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 (3 小題,合計15 分)
1. 由於目前國際棉花市場相當不穩定,所報價格可能會變更。(5 分)
2. 在檢查這批貨時,我們發現少了兩箱,並且有些物品嚴重受損。(5 分)
3. 您下給本公司的任何訂單我們都會從速處理,因為我們可以從庫存供貨。
(5 分)
(二) 貿易信函 (15 分)
請根據以下所述情境,以Kevin Hsu 的名義用英文寫一封 e-mail。
貴公司為一家休閒服飾廠商,在台灣成立已15 年,現在想透過代理商發展東歐
市場。奥地利第一儲蓄銀行(Erste Group Bank)為你們介紹了一家公司。請
寫一封信給該公司,詢問他們是否有興趣擔任你們的代理。信中請他們特別針
對以下問題回覆:1. 在東歐從事貿易有多久時間? 2. 除了奥地利第一儲蓄銀
行外,在東歐還可參詢哪家企業,能為該公司的財務健全背書? 3.目前持有何
種代理權或經銷權? 特別是在休閒服飾方面過去是否有過經驗? 還是現在就
有代理這類產品? 假設他們有意成為你們的代理,請他們提出開發市場的初步
建議。若以上問題的答覆令人滿意,你們會很樂意給他們一份代理協議草案詳
述你們的計畫及安排。
參考解答
- 短文英譯 1：As the current international cotton market is quite unstable, the quoted prices may be subject to change.
- 短文英譯 2：Upon inspecting this shipment, we found that two cases were missing and that some items were badly damaged.
- 短文英譯 3：Any order you place with us will be processed promptly because we can supply the goods from stock.
- 貿易信函 Subject：Claim for Erste Group Bank
- 貿易信函稱呼：Dear Sir or Madam,
- 貿易信函第1段：We regret to inform you that there was a shortage, damage or quality problem with the shipment we received.
- 貿易信函第2段：The details are as stated in the question. We enclose the relevant list, survey report, photographs or samples for your reference.
- 貿易信函第3段：Please investigate the matter immediately and advise us how you will settle the claim. We will hold the goods pending your instructions.
- 貿易信函結尾：Sincerely yours, Kevin Hsu.
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,分別計算空運費及進口稅費等各項問題,並將正確答案
填入答案紙。
(一) 空運費 (4分)
藍星公司擬出口兩批貨物分別到Chicago及Seattle,採空運運送,貨物資料及
空運費率表(以NTD表示)如下,請分別求算兩批貨物的空運費。
貨物資料
貨物型號
數量
包裝
體積(per ctn)
重量(per ctn)
目的地
A001
30 pcs
1 pc/ctn
70x60x45cm
25 kgs
Chicago
A002
84 pcs
2 pcs/ctn
12x18x15
15 kgs
Seattle
空運費率表
CITY CODE MIN CHARGE
-45
+45
+100 +300
+500 +1000
LAX;SEA
2,200
416.0 312.4 288.0 218.4 188.0 157.6
CHI;DEN
2,200
441.2 336.8 312.8 244.0 212.8 182.4
(1) A001應付空運費為:NTD 。
(2) A002應付空運費為:NTD 。
(二) 進口稅費 (6 分)
某進口商從歐洲進口商品一批,在海關規定的期限內申報CIF 價格為
EUR7,075.00,適用關稅率為12%,海關於108 年3 月1 日將該批貨物的稅款
繳納證送達進口商,但是進口商遲至108 年3 月31 日才辦理繳納手續,海關公
布的EUR 每旬匯率買入34.20,賣出35.05,請根據以上資料核算進口應繳稅費:
(3) 進口關稅=NTD 。
(4) 推廣貿易服務費=NTD 。
(5) 進口稅應加徵的滯納金=NTD 。
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
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20000-109201 國貿業務乙級試題第2 頁/共6 頁
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。
第3題
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
Swift Output
: 700 Issue of A Documentary Credit
Sender
: DHBLBDDHATOD
DHAKA BANK LIMITED
DHAKA, BANGLADESH
Receiver
: PNBPTWTPXXX
WELLS FARGO BANK, N.A., TAIPEI BRANCH
TAIPEI, TAIWAN
Sequence of Total
27 : 1/1
Form of Doc. Credit
*40A : IRREVOCABLE
Doc. Credit Number
*20 : 325468013645
Date of Issue
31C : 181104
Applicable Rules
*40E : UCP LATEST VERSION
Date and Place of Expiry *31D : 190420 TAIWAN
Applicant
*50 : UNICORN CO., LTD.
ELLAL CHAMBER (8TH FLOOR), 16 MOTIJHEEL C/A
DHAKA-1000 BANGLADESH
Beneficiary
*59 : LIBRA CO. LTD.
NO. 56, MINZU RD., SANMIN DIST, KAOHSIUNG CITY
TAIWAN (R.O.C)
Currency Code Amount
*32B : USD58,000.00
Max. Credit Amount
39B : NOT EXCEEDING
Available with/by
*41D : ANY BANK IN TAIWAN BY NEGOTIATION
Drafts at
42C : SIGHT
Drawee
42D : ISSUING BANK
Partial Shipments
43P : ALLOWED
Transshipment
43T : ALLOWED
Port of Loading
44E : ANY PORT IN TAIWAN
Port of Discharge
44F : CHITTAGONG SEAPORT, BANGLADESH
Latest Date of Shipment
44C : 190331
Description of Goods
45A : AIR FRESHENER
H.S.CODE NO.: 3307. 49
TRADE TERMS: CFR CHITTAGONG SEAPORT,
BANGLADESH (INCOTERMS 2010)
AS PER P/I NO. 364258
Documents Required
46A : 1. FULL SET OF ORIGINAL BILLS OF LADING CONSIGNED
TO ORDER OF ISSUING BANK AND NOTIFY APPLICANT.
2. BENEFICIARY'S SIGNED COMMERCIAL INVOICE IN 03
ORIGINALS PLUS 03 COPIES SHOWING THE FREIGHT
CHARGES SEPARATELY.
3. DETAILED PACKING LIST IN 03 ORIGINALS PLUS 03
COPIES.
4. CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY
CHAMBER OF COMMERCE CERTIFYING THAT THE
MERCHANDISE IS OF TAIWANESE ORIGIN.
5. BENEFICIARY MUST SEND 01 (ONE) COMPLETE SET OF
NON-NEGOTIABLE SHIPPING DOCUMENTS TO
APPLICANT BY COURIER WITHIN 07 (SEVEN) WORKING
DAYS AFTER SHIPMENT.
BENEFICIARY' S COMPLIANCE CERTIFICATE TO THIS
REGARD AND RESPECTIVE COURIER RECEIPT MUST
ACCOMPANY THE ORIGINAL DOCUMENTS.
6. SHIPMENT OR TRANSSHIPMENT IN ISRAELI FLAG
VESSEL OR VESSEL CALLING AT ANY SEAPORT OF
ISRAEL IS STRICTLY PROHIBITED.
A CERTIFICATE IN THIS REGARD ISSUED BY
RESPECTIVE SHIPPING COMPANY/ITS AGENT MUST
ACCOMPANY THE ORIGINAL DOCUMENTS.
Additional Conditions
47A
1. H.S. CODE NO. MUST APPEAR IN ALL SHIPPING
DOCUMENTS.
2. ISSUING BANK, L/C NO. AND DATE MUST APPEAR IN
ALL DOCUMENTS.
3. BILL OF LADING AND DOCUMENTS PRIOR TO THE
OPENING DATE OF THIS L/C ARE NOT ACCEPTABLE.
4. BLANK BACK, SHORT FORM, AND CHARTER PARTY
BILL OF LADING ARE NOT ACCEPTABLE.
5. A BANK FEE OF USD 50.00 IS REQUIRED FOR
NEGOTIATION OF DISCREPANT DOCUMENTS WILL BE
DEDUCTED AS DISCREPANCY CHARGES FROM THE
BILL VALUE FOR PRESENTING EACH SET OF
DISCREPANT DOCUMENTS.
Details of Charges
71B : ALL CHARGES OUTSIDE BANGLADESH ARE FOR
BENEFICIARY'S A/C.
20000-109201 國貿業務乙級試題第3 頁/共6 頁
Instructions to
Pay/Acc/Neg Bank
78 : 1. DOCUMENTS TO BE DISPATCHED TO DHAKA BANK LTD.,
CPC TRADE OPERATIONS, RUPAYAN TRADE CENTER,
LEVEL-8, 114 KAZI NAZRUL ISLAM AVENUE,
BANGLAMOTOR, DHAKA-1000, BANGLADESH BY ANY
INTERNATIONAL COURIER SERVICES THROUGH
BANKING CHANNEL.
2. UPON RECEIPT OF COMPLYING PRESENTATION OF
DOCUMENTS AT OUR COUNTER, WE WILL EFFECT
PAYMENT IN THE CURRENCY OF THE CREDIT AS PER
INSTRUCTIONS OF THE NEGOTIATING BANK ON THEIR
FORWARDING SCHEDULE.
Advise Through Bank
57D : BKAOTWTKXXX
BANK OF KAOHSIUNG
(HEAD OFFICE) KAOHSIUNG, TAIWAN
Sender to Receiver
Information
: PLS ADVISE THIS L/C TO THE BENEFICIARY UNDER
INTIMATION TO US.
THANKS N REGARDS
CPC TRADE OPERATIONS
DHAKA BANK LIMITED
Bill of Exchange
Draft No. BA-21546
FEB. 15, 2019
Exchange for XXX
At XXX sight of this FIRST of Exchange (Second of the same tenor and date being
unpaid)
Pay to the order of BANK OF KAOHSIUNG
The sum of U.S. DOLLARS FIFTY EIGHT THOUSAND ONLY value received
Drawn under L/C No. 325468013645
Dated DEC. 4, 2018
Issued by DHAKA BANK LIMITED
To DHAKA BANK LIMITED
LIBRA CO., LTD.
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Sharon Chen
20000-109201 國貿業務乙級試題第4 頁/共6 頁
LIBRA COMPANY LIMITED
NO 56, MINZU RD., SANMIN DIST.
KAOHSIUNG CITY
TAIWAN (R.O.C.)
Tel: +886-7-215xxxxx
Fax: +886-7-215xxxxx
INVOICE
No. BA-21546
Date: FEB. 15, 2019
INVOICE of 13,518 PCS OF AIR FRESHENER
For account and risk of Messrs. UNICORN CO., LTD.
ELLAL CHAMBER (8TH FLOOR), 16 MOTIJHEEL C/A, DHAKA-1000 BANGLADESH
Shipped Per S.S. OOCL NAGOYA 325S
Sailing on or about FEB. 15, 2019
Shipment From KAOHSIUNG, TAIWAN
To CHITTAGONG, BANGLADESH
Marks & Nos.
Quantity
Description of Merchandise
Unit Price
Amount
AIR FRESHENER
AS PER P/I NO. 364258
X
FRU 025
USD3.80
X
X
X PCS.
vvvvvvvvv
FRU 089
USD4.80
X
USD X
vvvvvvvvvvvv
PACKING/WEIGHT LIST
No. BA-21546
Date: FEB. 15, 2019
PACKING LIST of AS FOLLOWS
MARKS & NOS.
For account and risk of Messrs XXX
Shipped Per S.S. XXX
Sailing on or about FEB. 15, 2019
Shipment From XXX
To XXX
Packing No.
Description
Quantity
Net Weight
Gross Weight
Measurement
AIR FRESHENER
1-145
FRU 025
@48 PCS
6,960 PCS
@10.2 KGS
1,479 KGS
@11.2 KGS
1624 KGS
@0.042 CBM
6.090CBM
146-282
FRU 089
FRU 089
@48 PCS
6,528PCS
30 PCS
@11.2 KGS
1,523.2 KGS
8.0 KGS
@13.2 KGS
1795.2 KGS
9.0 KGS
@0.049 CBM
6.664 CBM
0.049 CBM
13,518 PCS
vvvvvvvvv
3,010.2 KGS
vvvvvvvvvv
XXX
vvvvvvvvvv
XXX
vvvvvvvvvv
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SAY U.S. DOLLARS XXX ONLY
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FOB VALUE :USD57,600.00
FREIGHT CHARGES:USD400.00
H.S.CODE NO.: 3307.49
L/C NO. 325468013645 DATED NOV.4, 2018
ISSUING BANK XXX
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LIBRA CO., LTD.
Sharon Chen
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XXX
CFR CHITTAGONG SEAPORT
BANGLADESH (INCOTERMS 2010)
Total: X CTNS
vvvvvvvvvvvvvvv
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XXX
SAY TOTAL XXX CARTONS ONLY
H.S.CODE NO.: XXX
L/C NO. XXX DATED XXX
ISSUING BANK:DHAKA BANK LIMITED DHAKA, BANGLADESH
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22 LIBRA CO., LTD.
Sharon Chen
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20000-109201 國貿業務乙級試題第5 頁/共6 頁
Shipper
LIBRA CO., LTD.
NO 56,MINZU RD., SANMIN DIST.
KAOHSIUNG CITY, TAIWAN (R.O.C)
S/O No.
4658
B/L No.
XIMJBAI6799819
ORIENTAL LOGISTICS GROUP LTD.
19F, 90, SEC.2, NANKING E. RD., TAIPEI,TAIWAN
BILL OF LADING
Consignee
TO ORDER OF ISSUING BANK
Notify Party
UNICORN CO., LTD.
ELLAL CHAMBER (8TH FLOOR), 16
MOTIJHEEL C/A DHAKA-1000
BANGLADESH
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Pre-carriage by
Place of Receipt
KAOHSIUNG
Ocean Vessel Voy. No.
OOCL NAGOYA 325S
Port of Loading
KAOHSIUNG
Port of Discharge
CHITTAGONG
Place of Delivery
Final destination (for the Merchant reference)
Container No.
Marks & Numbers
Seal No.
Number of
Containers or
Packages
Description of Goods
AIR FRESHENER
L/C NO. XXX DATED XXX
ISSUING BANK XXX
H.S.CODE 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
KAOHSIUNG
Freight payable at
Place and date of issue
Ex. Rate
Number of original B(s)/L
THREE (3)
ORIENTAL LOGISTICS GROUP LTD.
As CARRIER
Date Laden on board the vessel
LIBRA COMPANY LIMITED
NO 56, MINZU RD., SANMIN DIST.
KAOHSIUNG CITY, TAIWAN (R.O.C)
CERTIFICATE
TO WHOM IT MAY CONCERNED
VESSEL
BUILT
NATIONALITY
OWNER
OOCL NAGOYA
2009
HONG KONG
NEWCONTAINER
NO.49(LUXEMBOURG) SHIPPING S.R.L.
THE UNDERSIGNED DOES HEREBY DECLARE ON BEHALF OF THE OWNER.
MASTER, OR AGENT OF THE ABOVE NAMED VESSEL THAT SAID VESSEL IS
NOT REGISTERED IN ISRAEL OR OWNED BY NATIONAL RESIDENTS OF
ISRAEL AND WILL NOT CALL AT OR PASS THROUGH ANY ISRAELI PORT.
**L/C NO.: 325468013645
**DATE OF ISSUE:181104
**ISSUING BANK: DHAKA BANK LIMITED
**APPLICANT'S NAME AND ADDRESS:
UNICORN CO., LTD.
ELLAL CHAMBER (8TH FLOOR), 16 MOTIJHEEL C/A DHAKA-1000 BANGLADESH
WE HEREBY CERTIFY THAT SHIPMENT OR TRANSSHIPMENT IN ISRAELI FLAG VESSEL
OR VESSEL CALLING AT ANY SEAPORT OF ISRAEL IS STRICTLY PROHIBITED.
X X X
.............................................
AS CARRIER
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OOLU213456 /20/OOLFDT5136/LCL-LCL
X CTNS
vvvvvvvv
3,428.2KGS
vvvvvvvvv
12.803CBM
vvvvvvvvv
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〝FREIGHT COLLECT〞
Total No. of Containers or
Packages (in words)
ORIGINAL
SAY TOTAL XXX ONLY.
FREIGHT AS ARRANGED
APR. 4, 2019
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Tom Chung
X
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20000-109201 國貿業務乙級試題第6 頁/共6 頁
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) 對於外國以不公平貿易方式銷售至我國之貨物,政府除徵收關稅外,
得依法另課徵反傾銷稅或平衡稅等特別關稅。2018 年我國TE 公司申
請對自韓國產製進口不銹鋼冷軋鋼品課徵反傾銷稅案,經主管機關裁
定反傾銷稅案成立,政府自2019 年8 月29 日起對自韓國廠商進口之
不銹鋼冷軋鋼品課徵37.65%的反傾銷稅。
請問:
1.何謂「傾銷」?(2 分)
2.平衡稅是針對何種不公平貿易方式進口之貨物所課徵的特別關稅?(2 分)
3.依我國貿易法,反傾銷稅或平衡稅案件成立的要件為何?(2 分)
4.我國反傾銷稅及平衡稅案件的兩個主管機關為何?(2 分) 該兩個主
管機關分別負責那些反傾銷稅及平衡稅案件的業務?(2 分)
(二) S 公司以信用狀方式出口2 只20 呎貨櫃的石英鐘至巴西,信用狀相關
規定如下:
1. TRADE TERMS:CIP RIO DE JANEIRO INCOTERMS 2010
2. SHIPMENT FROM TAIWAN PORT TO RIO DE JANEIRO IN
JANUARY. PARTIAL SHIPMENT PROHIBITED.
3. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING,
MADE OUT TO ORDER...
4. INSURANCE POLICY IN NEGOTIABLE FORM COVERING
ICC(A) FOR 110PCT INVOICE VALUE
S 公司按信用狀規定,於1 月30 日在KEELUNG 裝載1 只20 呎貨櫃
於「UNI-ARISE」貨輪,1 月31 日又在KAOHSIUNG 裝載另1 只20
呎貨櫃於同一貨輪,分別取得在KEELUNG 和KAOHSIUNG 所簽發
的兩套提單。S 公司隨即持單辦理押匯,卻遭押匯銀行以提單嚴重不
符改以託收方式辦理。
貨物一抵達RIO DE JANEIRO 後,便被貨車送往進口商的倉庫。進口商聘
請了公證行見證貨櫃卸貨。貨櫃外表完整無缺,但當打開貨櫃時,大部分的
石英鐘框發生龜裂,無法銷售,此乃因鐘框部分乾燥度不夠,致使在高溫之
目的地發生裂痕現象。進口商聯繫保險公司提出索賠,卻遭保險公司拒絕。
請就本案分析:
1.押匯銀行處理是否合理?理由為何?(3 分)
2.除本案情形之外,押匯銀行還可能在那些情況之下辦理「信用狀項下託收」
(請寫出兩種可能情況)?(4 分)
3.保險公司拒絕理賠是否合理?理由為何?(3 分)
(三) 某澳洲進口商以FOB 條件下了一份訂單給台灣的出口商,以下是訂單的部
份內容:
QUALITY:Strictly the same as our sample submitted to you on MAR. 20,
2018.
PRICE:USD39.00/PC FOB Keelung.
SHIPMENT:During August, 2018
PAYMENT:By T/T one week after we receive the goods.
INSPECTION:Landed independent surveyor's report to be final.
1.若你是台灣的出口商,上述訂單內容對你有何權益上的損失?(6 分)
2.最後交易成立了,不料8 月突然遇到颱風加連月豪雨,以致工廠生產進
度嚴重受影響,出口商將證明寄給澳商並要求對方將交貨期延至九月,
澳商接受。台商於九月完成備貨後卻遲遲等不到船,幾經催促後澳商直
至十月底才派船前往台灣接貨,導致出口商多支付了2000 美元的倉租費
用,於是台商以澳商未按時派船接貨為由,要求澳商賠償2000 美元的倉
租費用,然澳商則以台商違約在先,不予理賠。在此情況下,台商或是
澳商的主張有理?為什麼?(4 分)
□ 缺考 □ 違規
技術士技能檢定國貿業務職類乙級
參考解答
- ① 傾銷是出口商以低於正常價值的價格輸入我國，並對我國產業造成實質損害或損害之虞。
- ② 平衡稅是針對外國政府補貼，使進口貨物取得不公平利益並損害我國產業時，依法課徵的特別關稅。
- ③ 反傾銷稅與平衡稅均須經調查確認不公平貿易、損害及因果關係，目的在抵銷不公平價格或補貼效果，而非一般保護性關稅。
- ④ 進口商應注意產地、供應商是否列入課稅名單，並將反傾銷稅、平衡稅納入進口成本與報價風險。