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、商業發栗、裝箱單、提單、及保險 |
單之編號0@G@...內容,並將錯誤之編號及正確答案依序寫在答案紙。 |
(每題錯誤編號 1 分及正確答案 2分)
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SEND BY : KRTHTHBKAX00 |
MESSAGE TYPE _:700 ISSUE OF ADOCUMENTARY CREDIT |
SEND TO : MBBITWIPXX00
OUTPUTDATE — : 150720
PRIORITY : NORMAL
oR eo oe ee ie ae ke ae ke oe kee ee ee eo ek kee 2 ee eo ee 2 eo eo eo a 2 OR OR RE
27 SEQUENCE OF TOTAL
1/1 |
40A FORM OF DOCUMENTARY CREDIT |
IRREVOCABLE |
20 DOCUMENTARY CREDIT NUMBER i
85811L15004985 i
31C DATE OF ISSUE |
150720 |
31D_DATE AND PLACE OF EXPIRY |
151113 TAIWAN |
40E APPLICABLE RULES
UCP LATEST VERSION
50 APPLICANT |
K.C. INDUSTRY CO., LTD. |
300 SUKHUMVIT RD., KLONCTOEY NUA, WATTANA, BANGKOK, THAILAND |
59 BENEFICIARY |
TAKA COMPANY LIMITED
FL. 6, NO. 150, SEC. 3, WENSING RD., TAICHUNG, TAIWAN
32B CURRENCY CODE/AMOUNT
USD60,545.00
41D AVAILABLE WITH.....BY.....
ANY BANK BY NEGOTIATION
42C DRAFTSAT.....
30 DAYS AFTER THE BILL OF LADING DATE
42D DRAWEE
US(SWIFT ADDRESS: KRTHTHBKAX00)
國貿業務乙級試題 6-2
43P PARTIAL SHIPMENTS
NOT ALLOWED
43T TRANSHIPMENT
NOT ALLOWED
44E PORT OF LOADING /AIRPORT OF DEPARTURE
KAOHSIUNG, TAIWAN
44F PORT OF DISCHARGE /AIRPORT OF DESTINATION
BANGKOK, THAILAND
44C LATEST DATE OF SHIPMENT
151030
45A DESCRIPTION OF GOODS AND/OR SERVICES
CNC TEACH LATHE COMPLETE WITH STANDARD FEATURES AND
ACCESSORIES AS PER CONTRACT NO. TA-150716
CIF BANGKOK INCOTERMS 2010
SHIPPING MARK: K.C. (IN DIA)
46A DOCUMENTS REQUIRED:
1. SIGNED INVOICE IN 4 COPIES INDICATING THE CONTRACT NO.
2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO
ORDER OF ISSUING BANK MARKED “FREIGHT PREPAID” NOTIFYING
APPLICANT.
3. MARINE INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE ENDORSED
IN BLANK FOR FULL INVOICE VALUE PLUS 10 PERCENT STATING CLAIMS IN
THAILAND COVERING INSTITUTE CARGO CLAUSES (A) AND INSTITUTE
WAR CLAUSE (CARGO).
4. PACKING LIST IN 3 COPIES.
5. BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE SET OF
NON-NEGOTIABLE DOCUMENTS HAS BEEN SENT TO THE APPLICANT BY
COURIER WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT.
47A ADDITIONAL CONDITIONS
1, INVOICE SHOULD BE DATED ON OR BEFORE THE DATE OF TRANSPORT
DOCUMENTS.
2. DOCUMENTS MUST NOT BE DATED PRIOR TO THE ISSUANCE DATE OF THIS
CREDIT.
3. DRAFTS DRAWN HEREUNDER MUST BEAR OUR NAME, THE CREDIT NO.
AND DATE.
4, ALL DOCUMENTS MUST BEAR THIS CREDIT NUMBER.
5. THIRD PARTY DOCUMENTS ARE NOT ACCEPTABLE.
71B CHARGES
ALL BANKING CHARGES OUTSIDE THAILAND INCLUDING CABLE CHARGES,
DISCREPANCY FEE ARE FOR ACCOUNT OF THE BENEFICIARY.
20000-105201 國貿
|
48 PERIOD FOR PRESENTATION |
DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTER THE DATE OF
SHIPMENT BUT WITHIN THE VALIDITY OF THIS CREDIT.
49 CONFIRMATION INSTRUCTIONS
WITHOUT
78 INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK |
1.AFTER RECEIPT OF DOCUMENTS AT OUR COUNTER IN COMPLIANCE WITH |
ALL TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REMIT THE
PROCEEDS ACCORDING TO YOUR INSTRUCTIONS.
2. ALL DOCUMENTS ARE TO BE DESPATCHED TO US (KRUNG THAI BANK |
PUBLIC COMPANY LIMITED) AT 90 SUKHUMVIT RD., KLONCTOEY NUA, |
WATTANA, BANGKOK 10110, THAILAND IN ONE LOT BY COURIER |
SERVICE/REGISTERED AIRMAIL |
(Mee ee ee ae ee ee ee eo a a oe Re ee oe eo ae oe eo oe ok oe oe eo oe eo oo oo a eo eo oo oo ok ok
Bill of Exchange |
Draft No. __TK-007161 |
Exchange for __USD60,545.00 © Taipei, Taiwan SEPT. 25, 2015 2)
At _30DAYSDATE __ Sight of this FIRST of Exchange (Second unpaid)
Pay to the order of BANK OF TAIWAN
The sum of _U.S. DOLLARS SIXTY THOUSAND FIVE HUNDRED FORTY FIVE ONLY ©
Drawn under Letter of Credit No. __8581IL 15004985 @ Dated JULY 20, 2015 |
Issued by _KRUNG THAI BANK PUBLIC COMPANY LIMITED ©
To MBBITWTPXx00 © |
@ TAKACOMPANYLIMITED
BRUCE LEE
ABZ RE 6-3
TAKA COMPANY LIMITED
Fl. 6, No. 150, Sec. 3, Wensing Rd.
Taichung, Taiwan
PROFORMA INVOICE
®
No. TK-007161 Date: __SEPT. 21.2015
INVOICE of 1 SET OF CNC TEACH LATHE
For account and risk of Messrs. K.C. INDUSTRY CO., LTD.
300 SUKHUMVIT RD., KLONCTOEY NUA, WATTANA, BANGKOK, THAILAND
Sailing on or about 文 Shipped per _S.S. RDO CONCERT_Y 1507_@
Shipment From “KEELUNG TAIWAN © To 文
Marks & Nos. Description of Goods Amount
® CNC TEACH LATHE @ ® CIFBANGKOK
KC. COMPLETE WITH
QNDIA) STANDARD FEATURES
BANGKOK AND AGGESEORTERTAS 1SET | USD60,545.00 | USD60,545.00
PINO.:1 PER CONTRACT NO. ya
MADE IN TAIWAN | TA-150716
® SAY|U.S. DOLLARS SIXTY THOUSAND FIVE HUNDRED FORTY FIVE ONLY
DRAWN UNDER L/C NO. 858111/15004985 DATED JULY 20, 2015
TAKA COMPANY LIMITED
PAMES Wu
20000-105201 國貿
#
|
TAKA COMPANY LIMITED |
FI. 6, No. 150, Sec. 3, Wensing Rd. |
Taichung, Taiwan |
PACKING AND WEIGHT LIST @
No. TK-007161 Date: 文
PACKINGLISTof_1SETOFCNCTEACHLAIHE MARKS & NOS.
For account and risk of Messrs x
文
Shipped Per S.S. 文
Sailing on or about SEPT. 23, 2015
Shipment From x
To | BANGKOK,THAILAND @
Packing No. Measurement |
1 CNC TEACH LATHE @® 1 SET 4,000.00 KGS /4,300.00 KGS 文
IPIT ISET 4,000.00 KGS |4,300.00 KGS 文
VVVVYY vvvYvvvYvvvyvvy lyvvvvvvvvvvv | vvvvvvvvvv
YYYvYv
@ SAY TOTAL ONE (1) CARTON ONLY.
DRAWN UNDER L/C NO. 85811L15004985 DATED JULY 20, 2015
@
TAKA COMPANY LIMITED
MES Wu
國貿業務乙級試題 6-4
BLNo.
TARA COMPANY LIMITED ® eerest5e789
萬海航運股份有限公司
egss WAN HAI LINES LTD.
TO ORDER OF ISSUING BANK @ BILL OF LADING
RECEIVED by the carrier from the shipper in apparent good order and
—_-—e— rer CONMitiON unless Otherwise indicated herein, the Goods, or the container(s)
Notify party or package(s) said to contain the cargo herein mentioned, to be carried
ee
Bi riamed herein or any substitute atthe
K.C. INDUSTRY CO LID. 全 Carrier’s opinion and / or other means of transport, ‘om the place of
300 SUKHUMVIT RD., KLONCTOEY NUA Saver Shown hsm and tie ee “ a “
7 ist
WATTANA, BANGKOK, THAILAND surrendered tn exchange forthe Goods or dstvery order,
In accepting this Bill of Lading, the Merchant agrees to be bound py all the
stipulations, exceptions, terms and conditions on the face and back hereof,
whether written, typed, stamped or printed, as fully as if signed by the
Merchant, any local custom or privilege to the contrary notwithstanding,
and agrees that all agreements or freight engagements for and in
品 with the carriage of the Goods are superseded by this Bill of
TT TTF I wit yh the undersi; behalf of Wan Hai Lines, Ltd. the
Ocean Vessel Voy. No. Port of Loading ee aes Sf the Vel hos sige the number of Bilis) of 2
@ Lading cared maces Doo hr date, one of which being
AIW ished,the others to stand void.
RDO CONCERT 1507 KAOHSIUNG aN — (Terms of Bill of Lading continued on the back hereof)
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
Port of Discharge Place of Delivery Final destination (for the Merchant reference)
BANGKOK, THAILAND x
Container No. [Marks & [Number of 上Kind of packages; Description of goods Gross weight JMeasurement
[Numbers containers or Kgs M
packages CNC TEACHLATHE
COMPLETE WITH 8
STANDARD FEATURES
文文 ICTNR AND ACCESSORIES 4,000.00 文
@ “FREIGHT PREPAID”
@ SAID TO CONTAIN
人 SAY TOTAL ONE (1) CONTAINER ONLY
L/C NO. 85811L 15004985
Freight & Charges Weight |Rate Prepaid. Collect
‘Measurement
AS ARRANGED
Freight prepaid at [Freight payable at Place and date of issue
[___ Service | Type of
KAOHSIUNG
DELY | Goods SEPT. 23, 2015
1.CY 1.CY 1.0RD
2.eFs |2.688 2.REEF |EX. Rate No. of original B/L
spoor|speor hpANo THREE (3) |WAN HAILINES LTD.
WH Date Laden on board the vessel By
BL | sEpr. 23, 2015 Signature AS CARRIER
20000-105201 Bae:
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: SF HF 028 號 |
HEAD OFFICE: 237 CHIEN KUO SOUTH ROAD SEC.1, TAIPEI, TAIWAN, R.O.C. |
TELEPHONE: 90202706-7890 FAX: (02)2704-2915
MARINE CARGO POLICY ORIGINAL
POLICY NO.25A3M-0005555 ASSURED
CLAIM, IF ANY, PAYABLE AT/IN TAKA COMPANY LIMITED 6
TAIWAN INU.S. DOLLARS @
CLAIM AGENT: INVOICE NO. TK-007161 L/C NO. 85811L15004985
NEAREST LLOYD'S AGENT AMOUNT INSURED USD66,600.00 6)
WHEN PRESENTING CLAIM ALL SAY U.S. DOLLARS SIXTY SIX THOUSAND SIX HUNDRED ONLY
OF THE CONCERNED
DOCUMENTS SHOULD BE SEES
WRITTEN IN OR TRANSLATED RDO CONCERT V. 1507 SAILING ON/OR ABOUT SEPT. 23, 2015 @
INTO ENGLISH. FROM KAOHSIUNG TO BANGKOK
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
1 SET OF CNC TEACH LATHE COMPLETE WITH STANDARD FEATURES AND ACCESSORIES
CONDITIONS I
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) 63) |
Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED |
SIGNED IN TAIPEI ON SEPT. 23,2015 @ NUMBERS OF POLICES ISSUED IN DUPLICATE
INSTITUTE REPLACEMENT CLAUSE(APPLYING This insurance does not cover any loss or damage to the
TO MACHINERY). In the event of loss of or damage to property which at the time of the happening of such loss or
any part or parts of an insured machine caused by a damage is insured by or would but for the existence of the
he sum recoverable shall Policy be insured by any fire or other insurance policy or
not exceed the cost of replacement or repair of such am 和
+ policies except in respect of any excess beyond the amount
part or parts plus charges for forwarding and refitting, if ‘~~
incurred, but excluding duty unless the full duty is which would have been payable under the fire or other
included in the amount insured, in which case loss, if insurance policy or policies had this insurance not been |
any, sustained by payment of additional duty shall also effected. |
be recoverable. ‘Notwithstanding anything contained herein or attached hereto to the country. This
CO-INSURANCE CLAUSE insurance is understood and agreed to be subject to English law and practice only as to
(applicable in case of Co-Insurance) liability for and settlement of any and all claims,
It is hereby understood and agreed that the Policy is issued by FUBON We, FUBON INSURANCE COMPANY LIMITED, hereby agree in consideration of the |
INSURANCE COMPANY LIMITED, on behalf of the co-insurance who, —_ payment to us by or on behalf of the Assured of the Premium as arranged to insure |
liable fir feet Tespective subscription specified in Bis Policy. -一 ‘against loss damage liability or expense to the extent and in the manner herein provided.
Inwitness whereof, the undersigned of FUBON INSURANCE COMPANY LIMITED,
shipment. - - - lon behalf of the said Company have subscribed My Name in the place specified as
ia the event of loss or damage which may involve a clailt wasiaiog above to the policies, the issued numbers thereof being specified as above, of the same
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 {tenor and date, one of which being accomplished, the others to be void, as of the date
|Company’s Office or Agents specified in this Policy. specified as above.
lin case of loss or damage, please refer to the ‘IMPORTANT clause printed |For FUBON INSURANCE COMPANY LIMITED
lon the attached hereto and please observe in compliance therewith. INot Valid unless countersigned by President
A CRB 6-5
四、貿易個案分析 (本題共 3 A> At 30 分)
請回答下列各問題,並將適當答案寫在答案紙。
(一)英屬維京群島商 SHANDONG CO., LTD 透過其在台灣的代理商廣旭公司出
售型號 REL-5411 奶精粉 150 公噸給台灣的飛輪公司,合約中載明賣方為英
屬維京群島商 SHANDONG CO., LTD,買方為飛輪公司,廣旭公司為賣方
之代理商。
提貨後飛輪公司將該批奶精粉用於生產食品。諜數月後爆發毒奶粉事件,
REL-5411 奶精粉經檢驗出含有「三聚毛胺」成份,致使飛輪公司該批食品
無法販售,依法必須下架回收並銷毀,造成飛輪公司遭受重大損失。飛輪公
司遂向廣旭公司提出損害賠償之要求。但廣旭公司聲稱 ,該批奶精粉之賣方
為英屬維京群島商 SHANDONG CO., LTD,飛輪公司應向英屬維京群島商
SHANDONG CO., LTD 索賠。而廣旭公司只是該筆交易之代理商並非買賣
當事人,因此拒絕賠償。
請依英屬維京群島商 SHANDONG CO., LTD 是否為我國政府認許之外國法
人,分別說明廣旭公司的主張是否有理。(10 分)
(二)某台灣出口商與一菲律賓客戶按 CIF MANILA 成交餅乾一批,由於餅乾的有
效期限將屆,所以台灣出口商降價求售,並將此一事實在 e-mail 當中告知菲
律賓進口商,唯未將此一說明註記於售貨確認書中。不料菲律賓商於提貨後
3個月來電告知其英國的買主發現餅乾運抵英國港口時都變質了,他認為台
商未將「餅乾的有效期限將屆」此事實註記於售貨確認書中,所以主張契約
是無效的,揚言退貨並要求損害賠償。
請問:
1.就契約有效性而言,菲律賓商的主張有理嗎? (2分)為什麼? (3分)
2.就損害賠償而言,台灣出口商如何反駁菲律賓商的主張 ?請提出兩點理由
說明。(5分)
20000-105201 國貿
(三)霏霏公司從國外進口精密儀器零件,裝卸作業方式為FCL/FCL, 貿易條件
為CFR,因此霏霏公司向保險公司辦理投保手續,保險條款為ICC(B),保
險區間為 seller's warehouse to buyer’s warehouse 。當貨櫃運抵公司後其
封條完整,但卸貨完畢清點件數時赫然發現實際箱數與提單記載不符,短少
30 箱。業務人員隨即向保險公司告知此事言明將依程序請求理賠,然而保
險公司回覆無法賠償。同時業務人員也和承運的船公司聯絡,針對短少部份 |
了盼能獲得賠償,結果船公司回覆也是無法理賠。 |
請問: 依本案例短少情形 |
1.保險公司拒絕理賠是否合理? (2 分) 請說明理由。(3分)
2.承運的船公司拒絕理賠是否合理? (2 分) 請說明理由。(3分) |
還貿業務乙級試題 6-6 |
初複
閱閱
總總
還自
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FCT RE RE Bd BS SSR
2 : 初 x
說 ; 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)
2 | 1. 因破損是在貨物送達貴公司倉庫後發生,對於賠償本公司恐怕愛
相莫能助。 (5分)
區 : 2. 謝謝您對 Apex 601 型的數位相機咸興趣,該相機是目前本公司最
同受歡迎也最暢銷的產品。(4分)
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#1 副| ,
Re sey ;
ae Bel
He : Ble 3. 我們要求以空運方式運送,運費差額由我方支付。貨款將以銀行
pa 轉帳方式給付。 (6分)
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, 二、進出口價格核算 (本題共 3大題, 合計 103)
; (請依核算要求填人答案即可,。不需寫出計算過程)
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ea: ; 三、貿易單據審改(本題共 10 小題,每小題3分,合計30分)
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ESTE |i (AERLGERRIREE 1 分及正確答案 2分)
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20000-10520]1
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15201 國貿業務乙級答案紙 3-2
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四、貿易個案分析 (本題共 3 大題,合計 3053) ia ia
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參考解答
- ① 若 SHANDONG 為我國認許之外國法人且廣旭明示代理，買賣當事人為 SHANDONG 與飛輪，廣旭原則上可主張非買賣當事人而不負賣方責任。
- ② 若 SHANDONG 未經認許或廣旭未清楚揭露代理身分，廣旭可能被視為交易相對人或須負代理/表見責任，不能單以代理商抗辯免責。
- ③ 餅乾有效期限將屆已於 e-mail 告知，契約不當然無效；售貨確認書未重載不必然構成詐欺或重大錯誤。
- ④ 損害賠償抗辯：買方明知有效期限仍購買並轉售至英國，且變質發生於提貨後三個月與再出口運送期間，應證明瑕疵於風險移轉時已存在。
- ⑤ FCL/FCL 封條完整但箱數短少，通常較像裝櫃短裝或提單記載問題，不是 ICC(B)承保的外來運輸事故；保險公司拒賠有理由。