二、進出口價格核算 (本題共 10 小題,每小題2分,合計 204)
請根據下列資料,分別計算空運運費、出口還價、保險費、進口稅費等名項問
題,並將正確答案壩入答案紙。
某出口商出口 120 套貨物,該批貨物總淨重為 8 公斤,總毛重為 88.5 公斤,總
體積為 487x26x24,向航空公司詢問之 GCR 費率如下:
(匯率 USD1=NTD32.12)
請依上述條件進行以下運費核算:
@每套空運運費=USD
2.出口還價
某出口商報價資料如下:
(1)產品資料 :
(0)運費資料 :
船公司報價 : USD60/CBM
(G)其他報價資料 :
今以 FOBC6 Keelung 條件向美國客戶報價,該客戶卻以 CIFCS New York
USD6.63/SET 條件還價,請依據上述資料進行下列價格核算 :
@出口商如接受美國客戶還價,則其利潤率降為 %
@出口商如欲維持 10%的利潤率,則應進一步向美國客戶報價 CIFC5 New York
USD____/SET
@出口商如接受美國客戶還價且 10%的利潤率不得減少,則其能夠接受的工廠價
98 國貿業務2
3.保險費
某貨物之淨重為 100 公噸,分裝成 5,000 箱,每箱單價為USD95S CIF New York。
出口商於該貨物裝船前,依 CIF 金額的 120%投保 A 款險及戰爭險,其保險費率
分別為 0.4%和 0.2%。
@該出口商應交之保險費為 USD
@貨到目的地,進口商發現短少6箱外,向短重 78 公斤,此時保險公司應賠償
之金額為 USD
4進口稅費
某進口商從加拿大進口一批楓糖漿,發票金額為 CIFC8CAD27,300,免徵貨物
稅。該貨之進口日期為 98 年5月3日,但進口商於 98 年5月 22 日始向海關申
報;又海關填發稅款繳納證之日期為 98 年5月 24 日,進口商遲至 98 年6月 12
日才到臺灣銀行收稅處繳納。
經查詢稅則稅率如下表 :
tc | | |
出入 le 圖國定稅率 |p| 輸出和規定|
貨品分類號此 -_ Ta, | Imp. & Exp. |
7 同 ! 圖 Tariff Rate fe Regulations
| C.C.CCode fe 貨名 | Description of Po | 史上
ar Goods | jal
別 3 Unit | Bl |) 第二欄第三欄 ie 輸入| 輸出
Tariff |B) Comat} Column | Columns | [UAPO%) Export
NOS 1 a 晤玫
| | 國圖 14.60% | | |
| | | |
le 及楓 |Maple sugar | 17.30%(HN), |
17022000) 00 | 5 lieu and maple syrup hee 20.0% ra 00% FP
| | : | 8.00%(PA) | 1』
Le ee 1730%GW| |
海關公佈之通關每甸匯率如下:
國家 rea | 年|月|日| 96mmm
tLe ed
TEZAK 8-3
請根據以上資料進行下列進口應繳稅費核算 :
@D.P.V.=TWD
@進口關稅=TWD
@營業稅=TWD
@滯報費、進口關稅及營業稅應加徵之滯納金共計 =TWD
98 國貿業務2Z
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2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, 兩者皆正確才予計分。
Sequence of Total 27 WI
Form of Doc. Credit 40A IRREVOCABLE TRANSFERABLE
Doc. CreditNumber 20 SR-2313-458
Date of Issue 31C 090616
Applicable Rules 40E UCP LATEST VERSION
Date and Place of 31D 090916 TAIWAN
Expiry
Applicant 50 SIBKAELECTRICS
P.O.BOX 34210, HAMDAN STREET, ABU
DHABLU.A-E.
Beneficiary 59 HONEYWALL TRADING CO., LTD.
10F., NO.231, LIEN CHENG ROAD,
TAIPEL, TAIWAN, R.O.C.
Currency Code Amount 32B EUR7,138.75
Maximum Credit 39B NOT EXCEEDING
Amount
Available with/by 41D ADVISING BANK BY NEGOTIATION
Drafts at..... 42C AT 30 DAYS AFTER DATE FOR 100 PCT OF INVOICE VALUE
Drawee 42D DUBAI ISLAMIC BANK
Partial Shipments 43P ALLOWED
Transhipment 43T ALLOWED
Port of Loading 44E TAIWAN
Port of Discharge 44F DUBAI
Latest Date of 44C 090906
Shipment
Description of Goods 454 FOB TAIWAN INCOTERMS 2000
BOBBING HEAD DOLL
ITEM MODEL NO. Q'TY _U/PRICE AMOUNT
DOZ. EUR EUR
1.DP4521 355 3.25 1,153.75
2.DF2415 265 4.30 1,139.50
3.DT8459 495 3.96 1,960.20
4.DH5426 610 4.73 2,885.30
TOTAL : 7,138.75
PACKING : SDOZ/CTN
AS ZAR 8-4
Documents Required 46A 1)FULL SET CLEAN ON BOARD B/L MARKED FREIGHT
PAYABLE AT DESTINATION ISSUED TO OUR ORDER IN 3
ORIGINAL(S) AND 3 NON-NEGOTIABLE COPIES.
THE B/L SHOULD BE DATED NOT LATER THAN 090816
NOR PRIOR TO THE DATE OF THIS SWIFT MESSAGE AND
SHOULD INDICATE APPLICANT'S NAME AND ADDRESS
AS NOTIFY PARTY AS WELL AS DUBAI ISLAMIC BANK
AND L/C NUMBER SR-2313-458.
2)BENEFICIARY(IES) SIGNED COMMERCIAL INVOICES
MADE OUT IN THE NAME OF BUYER(S) IN 3 ORIGINALS
AND 3 COPIES OF WHICH SHOULD BE CERTIFIED BY
LOCAL CHAMBER OF COMMERCE
INVOICES MUST INCLUDE BNF’S STATEMENT THAT
GOODS HAVE BEEN SHIPPED IN STRICT COMPLIANCE
WITH CONDITIONS STIPULATED IN PROFORMA
INVOICE NUMBER 4526301 DATED 21/MAY/2009 AND
CERTIFY THAT THE PRICES INCLUDED IN THIS
COMMERCIAL INVOICE ARE TRUE TO CURRENT
INTERNATIONAL EXPORT MARKET PRICE OF THE
MERCHANDISE DESCRIBED THEREIN AND ARE
NEITHER LESS NOR MORE THAN THE REAL VALUE.
3) PACKING LIST IN 3 COPIES BEARING THE BNF’S
CONFIRMATION THAT PACKING SUITS THE AGREED
MODE OF TRANSPORT.
4)SHIPPING CO.OR ITS AUTHORIZED AGENTS
CERT.CONFIRMING THAT THE GOODS HAVE BEEN
LOADED ON VESSEL AND ARE SHIPPED TO THE
DESTINATION ISSUED IN ONE COPY.
98 國貿業務Z
Additional Conditions 47A 1)ALLTHE REQUIRED DOCUMENTS TO BE ISSUED
SEPARATELY AND FORWARDED TO US IN ORIGINALS AS
WELL AS DUPLICATES IN TWO SEPARATE SETS BY
REGISTERED AIR MAILS OR COURIER SERVICE.
2)GOODS INSURED IN U.A.E. BY SHARJAH INSURANCE CO.
SHOULD BE INDICATED ON THE TRANSPORT
DOCUMENTS.
3)ALL DOCUMENTS SHOULD BEAR THE NAME OF
DUBAI ISLAMIC BANK AND OUR L/C NO. SR-2313-458.
4)THIRD PARTY B/L NOT ACCEPTABLE.
5)TOLERANCE RATIO FORESEEN IN ARTICLE 30B UCP 600
NOT PERMITTED.
6)SHIPMENT OF THE GOODS ON DECK IS NOT ALLOWED.
7)GOODS MUST BE SHIPPED ALL THE WAY IN CONTAINER.
Details of Charges 71B ALL BANKING CHARGES OUTSIDE U.A.E. INCLUDING
REIMBURSEMENT CHARGES ARE FOR ON THE
BENEFICIARY’S ACCOUNT.
Presentation Period 48 WITHIN 10 DAYS AFTER B/L DATE BUT NOT LATER THAN
THE VALIDITY OF THIS CREDIT.
BILL OF EXCHANGE
Draft No. 48962 ®
At 30 DAYS AFTER. @ sight of this FIRST of Exchange (Second the same tenor and date being
unpaid) Pay to the orderof BANK OF TATWAN
the sum of EURO DOLLARS SEVEN THOUSAND ONE HUNDRED THIRTY-EIGHT AND
CENTSSEVENTYEFVEONEE ies
Drawn under DUBAI ISLAMIC BANK
Irrevocable LICNo. $R-2313-458 | @ Dated JUNE16,2009 @
Oo HONEYWELL TRADING CO., LTD.
TS ZAM 8-5
INVOICE
No.12000456 ® Date: AUG. 08, 2009
Invoice of __ 1,725 DOZ. OF BOBBING HEAD DOLL ©
For account and risk of Messrs. _SIBKA ELECTRICS P.0.BOX 34210, HAMDAN STREET, ABU
DHABLU.AE. ©
Shipped Per S.S. YMSUNV88W @
Sailing on or about AUG 08, 2009 ®
Shipment From: KEELUNG To: DUBAI ©
Marks & Nos. | Description of Merchandise Amount
人@
BOBBING HEAD DOLL FB TAIWAN
@ @ @ @
SIBKA |pp4521 355DOZ. | EUR3.25 | EUR1,153.75
GN DIA) DF2415 265DOZ. | EUR4.30 | EUR1,139.50
DUBAI DF2415 495DOZ. | EUR3.96 | EUR1,960.20
CINO.1-345 |DH5426 610D0Z. | EUR4.73 | EUR2,885.30
MADE IN TAIWAN 1,725DOZ. EUR7,138.75
VVVVVVVVV VVVVVVVVVVV
SAY XXX ONLY.
人@。* WE CERTIFYING THAT GOODS HAVE BEEN SHIPPED IN
STRICT COMPLIANCE WITH CONDITIONS STIPULATED IN
OICE NUMBER 4526301 DATED 21/MAY/2009
@® *** WE HEREBY CERTIFY THAT THE PRICES INCLUDED IN
THIS COMMERCIAL INVOICE ARE TURE TO CURRENT
INTERNATIONAL EXPORT MARKET PRICE OF THE
MERCHANDISE DESCRIBED THEREIN AND ARE NEITHER
LESS NOR MORE THAN THH REAL VALUE.
@ ***WE CERTIFIED INVOICE|HAS STAMP FROM LOCAL
CHAMBER OF COMMERCE***
HONEY WELLTRADING CO., LTD.
JOHN LE!
98 國貿業務
@ PACKING/WEIGHT LIST
No.12000456 Date: XXX
PACKING LIST OF XXX MARKS & NOS.
For account and risk of Messrs. HONEYWALL TRADING LTD. SIBKA @
10F., NO.231, LIEN CHENG ROAD, TAIPEI, TAIWAN, R.O.C. @ (IN TRI)
Shipped Per S.S. YM SUN V.88W_@ DUBAI
Sailing on or about AUG.08,2009 @ C/NO.1-345
Shipment From XXX MADE IN TAIWAN
To DUBAI 2)
Packing Description Quantity | Net Weight | Gross Weight Measurement
No.
BOBBING HEAD DOLL “
id) ® 熙) ® ® 全
1-71 DP4521 @5DOZ. |@13.35KGS. |@13.90KGS. |@0.147CBM
355DOZ. |947.85KGS. |986.90KGS. 10.437CBM
72-125 DF2415 @5 DOZ. |@14.40KGS. |@14.90KGS. |@0.147CBM
265DOZ. |763.20KGS. |789.70KGS. 7.791CBM
126-223 DT8459 @5 DOZ. |@16.50KGS. |@17.00KGS. |@0.147CBM
495DOZ. _|1,633.50KGS.|1,683.00KGS. |14.553CBM
224-345 DH5426 @5 DOZ. |@17.00KGS. |@17.50KGS. |@0.147CBM
610DOZ. |2,074.00KGS.)2,135.00KGS. |17.934CBM
345 CTNS 1,72SDOZ. [5,418.55KGS./5,594.60KGS. |50.715CBM
VVVVVVVV vvvVvVvVvvv vvvvvvvvvvv lvvvvvvvvvvv [vvvvvvvvvy
|
人9 SAY TOTAL THREE HUNDRED poglkrv (345) CARTONS ONLY.
® **WE CERTIFYING/CO. pon PACKING LIST SUITS)
AGREED MODE OF TRASNPOR‘
HONEYWELL TRADING CO., LTD.
JOHN LEE
|
|
IS ZAM 8-6
Shipper 9@ |SIONo. B/LNo.
IHONEYWALL TRADING LTD. NASF080056213
10F., NO.231, LIEN CHENG ROAD,
TAIPEI, TAIWAN, R.O.C.
Consignee B S Cc
TO OUR ORDER BEST SHIPPING LIMITED
Notify party
SIBKA ELECTRICS ORIGINAL
P.O.BOX34210, HAMDAN STREET, ABU
DHABLU.A.E.
|Pre-carriage by Ocean Vessel Voy. No.
YM SUN 88W
Place of Receipt Port of Loading
KEELUNG ® TAIWAN
Port of Discharge Place of Delivery Final destination (for the Merchant reference)
DUBAI ® DUBAI
Container No.And Seal |Number of ‘Kind of packages; Description of goods [Gross eo [Measurement
ha containers or SHIPPER’S LOAD, @
Marks & Nos. packages COUNT&SBAL Kas cr
SEBATTAcHEp | © CFS-CFS © 5,594.60 | 50.715
CONTAINERNO, | 345CTNS PLS SEE ATTACHMENT. | 一 .
BMOU2409710 VVVVVVVVV L/C NO. SR-2313-458
"FREIGHT PREPAID " |
Total No. of container or |
Packages (in words) say: THHEE HUNDRED FORTY-FIVE (345) CARTONS ONLY. @ 一
| me Betewrws fae pe Pe “
AS ARRANGED
a IN IN IN
Carier's Reference
pe TOTAL
ct
LCY = |LCY 1L.ORD /Freight prepaid at {Freight payable at Place and date of issue
2.CFS |2.CRS |2.REEF {TAIPEI
3.DOOR |3.DOOR |3.DANG [Ex. Rate | Number of original B(s)/L|BSC
THREE (3) BEST SHIPPING LIMITED
WH ‘Date Laden on board the vessel
Signatur By
pr, | AUG8, 2009 ‘= AS CARRIER
98 國貿業務Z
THIS IS ATTACHMENT FOR FOLLOWING BILL NO:
VESSEL = YM SUN VOY NO:88W
B/L NO= NASF080056213
<<Marks and Numbers>>
DUBAI
C/NO.:1-345
MADE IN TAIWAN
“CLEAN ON BOARD”
FROM KEELUNG TAIWAN TO DUBAI U.A.E.
<<Description>>
ON FOB TAIWAN INCOTERMS 2000
BOBBING HEAD DOLL
L/C NO. SR-2313-458 DATED 090616
GOODS INSURED IN DUBAI BY SHARJAH INSURANCE CO. 60
DUBAI ISLAMIC BANK.
FREIGHT PAYABLE AT DESTINATION 6)
GOODS MUST BE SHIPPED ALL THE WAY IN CONTAINER. ©
TOTAL:345 CARTONS ONLY. &
AS Zi 8-7
四、貿易個案分析 (本題共5小題,合計 25分)
請回答下列各問題,並將適當答案寫在答案紙。
(一)我方以 CIF 貿易條件出口一批貨物,契約規定 2009 年6月交貨。5 月底因
強烈風風來襲,致使我方倉庫淹水,因而有一半以上的貨物被畫。我方即
以不可抗力為由,要求延期交貨,買方不同意,堅持我方必須按時交貨。
我方經多方努力,最後於 2009 年7月初交貨,買方卻以我方遲延交貨為由
提出索賠。請問:(共6分)
1. 何謂不可抗力? 國際貿易合彈中不可抗力的種類有哪些?
2. 本案買方的索賠是否合理?
(二)某信用狀規定: 數量為 2,000 公噸,不準分批裝運,單價為USD25 CIF NEW
YORK,信用狀金額為 5 萬美元...... 但未表明可否潑短裝。賣方依信用狀
的規定裝貨時,多裝了25 公噸。請回答下列問題並說明理由:(共6分)
1. 《聯合國國際貨物買賣公結》對交貨數量如何規定的?
2. 依《UCP600》之規定,銀行可否依單據不符而拒付? 多裝的25 公噸如
何付款才符合規定?
(三)我某出口商出口一批貨物至新加坡,貿易條件為 FOB 基隆,裝運日期為8
月,以貨櫃裝運。出口商於8月 10日收到買方的裝運指示,為及時裝船,
出品商於隔日將貨物存於買方指定船公司之基隆碼頭倉庫,但貨物卻因倉
庫發生火災而全部燒毀。請回答下列問題並說明理由 : (共4分)
1. 此貨物損失應由何方負擔?
2. 本交易如改探FCA 貿易條件時,則貨物損失由何方負擔?
(四)信用狀規定裝運日期不得遲於3 月 15 日,賣方卻因港口擁擠無法如期裝
船,並於3月5日去電買方請將裝運日期延展至4月 15 日,並同時延展信
用狀有效期限。3 月9日買方來電人告知 “同意貴公司3月5日來電,將裝運
日期修改為不得遲於4月 15 日,信用狀有效期限同時延展1個月。”但我
方於4月 11 日裝船完畢後,於 15 日備和作單據辦理押匯時,卻遭銀行拒付。
請問銀行拒付合理嗎? (共3分)
(五)英國某進口商從德國進口一批醫療設備,雙方商定以美元計價,總價值為
USD 1,200,000,三個月後付款。簽約時市場匯率為 : GBP=USD1.7520。但
三個月後,英國進口商向銀行辦理支付時,賣出腳率變為 :
GBP=USD1.6027,買入匯率為:GBP=USDI.6039。請問:(共6分)
1. 英國進口商需支付多少英鎊?
2. 外匯風險由何方負擔 ? 損失金額為多少英鎊?
3. 常見規避匯率風險的方法?
98 國貿業務2Z
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3 :
id ; | 二、進出口價格核算 (本題共 10 INE > RUNBL2 49 > GSE 2039)
: 請依核算要求壩入答案即可,不需寫出計算過程
A
° 答案核算 BR
' po} | 計算至小數點第 3 位,四捨五入後取2們
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三、貿易單據審改 (本題共 15 小題 ,每小題2分,合計30分》
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四、貿易個案分析 (本題共 5小題,合計 25分)
(一) 1.不可抗力的定義:
不可抗力的種類:
2.
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參考解答
- ① 不可抗力是締約後發生、非當事人可預見或控制且不能避免克服的事件，如天災、戰爭、罷工、政府禁令等；是否免責須看契約條款與因果關係。
- ② 倉庫淹水發生在賣方交貨前，CIF 下賣方仍須按期交付符合契約貨物；若未能證明不可抗力條款可免除或展延交貨，買方索賠有理由。
- ③ 未明示允差且禁止分批時，UCP600可容許非包裝單位貨物5%溢短裝，但不得超過信用狀金額；多裝25公噸若金額未超過信用狀，可就信用狀金額內押匯，超額部分另行處理。
- ④ FOB 基隆下，買方指定船公司碼頭倉庫待運且賣方已依裝運指示交付時，若改採 FCA，風險更明確於交承運人時移轉給買方。
- ⑤ 買方電話同意延展裝運日不能取代信用狀正式修改，銀行依原信用狀拒付合理。
- ⑥ 英國進口商三個月後支付美元，英鎊兌美元貶值時須用更多英鎊購買美元，匯率風險由應付美元的一方承擔，應用遠期外匯避險。