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. 很高興收到您的電鍋訂單,但很遺憾,由於河內(Hanoi)工廠罷工,我
們無法履行訂單。 (6 分)
2. 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)
3. 若價格具有競爭力,貴公司的優質產品在台灣市場前景看好。 (4 分)
(二) 貿易信函 (本題15 分)
請根據以下所述情境,以Tricia Luo 的名義用英文寫一封e-mail。
兩天前你們請SuperPrint 公司提供SJ-110 多功能彩色影印機的報價。今
日該公司的 Brian Lee 傳給你們商品報價及相關交易條件。請回信給他,
表示所報的各項條件大致沒有問題,可以接受,只有付款條件請他們再
考慮一下。他們雖然願意給這筆訂單九五折優待,但是影印機的單價仍
然要9,800 美元,而其他供應商所報的單價則有低至9,720 美元者。若該
公司無法再減讓價格,請他們准予你們分期付款。如果他們同意一年分
期方式付款,你們即可正式下單。請他們考慮過後盡快給你們回覆。
參考解答
- 短文英譯 1：We are pleased to receive your order for electric cookers, but regret that we are unable to fulfill it because of the strike at our Hanoi factory.
- 短文英譯 2：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 3：If the price is competitive, there should be a good market in Taiwan for your quality products.
- 貿易信函 Subject：Re: Quotation for SJ-110 Multifunction Color Copiers
- 貿易信函稱呼：Dear Mr. Lee,
- 貿易信函第1段：Thank you for your quotation and the trade terms for the SJ-110 multifunction color copiers.
- 貿易信函第2段：We find most of your terms acceptable, but would appreciate your reconsidering the payment terms. Although you offer a 5% discount, the unit price of USD9,800 is still higher than quotations from other suppliers, some of which are as low as USD9,720.
- 貿易信函第3段：If you cannot make any further reduction in price, please allow us to pay by installments. If you agree to payment by twelve monthly installments, we will place our official order immediately.
- 貿易信函第4段：Please consider our request and let us have your reply as soon as possible.
- 貿易信函結尾：Sincerely yours, Tricia Luo.
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,分別計算保險費、賠償金額及進口稅費等各項問題,並
將正確答案填入答案紙。
(一) 保險費及賠償金額 (4 分)
甲公司出口一批貨物,總淨重為3,600 kgs,總毛重為3,800 kgs,貿
易條件為CIF Oslo USD18.62/kg,投保時以ICC(A)投保並加保破損
險,其保險費率分別為0.12%和0.0375%。
請依上述資料回答下列問題:
甲公司應支付保險費為USD ______。
若保險單上註明〝5% Franchise〞,當貨物損失金額達USD3,800
時,則保險公司應賠償金額為USD ______。
(二) 進口稅費 (6 分)
某進口商從歐洲進口乙批貨物2,500 pcs,其申報進口價格為
FOB USD15.60/pc、Total Ocean Freight USD850.39、Total
Insurance Premium USD23.35;經查財政部關務署報關適用外幣匯
率其「買入」匯率為USD1=TWD30.77;「賣出」匯率為
USD1=TWD30.87,進口稅率為2.5%。該批貨海關填發稅款繳納證
之日期為108 年5 月23 日,公司遲至108 年6 月13 日才到台灣銀
行收稅處繳納。
請依上述資料進行核算:
○3 DPV= TWD______。
推廣貿易服務費= TWD______。
關稅滯納金= TWD______。
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
20000-108202 國貿業務乙級試題6-2
參考解答
- 保險費參考：CIF=3600×18.62=USD67,032.00；投保金額按110%為USD73,735.20；保險費=USD116.13。 Franchise 參考：門檻為USD3,686.76；損失USD3,800.00達門檻時賠USD3,800。
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
FIN UAK
Output/Message Type 700 Issue of a Documentary Credit
Input Time/MIR 1359 1090516 NBBKSEGGAXXX
Received from ARABAEADXXX
ARAB BANK PLC
DUBAI
Priority/Delivery/Obsol Normal
Sequence of Total
*27 : 1/1
Form of Doc. Credit
*40A : IRREVOCABLE
Doc. Credit Number
*20 : SAK/LC/4782
Date of Issue
31C : 190516
Applicable Rules
*40E : UCP LATEST VERSION
Date and Place of Expiry *31D : 190816 PLACE IN THE COUNTRY OF BENEFICIARY
Applicant
*50 : MANSOOR AHMED CO., LTD.
P.O. BOX 31121, JEBEL ALI FREE ZONE, DUBAI, U.A.E.
Beneficiary
*59 : EAGLE INTERNATIONAL COMPANY LIMITED
P.O. BOX 70-1389, NEW TAIPEI CITY, TAIWAN, R.O.C.
Currency Code Amount
*32B : USD50,280.00
Max. Credit Amount
39B : NOT EXCEEDING
Available with/by
*41D : ANY BANK IN TAIWAN BY NEGOTIATION
Drafts at
42C : 60 DAYS AFTER SIGHT FOR 100% 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 : JEBEL ALI, DUBAI
Latest Date of Shipment
44C : 190806
Description of Goods
45A : 7,200 PCS OF WOODEN SALAD BOWL
AS PER PROFORMA INVOICE NO. MA-190425 DATED APRIL
25, 2019
Documents Required
46A : 1. SIGNED INVOICE IN QUADRUPLICATE STATING THE
NAME OF MANUFACTURERS AND CERTIFYING ORIGIN
OF GOODS IS CHINA AND CONTENTS TO BE TRUE AND
CORRECT
2. NEUTRAL PACKING LIST IN TRIPLICATE
3. FULL SET OF CLEAN ON BOARD BILLS OF LADING
MADE OUT TO ORDER AND BLANK ENDORSED
MARKED FREIGHT PREPAID AND NOTIFY APPLICANT
4. BENEFICIARYS CERTIFICATE STATING THAT ONE SET
OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN
FORWARDED BY COURIER TO APPLICANT WITHIN 5
DAYS AFTER SHIPMENT
5. INSURANCE COVERED LOCALLY AND SHIPPING
ADVICE QUOTING NAME OF THE CARRYING VESSEL,
DATE OF SHIPMENT, LETTER OF CREDIT NUMBER,
MARKS, AMOUNT AND REFERRING TO THEIR COVER
NOTE NO. CONT/NE/DU/3024/19 SHOULD BE SENT TO
CONTINENTAL INSURANCE CO., LTD. P.O. BOX 25600,
DUBAI, U.A.E. BY REGISTERED POST. A COPY OF THIS
ADVICE AND THE RELATIVE POSTAL RECEIPT TO
ACCOMPANY THE DOCUMENTS
6. SHIPMENT ON ISRAELI MEANS OR THROUGH ISRAELI
PORTS IS NOT ALLOWED AND DOCUMENTS TO
CONTAIN A CERTIFICATE TO THIS EFFECT
Additional Conditions
47A : 1. SHIPPING MARKS: MAGNET/MTC9-936
2. SHIPMENT TO BE EFFECTED BY CONFERENCE LINE
VESSELS ONLY AND A CERTIFICATE TO THIS EFFECT
FROM THE CARRIERS/AGENTS SHOULD ACCOMPANY
THE DOCUMENTS
3. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER
4. A FEE OF USD80 OR EQUIVALENT IS TO BE DEDUCTED
FROM EACH DRAWING, IF DOCUMENTS ARE
PRESENTED WITH DISCREPANCIES
Details of Charges
71B : ALL BANKING CHARGES OUTSIDE DUBAI ARE FOR
BENEFICIARYS 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
20000-108202 國貿業務乙級試題6-3
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
Advise Through Bank
57D : FIRST COMMERCIAL BANK
Sender to Receiver
Information
: PLEASE FORWARD THE DOCUMENTS IN ONE COVER
TO US
Trailer
MAC: 29540C0E
CHK: C32E6E0C2F99
Bill of Exchange
Draft No. MA-190708
Exchange for USD25,140.00
Taipei, Taiwan JULY 10, 2019
At 60 DAYS AFTER 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 U.S. DOLLARS TWENTY FIVE THOUSAND ONE HUNDRED AND FORTY
ONLY value received
Drawn under L/C No. SAK/LC/4782
Dated JULY 10, 2019
Issued by ARAB BANK PLC, DUBAI
To ARAB BANK PLC, DUBAI
TAIPEI FUBON COMMERCIAL BANK
EAGLE 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
PROFORMA INVOICE
No. MA-190708
Date:
INVOICE of XXX
For account and risk of Messrs. MANSOOR AHMED CO., LTD.
P.O. BOX 31121, JEBEL ALI FREE ZONE, DUBAI, U.A.E.
Shipped Per S.S. KOTA PETANI V.002W
Sailing on or about JULY 10, 2019
Shipment From XXX
To JEBEL ALI, DUBAI
Marks & Nos.
Quantity
Description of Merchandise
Unit Price
Amount
WOODEN SALAD BOWL
1,200 PCS. EI-109 30 x 30 x 18 CM
USD8.55
USD10,260.00
2,400 PCS.
3,600 PCS.
vvvvvvvv
EI-199 25 x 25 x 11 CM
USD6.20
USD14,880.00
USD25,140.00
vvvvvvvvvvvv
○
○
○
○
○
○
○
○
○
○
○
SAY U.S. DOLLARS XXX ONLY
○
DRAWN UNDER ARAB BANK PLC, DUBAI L/C NO. XXX DATED XXX
○
AS PER PROFORMA INVOICE NO. MA-190425 DATED APRIL 25, 2019
THE NAME OF MANUFACTURERS: EAGLE INTERNATIONAL CO., LTD.
WE HEREBY CERTIFY THAT ORIGIN OF GOODS IS TAIWAN AND
CONTENTS TO BE TRUE AND CORRECT
○
EAGLE INTERNATIONAL CO., LTD.
_______________________________
Vickie Chen
○
MAGNET
MTC9-936
JEBEL ALI
C/NO.1-200
MADE IN CHINA
○
CFR JEBEL ALI, DUBAI
PER PC
Vickie Chen
○
20000-108202 國貿業務乙級試題6-4
PACKING/WEIGHT LIST
No. MA-190708
Date: JULY 10, 2019
PACKING LIST of 7,200 PCS OF WOODEN SALAD BOWL
MARKS & NOS.
For account and risk of Messrs XXX
Shipped Per S.S. KOTA PETANI V.002W
Sailing on or about JULY 10, 2019
Shipment From XIAMEN, CHINA
To XXX
Packing No.
Description
Quantity
Net Weight
Gross Weight
Measurement
WOODEN SALAD BOWL
1-100
EI-109 30 x 30 x 18 CM
@12 PCS
1200 PCS
@12.2 KGS
1220 KGS
@13.7 KGS
1370 KGS
@0.062 CBM
6.200 CBM
101-200
EI-199 25 x 25 x 11 CM
@24 PCS
2400 PCS
@11.0 KGS
1100 KGS
@12.5 KGS
1250 KGS
@0.069 CBM
6.900 CBM
3,600 PCS
vvvvvvvv
2,320 KGS
vvvvvvvvv
2,620 KGS
vvvvvvvvv
13.100 CBM
vvvvvvvvvv
Shipper
EAGLE INTERNATIONAL CO., LTD.
S/O No.
9666
B/L No.
XIMJBAI6799819
Yangming Marine Transport Corporation
BILL OF LADING
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Consignee
TO ORDER AND BLANK ENDORSED
Notify Party
MANSOOR AHMED CO., LTD.
P.O. BOX 31121, JEBEL ALI FREE ZONE
DUBAI, U.A.E.
Pre-carriage by
Place of Receipt
XIAMEN
Ocean Vessel Voy. No.
KOTA PETANI 002W
Port of Loading
XIAMEN
Port of Discharge
JEBEL ALI
Place of Delivery
Final destination (for the Merchant reference)
Container No.
Marks & Numbers
Seal No.
Number of
Containers or
Packages
Description of Goods
SALAD BOWL
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
THREE (3)
Yangming Marine Transport Corp.
As Master
Date Laden on board the vessel
○
○
○
○
○
○
○
XXX
SAY TOTAL TWO HUNDRED (200) CARTONS ONLY
L/C NO. XXX
○
Total: XXX CTNS
vvvvvvvvvvvvvv
○
YMLU 2032876 /20/ YM998563
200 CTNS
vvvvvvvvv
2,620 KGS
vvvvvvvvv
13.100 CFT
vvvvvvvvv
○
○
○
○
30 〝FREIGHT PREPAID〞
Total No. of Containers or
Packages (in words)
ORIGINAL
SAY TOTAL XXX ONLY.
FREIGHT AS ARRANGED
JULY 10, 2019
○
EAGLE INTERNATIONAL CO., LTD.
_______________________________
Vickie Chen
David Chien
20000-108202 國貿業務乙級試題6-5
EAGLE INTERNATIONAL COMPANY LIMITED
9F, NO.1689, SEC.5, FEN LIAO EAST RD.
LIN KOU DIST., NEW TAIPEI CITY
TAIWAN, R.O.C.
MANSOOR AHMED CO., LTD.
P.O. BOX 31121, JEBEL ALI FREE ZONE
DUBAI, U.A.E.
Dear Sirs,
SHIPPING ADVICE
We are pleased to advise you that we have made the shipment regarding the subject as follows:
Name of the carrying vessel: KOTA PETANI V.002W
Date of shipment: JULY 10, 2019
Amount: USD25,140.00
L/C No. SAK/LC/4782
Marks:
Truly yours,
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) 加拿大C 公司向台灣T 公司以CIF Vancouver 條件購買一批蟹肉罐
頭,約定以賣方提供之樣品為品質標準,並且產品須通過台灣的標準
檢驗局和加拿大的漁業部之檢驗。但貨物抵達加拿大海關時,因未能
通過加拿大漁業部之檢驗無法進口,C 公司緊急通知台灣T 公司但未
獲回應。為避免損失擴大,C 公司將罐頭低價轉售到美國,損失數萬
美元,乃向T 公司請求賠償。
1. T 公司聲稱:
(1) 罐頭經台灣的標準檢驗局檢驗合格,表示品質並無問題。至於
貨物抵達加拿大未能通過漁業部之檢驗,應是運輸途中品質變
化所致。本案為CIF 交易,運送過程的風險承擔屬於買方,因
此賣方不須負賠償責任。
(2) 依據Incoterms 2010 CIF 條件下,進口通關責任歸買方,因此
賣方不須負擔本案之賠償責任。
2. C 公司聲稱:既然T 公司欲出售食品進入加拿大,對於進口國嚴格
管制輸入食品的檢驗措施,必須了解與遵守。因此通過進口海關
檢驗乃屬於賣方「瑕疵擔保」問題,並非「風險承擔」問題。賣
方未盡「瑕疵擔保」責任,應賠償買方之損失。
請問:
1. 何謂「瑕疵擔保」?(2 分)
2. 在CIF 條件下,貨物的「風險承擔」於何時移轉?(2 分)
3. 本案「通過進口海關檢驗」應屬於風險承擔或瑕疵擔保問題?
說明理由。(3 分)
4. T 公司聲稱「CIF 條件下,進口通關責任歸買方,因此賣方不須負
擔本案之賠償責任」是否有理?說明理由。(3 分)
MAGNET
MTC9-936
JEBEL ALI
C/NO.1-200
MADE IN CHINA
○
○
EAGLE INTERNATIONAL CO., LTD.
_______________________________
Vickie Chen
20000-108202 國貿業務乙級試題6-6
(二) 俊時公司接受德國ABC 公司訂單,其部份內容如下:
(1) Trade Terms: CIF Hamburg (Incoterms 2010)
(2) Insurance: To be effected by the seller, covering ICC(A)
(3) Transportation: By sea
(4) Delivery: By the end of March, 2019
在三月中突然接獲ABC 公司通知,該批貨請改以空運方式承運,其運
費差額由其公司事後補貼給俊時公司。修改後訂單將以快遞方式寄出。
請問:
1. 依上述情形,訂單內容應如何修改?(3 分)
2. 就貿易條件角度,其風險移轉點有何不同?(2 分)
3. 最遲交貨日期(年/月/日)為何?說明之。(2 分)
4. 海空運兩種運送單據異同點。(3 分)
(三) 我出口商以信用狀方式出口800 箱貨物至馬來西亞,信用狀中的裝運相關
規定:「Shipment from Taiwan port to Kuantan in January. Partial
shipment Prohibited.」、「Full set of clean on board ocean bills of lading,
made out to order... 」。出口商即按信用狀規定,於1 月30 日在Keelung
裝載500 箱貨物於「UNI-ARISE」貨輪,1 月31 日又在Kaohsiung 裝載
300 箱貨物於同一貨輪,分別取得在Keelung 和Kaohsiung 所簽發的兩套
提單。出口商持單辦理押匯時,卻遭押匯銀行以單據嚴重不符改以託收方
式辦理,出口商在抗議無效後取回押匯單據。此時,因貨物即將抵達
Kuantan,進口商要求改以電報放貨方式提貨。
請問:
1. 押匯銀行處理是否有理?理由為何?(3 分)
2. 出口託收及信用狀項下託收有何差異?(2 分)
3. 何謂電報放貨?而電放提單上會加蓋何種英文戳記?(3 分)
4. 依本案例分析,改採電報放貨時,是否須經開狀銀行同意?理由為何?
(2 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 瑕疵擔保是賣方擔保貨物於風險移轉時具備契約約定品質、通常效用與權利完整，無隱藏瑕疵或不符合法定/約定標準。
- ② CIF 下風險通常於貨物在裝運港裝上船時移轉，但風險移轉不免除賣方對裝船時已存在之品質瑕疵或契約不符責任。
- ③ 通過加拿大進口檢驗屬契約約定品質與法規適合性問題，較偏向瑕疵擔保，不是單純運輸風險。
- ④ CIF 進口通關由買方辦理，並不表示賣方可交付無法合法進口或不符合約定標準的食品；T 公司抗辯不足採。
- ⑤ 買方為減少損失而合理轉售，若符合減損義務，可向賣方請求因瑕疵造成的價差、費用及合理損害。