非保單另承保重包裝費用，否則難以就包裝費獲賠。
- ⑧ CIP/CIF 差異：Incoterms 2020 下 CIP 賣方須投保較高保障之 ICC(A) 或同等條款；CIF 預設最低為 ICC(C)。
- ⑨ 本案僅投保 ICC(C)，保險公司對海水倒灌所致損失拒賠通常合理；美商向出口商求償也有理由，因出口商未依 CIP 2020 提供 ICC(A) 保障。
- ⑩ 美國貿易擴張法第232條是以國家安全為理由調查並限制進口的措施，可採加徵關稅、配額或其他進口限制。