一、貿易函電與簽約(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. 我建議的替代方案一定會滿足您的期望,並且我們還提供兩年全面保
固。(5 分)
2. 庫存的貨品通常在收到訂單後一個禮拜之內即會寄出。(4 分)
3. 我們無法接受您編號1023 車用晶片的訂單,因為我們的生產設施已
經完全被長期合約的訂單所佔用。(6 分)
(二) 貿易信函(本題15 分)
請根據以下所述情境,以Steve Meng 的名義用英文寫一封e-mail。
曜陽貿易公司有一批貨品,因為受到長榮長賜號事件的影響,未能在3
月31 日交貨。四月初客戶Adam Hoffman 來信追問。請回信解釋為何
未如期交貨。在信中請詳細說明,因長賜號 (Ever Given) 擱淺,阻塞蘇
伊士運河 (Suez Canal) 近一週時間,造成大量的運輸延誤,客戶的貨也
受到波及。如今這巨型貨櫃輪已脫困,蘇伊士運河重新開通,客戶應能
在4 月15 日前收到貨品。請為延誤交貨及其所造成的不便向客戶致歉,
並表示此乃外在因素所致,非你們所能控制,謝謝客戶在這件事上的耐
心配合。
參考解答
- 短文英譯 1：The alternative I suggest will surely meet your expectations, and we also provide a two-year comprehensive warranty.
- 短文英譯 2：Goods in stock are usually shipped within one week after receipt of the order.
- 短文英譯 3：We cannot accept your order No. 1023 for automotive chips because our production facilities are fully committed to orders under long-term contracts.
- 貿易信函 Subject：Your Order for Ever Given
- 貿易信函稱呼：Dear Ms. Hoffman,
- 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, Steve Meng.
二、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,分別計算出口報價及進口稅費等各項問題,並將正確答
案填入答案紙。
(一) 出口報價(4 分)
某出口商接獲英國客戶詢價,相關資料如下:
(1)採購成本為TWD450/DOZ
(2)包裝方式為2 PCS/INNER BOX, 6 INNER BOXES/CTN/
2'2'' x 1'6" x 1' /GW 15 KGS
(3)運費為USD65/CBM, USD72/TON
(4)保險費率為ICC(A) 0.75%, ICC(STRIKES) 0.012%
(5)業務費率為 6.5%
(6)利潤率為18%
(7)匯率為USD1=TWD28.25
請根據上述資料進行核算:
CIFC3 FELIXSTOWE 的每打價格為USD_______。
倘英國客戶還價為CIFC5 FELIXSTOWE USD28.60/DOZ, 則其利
潤率為_______%。
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
20000-110202 國貿業務乙級術科測試試題第2 頁 / 共7 頁
(二) 進口稅費(6 分)
某進口商從歐洲進口電器品乙批共350 sets,其申報進口價格FOB
EUR425.50/set、Total Ocean Freight USD1,250.00、Total Insurance
Premium EUR559.35;經查財政部關務署報關適用外幣匯率其「買入」
匯率為USD1=TWD28.31 EUR1=TWD33.78 ;「賣出」匯率為
USD1= TWD28.41 EUR1=TWD34.18,進口關稅率為3.7%,貨物
稅率為15%。該批貨之進口日期為110 年4 月2 日,但進口商於110
年4 月20 日才向海關申報;而海關填發稅款繳納證之日期為110 年
4 月23 日,公司遲至110 年5 月13 日才到台灣銀行收稅處繳納。
請根據上述資料進行核算:
○3貨物稅= TWD______。
滯報費= TWD______。
關稅滯納金= TWD______。
參考解答
- 核算參考：本題需依題目給定的單價、重量/材積、匯率、稅率、保險費率與費率級距逐項代入；請以題目要求的小數位或元以下處理方式填答。
三、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 2100516 NBBKSEGGAXXX
Received from LIKICY2NBRK
CYPRUS POPULAR BANK PUBLIC CO., LTD.
NICOSIA BRANCH, CYPRUS
Priority/Delivery/Obsol Normal
Sequence of Total
*27 : 1/1
Form of Doc. Credit
*40A : IRREVOCABLE
Doc. Credit Number
*20 : CPB-05-2-0091
Date of Issue
31C : 210516
Applicable Rules
*40E : UCP LATEST VERSION
Date and Place of Expiry *31D : 210816 PLACE IN THE COUNTRY OF BENEFICIARY
Applicant
*50 : ANDREAS AHMED CO., LTD.
1978H DIGENIS AKRITAS AVE., NICOSIA, CYPRUS
Beneficiary
*59 : SAINT INTERNATIONAL COMPANY LIMITED
P.O. BOX 70-1389, NEW TAIPEI CITY, TAIWAN, R.O.C.
Currency Code Amount
*32B : EUR28,998.40
Max. Credit Amount
39B : NOT EXCEEDING
Available with/by
*41D : ADVISING BANK IN TAIWAN BY NEGOTIATION
Drafts at
42C : 45 DAYS FROM DATE FOR 90% OF INVOICE VALUE
Drawee
42D : ISSUING BANK
Partial Shipments
43P : PERMITTED
Transshipment
43T : PERMITTED
Port of Loading
44E : ANY ASIAN PORT
Port of Discharge
44F : LIMASSOL, CYPRUS
Latest Date of Shipment
44C : 210806
Description of Goods
45A : 8,312 DOZ OF〝NIKKY〞BRAND BABY PANTS
CIF LIMASSOL INCOTERMS
AS PER SALES CONFIRMATION NO. AA-210425 DATED
APRIL 25, 2021
20000-110202 國貿業務乙級術科測試試題第3 頁 / 共7 頁
Documents Required
46A : 1. DULY SIGNED INVOICE IN QUADRUPLICATE STATING
THAT THE GOODS ARE OF TAIWAN ORIGIN AND
CONTENTS TO BE TRUE AND CORRECT
2. PACKING LIST IN TRIPLICATE SHOWING NW, GW AND
MEASUREMENT OF EACH CARTON
3. FULL SET (3/3) LESS ONE OF CLEAN ON BOARD BILLS
OF LADING PLUS TWO NON-NEGOTIABLE COPIES MADE
OUT TO ORDER OF SHIPPER AND BLANK ENDORSED
MARKED FREIGHT PREPAID AND NOTIFY APPLICANT
AND US
4. BENEFICIARY′S CERTIFICATE STATING THAT ONE
ORIGINAL B/L AND ONE SET OF NON-NEGOTIABLE
DOCUMENTS HAVE BEEN FORWARDED BY COURIER TO
APPLICANT WITHIN 5 DAYS AFTER SHIPMENT
5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE IN
NEGOTIABLE FORM FOR 120 PCT OF INVOICE VALUE
BLANK ENDORSED AND WITH CLAIMS PAYABLE IN
CYPRUS COVERING INSTITUTE CARGO CLAUSES (A)
AND INSTITUTE WAR CLAUSES (CARGO)
Additional Conditions
47A : 1. SHIPMENT TO BE EFFECTED BY CONFERENCE LINE
VESSELS ONLY
2. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER
3. A FEE OF EUR60 OR EQUIVALENT IS TO BE DEDUCTED
FROM EACH DRAWING, IF DOCUMENTS ARE
PRESENTED WITH DISCREPANCIES
Details of Charges
71B : ALL BANKING CHARGES OUTSIDE CYPRUS ARE FOR
BENEFICIARY′S 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 CONFIRM MATURITY DATE AND PAYMENT SHALL
BE EFFECTED AS PER YOUR INSTRUCTIONS
Sender to Receiver
Information
: PLEASE FORWARD THE DOCUMENTS IN ONE COVER
TO US
Trailer
MAC: 29540C0E
CHK: C32E6E0C2F99
Bill of Exchange
Draft No. AA-210708
Exchange for XXX
Taipei, Taiwan JULY 10, 2021
At 45 DAYS FROM DATE sight of this FIRST of Exchange (Second of the same tenor
and date being unpaid)
Pay to the order of TAIPEI FUBON COMMERCIAL BANK
The sum of EUROS DOLLARS FOURTEEN THOUSAND FOUR HUNDRED AND NINETY
NINE AND CENTS TWENTY ONLY
value received
Drawn under L/C No. CPB-05-2-0091
Dated MAY 16, 2021
Issued by CYPRUS POPULAR BANK PUBLIC CO., LTD.
To XXX
ANDREAS AHMED CO., LTD.
○
○
○
○
○
○
Vickie Chiang
20000-110202 國貿業務乙級術科測試試題第4 頁 / 共7 頁
SAINT INTERNATIONAL 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
FINAL INVOICE
No. AA-210708
Date:
INVOICE of 4,156 DOZ OF BABY PANTS
For account and risk of Messrs. ANDREAS AHMED CO., LTD.
1978H DIGENIS AKRITAS AVE., NICOSIA, CYPRUS
Shipped Per S.S. XXX
Sailing on or about JULY 10, 2021
Shipment From XXX
To LIMASSOL, CYPRUS
Marks & Nos.
Quantity
Description of Merchandise
Unit Price
Amount
〝NIKKY〞BRAND BABY PANTS
XXX
2,000 DOZ
P-1058 VINYL
EUR3.80
EUR7,600.00
2,156 DOZ
4,156 DOZ
vvvvvvvvv
P-1059 WHITE LARGE
EUR3.20
EUR6,899.20
EUR14,499.20
vvvvvvvvvvvv
SAINT INTERNATIONAL 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. AA-210708
Date: JULY 10, 2021
PACKING LIST of XXX
MARKS & NOS.
For account and risk of Messrs XXX
Shipped Per S.S. KOTA PETANI 002W
Sailing on or about JULY 10, 2021
Shipment From KEELUNG
To XXX
Packing No.
Description
Quantity
Net Weight
Gross Weight
Measurement
BABY PANTS
1-250
P-1058 VINYL
@8 DOZ
2000 DOZ
@15.2 KGS
3800 KGS
@16.7 KGS
4175 KGS
@0.062 CBM
15.500 CBM
251-789
P-1059 WHITE LARGE
@4 DOZ
2156 DOZ
@11.0 KGS
5929 KGS
@12.0 KGS
6468 KGS
@0.069 CBM
37.191 CBM
4,156 DOZ
vvvvvvvvv
9,729 KGS
vvvvvvvvv
10,643 KGS
vvvvvvvvvv
52.691 CBM
vvvvvvvvvv
○
○
○
○
○
SAY XXX ONLY
○
DRAWN UNDER CYPRUS POPULAR BANK PUBLIC CO., LTD.
L/C NO. XXX DATED XXX
AS PER PROFORMA INVOICE NO. AA-210425 DATED APRIL 25, 2021
WE HEREBY STATE THAT THE GOODS ARE OF VIETNAM ORIGIN AND
CONTENTS TO BE TRUE AND CORRECT
○
SAINT INTERNATIONAL CO., LTD.
_______________________________
Vickie Chiang
○
○
CIF LIMASSOL INCOTERMS 2010
PER DOZ
○
○
○
○
○
○
XXX
SAY TOTAL SEVEN HUNDRED EIGHTY NINE (789) CARTONS ONLY
L/C NO. XXX
○
Total: XXX CTNS
vvvvvvvvvvvvvv
SAINT INTERNATIONAL CO., LTD.
_______________________________
Vickie Chiang
20000-110202 國貿業務乙級術科測試試題第5 頁 / 共7 頁
Shipper
SAINT INTERNATIONAL CO., LTD.
S/O No.
9666
B/L No.
KSGLMS6799819
Yangming Marine Transport Corporation
BILL OF LADING
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Consignee
TO ORDER OF SHIPPER
Notify Party
ANDREAS AHMED CO., LTD.
1978H DIGENIS AKRITAS AVE., NICOSIA
CYPRUS
Pre-carriage by
Place of Receipt
KEELUNG CY
Ocean Vessel Voy. No.
KOTA PETANI 002W
Port of Loading
KAOHSIUNG
Port of Discharge
LIMASSOL
Place of Delivery
LIMASSOL CY
Final destination (for the Merchant reference)
Container No.
Marks & Numbers
Seal No.
Number of
Containers or
Packages
Description of Goods
BABY PANTS
L/C NO. XXX
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
FIVE (5)
Yangming Marine Transport Corp.
As Master
Date Laden on board the vessel
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 CHIEN KUO SOUTH ROAD SEC.1, TAIPEI, TAIWAN, R.O.C.
TELEPHONE: (02)706-7890 FAX: (02)2704-2915
MARINE CARGO POLICY
ORIGINAL
POLICY NO. 20A5M-00072520
ASSURED
CLAIM, IF ANY, PAYABLE AT
SAINT INTERNATIONAL CO., LTD.
TAIWAN IN CURRENCY
OF EURO
INVOICE NO. AA-210708
CLAIM AGENT:
L/C NO. XXX
NEAREST LLOYD′S AGENT
AMOUNT INSURED
EUR17,399.04
WHEN PRESENTING CLAIM ALL
SAY XXXD ONLY
OF THE CONCERNED DOCUMENTS
SHOULD BE WRITTEN IN OR
TRANSLATED INTO ENGLISH.
SHIP OR VESSEL
XXX V.XXX SAILING ON/OR ABOUT JULY 10, 2021
FROM XXX TO XXX
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
4,156 DOZ OF〝NIKKY〞BRAND BABY PANTS
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 11, 2021
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.
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.
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.
For FUBON INSURANCE COMPANY LIMITED
Not Valid unless countersigned by
President
○
○
○
○
YMLU 2032876 /20′/ YM998563
789 CTNS
vvvvvvvvv
10,643 KGS
vvvvvvvvv
52.691 CBM
vvvvvvvvvv
○
○
○
○
30 〝FREIGHT PREPAID〞
Total No. of Containers or
Packages (in words)
ORIGINAL
SAY TOTAL XXX ONLY.
FREIGHT AS ARRANGED
JULY 10, 2021
○
David Chien
○
○
○
○
20000-110202 國貿業務乙級術科測試試題第6 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。
四、貿易個案分析(本題共3 大題,合計30 分)
請回答下列各問題,並將適當答案寫在答案紙。
(一) 2021 年3 月長榮海運公司承租的長賜輪,因在蘇伊士運河擱淺引發賠償問
題。蘇伊士運河管理局向正榮汽船公司(船東)索賠10 億多美元,以彌補
運河受損費用及損失業務。而正榮公司則舉出「共同海損」條款。
甲公司以貿易條件CFR 報價給國外客戶,現已備妥貨物將安排出貨,與船
公司洽訂貨櫃時卻一櫃難求且每櫃運費飆漲。
請問:
1. 何謂共同海損?(2 分)協會貨物條款(ICC)2009.1.1 中哪種基本險有承
保共同海損?(1 分)
2. 甲公司可否將運費上漲歸由客戶承擔?理由為何?(2 分)
3. 國際貨物運輸在海運方面可分為定期船運輸與不定期船運輸,就運輸業
者、船貨權利義務依據、承載貨物種類、航線、停靠港口與船期以及運
費率等方面,請說明兩者有何不同?(5 分)
(二) 新奇公司為一經營玻璃製品之貿易商,上個月接獲國外客戶指定規格的訂
單,貿易條件為CFR Le Havre, France (Incoterms 2020),Payment: By
D/P。該批貨物生產完成後,於結關日當天船務部迅速聯絡貨運行將該批貨
物運至船公司所指定的貨櫃集散站進倉。當貨物進倉後突收到客戶的
e-mail 告知該訂單務必暫緩交貨因公司發生突發事件。
請問:
1. 依本案例,新奇公司在考量風險下應如何處理才是妥當,請說明理由。
(3 分)
2. 何謂退關?出口貨物通常在何情形下才會辦理退關手續?(3 分)
3. 若付款條件為L/C,則新奇公司對於貨物已進倉了,其因應對策如何,
請說明之。(4 分)
(三) 某一出口商收到國外進口商一張信用狀,部分內容如下:
Port of Loading
44E:ANY TAIWANESE PORT
Documents Required
46A:1. COMMERCIAL INVOICE..... CERTIFYING THE GOODS TO BE OF
GERMANY ORIGIN
2. FULL SET (3/3) OF CLEAN ON BOARD BILLS OF LADING MADE
OUT TO OUR ORDER.....
3. PACKING LIST.....
4. INSURANCE POLICY/CERTIFICATE, BLANK ENDORSED......
5. CERTIFICATE OF ORIGIN ISSUED BY CHAMBER OF
COMMERCE OF EXPORTING COUNTRY
1. 保單中規定要做成空白背書,請問:
(1) 保單做成空白背書的意義為何?(2 分)
(2) 實務上的背書作法為何?(2 分)
2. 日前出口商前往銀行押匯沒有問題,不料卻遭國外開狀銀行拒付,銀行拒付
的理由如下,請根據UCP 600 及ISBP 745 分析開狀銀行拒付有理嗎?為什
麼?
(1) 信用狀要求指示式提單,但提單正面卻印定下列不可轉讓運送條款〝IF
THE BILL OF LADING IS NON-NEGOTIABLE THE CARRIER MAY
GIVE DELIVERY OF THE GOODS TO THE NAMED
CONSIGNEE......〞。(2 分)
(2) 原產地證明書簽發人為台灣的商會而不是德國的商會。(2 分)
(3) 信用狀沒有要求提示Beneficiary′s Certificate,而出口商自行提示
Beneficiary′s Certificate,結果裡面的船名與提單不符。(2 分)
20000-110202 國貿業務乙級術科測試試題第7 頁 / 共7 頁
草稿紙
□ 缺考 □ 違規
技術士技能檢定國貿業務乙級
參考解答
- 定期船由船公司依固定航線、港口及船期營運，權利義務多依提單及班輪條款，適合一般件雜貨或貨櫃，運費率相對公開固定。
- 不定期船依租船契約營運，航線港口與船期按貨主需求安排，常運大宗散裝貨，權利義務以傭船契約為主，運費依市場與租船條件議定。