民國114年 第2梯次 20000 國貿業務乙級 術科考古題與答案

民國114年 第2梯次 20000 國貿業務乙級 術科歷屆試題與官方答案與參考解答，共 4 題可線上瀏覽，適合查詢考古題、題庫與解答。

題目與答案

第1題

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. 我們的產品有一年保固期,若拿到瑕疵品,本公司會更換產品,運費由我 方支付。(5 分) 2. 我們會盡快處理您給本公司的訂單,因為我們可以從別的店調貨。(5 分) 3. 在下女鞋的訂單之前,我們想測試鞋子的舒適性。因此,請您寄給我們六 雙樣品。(5 分) (二)貿易信函(本題15 分) 請根據下列情境所述,以Ross Fang 的名義,用英文寫一封e-mail。 客戶Annie Huang 在3 月31 日購買泰迪熊(Teddy Bear)的訂單。由於新的 關稅提高與臺幣在過去這兩個星期的升值超過百分之五,所以必須要調整價 格。請回信給Annie Huang,感謝下單以及說明無法接單的原因。也想繼續 維持跟過去五年以來最重要的客戶之間的關係,因此提供以下的優惠價格: 女泰迪熊每隻39.99 美元;男泰迪熊每隻41.99 美元。因為畢業季湧入很多 訂單,目前已無庫存。只要價格可以接受,將會安排生產,並立即出貨。如 果您需要任何進一步的協助,請隨時與我們聯繫。我們將盡全力促進並實現 互利的目標。

參考解答

  • 短文英譯 1：Our products carry a one-year warranty. If you receive any defective goods, we will replace them and pay the freight charges.
  • 短文英譯 2：We will process your order as soon as possible because we can obtain the goods from another store.
  • 短文英譯 3：Before placing an order for ladies' shoes, we would like to test their comfort. Therefore, please send us six pairs as samples.
  • 貿易信函 Subject：Your Order for Teddy Bear
  • 貿易信函稱呼：Dear Ms. Huang,
  • 貿易信函第1段：Thank you for your order. We regret, however, that we are unable to accept it at the previous price.
  • 貿易信函第2段：Because tariffs, exchange rates, material costs or other market factors have increased our cost, we have to adjust our price and offer the revised quotation stated in the question.
  • 貿易信函第3段：We value our business relationship and will arrange production or shipment immediately if the revised price is acceptable to you. Please let us know your decision at your earliest convenience.
  • 貿易信函結尾：Sincerely yours, Ross Fang.

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 ○ 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) --------------------------------------------------Message Header-------------------------------------------------- Swift Output:FIN 700 Issue of a Documentary Credit Sender :ASCBVNXX ASIA COMMERCIAL BANK - AN SUONG BRANCH HO CHI MINH CITY, VN Receiver :HNBKTWTPXXX HUA NAN COMMERCIAL BANK, LTD. - KAOHSIUNG BRANCH KAOHSIUNG CITY, TAIWAN ----------------------------------------------------Message Text ---------------------------------------------------- Sequence of Total *27 :1/1 Form of Doc. Credit *40A :IRREVOCABLE Doc. Credit Number *20 :ANS8742ILS288621 Date of Issue 31C :230814 Date and Place of Expiry 31D :231108 IN TAIWAN Applicable Rules *40E :UCP LATEST VERSION Applicant *50 :DANIA COMPANY LIMITED NO.476, NGUYEN TRI PHUONG ST., DIST.11, HO CHI MINH CITY, VIETNAM Beneficiary *59 :ANJON FASTENERS INDUSTRIAL CO., LTD. NO.106, LANE 485, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN Currency Code Amount *32B :USD2,967.36 Available with/by *41D :ANY BANK BY NEGOTIATION Drafts at..... 42C :AT SIGHT FOR 90 PCT OF INVOICE VALUE Drawee 42D :ISSUING BANK Partial Shipments 43P :ALLOWED Transshipment 43T :ALLOWED Port of Loading 44E :ANY PORT IN TAIWAN Port of Discharge 44F :ANY PORT IN VIETNAM Latest Date of Shipment 44C :231031 20000-114202 國貿業務乙級術科測試試題第2頁 / 共7 頁 Description of Goods 45A :+ COMMODITY : SCREWS AS PER ORDER NO. BH-021 + QUANTITY : 1,072KGM + TRADE TERMS : CIF ANY PORT IN VIETNAM + PACKING : 8 KGM/CTN + MAIN MARKS:VAN (IN DIA) Documents Required 46A :1. COMMERCIAL INVOICE IN 03 ORIGINALS. 2. FULL SET LESS ONE (2/3)OF ORIGINAL CLEAN SHIPPED ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF US INDICATING GREAT CO. LTD. KAOHSIUNG CITY TAIWAN AS SHIPPER, MARKED〝FREIGHT PREPAID〞AND NOTIFY APPLICANT WITH FULL NAME AND ADDRESS, SHOWING NAME, ADDRESS, TELEPHONE OF AGENT OF CARRIER IN VIETNAM. 3. INSURANCE POLICY OR CERTIFICATE IN FULL SET FOR NOT LESS THAN THE CIF VALUE PLUS 10 PCT, BLANK ENDORSED, SHOWING CLAIM PAYABLE AT DESTINATION BY AN AGENT IN VIETNAM COVERING RISKS UNDER THE INSTITUTE CARGO CLAUSES (A) AND INSTITUTE CARGO CLAUSES (SR&CC). 4. PACKING LIST IN 03 ORIGINALS. 5. CERTIFICATE OF ORIGIN IN 01 ORIGINAL ISSUED BY TAIWAN CHAMBER OF COMMERCE. 6. BENEFICIARY'S CERTIFICATE CERTIFYING THAT 1/3 SET OF ORIGINAL B/L AND ONE SET OF N/N DOCUMENTS HAVE BEEN SENT DIRECTLY TO APPICANT WITHIN 03 WORKING DAYS AFTER SHIPMENT DATE BY COURIER SERVICE. Additional Conditions 47A :1. UNLESS OTHERWISE STATED IN THIS L/C, ALL DOCUMENTS AND DRAFTS MUST BE ISSUED IN ENGLISH. 2. ALL DRAFT(S) AND DOCUMENTS MUST INDICATE L/C NUMBER. 3. ALL INVOICES AND B/L MUST INDICATE H.S. CODE 9021.39 4. SHIPMENT DATE PRIOR TO L/C ISSUING DATE IS NOT ACCEPTABLE. 5. ONE EXTRA COPY OF DOCS TO BE PRESENTED FOR ISSUING BANK'S FILES. IF NOT, USD10.00 WILL BE DEDUCTED FROM THE PROCEEDS UPON PAYMENT. Details of Charges 71B :ALL BANKING CHARGES OUTSIDE VIETNAM AND HANDLING FEE ARE FOR BENEFICIARY'S ACCOUNT. Period for Presentation :ALL DOCUMENTS TO BE PRESENTED WITHIN 07 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C. Confirmation Instructions *49 :WITHOUT Instructions to Payg/Accptg/Negotg Bank :+USD50.00 OR EQUIVALENT OF DISCREPANCY FEE PLUS RELATIVE CABLE CHARGES SHOULD BE DEDUCTED FROM THE PROCEEDS FOR EACH PRESENTATION OF DISCREPANT DOCS UNDER THIS L/C. +DRAFT(S) AND ALL DOCUMENTS TO BE FORWARDED TO ASIA COMMERCIAL BANK-AN SUONG BRANCH/ADD: 1/6 TRUONG CHINH ST., TAN THOI NEAT WARD, DIST. 12, HO CHI MINH CITY, VIETNAM, ATTN:TRADE FINANCE DEPT. IN ONE LOT BY COURIER SERVICE +UPON RECEIPT OF DRAFTS AND REQUIRED DOCS WHICH COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REMIT THE PROCEEDS AS PER YOUR INSTRUCTIONS. --------------------------------------------------Message Trailer -------------------------------------------------- Bill of Exchange Draft No. VG-8753 Exchange for USD2,967.36 Kaohsiung City, OCT. 14, 2023 At sight of this FIRST of Exchange (SECOND being unpaid) Pay to the order of HUA NAN COMMERCIAL BANK, LTD. The sum of XXX value received Drawn under L/C No. ANS8742ILS288621 Dated AUG. 14, 2023 Issued by ASIA COMMERCIAL BANK To HUA NAN COMMERCIAL BANK, LTD. ANJON FASTENERS INDUSTRIAL CO., LTD. GRORIA CHEN ○ ○ ○ ○ 20000-114202 國貿業務乙級術科測試試題第3頁 / 共7 頁 ANJON FASTENERS INDUSTRIAL CO., LTD. NO.106, LANE 485, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN Tel: +886-7-5597xxxx Fax: +886-7-5587xxxx INVOICE No. VG-8753 Date : OCT. 14, 2023 Invoice of 1,024 KGM OF SCREWS For account and risk of Messrs. DANIA COMPANY LIMITED NO.476, NGUYEN TRI PHUONG ST., DIST.11, HO CHI MINH CITY, VIETNAM Shipped Per S.S. XXX Sailing on or about OCT. 14, 2023 Shipment From KAOHSIUNG To HO CHI MINH CITY Marks & Nos. Description of Goods Quantity Unit Price Amount VAN (IN DIA) HO CHI MINH CITY C/NO.1-134 MADE IN TAIWAN SCREWS DIN975 4.8 ZP DIN975 8.8 ZP DIN975 8.8 HD 342 KGM 382 KGM 300 KGM 1,024 KGM vvvvvvvvvv USD2.63/KGM USD2.93/KGM USD2.73/KGM XXX XXX vvvvvvvvvvv ANJON FASTENERS INDUSTRIAL CO., LTD. NO.106, LANE 485, KANG YEN RD., GANGSHAN DISTRICT, KAOHSIUNG CITY, TAIWAN Tel: +886-7-5597xxxx Fax: +886-7-5587xxxx PACKING LIST No. VG-8753 Date : OCT. 14, 2023 Packing List of AS FOLLOWS MARKS & NOS. For account and risk of Messrs. XXX XXX Shipped Per S.S. COLOMBO V.023S Sailing on or about OCT. 14, 2023 Shipment From XXX To XXX Packing No. Description Quantity Gross Weight Measurement 1-45 46-93 94-134 SCREWS DIN975 4.8 ZP DIN975 8.8 ZP DIN975 8.8 HD @8 KGM 312 KGM @8 KGM 384 KGM @8 KGM 328 KGM @8.50 KGM XXX @8.50 KGM XXX @8.50 KGM XXX XXX XXX vvvvvvvv 1,024 KGM vvvvvvvv XXX vvvvvvvvvv XXX vvvvvvvvvvv ○ AS PER ORDER NO. BH-021 SAY TOTAL U.S. DOLLARS TWO THOUSAND NINE HUNDRED SIXTY SEVEN AND CENTS THIRTY SIX ONLY THE GOODS ARE OF TAIWAN ORIGIN L/C NO. ANS8742ILS288621 DATED AUG. 14, 2023 CIF HO CHI MINH CITY ○ ○ ○ ○ ○ ○ ○ ○ ○ XXX ○ ○ ○ ○ ANJON FASTENERS INDUSTRIAL CO., LTD. GRORIA CHEN SAY TOTAL XXX CARTONS ONLY. L/C NO. ANS8742ILS288621 DATED AUG. 14, 2023 ANJON FASTENERS INDUSTRIAL CO., LTD. GRORIA CHEN 20000-114202 國貿業務乙級術科測試試題第4頁 / 共7 頁 Shipper ANJON FASTENERS INDUSTRIAL CO., LTD. S/O No. 87421 B/L No. KIDE010631678900 Consignee TO ORDER OF ASIA COMMERCIAL BANK- AN SUONG BRANCH EVERGREEN LINE BILL OF LADING Notify Party DANIA COMPANY LIMITED NO.476, NGUYEN TRI PHUONG ST., DIST.11 HO CHI MINH CITY, VIETNAM Pre-carriage by Place of Receipt Ocean Vessel COLOMBO Voy. No. 023S Port of Loading KAOHSIUNG Forwarding Agent References (Complete Name And Address) Port of Discharge HO CHI MINH CITY Place of Delivery 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 XXX CTNS SCREWS 〝FREIGHT PREPAID〞 1,088.00 KGM XXX Freight Weight Measurement Rate Per Prepaid Collect CHARGES 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 XXX Freight payable at Place and date of issue OCT. 14, 2023 Ex. Rate Number of original B(s)/L THREE (3) EVERGREEN LINE. AS CARRIER Date Laden on board the vessel OCT. 14, 2023 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.43M5M-00074230 CLAIM, IF ANY, PAYABLE AT VIETNAM IN CURRENCY OF USD CLAIM AGENT: NEAREST LLOYD’S AGENT WHEN PRESENTING CLAIM ALL OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. ASSURED ANJON FASTENERS INDUSTRIAL CO., LTD. INVOICE NO. VG-8753 L/C NO. ANS8742ILS288621 DATED AUG. 14, 2023 AMOUNT INSURED USD3,409.34 SAY U.S. DOLLARS XXX ONLY SHIP OR VESSEL COLOMBO V.023S SAILING ON/OR ABOUT OCT. 14, 2023 FROM KAOHSIUNG TO HO CHI MINH CITY SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) SCREWS 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) Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED SIGNED IN KAOHSIUNG ON OCT. 15, 2023 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 ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ L/C NO. ANS8742ILS288621 DATED AUG. 14, 2023 H.S. CODE 9021.39 AGENT OF CARRIER: SAMUDERA SHIPPING LTD. 2nd Floor, Dinhle Building,1 Dinhle Str., District 4, Ho Chi Minh City, Vietnam TEL: 84-56 818516 Total No. of Containers or Pkges: SAY TOTAL XXX CTNS ONLY. AS ARRANGED 20000-114202 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：USD2,670.62（Draft amount 應為發票金額90%）。
  • ④ 正確答案：ASIA COMMERCIAL BANK - AN SUONG BRANCH。
  • ⑤ 正確答案：1,072 KGM OF SCREWS。
  • ⑪ 正確答案：DIN975 4.8 ZP 360 KGM；DIN975 8.8 ZP 384 KGM；DIN975 8.8 HD 328 KGM；合計 1,072 KGM。
  • ⑰ 正確答案：DIN975 4.8 ZP 360 KGM；DIN975 8.8 ZP 384 KGM；DIN975 8.8 HD 328 KGM；合計 1,072 KGM。
  • ⑲ 正確答案：GREAT CO. LTD. KAOHSIUNG CITY TAIWAN。
  • ㉓ 正確答案：1,139.00 KGM。
  • ㉕ 正確答案：CLAIM AGENT 應為 VIETNAM 當地理賠代理人。
  • ㉖ 正確答案：USD3,264.10。
  • ㉚ 正確答案：INSTITUTE CARGO CLAUSES (A) AND INSTITUTE CARGO CLAUSES (SR&CC)。

第3題

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)某臺灣服裝公司向日本採購用於製作夏季女裝輕薄透氣棉麻布料一批 5,000YARDS,單價為FOB KAWASAKI USD 3.5/YARD,海運運費USD 0.06 /YARD,保險費USD 25.20。今得知此批貨物於3 月01 日出口,3 月 15 日進口至臺灣。經查關務署報關適用外匯匯率表,其買入匯率為USD 1 = TWD 31.03;賣出匯率USD 1 = TWD 32.12,適用進口稅率3%,免貨 物稅。 ○ 1 此批貨物於4 月5 日報關,該加罰多少滯報費?TWD____。 ○ 2 關稅的完稅價格 = TWD____。(元以下四捨五入) ○ 3 若稅款繳納證於報關日即核發,但進口商全部稅費因故遲於4 月25 日 才繳清,則須加罰多少關稅之滯納金?TWD____。(元以下捨去) (二)某公司出口報價金屬零件一批,單價為USD 22 /PCS CIF Tokyo,係依據 CIF 金額之120%投保ICC (A) 1.2%及罷工險0.05%,海運運費為USD 7.5/PCS。如買方要求改報價FOB C4 Taichung 價格時,其它條件不變下, 則新報價每PCS 應為多少? ○ 4 USD_________/ PCS。(取至小數點第二位,第三位四捨五入) 因迫於交期,買方欲改為空運,向賣方詢問若不計其他費用,則該批貨物 空運時每PCS 運費多少? ○ 5 USD_________/ PCS。(取至小數點第二位,第三位四捨五入) 貨物相關資料如下: A. 數量:125 PCS B. 包裝資料25 PCS / CTN / 20”× 25”× 30”/ N.W. 35 KGS / G.W. 38 KGS C. 航空公司所報每公斤運費費率 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 TWD 2,400 TWD 420/KGS TWD 340/KGS TWD 310/KGS TWD 220/KGS D. 體積重以366 立方英吋換算為1 公斤 E. 匯率USD 1 = TWD 32.24

參考解答

  • ① 滯報費：3/15 進口、4/5 報關，逾期 6 日；滯報費=200×6=TWD 1,200。
  • ② 完稅價格=(5,000×3.5+5,000×0.06+25.20)×32.12=TWD 572,545。
  • ③ 關稅=572,545×3%=TWD 17,176；逾期繳納約 6 日，滯納金=17,176×3%=TWD 515。
  • ④ FOB C4 Taichung=(22-7.5-22×120%×1.25%)÷(1-4%)=USD 14.76/PCS。
  • ⑤ 空運體積重=5×20×25×30÷366=204.92KG，計費重量 205KG；運費=205×310÷32.24÷125=USD 15.77/PCS。

第4題

四、貿易個案分析(本題共3 大題,合計30 分) (一)御新公司以CIF 貿易條件進口一只20 呎整櫃的高級皮件,卸貨時發現貨物 已發霉,經查發現貨物有水濕痕跡,該貨物已投保ICC(A)、IWCC 及ISCC。 請問: 1. 本案例所投保的附加險為何?請以中文回答。(1 分) 2. 請就本案例分別說明保險公司可能賠償或拒賠的不同原因。(4 分) 3. 如投保條件為ICC(B)、ICC(C)時,則與ICC(A)有何不同?請以○表示承 保、✕表示不承保來完成下列表格。(3 分) 造成水濕的可能原因及類型 投保條件 ICC(B) ICC(C) 惡劣天候導致海水侵入所致損失 湖水、河水侵入所致損失 雨水或其他水分侵入所致損失 4. 請就本案例給予出口商兩項建議,以減少貨物水濕的情況發生。(2 分) 20000-114202 國貿業務乙級術科測試試題第6頁 / 共7 頁 (二)赫茲公司出口1 批貨物給澳洲S 進口商,信用狀規定:「2/3 original clean on board bill of lading made out to order of S Import Co., Ltd., notify applicant with full address and telephone number.」在特別條款中又規定「The beneficiary must send 1/3 original bill of lading to the applicant immediately after shipment.」赫 茲公司於裝運後即以2 份正本提單連同其他單據辦理押匯,另餘1 份正本 提單直接郵寄給澳洲S 進口商。 但單據寄到國外,卻遭開狀銀行拒付。其理由是提單中被通知人欄遺漏詳細 地址和電話號碼。赫茲公司即與船公司聯繫,由船公司電告澳洲的船方代理 人聯繫開狀銀行,並授權代為改正提單。但澳洲船方代理人電覆,該提單項 下的受貨人早已持1 份正本提單領取貨物,故其餘份數自動失效。 赫茲公司旋即透過押匯銀行向開狀銀行提出:「船公司在目的港代理人稱, 該提單項下受貨人,即開狀申請人已持正本提單完成領取貨物,說明開狀申 請人對提單內容無異議並已接受提單,請開狀銀行付款。」但開狀銀行仍拒 絕付款。請依UCP600 回答下述問題: 1. 開狀銀行拒付是否合理?理由為何?(3 分) 2. 國際貿易中,進口商有時要求在契約或信用狀中規定,出口商將1 份正 本提單直接郵寄進口商,理由為何?(2 分) 3. 本案例中赫茲公司有何缺失?(2 分) 4. 赫茲公司如欲接受將1 份正本提單直接郵寄進口商,正確做法為何?理 由?(3 分) (三)今年4 月2 日美國白宮公布之行政命令「透過對等關稅調整貿易行為以糾 正導致美國商品貿易長期巨額逆差的問題」,根據2024 年的數據,臺灣對 美國的貿易盈餘為739 億美元,而美國從臺灣的進口總額為1,162 億美元。 因此,美國公布對我國之對等關稅為32%。請問: 1. 以上32%如何計算得出?(2 分) 2. 我國政府針對以上計算方式提出那些不合理之處?(2 分) 3. 該命令附件規定:適用9903.01.34 貨品之「美國成分」可豁免對等關稅, 僅對「非美國成分」課徵對等關稅,「美國成分」申報門檻百分比為多少? (2 分) 4. 因為對等關稅造成臺幣兌美元升值,這對以美國為主要出口市場的廠商 造成了相當大的壓力,請問出口商可採取哪些避險方式?(4 分) 20000-114202 國貿業務乙級術科測試試題第7頁 / 共7 頁 草稿紙

參考解答

  • ① 附加險：IWCC 為協會戰爭險，ISCC 為協會罷工險。
  • ② 發霉水濕若係外來偶發事故造成，ICC(A)原則上可賠；若係貨物固有瑕疵、包裝不良、裝櫃前已受潮、遲延或自然損耗造成，保險公司可主張拒賠。
  • ③ ICC(B)/ICC(C)水濕比較：惡劣天候導致海水侵入，ICC(B)承保、ICC(C)不承保；湖水或河水侵入，ICC(B)承保、ICC(C)不承保；雨水或其他水分侵入，ICC(B)與ICC(C)通常均不承保。
  • ④ 減少水濕建議：使用防潮包材、乾燥劑與防水內襯，裝櫃前檢查櫃況、含水率與通風，必要時投保較完整條款或加保相關附加險。
  • ⑤ 開狀銀行拒付合理；信用狀要求通知人完整地址電話，提單遺漏即屬不符點，申請人持一份正本提貨不等於開狀銀行放棄不符點。
  • ⑥ 直接寄一份正本提單給進口商的目的通常是加速提貨、節省滯港費或配合目的港通關，但出口商會喪失單據控制與貨權保障。
  • ⑦ 赫茲公司的缺失：提單未按信用狀填完整通知人資料，又在未收款或未獲銀行承諾前將一份可流通正本提單寄給申請人。
  • ⑧ 若必須寄正本提單，應先取得貨款、開狀銀行/申請人正式同意或修改信用狀，並以銀行控制之提單抬頭、不可流通副本或其他擔保降低風險。
  • ⑨ 對等關稅32%計算：以美方認定之台灣對美貨品貿易順差739億美元除以美國自台進口1,162億美元，約63.6%，再取半數約31.8%，四捨五入為32%。
  • ⑩ 不合理處：以貿易逆差推估關稅不等同實際關稅，忽略服務貿易、產業分工、半導體供應鏈與台商在美投資，也未區分產品別與非關稅障礙。
  • ⑪ 9903.01.34 美國成分門檻為至少占進口貨品海關價值20%；達門檻時，對等關稅只課於非美國成分。
  • ⑫ 匯率避險：可使用遠期外匯、換匯交易、外幣貸款與自然避險，並在報價中加入匯率調整條款或改以成本相同幣別收付。