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. 貴公司最近不更換瑕疵印表機之舉是公然違約。 (5 分)
2. 期盼收到您的匯款。若款項已付,則請不用理會此通知。 (4 分)
3. 很抱歉通知您,我們必須婉拒您編號E306 防水外套的訂單,因為工
廠目前在忙長期合約的訂單,分身乏術。 (6 分)
(二) 貿易信函: 請根據以下所述情境,以Henry Lu 的名義用英文寫一
封 e-mail。 (本題15 分)
客戶Northwood 女士在三個月前訂購了SH201 吹風機,當時因熱銷缺
貨,你們建議她改訂新推出的 SH202 型號。客戶今日來信,抱怨新機
種故障多、滯銷情況嚴重;她想將九成的訂貨退回,並且要求你們退款
並支付運費。
請回信給客戶,對所購產品不符她的期望表示抱歉,同時對於該機種竟
然問題如此之多也感到驚訝,請她將東西退還給你們。你們的實驗室人
員已著手探究,欲找出問題的根源。你們很樂意負擔運費,但建議將退
款改成訂購SH201 吹風機的抵用貨款。她的自身經驗就可以證明產品的
可靠性,你們確信她的顧客也會滿意該產品。若她同意,SH201 吹風機
兩週之內即可上路。
參考解答
- 短文英譯 1：Your recent refusal to replace the defective printers is a clear breach of contract.
- 短文英譯 2：We look forward to receiving your remittance. If payment has already been made, please disregard this notice.
- 短文英譯 3：We regret to inform you that we must decline your order No. E306 for waterproof jackets because the factory is presently fully occupied with long-term contract orders.
- 貿易信函 Subject：Claim for E306
- 貿易信函稱呼：Dear Northwood,
- 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, Henry Lu.
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) 空運運費
某出口商擬以空運方式出口3 箱貨物至美國紐約,每箱淨重30 公斤、
毛重33 公斤,體積為24 x 18 x 16,經詢問航空公司GCR 每公斤費
率如下:
M
N
+45KGM +100KGM +300KGM +500KGM
TWD2,200 TWD392
TWD301
TWD279
TWD218
TWD191
請依上述資料回答下列問題:
○
1 計費重量= ______ KGS。
○
2 總運費= TWD ______。
(二) 進口稅費
從日本進口彩色電視機30 SETS,申報進口價格FOB YOKOHAMA
USD2,504.25/SET、Total Ocean Freight USD1,125.00、Total Insurance
Premium USD604.85。經查關務署每旬報關適用外幣匯率表之買進匯率
為USD1=TWD30.845、賣出匯率為USD1=TWD30.945,進口關稅率
為10%,適用貨物稅稅率為13%。
請依上述資料進行核算:
○
3 完稅價格= TWD______。
○
4 貨物稅= TWD______。
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
20000-108201 國貿業務乙級試題7-2
(三) 出口還價
假設我方對國外買方出口報價的計算式如下:
CIFC5=FOB 價USD230+海運費USD8.75+業務費8%+利潤10%
+保險費(1.1*1.2%)+佣金5%
若買方要求降價USD6.00,在其他條件不變下,進行下列核算:
○
5 若接受買方USD6.00 的降價,則賣方利潤需降至 ______ %。
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)
........ .....................Message Header.............. ........ ........
Swift Input : FIN 700 Issue of a Documentary Credit
Sender
:
BBDEBRSPRJO
BANCO BRADESCO S.A., RIO DE JANEIRO BRANCH
Receiver :
CCBCTWTP979
CHANG HWA COMMERCIAL BANK, HSI-NEIHU BRANCH
.......................Message Text.................................
Sequence of Total
*27 : 1/1
Form of Doc. Credit
*40A : IRREVOCABLE
Doc. Credit Number
*20 : TR-7712-283
Date of Issue
Date and Place of Expiry
31C
31D
:
:
181215
190327 IN TAIWAN
Applicable Rules
*40E : UCP LATEST VERSION
Applicant
*50 : WINDSOR MARAPENDI CO., LTD.
AVENIDA LUCIO COSTA 5400, RIO DE JANEIRO, STATE OF
RIO DE JANEIRO 22630-012, BRAZIL
Beneficiary
*59 : MONTAGO TECHNOLOGY CO., LTD.
5F, NO.15, LN. 360, SEC.1, NEIHU RD., TAIPEI, TAIWAN
Currency Code Amount
*32B : USD173,710.00
Available with/by
*41D : ANY BANK BY NEGOTIATION
Drafts at.....
42C : 30 DAYS FROM B/L DATE FOR FULL INVOICE VALUE
Drawee
42D : ISSUING BANK
Partial Shipments
43P : PERMITTED
Transshipment
43T : PERMITTED
Port of Loading
44E : ANY PORT IN TAIWAN
Port of Discharge
44F : RIO DE JANEIRO
Latest Date of Shipment
44C : 190310
Description of Goods
45A : SHEET-FED SCANNER
ITEM NO. QTY U/PRICE AMOUNT
SET USD USD
PS-186 500 110.30 55,150.00
PS-480 300 395.20 118,560.00
CIF ANY PORT IN BRAZIL INCOTERMS 2010
MAIN MARKS:INVOICE NO.
Documents Required
46A : 1. SIGNED COMMERCIAL INVOICE IN DUPLICATE
INDICATING THE GOODS ARE OF TAIWAN ORIGIN.
2. FULL SET (4/4) OF ORIGINAL CLEAN ON BOARD OCEAN
BILLS OF LADING, MADE OUT TO ORDER AND BLANK
ENDORSED MARKED〝FREIGHT PREPAID〞AND
APPLICANT'S NAME AND ADDRESS AS NOTIFY PARTY
AS WELL AS ISSUING BANK'S NAME AND ADDRESS.
3. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE
MADE TO THE ORDER OF BANCO BRADESCO S.A., RIO
DE JANEIRO BRANCH FOR THE FULL INVOICE PLUS 20
PERCENT SHOWING〝CLAIMS PAYABLE IN BRAZIL〞IN
THE SAME CURRENCY OF THE CREDIT COVERING
INSTITUTE CARGO CLAUSES(A) AND INSTITUTE
STRIKES CLAUSES (CARGO).
4. PACKING LIST IN DUPLICATE.
5. BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE
SET OF N/N SHIPPING DOCUMENTS HAVE BEEN SENT
DIRECTLY TO APPICANT WITHIN 03 WORKING DAYS
AFTER SHIPMENT DATE BY COURIER SERVICE.
20000-108201 國貿業務乙級試題7-3
Additional Conditions
47A : 1. ALL DOCUMENTS AND DRAFTS MUST BE ISSUED IN
ENGLISH.
2. ALL DRAFTS AND DOCUMENTS MUST INDICATE L/C
NUMBER AND DATE.
3. DISCOUNT CHARGE, IF ANY, ARE FOR ACCOUNT OF
BENEFICIARY.
4. COMMERCIAL INVOICE MUST INDICATE THAT GOODS
HAVE BEEN SHIPPED IN STRICT COMPLIANCE WITH
CONDITIONS STIPULATED IN PROFORMA INVOICE
NO.840727 DATED NOV. 20, 2018.
5. THE B/L SHOULD BE DATED NOT LATER THAN 190310
NOR PRIOR TO L/C ISSUING DATE.
6. USD80.00 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.
Details of Charges
71B : ALL BANKING CHARGES OUTSIDE BRAZIL ARE FOR
BENEFICIARY'S ACCOUNT.
Period for Presentation
48 : ALL DOCUMENTS TO BE PRESENTED WITHIN 05 DAYS
AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF L/C.
Confirmation Instructions *49 : WITHOUT
Instructions to
Payg/Accptg/Negotg
Bank
78 : +DRAFTS AND ALL DOCUMENTS TO BE FORWARDED TO
BANCO BRADESCO S.A., RIO DE JANEIRO BRANCH /ADD:
R. DIAS DA CRUZ, 484 - MEIER, RIO DE JANEIRO - RJ,
20720-013 BRAZIL, 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 AT MATURITY
AS PER YOUR INSTRUCTIONS.
..............................Message trailer........................
Bill of Exchange
Draft No. XXX
Exchange for XXX
TAIPEI, FEB. 20, 2019
At MARCH 21, 2019 sight of this FIRST of Exchange (SECOND being unpaid)
Pay to the order of CHANG HWA COMMERCIAL BANK, LTD.
The sum of XXX value received
Drawn under L/C No. TR-7712-283
Dated DEC. 15, 2018
Issued by BANCO BRADESCO S.A., RIO DE JANEIRO BRANCH
To
CHANG HWA COMMERCIAL BANK
HSI-NEIHU BRANCH
MONTAGO TECHNOLOGY CO., LTD.
_________________ _
○
○
○
○
JOHN LEE
20000-108201 國貿業務乙級試題7-4
MONTAGO TECHNOLOGY CO., LTD.
5F, NO.15, LN. 360, SEC.1, NEIHU RD.
TAIPEI, TAIWAN
Tel: +886-2-2658xxxx
Fax: +886-2-2658xxxx
INVOICE
No. PS-237708
Date: FEB. 20, 2019
Invoice of 400 SETS OF SHEET-FED SCANNER ○
For account and risk of Messrs. WINDSOR MARAPENDI CO., LTD., AVENIDA
LUCIO COSTA 5400, RIO DE JANEIRO, STATE OF RIO DE JANEIRO 22630-012, BRAZIL
Shipped Per S.S. XXX
Sailing on or about FEB. 20, 2019
Shipment From KEELUNG ○
To RIO DE JANEIRO ○
Marks & Nos.
Description of Goods
Quantity
Unit Price
Amount
PS-186
17.16x10.31x 10.47
PS-480
12.15 x 9.08 x 8.99
250 SETS
150 SETS
400 SETS
vvvvvvvvv
USD110.30/SET
USD395.20/SET
XXX
XXX
vvvvvv
MONTAGO TECHNOLOGY CO., LTD.
5F, NO.15, LN. 360, SEC.1, NEIHU RD.
TAIPEI, TAIWAN
Tel: +886-2-2658xxxx
Fax: +886-2-2658xxxx
PACKING LIST
No.PS-237708
Date: FEB. 20, 2019
Packing List of AS FOLLOWS ○
MARKS & NOS.
For account and risk of Messrs XXX
Shipped Per S.S. EVER PRIDE V.S260 ○
Sailing on or about FEB. 20, 2019
Shipment From XXX
To XXX
Packing No.
Description
Quantity
Net Weight
Gross Weight
Measurement
SHEET-FED SCANNER
1-63
PS-186
17.16x10.31x 10.47
- DO -
@4 SETS
248 SETS
2 SETS
@26.28 KGS
1,629.36 KGS
13.14 KGS
@28.00 KGS
1736.00KGS
14.00 KGS
@ 2.421 CBM
150.102 CBM
1.211 CBM
64-93
PS-480
12.15 x 9.08 x 8.99
@5 SETS
150 SETS
@33.50 KGS
1,005.00 KGS
@35.00 KGS
1,050.00 KGS
@ 2.157 CBM
64.710 CBM
400 SETS
vvvvvvvv
2,647.50 KGS
vvvvvvvvvvv
vvvvvvvvv
vvvvvvvvv
○
XXX
SAY TOTAL US DOLLARS ONE HUNDRED SEVENTY THREE THOUSAND
SEVEN HUNDRED TEN ONLY
L/C NO. TR-7712-283 DATED DEC. 15, 2018
MONTAGO TECHNOLOGY CO., LTD.
JOHN LEE
○
WMC ○
(IN DIA)
RIO DE JANEIRO
C/NO.1-186
MADE IN TAIWAN
○
CIF RIO DE JANEIRO
INCOTERMS 2010
SHEET-FED SCANNER
○
○
○
○
Total: 93 CTNS
vvvvvvvvvvvvv
SAY TOTAL NINETY THREE (93) CARTONS ONLY
L/C NO. TR-7712-283 DATED DEC. 15, 2018
○
○
THE GOODS ARE OF TAIWAN ORIGIN
THAT GOODS HAVE BEEN SHIPPED IN STRICT COMPLIANCE WITH
CONDITIONS STIPULATED IN COMMERCIAL INVOICE NO.840727
DATED NOV. 20, 2018.
MONTAGO TECHNOLOGY CO., LTD.
JOHN LEE
○
○
○
○
XXX
XXX
20000-108201 國貿業務乙級試題7-5
Shipper ○
MONTAGO TECHNOLOGY CO., LTD.
5F, NO.15, LN. 360, SEC.1, NEIHU RD., TAIPEI,
TAIWAN
S/O No.
87421
B/L No.
KIDE010631678900
EVERGREEN LINE
BILL OF LADING
ORIGINAL
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Consignee
TO ORDER ○
Notify Party
WINDSOR MARAPENDI CO., LTD.
AVENIDA LUCIO COSTA 5400, RIO DE
JANEIRO, STATE OF RIO DE JANEIRO
22630-012, BRAZIL ○
Pre-carriage by
Place of Receipt
Ocean Vessel Voy. No.
EVER PRIDE S260
Port of Loading
KEELUNG
Port of Discharge
RIO DE JANEIRO
Place of Delivery
Final destination (for the Merchant reference)
Container No.And Seal No.
Marks & Nos.
XXX
Number of
Containers or
Packages
Description of Goods
SHEET-FED SCANNER
Gross Weight
Kgs/lbs
Measurement
M3/cbm
Total No. of Containers or
Packages (in words)
SAY TOTAL XXX CTNS ONLY.
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
XXX
Ex. Rate
Number of original B(s)/L
○
30 THREE (3)
EVERGREEN LINE.
AS CARRIER
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 CHIE KUO SOUTH ROAD, SEC.1, TAIPEI, TAIWAN, R.O.C.
TELEPHONE: 90202706-7890 FAX: (02)2704-2915
MARINE CARGO POLICY
ORIGINAL
POLICY
NO.790806M-810223
ASSURED
CLAIM, IF ANY, PAYABLE
AT/IN
TO THE ORDER OF BANCO BRADESCO S.A.
RIO DE JANEIRO BRANCH
BRAZIL IN USD ○
INVOICE NO. XXX
CLAIM AGENT:
L/C NO. TR-7712-283 DATED DEC. 15, 2018
NEAREST LLOYD′S
AGENT
AMOUNT INSURED USD95,540.50
WHEN PRESENTING
CLAIM ALL
SAY U.S. DOLLARS XXX ONLY
OF THE CONCERNED
DOCUMENTS SHOULD BE
WRITTEN IN OR
TRANSLATED INTO
ENGLISH.
SHIP OR VESSEL EVER PRIDE V.S260
SAILING ON/OR ABOUT FEB. 20, 2019
FROM KEELUNG TO RIO DE JANEIRO
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
400 SETS OF SHEET-FED SCANNER ○
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 STRIKES CLAUSES (CARGO)
Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED
SIGNED IN TAIPEI ON FEB. 20, 2019 ○
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
AS ARRANGED
FEB. 20, 2019 ○
○
XXX CTNS
〝FREIGHT PREPAID〞
L/C NO. TR-7712-283 DATED DEC. 15, 2018
KGS CBM
2,800.00 216.023
○
27 ○
○
○
○
○
20000-108201 國貿業務乙級試題7-6
MONTAGO TECHNOLOGY CO., LTD.
5F, NO.15, LN. 360, SEC.1, NEIHU RD.
TAIPEI, TAIWAN
BENEFICIARY'S CERTIFICATE
To whom it may concern:
We certify that one set of n/n shipping documents have been sent directly to applicant
within 03 days after shipment date by courier service.
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) 某出口商跟巴西進口商簽訂一份合約,合約部份內容如下:
PRICE:USD39.00/SET CIF CLEARED SANTOS, INCLUDING INSURANCE
COVERED UNTIL BUYER' S WAREHOUSE IN CAMPINAS
PACKING:IN 20'/40' CONTAINER, CY/CY
SHIPMENT:FROM KAOHSIUNG TO SANTOS
INSURANCE:AGAINST ICC(C) FOR 110% INVOICE VALUE
請問:
1. 本案例所使用的貿易條件相較於CIF SANTOS,出口商需多負擔哪些費
用?(2分)
2. 出口商按船公司指示如期將貨櫃拖到指定的貨櫃集散場。後來因為颱風
侵襲,把貨櫃吹壞,全部貨物因此損壞。請問:
(1) 該損失歸買方或賣方?為什麼?(2分)
(2) 可否向保險公司或船公司要求索賠?為什麼?(2分)
3. 本案例下,貿易條件與保險條件應如何修正,會對出口商比較有保障?
(3分)
4. 為什麼一般投保海上運輸保險時,保險金額通常是 CIF 金額的 110%?
(1分)
○
.
MONTAGO TECHNOLOGY CO., LTD.
JOHN LEE
○
Re:
Commodity: 400 sets of SHEET-FED SCANNER
Issuing Bank:BANCO BRADESCO S.A., RIO DE
JANEIRO BRANCH
L/C No. TR-7712-283
Date: DEC. 15, 2018
20000-108201 國貿業務乙級試題7-7
(二) 某出口商依信用狀要求提出相關押匯單據,根據UCP 600 或ISBP 之規定,
出口商所提示的單據出現下列狀況是否會被開狀銀行拒付 ? 請詳述理由。
1. 信用狀規定:「數量1,000公噸,禁止分批裝運,每公噸USD30 CIF NEW
YORK,信用狀金額USD30,000...」出口商實際裝運數量1,030公噸。
(3分)
2. 信用狀要求提示由獨立檢驗機構簽發的「ANALYSIS CERTIFICATE」 ,
但出口商提示名稱為「QUALITY CERTIFICATE」,單據部分內容載明:
「WE CERTIFY THAT THE PRODUCT HAS BEEN ANALYZED BY US
WITH THE FOLLOWING RESULTS...」。(3分)
3. 信用狀中保險條款:「INSURANCE POLICY IN DUPLICATE FOR THE
110% OF THE INVOICE VALUE COVERING INSTITUTE CARGO
CLAUSES(C) AND INSTITUTE STRIKES CLAUSES (CARGO), LOSS IF
ANY, PAY TO TONG HSING ELECTRONIC INDUSTRIES, LTD.」出口商
提示的保險單據ASSURED為TONG HSING ELECTRONIC
INDUSTRIES, LTD.,但卻未出現「LOSS IF ANY, PAY TO TONG HSING
ELECTRONIC INDUSTRIES, LTD.」等類似文句。(4分)
(三) 芊芊公司係從事食品業的進口貿易商,在考量成本下打算從國外進口原料
並在台灣進行處理然後在台銷售。對於原產地的標示期望能瞭解政府所規
定的標準。請問:
1. 我國對於進口貨物原產地認定標準為何?(2分)
2. 實質轉型係指何種情形?(2分)
3. 倘從澳洲進口燕麥粒,在台灣進行壓輾製成燕麥片,請問原產地標示為
何?理由何在? (3分)
4. 倘從美國進口燕麥粒,在台灣製成即食燕麥片,請問原產地標示為何?
理由何在?(3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 CIF cleared Santos 較一般 CIF Santos 多負擔目的港清關或相關費用；另約定保險至買方倉庫，賣方需安排較長保險區間。
- ② 貨櫃在裝船前於指定貨櫃集散場因颱風毀損，CIF 下尚未裝上船，風險原則上仍在賣方。
- ③ ICC(C)保障較窄，颱風造成裝船前場站貨損未必承保；若承運人尚未接管或無過失，向船公司求償也可能困難。
- ④ 對出口商較有保障的修正：改採 FCA/CIP 等貨交承運人即移轉風險的條件，或明確約定風險、保險區間與承保 ICC(A)。
- ⑤ 保險金額通常為 CIF 的110%，是為補足貨款以外的預期利潤及雜費。
- ⑥ UCP/ISBP 審單：數量、單據名稱、檢驗證書名稱、保險及提單內容均須依信用狀嚴格相符；不符時須修改信用狀或取得開狀銀行/申請人 waiver。