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、出口還價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
某公司以空運方式出口兩箱貨物,相關資料如下:
(1)淨重/毛重:分別為50KGS/52.8KGS 和48KGS/50.5KGS。
(2)體積:分別為 36′′×32′′×24′′和80×70×55 cm。
經詢問空運公司之GCR 費率如下:
Min. Charge
+45KGM
+100KGM
+300KGM
+500KGM
NTD2,000
NTD330
NTD310
NTD280
NTD250
請依上述條件進行核算:
○
1 應付空運運費=NTD_______。
(二) 出口還價
某公司向國外客戶報價1 個TEU 的貨物,相關資料如下:
(1)採購成本:NTD360/DOZ
(2)包裝方式及尺寸:30 DOZ/CTN;30" × 25" × 25"/CTN
(3)運費資料:
併櫃
20 呎整櫃
40 呎整櫃
運
費
USD100
USD2,000
USD3,500
最低裝運量
1 CBM
25 CBM
50 CBM
(4)其他報價資料:
匯率:USD1= NTD30.25
利潤率:15%
保險費率:0.85%+0.02%
業務費率:7.5%
如該公司以CIFC5/DOZ 報價,國外客戶要求降價USD0.80。
請依上述條件進行下列核算:
○
2 如果接受國外客戶還價且我方利潤率不得減少,公司能夠接受的工廠價
格應為NTD ______。
○
3 如果接受客戶還價,我方利潤率將降為______%。
◎姓名及准考證號
碼書寫請由左至
右橫書填寫
101 國貿業務乙級7-2
(三) 進口稅費
某進口商從日本進口微波爐乙批計500 組,價格為FOB Kobe JPY37,500 per
set,海上總運費為USD2,550,運輸總保險費為USD195。該批貨物進口日
期為101 年2 月9 日,進口商於101 年2 月14 日向海關申報。相關資料如
下:
(1)稅則稅率表:
中華民國輸出入貨品分類號列
CCC Code
國定稅率 Tariff Rate
稅則號別
Tariff_NO
統計號別SC
檢查號碼CD
貨名
Description of Goods 單位Unit
第一欄
第二欄
第三欄
85165000
微波爐
Microwave ovens
SET KGM 10%
4%(GT)
6%(HN)
2%(NI)
2.2%(PA)
6%(SV)
15%
(2)海關公布之通關每旬匯率:
二月對台幣匯率
對台幣匯率
國家
幣別代號
年
月
日
買進
賣出
Japan
JPY
1-10
000.39650
000.40050
Japan
JPY
11-20
000.39760
000.40160
USA
USD
1-10
030.34000
030.44000
USA
USD
11-20
030.58000
030.68000
(3)貨物稅率為15%。
請根據上述資料進行下列進口稅費核算:
○
4 DPV= NTD______。
○
5 應繳營業稅=NTD______。
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15 小題,每小題2 分,合計30 分)
請根據所附之信用狀,審核匯票、商業發票、包裝單、提單、保險單及受益
人證明書之編號cde...內容,並將錯誤之編號及正確答案依序寫在答案
紙,兩者皆正確才予計分。
華南商業銀行
HUA NAN COMMERCIAL BANK, LTD.
12JAN30 17:04:28 HUA NAN Commercial Bank Func PR420B
MT S700 Issue of a Documentary Credit Page 00001
Basic Header F 01 HNBKTWTPB420 1295 141058
Application Header 0 700 1740 091026 KOEXKRSE××× 1815 985743 091027 0628 N
*KOREA EXCHANGE BANK
*BUSAN, KOREA
User Header Service Code 103:
Bank Priority 113:
Msg User Ref. 108: JSIMNIMJ7100
Info. from C1 115
Sequence of Total
1/1
Form of Doc. Credit
40A
IRREVOCABLE
Doc. Credit Number
142CDI102CD87069
Date of Issue
31C
120130
Date and Place of Expiry
Applicable Rules
31D
40E
120330 Place TAIWAN
UCP LATEST VERSION
Applicant
ANGYONG CORPORATION
1405-16 JUNG-DONG, HAEUNDAE-KU, BUSAN, KOREA
Beneficiary
SOLAR ENERGY CO., LTD.
10F, 121, SEC. 2, TUN-HWA S. RD., TAIPEI, TAIWAN
Currency Code Amount
Percentage Credit Amount
Tolerance
32B
39A
Currency USD Amount 234,900.00
03/03
Available with/by
41D
ANY BANK BY NEGOTIATION
Drafts at.....
42C
90 DAYS FROM B/L DATE
Drawee
42A
CITIBANK
JUNGBU BRANCH, SEOUL, KOREA
Partial Shipments
43P
PERMITTED
Transhipment
43T
PROHIBITED
Port of Loading
44E
CHINA PORT
Port of Discharge
44F
BUSAN
Latest Date of Shipment
44C
120310
101 國貿業務乙級7-3
Description of Goods
45A
STAINLESS STEEL SPADE HEAD
SF851/23143 7,500 PCS USD12.60/PC
SF751/29334 6,000 PCS USD13.20/PC
SF651/26278 4,500 PCS USD13.60/PC
AS PER CONTRACT NO. AB234506
TRADE TERMS:CIF BUSAN INCOTERMS 2010
SHIPPING MARK:ANG(IN TRI)
Documents Required
46A
ALL DOCUMENTS ARE REQUIRED IN ENGLISH
LANGUAGE, IN DUPLICATE UNLESS OTHERWISE
SPECIFIED.
1. SIGNED COMMERCIAL INVOICE SHOWING THE
MERCHANDISE TO BE OF CHINA ORIGIN AND THE
VALUE IN THE CURRENCY OF COUNTRY OF
IMPORT.
2. 3/4 SET CLEAN ON BOARD BILLS OF LADING MADE
OUT TO OUR ORDER AND BLANK ENDORSED
MARKED FREIGHT PREPAID AND NOTIFY
APPLICANT SHOWING L/C NO. AND DATE
EVIDENCING CURRENT SHIPMENT OF
MERCHANDISE TOTAL GROSS, TARE, NET WEIGHT
AND MEASUREMENT.
3. PACKING LIST/WEIGHT MEMO IN 3 FOLDS ISSUED
BY BENEFICIARY.
4. BENEFICIARY'S CERTIFICATE CERTIFYING THAT
ONE SET OF SHIPPING DOCUNENTS HAS BEEN
SENT TO APPLICANT WITHIN 48 HOURS AFTER
SHIPMENT BY REGISTERED AIRMAIL ADVISING
NAME OF VESSEL, B/L NO. AND DATE, CONTRACT
NO., L/C NO., QUANTITY, DESCRIPTION OF GOODS,
PORT OF LOADING AND PORT OF DISCHARGE.
5. INSURANCE POLICY OR CERTIFICATE BLANK
ENDORSED COVERING INSTITUTE CARGO
CLAUSES(A), INSTITUTE WAR CLAUSES(CARGO)
AND INSTITUTE STRIKES CLAUSES (CARGO) WITH
CLAIMS, IF ANY, PAYABLE AT DESTINATION IN THE
CURRENCY OF THE DRAFT.
Additional Conditions
47A
1. THE NUMBER AND DATE OF THE CREDIT AND THE
NAME OF OUR BANK SHOULD BE MENTIONED ON
ALL DOCUMENTS.
2. QUANTITY AND AMOUNT FOR EACH ITEM 3%
MORE OR LESS ALLOWED.
3. NEGOTIATION UNDER RESERVES OR AGAINST
BANK GUARANTEE PROHIBITED
4. A DISCREPANCY FEE OF USD75.00 WILL BE
DEDUCTED FROM THE PROCEEDS IF THE
DOCUMENTS ARE PRESENTED WITH
DISCREPANCIES.
5. SHIPPING MARK MUST SHOW NO. OF INVOICE
6. THIRD PARTY AS SHIPPER/THIRD PARTY
DOCUMENTS EXCEPT DRAFTS ACCEPTABLE.
7. SHIPMENT BY CONFERENCE LINE VESSEL.
Details of Charges
71B
ALL CHARGES OUTSIDE KOREA ARE FOR
BENEFICIARY'S ACCOUNT.
Confirmation Instruction
WITHOUT
Instructions
ALL REQUIRED DOCUMENTS MUST BE SENT TO US
IN ONE LOT BY COURIER SERVICE.
Trailer Order is <MAC:><PAC:><ENC:><CHK:><TNG:><PDE:>
CHK:17FDOEC068A0
MAC:00000000
工廠出貨明細資料:
貨號
SF851/23143
SF751/29334
SF651/26278
包裝方式
50 PCS/CTN
48 PCS/CTN
44 PCS/CTN
包裝尺寸
24′′×6′′×4′′
64×18×11(cm)
72×24×16(cm)
每箱重量
N.W. 7.20 KGS
G.W. 7.60 KGS
N.W. 7.80 KGS
G.W. 8.40 KGS
N.W.8.50 KGS
G.W.9.30 KGS
BILL OF EXCHANGE
Draft No. A220526
Exchange for × TAIPEI, TAIWAN ○
1 MARCH 5, 2012
At ○
2 JUNE 3 , 2012 sight of this FIRST of Exchange (Second the same tenor and date being
unpaid) Pay to the order of HUA NAN COMMERCIAL BANK, LTD.
The sum of ○
3 U.S. DOLLARS TWO HUNDRED THIRTY FOUR THOUSAND NINE HUNDRED ONLY
Drawn under Letter of Credit No. ○
4 142CDI102CD87069 Dated ○
5 JANUARY 30, 2012
Issued by ○
6 CITIBANK, JUNGBU BRANCH, SEOUL, KOREA
To
○
7 CITIBANK
JUNGBU BRANCH
SEOUL, KOREA
SOLAR ENERGY CO., LTD.
X X X
101 國貿業務乙級7-4
SOLAR ENERGY COMPANY LIMITED
10F, 121, SEC. 2, TUN-HWA S. RD.
TAIPEI, TAIWAN
Tel: 886-6-265-3390
Fax: 886-6-265-3399
PACKING LIST
No. A220526 Date: MARCH 5, 2012
PACKING LIST of × MARKS & NOS.
For account and risk of Messrs. ×
Shipped Per S.S. SKY V.QG374N
Sailing on or about MARCH 5, 2012
Shipment From ○
17 SHANGHAI To BUSAN
Packing No.
Description
Quantity
Net Weight
Gross Weight
Measurement
○
1-148
149-274
275-373
373CTNS
vvvvvvvvv
○
STAINLESS STEEL
SPADE HEAD
AS PER CONTRACT
NO. AB234506
SF651/23143
SF751/29334
SF851/26278
×
×
vvvvvvvvv
@7.20KGS
1,065.60KGS
@7.80KGS
975.00KGS
@8.50KGS
850.00KGS
2,890.60KGS
vvvvvvvvvv
○
@7.60KGS
1,124.80KGS
@8.40KGS
1,050.00KGS
@9.30KGS
930.00KGS
3,104.80KGS
vvvvvvvvvv
×
SOLAR ENERGY COMPANY LIMITED
10F, 121, SEC. 2, TUN-HWA S. RD.
TAIPEI, TAIWAN
Tel: 886-6-265-3390
Fax: 886-6-265-3399
○
8 INVOICE
No. A220526 Date: MARCH 5, 2012
INVOICE of ○
9 AS FOLLOWS
For account and risk of Messrs. ○
10 SOUTH ELECTRONICS CO., LTD.
119-25 ITAEWON-DONG YONGSAN-GU, SEOUL, KOREA
Sailing on or about MARCH 5, 2012 Shipped Per S.S. SKY V.QG374N
Shipment From × To ×
Marks & Nos.
Description of Goods
Quantity
Unit Price
Amount
×
○
STAINLESS STEEL
SPADE HEAD
AS PER CONTRACT
NO. AB234506
SF851/23143
SF751/29334
SF651/26278
○
○
7,400 PCS
6,200 PCS
4,400 PCS
× PCS
vvvvvvvvvvvv
○
PER PC
USD12.60
USD13.20
USD13.60
×
○
KRW240,409,800.00
(EQUIVALENT TO
USD232,280.00)
vvvvvvvvvvvvvvvvvvvv
SAY TOTAL × ONLY.
DRAWN UNDER: ×× BANK
L/C NO.:142CDI102CD87069
L/C DATE:JANUARY 30, 2012
CIF BUSAN INCOTERMS 2010
SAY TOTAL × CTNS ONLY.
DRAWN UNDER:×× BANK
L/C NO.:142CDI102CD87069
L/C DATE:JANUARY 30, 2012
○
18 ANG
(IN TRI)
BUSAN
C/NO: 1-373
MADE IN CHINA
○
SOLAR ENERGY CO., LTD.
X X X
SOLAR ENERGY CO., LTD.
X X X
101 國貿業務乙級7-5
1.Shipper
○
22 SUN-YU ELECTRIC MACHINERY CO., LTD.
NO.80, LINSI RD. TAIPEI, TAIWAN
2. Consignee
○
23 TO OUR ORDER
3. Notify party (Complete and address)
○
24 ANGYONG CORPORATION
1405-16 JUNG-DONG, HAEUNDAE-KU, BUSAN, KOREA
4. Combined Transport
Pre-Carriage by
5. Combined Transport
Place of receipt
6. Ocean vessel Voy. No.
SKY QG374N
7. Port of loading
SHANGHAI
8. Port of discharge
BUSAN
9. Combined Transport
Place of delivery
B/L NO. YB5009
中遠集裝箱運輸有限公司
COSCO CONTAINER LINES
TLX: 33057 COSCO CN
FAX: 86(021)6545 8984
Port-to-Port or Combined Transport
BILL OF LADING
Marks & No.
Container/Seal
No.
×
No. of
Container or
Packages
373 CTNS
Description of Goods
○
STAINLESS STEEL SPADE HEAD
AS PER CONTRACT NO. AB234506
SF851/23143
SF751/29334
SF651/26278
Gross Weight
Kgs
○
G.W.:
3,104.80KGS
N.W.:
2,890.60KGS
T.W.: 214.20KGS
Measurement
○
5.757 CBM
10.Total Number of Containers and/or Packages(in words) × CARTONS ONLY
11.Freight Charges
○
29 FREIGHT PREPAID
Revenue Tons
Rate
Per
Prepaid
Collect
Prepaid at
Payable at
Place and date of issue
SHANGHAI MAR. 5, 2012
Ex. Rate:
Total Prepaid
No. of Original B(s)/L
○
30 THREE(3)
Signed for the Carrier
COSCO CONTAINER LINES
地址:臺北市內湖區114 圓山路88 巷168 號8 樓
TEL:+886-2-2653-1234 TEL:+886-2-2653-88 88
財政部核發營業執照號數:營業登記台保更字第六六六號
MARINE CARGO POLICY
POLICY NO. 245601
CLAIM, IF ANY, PAYABLE AT/IN
○
32 KOREA IN USD
ASSURED ○
31 SOLAR ENERGY CO., LTD.
CLAIM AGENT:
NEAREST LLOYD’S AGENT
INVOICE NO. A220526
WHEN PRESENTING CLAIM ALL OF
THE CONCERNED DOCUMENTS
SHOULD BE WRITTEN IN OR
TRANSLATED INTO ENGLISH.
○
33 AMOUNT INSURED USD ×
U. S. DOLLARS TWO HUNDRED FORTY THREE
THOUSAND EIGHT HUNDRED NINETY FOUR ONLY.
○
34 SHIP OR VESSEL
SKY V.QG374N SAILING ON/OR ABOUT ×
FROM SHANGHAI TO BUSAN
SUBJECT-MATTER INSURED (WARRANTED ALL BRAND-NEW UNLESS OTHERWISE SPECIFIED)
373 CARTONS OF STAINLESS STEEL SPADE HEAD
DRAWN UNDER:×× BANK L/C NO.:142CDI102CD87069 L/C DATE:JANUARY 30, 2012
CONDITIONS
SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO
○
35 INSTITUTE CARGO CLAUSES (C)
INSTITUTE WAR CLAUSES (CARGO)
INSTITUTE STRIKES CLAUSES (CARGO)
Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED
SIGNED IN × ON MARCH 3, 2012 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 TAIWAN
PRESIDENT GENERAL INSURANCE COMPANY LTD., 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.
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, TAIWAN PRESIDENT GENERAL INSURANCE COMPANY LTD.,
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 TAIWAN PRESIDENT
GENERAL INSURANCE COMPANY LTD., 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.
In case of loss or damage, please refer to the ‘IMPORTANT’ clause printed
on the attached hereto and please observe in compliance therewith.
For TAIWAN PRESIDENT GENERAL INSURANCE COMPANY LTD.
Not Valid unless countersigned by President
○
28 DRAWN UNDER:×× BANK
L/C NO.:142CDI102CD87069
○
101 國貿業務乙級7-6
SOLAR ENERGY COMPANY LIMITED
10F, 121, SEC. 2, TUN-HWA S. RD.
TAIPEI, TAIWAN
Tel: 886-6-265-3390
Fax: 886-6-265-3399
BENEFICIARY'S CERTIFICATE
To whom it may concern:
Re: L/C No. 142CDI102CD87069
Issuing Bank: ×× BANK
Dated: JAN. 30, 2012
○
37 We hereby certify that one set of shipping documents has been sent to applicant
(Angyong Corporation 1405-16 Jung-Dong, Haeundae-Ku, Busan, Korea) within 48
hours after shipment by registered airmail.
1. ○
38 COMMODITY
: STAINLESS STEEL SPADE HEAD
AS PER CONTRACT NO. AB234506
SF851/23143&SF751/29334&SF651/26278
2. ○
39 QUANTITY
: TOTAL 17,800 PCS PACKED IN 373 CTNS ONLY
3. ○
40 SHIPMENT
: SHIPPED PER S.S. SKY V.QG374N
FROM SHANGHAI, CHINA
TO BUSAN, KOREA
B/L DATE MARCH 5, 2012
四、貿易個案分析 (本題共4 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)國內某家健身器材製造商,接獲美商訂單,提供美商指定樣式的健身器
材,美商以空運方式將實際樣品寄送給台灣製造商,製造商隨即打樣,
並將打樣出來的樣品,於出貨前回樣給美商確認。打樣期間美商曾積極
給予製造技術指導並且頻頻催貨,台灣製造商曾去函詢問美商是否牽涉
專利權問題,但美商並未做回應。由於訂貨數量大且出貨在即,該製造
商與此美商並非初次交易因而沒有起疑。回樣經美商確認後,開始大量
製造生產,依約如期裝船交貨。不料,日後接獲美國另一廠商向法院提
出控訴,指出該批健身器材侵害其專利權,而將台灣製造商與美商一起
列為共同被告。
請問:1.台灣製造商應如何因應此項侵權控訴?(3 分)
2.賣方如何避免此類情況發生?(4 分)
(二)出口商收到一張有效日期為2 月13 日的限押信用狀,於2 月12 日裝船
後,即備妥單據向往來之第一押匯銀行提示,往來銀行審單無誤後於2
月14 日以轉押匯方式寄達限押之第二押匯銀行,2 月下旬接到限押銀行
轉來國外開狀銀行拒付電文。
請問:1.開狀銀行拒付是否合理?為什麼?(3 分)
2.假設限押銀行在信用狀有效日期內寄單,單據卻在遞送開狀銀
行途中遺失,請依UCP600 之規定,說明限押銀行是否有責任?
(3 分)
3.依銀行間辦理轉押匯作業方式,請說明兩家銀行審單及拒付之
處理分工情形?(4 分)
SOLAR ENERGY CO., LTD.
X X X
101 國貿業務乙級7-7
(三)某出口商以D/A 為付款條件交易一批商品,貿易條件為CFR,若貨物在
航海途中滅失,因買賣雙方均無投保運輸保險,買方又歸罪洽船是由出
口商負責,因此拒絕承兌,主張此項損失該由出口商負擔。
請問:1.買方的主張是否合理?為什麼?(2 分)
2.從實務的觀點而言,請列出兩種較適合D/A 託收交易的貿易條
件並說明理由?(2 分)
3.在D/A 託收下,一般出口商事前應投保何種保險,以彌補進口
商因故拒絕承兌付款所帶來之損失?(2 分)
(四)奇華公司接受澳洲客戶A 公司訂購一個40 呎貨櫃之陶瓷娃娃,其貿易
條件為DAT Melbourne (Incoterms 2010),付款條件為O/A 30 days after
receipt of goods,奇華公司按照訂單內容將貨品生產完成,同時透過某貨
運承攬業者安排訂艙事宜,並委託報關行辦理報關手續,海關放行後貨
物順利裝運出口,奇華公司備齊Invoice, Packing List 以及報關行代領海
運提單後直接由DHL 逕寄澳洲客戶A 公司。經過二十多天航程時間,其
承運船舶抵達Melbourne 港,A 公司辦理報關提領貨櫃後,赫然發現櫃
內所裝運之陶瓷娃娃部分出現潮溼現象,A 公司立即向奇華公司反應宣
稱將不支付貨款並決定退運。
請問:1. A 公司拒付貨款是否合理,為什麼?(3 分)
2.依本案例請說明運送人是否應負責?(4 分)
101 國貿業務乙級4-1
技術士技能檢定國貿業務職類乙級
參考解答
- ① 台灣製造商可主張係依美商指定樣式、樣品與技術指示生產，並曾詢問專利問題；應立即蒐集往來文件、樣品確認紀錄與美商指示作為抗辯與求償依據。
- ② 賣方避免此類風險，應在契約中要求買方保證其指定設計不侵害第三人權利，並約定智慧財產權侵權由買方負責賠償。
- ③ 限押信用狀須向指定銀行提示；第一銀行於有效期後轉寄至限押銀行，若未於有效期限內向指定銀行提示，開狀銀行拒付可能合理。
- ④ 若指定銀行已在有效期內取得相符單據並寄送途中遺失，依UCP600銀行對傳遞遺失通常免責，開狀銀行仍應依規定處理。
- ⑤ D/A+CFR 貨物海上滅失時，風險通常已由買方承擔；但D/A收款風險高，出口商宜投保輸出保險或改採CIF/CIP並保留保險安排。
- ⑥ DAT Melbourne 下賣方須將貨物卸至指定終端；O/A 30 days 使出口商有信用風險，宜搭配信用保險或改採L/C。