民國114年 第1梯次 20000 國貿業務乙級 術科考古題與答案

民國114年 第1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.我們期盼收到您的匯款。若匯款已付,則請不用理會此通知。(5 分) 2.由於受到通貨膨脹的影響,我們被迫漲價百分之三。(5 分) 3.本公司口碑很好且信用可靠,因此可以滿足貴公司的所有需求。(5 分) (二)貿易信函(本題15 分) 請根據下列情境所述,以客戶Monica Lu 的名義,用英文寫一封e-mail。 一週前客戶請協誠貿易公司(SEI CHENG TRADING CO., LTD.)的Joey Wang 提供HL-268 AI 電腦的報價。昨日Joey Wang 已傳給客戶商品報價及 相關付款條件。客戶擬回覆表示報價單上的各項條件大致可接受,但是最低 訂購數量要500 台,請Joey Wang 考慮減少最低訂購數量為400 台。而且馬 士基航運公司(MAERSK LINE)預計未來幾個月,全球對貨運運輸的需求 強勁。紅海危機(Red Sea Crisis)嚴重地衝擊全球貿易和供應鏈,因此蘇伊 士運河的航線(the Suez Canal route)到2025 年之前預計將維持關閉。蘇伊 士運河是國際航運的重要樞紐,佔全球貿易的12%至15%,佔貨櫃貿易約 20%。為了不延遲到貨,請Joey Wang 考慮過後盡快回覆,客戶才能趕快下 單。

參考解答

  • 短文英譯 1：We look forward to receiving your remittance. If payment has already been made, please disregard this notice.
  • 短文英譯 2：Owing to the impact of inflation, we are compelled to raise our prices by three percent.
  • 短文英譯 3：Our company enjoys a good reputation and sound credit standing, and can therefore meet all your requirements.
  • 貿易信函 Subject：Price Adjustment
  • 貿易信函稱呼：Dear Ms. Lu,
  • 貿易信函第1段：We regret to inform you that we have to adjust our prices because material costs, freight, energy expenses or exchange rates have risen sharply.
  • 貿易信函第2段：The revised prices and discount conditions will take effect on the date stated in the question. Orders placed before that date may still be accepted at the current prices if the question so provides.
  • 貿易信函第3段：We believe our products remain competitive and hope to continue supplying you with quality goods.
  • 貿易信函結尾：Sincerely yours, Monica Lu.

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、包裝單、提單及保險單之編號 ○ 1 ○ 2 ○ 3 ...內容,並將錯誤之編號及正確答案依序寫在答案紙。(每題錯誤編號1 分及正確答案2 分) Mega International Commercial Bank Co., Ltd. Head Office Foreign Department Taipei, Taiwan Dear Sirs, Without any responsibility and /or engagement on our part, we have the pleasure of advising you that we have received an authenticated S.W.I.F.T message from MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., LOS ANGELES BRANCH Reading as follows: QUOTE MT 700 ISSUE OF A DOCUMENTARY CREDIT Sequence of Total : 1/1 Form of Doc. Credit 40A : IRREVOCABLE Date of Issue 31C : 250106 Applicable Rules 40E : UCP LATEST VERSION Date and Place of Expiry 31D : 250315 PLACE TAIWAN Applicant : ADVANCED BUSINESS INC. 60000 POWER INN RD, SACRAMENTO, CA 95828 UNITED STATES Beneficiary : F-SUN COMPANY LIMITED NO.100, SEC 3, CHUNG SHAN NORTH RD, TAIPEI CITY TAIWAN Currency Code Amount 32B : USD50,485.00 Max. Credit Amount 39B : NOT EXCEEDING Available with/by 41D : MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. TAIPEI BY NEGOTIATION Drafts at... 42C : 60 DAYS AFTER SIGHT FOR FULL INVOICE VALUE Drawee 42D : ISSUING BANK 20000-114201 國貿業務乙級術科測試試題第2 頁 / 共7 頁 Partial Shipments 43P : PERMITTED Transshipment 43T : PROHIBITED Port of Loading 44E : ANY PORT OF TAIWAN Port of Discharge 44F : ANY PORT OF USA Description of Goods 45A : POWER TOOLS H.S.CODE NO.: 8467. 29 AS PER ORDER NO. AA-805 TRADE TERMS: CIP (INCOTERMS 2020) Documents Required 46A : 1. COMMERCIAL INVOICE IN FOUR COPIES STATING THAT THE GOODS ARE OF TAIWAN ORIGIN 2. PACKING LIST IN THREE COPIES 3. INSURANCE POLICY/CERTIFICATE IN DUPLICATE FORM COVERING INSTITUTE CARGO CLAUSES (A), INSTITUTE WAR CLAUSES (CARGO) CLAIMS IF ANY PAYABLE IN UNITED STATES NOMINATING THE PARTY TO PAY SUCH CLAIMS 4. FULL SET(3/3) OF CLEAN ON BOARD BILLS OF LADING CONSIGNED TO OUR ORDER MARKED FREIGHT PREPAID AND BENEFICIARYS NAME WITH FULL ADDRESS AS SHIPPER. INDICATING NOTIFY APPLICANT AND EVIDENCING THE GOODS HAVE BEEN SHIPPED BY FULL CONTAINER LOAD. 5. BENEFICIARYS CERTIFICATE STATING THAT ONE COMPLETE SET OF NON-NEGOTIABLE STIPULATED DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO APPLICANT WITHIN 3 DAYS AFTER SHIPMENT Additional Conditions 47A : 1. THE THIRD PARTY DOCUMENTS ARE ACCEPTABLE (EXCEPT DRAFT AND INVOICE) 2. ALL DOCUMENTS MUST SHOW THIS L/C NUMBER AND H.S. CODE NO. 3. BILL OF LADING AND DOCUMENTS PRIOR TO THE OPENING DATE OF THIS L/C ARE NOT ACCEPTABLE. 4. A DISCREPANCY FEE OF USD80 SHALL BE DEDUCTED FROM THE POCEEDS FOR ALL DOCUMENTS NEGOTIATED WITH DISCREPANCIES DRAWN UNDER THIS L/C. THIS SUBJECT CHARGE SHALL BE FOR ACCOUNT OF THE BENEFICIARY Details of Charges 71B : ALL CHARGES OUTSIDE UNITED STATES ARE FOR ACCOUNT OF BENEFICIARY. Period for Presentation : DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT NOT LATER THAN THE VALIDITY OF THIS CREDIT. Confirmation Instruction 49 : WITHOUT Instructions to Negotiating Bank : DOCUMENTS TO BE SENT TO US IN ONE LOT BY COURIER SERVICE. THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT BY THE NEGOTIATING 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. Sender to Receiver Information : PLS ACKNOWLEDGE RECEIPT BY MT730 Bill of Exchange No. 30618 Exchange for USD50,485.00 Taipei, XXX At 60 DAYS AFTER SIGHT to pay this First of Exchange (Second Unpaid) Pay to the order of MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. SAY XXX value received Drawn under L/C No. MIC 1305258 Dated XXX Issued by XXX To MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. F-SUN COMPANY LIMITED Jerry Chiang ○ ○ ○ 20000-114201 國貿業務乙級術科測試試題第3 頁 / 共7 頁 F-SUN COMPANY LIMITED NO.100, SEC 3, CHUNG SHAN NORTH RD, TAIPEI CITY TAIWAN, R.O.C. INVOICE No. 30618 Date : MAR 10, 2025 Invoice of AS FOLLOWS For account and risk of Messrs. ADVANCED BUSINESS INC. 60000 POWER INN RD, SACRAMENTO, CA 95828 UNITED STATES Shipped Per S.S. JIN V.2193 Sailing on or about XXX Shipment From TAIWAN To SACRAMENTO Via XXX Marks & Nos. Quantity Description of Merchandise Unit Price Amount AB SACRAMENTO C/NO.1-55 MADE IN CHINA XXX XXX POWER TOOLS PT-001 Combo Kits PT-101 Cordless Impact Wrench USD68.20/set USD60.05/pc. XXX XXX F-SUN COMPANY LIMITED NO.100, SEC 3, CHUNG SHAN NORTH RD, TAICHUNG CITY TAIWAN, R.O.C. PACKING NOTE No. 30618 Date : XXX Packing list of XXX For account and risk of Messrs. XXX Shipped Per S.S. XXX Sailing on or about XXX Shipment From XXX To XXX Via SAN FRANCISCO Packing No. Description of Goods Quantity Net Weight Gross Weight Measurement 1-30 31-55 POWER TOOLS PT-001 Combo Kits PT-101 Cordless Impact Wrench @10 SETS 300 SETS @20 PCS 500 PCS @26.3 KGS 789.0 KGS @25.7 KGS 642.5 KGS @26.5 KGS 795.0 KGS @26.0 KGS 650.0 KGS XXX 300 SETS & 500 PCS vvvvvvvvvv XXX vvvvvvvvvv XXX vvvvvvvvvv XXX vvvvvvvvvv SAY XXX ONLY DRAWN UNDER XXX L/C NO. XXX AS PER ORDERS NO. AA-805 AND H.S. CODE NO. 8467. 29 CIF SAN FRANCISCO F-SUN COMPANY LIMITED Jerry Chiang TOTAL: X CTNS vvvvvvvvvvvvvv SAY TOTAL FIFTY-FIVE (55) CARTONS ONLY DRAWN UNDER MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD., LOS ANGELES BRANCH, L/C NO. MIC 1305258 DATED JAN. 06, 2025 F-SUN COMPANY LIMITED Jerry Chiang MARKS & NOS. XXX ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ ○ 20000-114201 國貿業務乙級術科測試試題第4 頁 / 共7 頁 Shipper F-SUN COMPANY LIMITED. S/O No. B/L No. GUZLB998T6298 Yangming Marine Transport Corporation BILL OF LADING FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS) Consignee TO ORDER OF MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. LOS ANGELES BRANCH Notify Party ADVANCED BUSINESS INC. 60000 POWER INN RD, SACRAMENTO, CA 95828 UNITED STATES Pre-carriage by Place of Receipt TAIPEI CY Ocean Vessel JIN Voy. No. 2193 Port of Loading TAIPEI PORT Port of Discharge LONG BEACH Place of Delivery XXX Final destination (for the Merchant reference) Container No. Marks & Numbers Seal No. Number of Containers or Packages Kind of packages; Description of goods Gross Weight Kgs/lbs Measurement M3/cft 1 CTNR vvvvvvvv POWER TOOLS SHIPPER’S LOAD AND COUNT H.S.CODE NO.: 8467. 29 L/C NO. MIC 1305258 〝FREIGHT PAID〞 1445 KGS vvvvvvvvv XXX vvvvvvvvv Total No. of Containers or Packages (in words) SAY TOTAL XXX ONLY. Freight AS ARRANGED Weight Measurement Rate Per Prepaid Collect ORIGINAL 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 TAIPEI Freight payable at Place and date of issue Ex. Rate Number of original B(s)/L FULL SET(3/3) Yangming Marine Transport Corp. AS CARRIER Date Laden on board the vessel MARCH 15, 2025 富邦產物保險股份有限公司 Fubon Insurance Co., Ltd. 財政部核發營業執照號碼:台保字第028 號 HEAD OFFICE: 237 CHIE KUO SOUTH ROAD, SEC.1, TAIPEI, TAIWAN, R.O.C. TELEPHONE: 90202706-7890 FAX: (02)2704-2915 POLICY NO.23A3M-00088888 MARINE CARGO POLICY ORIGINAL ASSURED : F-SUN COMPANY LIMITED AMOUNT INSURED : USD50,485.00 SAY U.S. DOLLARS FIFTY THOUSAND FOUR HUNDRED AND EIGHTY FIVE ONLY SHIP OR VESSEL : XXX FROM : XXX TO : XXX CLAIM, IF ANY, PAYABLE AT/IN UNITED STATES IN USD. CLAIM AGENT: NEAREST LLOYD’S AGENT WHEN PRESENTING CLAIM ALL OF THE CONCERNED DOCUMENTS SHOULD BE WRITTEN IN OR TRANSLATED INTO ENGLISH. SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED) POWER TOOLS CONDITIONS SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO Institute Radioactive Contamination Exclusion Clause Termination of Transit Clause (Terrorism) Institute Classification Clause 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 TAIPEI ON MAR. 10, 2025 NUMBERS OF POLICES 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. 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. 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. 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. 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. YMLU 2032425/20’/YM99-823255 ○ ○ ○ ○ ○ ○ ○ ○ ○ Not Valid unless countersigned by XXX Authorized Signature For Fubon Insurance Co., Ltd. XXX President ○ ○ ○ 20000-114201 國貿業務乙級術科測試試題第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。

第3題

三、進出口價格核算(本題共5 小題,合計10 分) 請根據下列資料,分別回答進口稅費及海空運費等各項問題,並將計算過程填 入答案紙。 (一)進口稅費(6 分) 某進口商從德國進口貨物一批共15,500 KGS,其申報價格為FOB USD 2.86/KGS,OCEAN FREIGHT USD 820.00,INSURANCE PREMIUM USD 78.75。經查關務署報關適用外匯匯率表,其買入匯率為USD1=TWD 32.42; 賣出匯率為USD1=TWD 32.52,進口關稅率如下表,貨物稅率為15%。海 關填發稅款繳納證之繳納期限為114 年3 月3 日,公司遲至114 年3 月16 日才到臺灣銀行收稅處繳納。 國定稅率 Tariff Rate 第一欄 Column I 第二欄 Column II 第三欄 Column III 4.5% 免稅 (PA, GT, NZ, SG) 15% ○ 1 關稅的完稅價格= TWD____。(元以下四捨五入)(2 分) ○ 2 貨物稅= TWD____。(元以下捨去)(2 分) ○ 3 貨物稅滯納金= TWD____。(元以下捨去)(2 分) (二)海空運費(4 分) 某出口商出口貨物一批,該批貨物的 N.W:170 KGS ; G.W:175 KGS; 總體積為4′4〞× 36〞× 351/4〞,航空公司的空運費率如下: 最低收費 大於等於45 KGS 大於等於100 KGS 大於等於200 KGS TWD 2,000 TWD 190 TWD 170 TWD 140 此外,又向船公司詢問海運報價,得知M/W=USD135 ,併櫃費 TWD360/CBM(匯率US$1:NT$32.5)。 試問:○ 4 空運總運費為TWD____。(元以下四捨五入)(2 分) ○ 5 海運總運費為TWD____。(元以下四捨五入)(2 分)

參考解答

  • ① 完稅價格=(15,500×2.86+820+78.75)×32.52=TWD 1,470,839。
  • ② 貨物稅=(1,470,839+關稅 66,187)×15%=TWD 230,553。
  • ③ 貨物稅滯納金：3/3 期滿、3/16 繳納，按題型常用每逾 3 日 1% 計約 4%，TWD 9,222。
  • ④ 空運：體積重=52×36×35.25÷366=180.30KG，與毛重175KG比較後取升級重量 200KG×TWD140=TWD 28,000。
  • ⑤ 海運：材積=1.08CBM，M/W 取材積；運費=1.08×135×32.5+1.08×360=TWD 5,134。

第4題

四、貿易個案分析(本題共3 大題,合計30 分) (一)孟加拉進口商甲公司與台灣出口商乙公司簽訂了一份家具買賣合約,合約 付款方式採用L/C。賣方隨後收到了國外郵寄的一份Eastern Bank 簽發的信 用狀,並依信用狀規定安排裝運並提交單據以請求付款。貨物發出後,賣方 提交單據給所指定的銀行,卻被告知該信用狀並非由買方指定的Eastern Bank 開狀銀行開立,因此被Eastern Bank 拒絕付款。賣方因此無法收回貨 款,並承擔了高額的運輸費用及其他費用。雙方因此產生糾紛,賣方要求買 方支付貨款,而買方拒絕支付。 請根據上述個案,回答以下問題並說明理由: 1. 出口商乙公司在哪一信用狀交易流程步驟出了何問題?並依UCP 600 說 明正確方式?(4 分) 2. UCP 對信用狀的解釋定義為何?乙公司對未經由真實銀行開出的信用狀, 有何風險?(4 分) 3. 乙公司無法通過正常的信用狀流程獲得付款,應從哪方面訴請進口商付 款?(2 分) 20000-114201 國貿業務乙級術科測試試題第6 頁 / 共7 頁 (二)台灣T 公司(出口商)日前出口一只40 呎貨櫃的電子零件給日本客戶J 公 司(進口商),貿易條件為FOB,交易金額為USD600,000,T 公司於該批 貨物即將完成前,日本J 公司即向船公司洽訂艙位,同時也向產物保險公司 辦理投保手續,其所訂之保險條款為ICC(A),要保書上填註「from Keelung to Tokyo」。T 公司於船公司規定之結關日前將貨櫃拖至船公司所指定位於 瑞芳之貨櫃場等待裝運出口。正當一切出口貨物程序皆準備完畢,不料台灣 遭受強烈颱風侵襲,造成貨櫃集散站之許多貨櫃嚴重毀損,而T 公司也接 到貨櫃集散站人員通知其預定裝運至東京之40 呎貨櫃也不能倖免地受到影 響,貨物全部損壞。因此,T 公司乃即刻e-mail 給日本客戶J 公司告知整個 發生狀況,但得到的卻是買方拒絕付款的回覆。 請問: 1. J 公司是否可對T 公司主張拒付貨款?理由為何?(3 分) 2. 因強烈颱風導致出口貨物遭受毀損情形,J 公司既已投保,請問可否自保 險公司處獲得賠償?理由為何?(3 分) 3. 在本個案情況下,T 公司宜選擇何種貿易條件(Trade Terms)及保險區 間最能避免類似糾紛及損失發生?其理由為何?(4 分) (三)依照我國貿易法及貨品輸入管理辦法等相關規定,貨品輸入管理係採取原 則准許,例外限制之方式,亦即原則上准許自由輸入,至於因國際條約、貿 易協定或基於國防、治安、文化、衛生、環境與生態保護或政策需要而限制 輸入。而輸入貨品其屬應施檢驗或檢疫之品目,應依有關檢驗或檢疫之規定 辦理,亦即「中華民國輸出入貨品分類表」內輸入規定代號字頭為A、B、 C、F、H 或W 者,申請人應依照其規定辦理。 如A 字頭代號:輸入水產品,應依照衛生福利部頒布之「國際港埠檢疫規 則」及有關規定辦理。請比照A 字頭說明以下代號之輸入規定: 1. B 字頭代號。(2 分) 2. C 字頭代號。(2 分) 3. W 字頭代號。(2 分) 2023 年歐盟因環境與生態保護需要推出CBAM 法令,請問: 4. CBAM 的中文名稱及其政策主要目的?(2 分) 5. 2023~2025 年過渡期間CBAM 管制範圍涵蓋六大產業,台灣輸歐受到 CBAM 影響之前兩大產業?(2 分) 20000-114201 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 乙公司錯在未經通知銀行確認信用狀真實性與有效通知，即依國外郵寄文件出貨。UCP 600 下信用狀應由開狀銀行開立並經通知銀行驗證真偽後通知受益人。
  • ② 信用狀是銀行依申請人請求作成之確定付款承諾，受益人只要提示相符單據，開狀銀行即負付款責任；偽造或未經真實銀行開立者，沒有信用狀付款保障。
  • ③ 信用狀流程無法收款時，乙公司應回到買賣契約關係，依買方未依約開立有效信用狀、受領貨物或不付款等違約責任請求貨款及損害賠償。
  • ④ FOB 出口：貨物尚未裝上買方指定船舶前，風險通常未移轉；在瑞芳貨櫃場因颱風毀損，J 公司可主張拒付，T 公司仍負交貨風險。
  • ⑤ J 公司保單填註 from Keelung to Tokyo，若保險區間未涵蓋瑞芳貨櫃場至基隆裝船前風險，對該段颱風損失通常難以向保險公司求償。
  • ⑥ 出口商若要避免類似糾紛，可改採 FCA 賣方場站/貨櫃場或 CIP/CIF 類似由賣方安排保險之條件，並將保險區間明確擴及工廠或貨櫃場至目的地。
  • ⑦ B 字頭輸入規定：動植物或其產品等應依農業主管機關之檢疫規定辦理。
  • ⑧ C 字頭輸入規定：應依經濟部標準檢驗局應施檢驗商品品目表及相關檢驗規定辦理。
  • ⑨ W 字頭輸入規定：酒類應依財政部及衛福部會銜之進口酒類查驗管理規定辦理。
  • ⑩ CBAM 中文為「碳邊境調整機制」，目的在避免碳洩漏並使進口品負擔與歐盟境內產品相近之碳成本；過渡期受影響較大的台灣輸歐產業主要為鋼鐵及鋁。