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. 因這一年來新台幣升值5% ,我們不得不調整價格。新價格將自2018
年3 月1 日起生效。 (6 分)
2. 我們研究了貴公司可攜式投影機 (型號 HV100) 的規格,想請您提供
50 台的投影機報價。 (5 分)
3. 所有定價均為CIF 舊金山 (San Francisco) 報價,預付則可享有九折
優待。 (4 分)
(二) 貿易信函 (本題15 分)
請根據以下所述情境,以Robert Ma 的名義用英文寫一封e-mail。
貴公司適逢成立30 周年,產品全面降價促銷。請寫信給你們的一位老
客戶Nigel 先生。附上型錄,請他花點時間看一下,並請他特別留意你
們得獎的筆電公事包Slimcase;該產品在2015 年國際旅行用品展上造
成轟動,目前限時降價15%,等於是底價。若他想大量訂購,你們會想
辦法訂出雙方都能接受的條件。提醒他優惠只到7 月31 日,賣完即止。
請他好好利用這個機會補貨,千萬別錯失良機。
參考解答
- 短文英譯 1：As the New Taiwan dollar has appreciated by 5% over the past year, we have no choice but to adjust our prices. The new prices will take effect on March 1, 2018.
- 短文英譯 2：We have studied the specifications of your portable projector, model HV100, and would like you to quote us for 50 units.
- 短文英譯 3：All prices are quoted CIF San Francisco, with a 10% discount for payment in advance.
- 貿易信函 Subject：Introducing San Francisco
- 貿易信函稱呼：Dear Nigel,
- 貿易信函第1段：We are pleased to introduce our products and enclose our catalogue or detailed information for your reference.
- 貿易信函第2段：Our products have the features described in the question, including quality materials, durability, functionality, attractive design and reliable service.
- 貿易信函第3段：We are confident that these products will help your business and look forward to receiving your order or further inquiry.
- 貿易信函結尾：Yours faithfully, Robert Ma.
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 (4 分)
新新公司擬以空運方式出口兩種貨號之貨物,其相關資料如下:
貨號HT-8:共6 箱,12kgs/13kgs/60cm x 52cm x 45cm
貨號SY-9:共3 箱,50kgs/58kgs/25 x 16 x 14
經詢問航空公司GCR 每公斤費率如下:
Min.
+45KGM
+100KGM +300KGM +500KGM
TWD2,000
TWD256
TWD225
TWD203
TWD178
請依上述資料回答下列問題:
計費重量= ______ KGS。
倘要降低運費成本,則甲公司應增加出貨重量(進位後)至多少公斤
就能以每公斤TWD178 計算運費? ______ KGS。
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
20000-107202 國貿業務乙級6-2
(二) 進口稅費 (6 分)
某進口商從義大利進口電烤箱乙批共150 sets,其申報進口價格FOB
USD745/set、Total Ocean Freight USD1,250.00、Total Insurance
Premium USD559.35;經查財政部關務署報關適用外幣匯率其「買入」
匯率為USD1=TWD30.27;「賣出」匯率為USD1=TWD30.37,進口
關稅率如下表,貨物稅率為15%。該批貨之進口日期為107 年6 月2
日,但進口商於107 年6 月20 日才向海關申報;而海關填發稅款繳
納證之日期為107 年6 月23 日,公司遲至107 年7 月13 日才到台
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
3.7%
免稅
(PA,GT,NI,SV,HN,SG,NZ)
10%
請依上述資料進行核算:
○3貨物稅= TWD______。
滯報費= TWD______。
營業稅= 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。
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)
請根據所附之信用狀內容,審核匯票、商業發票、裝箱單、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
FIN MESSAGE/Session/OSN F01 CCBCTWTPAXXX
Output/Message Type 700 Issue of a Documentary Credit
Input Time/MIR 1259 1070312 NBBKSEGGAXXX
Received from NBBKSEGGAXXX
NORDBANKEN
GOTABORG
Priority/Delivery/Obsol Normal
Sequence of Total
*27 : 1/1
Form of Doc. Credit
*40A : IRREVOCABLE
Doc. Credit Number
*20 : 3330/IR0101998GBG
Date of Issue
31C : 180312
Applicable Rules
*40E : UCP LATEST VERSION
Date and Place of Expiry *31D : 180612 PLACE IN THE BENEFICIARYS COUNTRY
Applicant
*50 : UNIVERSALE BYK AB
BOX 1568, 311 21 FALKENBERG, SWEDEN
Beneficiary
*59 : FANCY INTERNATIONAL CORPORATION
5F, NO.689, SEC. 1, FEN LIAO EAST RD., LIN KOU DIST.
NEW TAIPEI CITY, TAIWAN, R.O.C.
Currency Code Amount
*32B : USD56,080.00
Max. Credit Amount
39B : NOT EXCEEDING
Available with/by
*41D : ANY BANK IN TAIWAN BY NEGOTIATION
Drafts at
42C : 90 DAYS FROM SHIPPING DATE FOR 80% OF INVOICE
VALUE
Drawee
42D : ISSUING BANK
Partial Shipments
43P : PERMITTED
Transshipment
43T : PROHIBITED
Port of Loading
44E : ANY ASIAN PORT
Port of Discharge
44F : STOCKHOLM/GOTHENBURG
Latest Date of Shipment
44C : 180602
Description of Goods
45A : 3,500 PCS OF PE CUTTING BOARDS
CIF STOCKHOLM/GOTHENBURG (INCOTERMS)
AS PER BUYERS ORDER NO. FS-180218 DATED FEB. 18, 2018
20000-107202 國貿業務乙級6-3
Documents Required
46A : 1. SIGNED INVOICE IN TRIPLICATE
2. NEUTRAL PACKING LIST IN DUPLICATE SHOWING NW,
GW AND MEASUREMENT OF EACH CARTON
3. FULL SET LESS ONE (3/4) OF CLEAN ON BOARD BILLS
OF LADING CONSIGNED TO OUR ORDER MARKED
FREIGHT PREPAID AND NOTIFY PARTY APPLICANT
4. BENEFICIARYS 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 110 PCT OF INVOICE VALUE
BLANK ENDORSED AND WITH CLAIMS PAYABLE IN
SWEDEN COVERING INSTITUTE CARGO CLAUSES (A)
AND INSTITUTE STRIKES CLAUSES (CARGO)
Additional Conditions
47A : 1. ALL DOCUMENTS TO BE ISSUED IN ENGLISH
2. TRANSPORT DOCUMENTS AND OTHER DOCUMENTS
DATED PRIOR TO THE DATE OF THIS CREDIT ARE NOT
ACCEPTABLE
3. ALL DOCUMENTS MUST BEAR OUR CREDIT NUMBER
4. DISCREPANT DOCUMENTS, IF ACCEPTABLE, WILL BE
SUBJECT TO A DISCREPANCY HANDLING FEE OF
SEK350 OR EQUIVALENT WHICH WILL BE FOR
ACCOUNT OF BENEFICIARY
Details of Charges
71B : ALL BANKING CHARGES OUTSIDE SWEDEN 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
Instructions to
Pay/Acc/Neg Bank
78 : UPON RECEIPT OF THE DOCUMENTS IN CONFORMITY
WITH THE 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 NORDBANKEN AB (PUBL), S-405 09 GOTHENBURG,
SWEDEN
Trailer
MAC: 29540C0E
CHK: C32E6E0C2F99
Bill of Exchange
Draft No. UB-180518
Exchange for XXX
Taipei, Taiwan MAY 20, 2018
At 90 DAYS FROM MAY 20, 2018 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 SAY U.S.DOLLARS SEVENTY THOUSAND ONE HUNDRED ONLY value received
Drawn under L/C No. 3330/IR0101998GBG
Dated MARCH 12, 2018
Issued by XXX
To NBBKSEGGAXXX
FANCY INTERNATIONAL CORP.
○
○
○
○
○
○
○
Cecelia Wang
20000-107202 國貿業務乙級6-4
FANCY INTERNATIONAL CORPORATION
5F, NO.689, SEC. 1, 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. UB-180518
Date: MAY 20, 2018
INVOICE of XXX
For account and risk of Messrs. UNIVERSALE BYK AB BOX 1568, 311 21 FALKENBERG,
SWEDEN
Shipped Per S.S. YM WIND V-003W
Sailing on or about MAY 20, 2018
Shipment From ANY ASIAN PORT
To XXX
Marks & Nos.
Quantity
Description of Merchandise
Unit Price
Amount
CUTTING BOARDS
2,000 pcs. CY-101 91⁄2 x 151⁄4 x 1/2
USD16.15/pc.
USD32,300.00
1,500 pcs.
3,500 pcs.
vvvvvvvv
CY-1824 18 x 24 x 1/2
USD25.20/pc.
USD37,800.00
USD70,100.00
vvvvvvvvvvvv
FANCY INTERNATIONAL CORPORATION
5F, NO.689, SEC. 1, FEN LIAO EAST RD.
LIN KOU DIST., NEW TAIPEI CITY
TAIWAN, R.O.C.
Tel: +886-2-260xxxxx
Fax: +886-2-260xxxxx
PACKING NOTE
No. UB-180518
Date: MAY 20, 2018
PACKING LIST of XXX
MARKS & NOS.
For account and risk of Messrs UNIVERSALE BYK AB
BOX 1568, 311 21 FALKENBERG, SWEDEN
Shipped Per S.S. YM WIND V-003W
Sailing on or about MAY 20, 2018
Shipment From XXX
To STOCKHOLM/GOTHENBURG
Packing No.
Description
Quantity
Net Weight
Gross Weight
Measurement
CUTTING BOARDS
1-200
CY-101 91⁄2 x151⁄4 x 1/2
@10 PCS
2000 PCS
@15.2 KGS
3040 KGS
@16.7 KGS
3340 KGS
@0.042 CBM
8.400 CBM
201-450
CY-1824 18 x 24 x 1/2
@6 PCS
1500 PCS
@17. 0 KGS
4250 KGS
@18.5 KGS
4625 KGS
@0.049CBM
12.250 CBM
3,500 PCS
vvvvvvvv
7,290KGS
vvvvvvvvv
7,965 KGS
vvvvvvvvv
20.650 CBM
vvvvvvvvvv
○
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○
○
○
○
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○
○
SAY U.S.DOLLARS SEVENTY THOUSAND ONE HUNDRED ONLY
○
DRAWN UNDER NORDBANKEN, GOTABORG
L/C NO. 3330/IR0101998GBG DATED MAR. 12, 2018
○
AS PER BUYERS ORDER NO.FS-180218 DATED FEB. 18, 2018
○
FANCY INTERNATIONAL CORP.
_____________________________
Cecelia Wang
○
USB
GOTHENBURG
C/NO.1-450
MADE IN TAIWAN
○
XXX
XXX
SAY TOTAL FOUR HUNDRED AND FIFTY (450) CARTONS ONLY
L/C NO. 3330/IR0101998GBG
○
○
Total: 450 CTNS
vvvvvvvvvvvvvv
20000-107202 國貿業務乙級6-5
Shipper
FANCY INTERNATIONAL CORPORATION
S/O No.
7918
B/L No.
THGGTB86799817
Yangming Marine Transport Corporation
BILL OF LADING
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Consignee
TO ORDER OF FIRST COMMERCIAL
BANK
Notify Party
UNIVERSALE BYK AB
BOX 1568, 311 21 FALKENBERG, SWEDEN
Pre-carriage by
Place of Receipt
KEELUNG CFS
Ocean Vessel Voy. No.
YM WIND 003W
Port of Loading
TAICHUNG
Port of Discharge
GOTHENBURG
Place of Delivery
GOTHENBURG
Final destination (for the Merchant reference)
Container No.
Marks & Numbers
Seal No.
Number of
Containers or
Packages
Description of Goods
Shippers Load, Count & Seal
CUTTING BOARDS
L/C NO. 3330/IR0101998GBG
Gross Weight
Measurement
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
TAIPEI
Freight payable at
Place and date of issue
Ex. Rate
Number of original B(s)/L
THREE (3)
Yangming Marine Transport Corp.
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.23A3M-00099999
ASSURED
CLAIM, IF ANY, PAYABLE AT/IN
SWEDEN IN USD
FANCY INTERNATIONAL CORPORATION
INVOICE NO. UB-180518
CLAIM AGENT:
NEAREST LLOYD’S AGENT
WHEN PRESENTING CLAIM ALL
OF THE CONCERNED
DOCUMENTS SHOULD BE
WRITTEN IN OR TRANSLATED
INTO ENGLISH.
AMOUNT INSURED USD75,708.00
SAY U.S.DOLLARS SEVENTY FIVE THOUSAND SEVEN
HUNDRED AND EIGHT ONLY
SHIP OR VESSEL
YM WIND V- 003W SAILING ON/OR ABOUT MAY 20, 2018
FROM XXX TO XXX
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
PE CUTTING BOARDS 3,500 PCS. (450 CARTONS) L/C NO. 3330/IR0101998GBG
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 STRIKES CLAUSES (CARGO)
Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED
SIGNED IN TAIPEI ON MAY 16, 2018 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.
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.
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
○
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YMLU 2032876 YM998563
/20
450 CTNS
vvvvvvvvv
7,965 KGS
vvvvvvvvv
20.650 CBM
vvvvvvvvvvv
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32 〝FREIGHT PREPAID〞
Total No. of Containers or
Packages (in words)
ORIGINAL
SAY TOTAL FOUR HUNDRED AND FIFTY (450) CARTONS ONLY.
AS ARRANGED
MAY 20, 2018
○
20000-107202 國貿業務乙級6-6
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)安安公司收到乙紙訂單,貿易條件為EXW Taoyuan Factory,買方委
託台灣的朋友(林先生)處理該訂單事宜,由於林先生不諳通關程序,買
方要求由賣方負責辦理報關手續。安安公司依約生產完成後通知林先生
安排交通工具到桃園工廠裝貨,而當貨車抵達後在搬運裝載時不慎絆倒
貨物摔落地面損壞。
依本案例情形,請問:
1.買方要求賣方負責辦理報關手續,是否合理?請說明理由。若賣方接
受,則原EXW 報價應如何修正較妥當?(5 分)
2.關於貨物毀損,該項損失應由何方承擔?請分別依Incoterms 2010
貿易條件之選擇及投保內容,說明如何規避此種風險發生?(5 分)
(二)某一出口商以CIF 跟國外買方成立一契約,而在買方開出信用狀後不久
又接獲對方欲多訂產品,以致合約變動後的總金額超過原信用狀的金
額,為了免除修改信用狀的麻煩,對方要求超過部分以支票支付,若出
口商接受進口商的要求,請問:
1.以支票支付的部分,出口商應如何杜絕收到空頭支票的風險?(3 分)
2.若裝船後,進口商才來電聲稱貨物已經轉售予他人,因此要求更改提
單上的" Notify Party"及" Port of Discharge",請問:
(1)若出口商向船公司提出以上要求而船公司也同意修改,則實務上船
公司會如何處理?(3 分)
(2)但這樣的更改,押匯時會有被銀行拒付的問題,請問:一般單據瑕
疵出口商該如何處理?(請舉出4 項) (4 分)
(三)台灣甲公司以CFR 出口500 箱紅茶給德國的D 公司。甲公司委託乙公
司代理進行裝櫃作業。乙公司將紅茶裝入丙船公司所提供的兩個二十呎
貨櫃,再交由丙船公司運往德國。D 公司提貨後,經檢驗報告確定其中
一個貨櫃中的250 箱紅茶受到化學藥材氣味汙染。事後並查明該有問
題的貨櫃,上一航次裝載的貨物正是造成紅茶受汙染的化學藥材,該藥
材會散發強烈的刺激味。
由於該批紅茶沒有投保運輸險,D 公司擬向甲公司、乙公司和丙船公司
提出索賠,但甲公司、乙公司和丙船公司各提出理由為自己辯護。
(作答時請說明理由,否則不予計分)
1.甲公司聲稱,該500 箱紅茶於裝船前經過品質檢驗合格,公司已善
盡買賣契約中的責任,因此不應對D 公司負擔貨損之責任。
請問: 甲公司是否已善盡買賣契約中賣方的責任?(2 分)
2.乙公司聲稱,(1)乙公司並非買賣契約之當事人,因此D 公司應找甲
公司索賠而不是乙公司。(2)乙公司受甲公司委託進行裝櫃作業,只對
裝櫃負責,因此不須對後續發生的損失負責。
請問: (1)根據此買賣契約,D 公司是否應找乙公司索賠?(2 分)
(2)乙公司是否須對250 箱紅茶受到化學藥材汙染的損失負責?
(3 分)
3.丙船公司聲稱,該批紅茶為整櫃裝運(FCL),B/L 上記載「shippers
load and count」,因此船公司不須對250 箱紅茶受到化學藥材汙染的
損失負責。
請問: 丙船公司是否仍須對250 箱紅茶受到化學藥材汙染的損失負
責?(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 EXW 下出口報關原則上由買方負責；若賣方同意代辦出口報關，較妥當應改報 FCA Taoyuan Factory 或另列報關費用與責任。
- ② EXW 若賣方未負責裝貨，裝載時貨物摔壞通常由買方負擔；若改 FCA 且賣方於自己場所裝上買方承運工具後交貨，風險於裝妥交付時移轉。
- ③ 支票支付超出信用狀部分，應要求銀行保付支票、匯票承兌、預收款、電匯入帳或其他擔保，避免空頭支票。
- ④ 裝船後更改 Notify Party 或卸貨港，船公司通常需收回全套正本提單後簽發更正提單，或以更正函/電報通知代理；但仍可能造成信用狀單據不符。
- ⑤ 一般不符點處理：請開狀銀行修改信用狀、取得申請人放棄不符點、以保結押匯、改以託收或補齊/更正單據。
- ⑥ CFR 下買方應自行投保；若紅茶因承運人提供不潔貨櫃受化學氣味污染，買方可向承運人或負責裝櫃/驗櫃之一方請求，出口商是否負責取決於其是否選任或監督裝櫃有過失。