一、貿易函電與簽約
(一)要保書草擬(本試題共5題,每小題2分,合計10分)
請依據下列巨大貿易有限公司與國外客戶往來三封信函之內容,填製要保
書。並請依照題號0@@...將正確之答案,填入答案紙,完成要保書之內容。
(一)請以出口商立場,根據往來信函擬寫一封催請修改信用狀函。(本題共 15 分)
Mail 1
To: Matsushita Trading Co., Ltd.
From: Great Trading Co., Ltd.
Dear Vincent,
Thank you very much for your revised-quotation No.689. We are pleased to place an
order as follows:
TOYS FOB JAPANESE PORT
11004 B/O Bicycle Band 1,000 doz. JPY2,183/doz. | JPY2,183,000
Size: 13” x 14"x 11”
11030 B/O Tricycle Frog 1,200 doz. JPY 2,407/doz. | JPY2,888,400
Size: 18" x 15" x 12”
Shipment: Before the end of March, 2009.
Packing: Ipc/inner box, 4doz./export carton.
Please acknowledge and confirm your acceptance by return. Thank you.
Best Regards,
Jay
98 國貿業務之
葡能檢定術科測試試題
Mail2
Dear Jay,
We acknowledge with many thanks the receipt of your letter dated January 15, 2009 and
confirm your order No.S Y-123 for 2,200doz. of toys.
Here enclosed is our proforma invoice No.TH-011509 for your reference, we will carry
out your order with our best attention and shipment will be effected before the latest
shipment date. Please kindly open L/C at the soonest and fax us the copies first for
studying the terms and conditions in advance.
We are looking forward to receiving your L/C soon.
Best regards,
Vincent i
Mail 3
Dear Vincent, |
We take pleasure in informing you that we have opened an irrevocable L/C through Hua |
Nan Commercial Bank, Ltd. in your favor for an amount of JPY5,071,400 covering our |
order No.SY-123. Please check with your bank for advising L/C and arrange the
shipment at the soonest.
Moreover, some of the L/C’s clauses are listed below: |
Doce. Credit Number 20 9PH2-19680-122
Date and Place of Expiry 31D 090315 JAPAN
Currency Code Amount 32B JPY5,071,400 |
Beneficiary 59 MATSUSHITA TRADING CO., LTD. [
111-20 HUNAMI-CHO,CHIKUSA-KU,
NAGOYA, JAPAN
Loading /Dispatch 444A ANY JAPANESE PORT /
at/from |
For Transportation to... 44B KEELUNG
Latest Date of Shipment 44C 090305
Documents Required 46A FULL SET CLEAN ON BOARD BILLS OF LADING
MADE OUT TO ORDER AND ENDORSED IN
BLANK MARKED FREIGHT PREPAID AND
NOTIFY APPLICANT
We look forward to your confirmation about the shipment soon.
Best regards,
Jay
ZAM T-A |
貨物運輸險要保書保險號碼
ee MARINE CARGO APPLICATION Policy No.
Assured
Beneficia
Invoice Value Insured Amount
Conveyance Sailing on/about
Voyage ee
Transhipment 轉入 Into Claim Payable
Including Inland Transit From 自 From 自
To 到 To 到
Cargo Invoice No.
Quantit Package Container 0 Others
/L No.
保險條件 Condition:
Institute Cargo Clauses:
OClause (A) DAI Risks
(Clause (B) CWA
OClause(C) OFPA
口War Clause CIS.R.C.C
口Strike Clause _ [Clause (Air)
Rate % Premium Exch, Hh hb:
NT$ E-mail :
a os
98 國貿業務Z
參考解答
- 貿易信函 Subject：Amendment to Letter of Credit
- 貿易信函稱呼：Dear Sir or Madam,
- 貿易信函第1段：We have received your letter of credit and regret to find that some terms do not conform to our agreement.
- 貿易信函第2段：Please arrange for the issuing bank to amend the letter of credit according to the items stated in the question.
- 貿易信函第3段：We will proceed with shipment as soon as the amendment reaches us.
- 貿易信函結尾：Sincerely yours,
二、進出口價格核算(本題共 10 小題 ,每小題2分,合計20分) |
請根據下列資料,分別計算空運運費、出口還價、進口稅費等名項問題,並將 |
正確答案填入答案紙。
空運貨物嘲只木箱,每箱之淨重為66 公斤、毛重為 75 公斤,體積為 98.6 x86.2
x 74.4 (cm),經詢問空運公司之 GCR 費率如下:
TWD2500 「TWD200 「TWD170
請依上述條件進行以下相關核算 :
0計費重量=___KGS
@實務上一公斤 VW.(體積重)=__CUFT
G@能升級至+300KGM 費率之計費重量為 KGS
2.出口還價
某出口商向日本A、B 兩買主報價為每套 USD670.92 CIFCS YOKOHAMA。其 -
中日本 A 買主還價 USD642.25 CIFC3 YOKOHAMA,B 買主則還價 USD648.5 i
CFRC3 YOKOHAMA,我方對日本買主出口報價的計算式如下: |
CIFC5=工廠FOB價USD528.23+運費USD21.15+保險費(1.2x1.15%)+業務費5%+ |
利潤 89+佣金 5% |
=(528.23+21.15)= ( 1-(1.2*1.15%) } + (1-5%)+(1-8%)+(1-5%) :
= USD 670,92
請依上述條件進行以下還價核算 :
G)如果接受日本A 買主 CIFC3 之 USD642.25 還價,我方利潤率=#__ %。
G@如果接受日本 A 買主還價且我方 8%的成交利潤率不得減少,公司能夠接受
的工廠價格應為USD_ 。
如果接受日本B 買主 CFRC3 之USD648.50 還價,我方利潤率=__ Me
3.進口稅費
某進口商從宏都拉斯進口除濕機乙批,其申報進口價格 FOB Puerto Cortes
USD56,150.00、Ocean Freight USD1350.00 + Insurance Premium USD103.93 ; 經 |
查關稅總局報關適用外幣匯率其「買入 」匯率為 US$1=NT$33.26;「賣出」了匯率 |
為US$1=NT$33.36,進口關稅如下表,貨物稅率為 15%。 |
務乙級 7-2
|
又該批貨之進口日期為97 年11 月2日,但該進口敵於 7年11 月 26日才向海
關申報;而海關填發稅款繳納證之日期為 97 年 11 月 29 日,但公司遲至 97 年
12 年23 日才到華南銀行收稅處繳納。
中華民國輸圖還加 |
Li i 輸出入規定
seiscpoane | 國定稅率 ig) 站
tut 查單位 Tariff Rate 徵 mp. Exp.
列號特 Regulations
C.C.C.Code | 碼貨名 Description of ee | 了 a
統 Goods ; ene
UN 第一欄| 第二欄 「第三欄 |規
9 Unit 定| 輸入 |輸出
Tariff sil cD | Column] Column I lColumn |CR Import |Export
NO. 1 m
SC
en wale a eo 一
Ain (GGD pe [EC02I
空氣增濕 a: SET] |, [4.80%(HN)) 4. | |LMP1]
84798910100 | 8 機、除濕機 ee ; KOM 8.0% 4.80°(ND) 15.0%
“mn 0.00%(PA)
4.80%(SV)
請根據以上資料進行下列進口應繳稅費核算 :
G@貨物稅-TWD___
G@滯報費 =TWD_
@進口關稅之滯納金=#TWD_
@DPV= TWD.
98 國貿業務/
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、提單及保險單之編號
計分。
MT 700 ISSUE OF ADOCUMENTARY CREDIT
Sender MIE BANK LTD.
Receiver HUA NAN COMMERCIAL BANK LTD.
Sequence of Total 27 V1
Form of Doc. Credit 40A IRREVOCABLE
Doc. Credit Number 20 LC-GH-1968
Date of Issue 31C 080510
Date and Place of Expiry 31D 080730 TAIWAN
Applicant 50 MARUSHIN TOYS Co., LTD.
2-39-12 IRIYA TAITO-KU 110-0013 TOKYO JAPAN
Beneficiary 59 HAPPY TRADING CO., LTD.
NO.100 TAI ROAD, TAIPEI, TAIWAN
Currency Code Amount 32B USD17,174.40
Available with/by 41D ANY BANK BY NEGOTIATION
Drafts at..... 42C AT 60 DAYS AFTER ON BOARD DATE
FOR 80 PCT OF INVOICE VALUE
Drawee 42D ISSUING BANK 國
Partial Shipments 43P ALLOWED
Transhipment 43T PROHIBITED
Loading on Board/Disp. 44A ANY TAIWANESE PORT |
Taking in Charge at/From |
For Transportation to... 44B TOKYO |
Latest Date of Shipment 44C 080720 |
Description of Goods 45A STUFFED TOYS CIF TOKYO |
AS PER PROFORMA INVOICE NO.MRS-041206 '
Documents Required 46A 1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE
2. PACKING LIST IN DUPLICATE |
3. FULL SET LESS ONE OF CLEAN ON BOARD MARINE |
BILL OF LADING MADE OUT TO ORDER OF SHIPPERS |
AND ENDORSED IN BLANK MARKED FREIGHT |
PREPAID AND CLAUSED NOTIFY APPLICANT /
4. BENEFICIARY'S CERTIFICATE STATING THAT ONE |
NON-NEGOTIABLE SET OF STIPULATED DOCUMENTS
AND ONE ORIGINAL B/L HAVE BEEN FORWARDED BY
COURIER TO APPLICANT WITHIN 3 DAYS OF
SHIPMENT.
5. INSURANCE POLICY/CERTIFICATE IN DUPLICATE
ISSUEED OR ENDORSED TO OUR ORDER FOR CIF
VALUE OF GOODS PLUS 10% COVERING ICC(A).
CLAIMS IF ANY PAYABLE IN JAPAN.
SZ 7-3 |
|
Additional Conditions 47A 1. L/C NUMBER SHOULD BE MENTIONED IN ALL
DOCUMENTS
2. EACH SET OF DOCUMENTS CONTAINING
DISCREPANCIES IS SUBJECT TO A FEE OF USD50.00
WHICH IS TO BE DEDUCTED FROM REIMBURSEMENT
CLAIM. NET AMOUNT CLAIMED IS TO BE DETAILED
ON NEGOTIATIONG/PAYING BANKS SCHEDULE.
Details of Charges 71B ALL CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF
BENEFICIARY.
Presentation Period 48 DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION
WITHIN 10 DYAS AFTER THE DATE OF SHIPMENT BUT
NOT LATER THAN THE VALIDITY OF THIS CREDIT.
Confirmation Instruction 49 WITHOUT
Reimbursement Bank 53A UNION BANK OF CALIFORNIA S.F.
Instructions 78 ALL DOCUMENTS MUST BE SENT TO MIE BANK LTD,
INT’L DEPT., (7-8 HISHISHINCHI, YOKKAICHI CITY, MIE
510-0087, JAPAN) IN ONE LOT BY REGISTERED AIRMAIL
Sender to Receiver 72 THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND
Information PRACTICE FOR DOCUMENTARY CREDIT (2007 REVISION)
ICC PUBLICATION NO.600
98 國貿業務/
BILL OF EXCHANGE
Draft No. HT-061508 @ ®
For_USD13,739.52_ ® TAIWAN JUNE 15,2008
At | 60 DAYS, sight of this FIRST of Exchange (Second the same tenor and date being unpaid)
Pay to the order of BANK OF TAIWAN
the sum of SAY U.S. DOLLARS SEVENTEEN THOUSAND ONE HUNDRED SEVENTY 還還
___.O _FOURAND CENTS FORTY ONLY. value received
Drawn under MIBBANK ETD. @
Ons HAPPY TRADING CO.,LTD.
sonnei Alice Wang
TS LAR 7-4 |
HAPPY TRADING CO., LTD.
NO.100 TAIT ROAD
TAIPEI, TATWAN
Tel: +886-2-260xxxxx
Fax: +886-2-260xxxxx
@ INVOICE ()
No.MRS-061308 Date: JULY 30,2008
Invoice of 2,640 pes. of Stuffed Toys ®
For account and risk of Messrs. MARUSHIN TOYS CO., LTD. 2-39-12 IRIYA TAITO-KU 110-0013
TOKYO JAPAN ©
Shipped Per SS. WAN HAI 233 V.NO76 ©
Sailing on or about JUNE 15, 2008 ®
Shipment From KAOHSIUNG To: TOKYO © via
Order/Contract No. _MRS-041206 ®
Marks & Nos. Description of Merchandise Amount
® STUFFED TOYS @ CIF KEELUNG
Per pe
MRS
GN TRI) 1,200 pes. |EP-8084D 11" Horse USD5.48 | USD6,576.00
TOKYO 1,440 pcs.。 |EP-2131D 12.5" Sitting Bear USD7.36 「 USD10,598.40
C/NO.1-UP “2,640 pes. USD17,174.40
MADE IN TAIWAN VVVVVVVV VVVVVVVVVVVV
@ SAYU.S.DOLLARS SEVENTEEN THOUSAND ONE HUNDRED
SEVENTY FOUR AND CENTS FOURTY ONLY.
@ DRAWN UNDER MIE BANK LTD. L/C NO.LC-GH}1968
DATED MAY 10, 2008.
全 AS PER PROFORMA INVOICE NO.MRS-041206.
HAPPY TRADING CO., LTD.
Ali¢e Wang
98 國貿業務/
HAPPY TRADING CO., LTD.
NO.100 TAI ROAD
TAIPEI, TAIWAN
Tel: +886-2-260xxxxx
Fax: +886-2-260xxxxx
@ PACKING LIST 人@
No. MRS-061308 Date: JUNE 15,2008
PACKING LIST OF _ 2,640 pes. of Stuffed Toys © MARKS & NOS.
For account and risk of Messrs. MARUSHIN TOYS CO., LTD. MRS ®
2-39-12 IRIYA TAITO-KU 110-0013 TOKYO JAPAN @ (IN TRI)
Shipped Per S.S. WAN HAI 233 VN076 @ TOKYO
Sailing on or about JUNE 15, 2008 @ C/NO.1-220
Shipment From KEELUNG, @ MADE IN TAIWAN |
To TOKYO ® |
@ STUFFED TOYS 人@ @ |
1-100 EP-8084D 11” Horse @12 pes. @4.0 kgs @5.5 kgs. |@0.106 cbm
1,200 pes. 400 kgs. 550 kgs. 10.6 cbm |
101-220 IEP-2131D 12.5" Sitting Bear |@10 pes. @4.5kgs. |@6.3kgs. |@0.152 cbm r
1440 pes. 540 kgs. 756 kgs. 18.24 cbm
Total: 220 Cartons 2,640 pes. 940 kgs. 1,306 kgs. 28.84 cbm |
VVVVVYVVVY IVVVVVVVV IVVVVVVVV I'VVVVVVVV VVVVVVVV i
9 SAY TOTAL TWO HUNDREDTWENTY (220) CARTONS ONLY. |
全 NO. LC-GH-1968.
A$ PER PROFORMA INVOICE NO.MRS-041206
HAPPY TRADING CO., LTD.
Alice Wang
ME ZAM 7-5
Shipper 人@ B/LNo.
HAPPY TRADING CO., LTD. KEETY097316278
NO.100 TAI ROAD, TAIPEI, TAIWAN 萬海航運股份有限公司
ee __ WAN HAI LINES LTD.
Consignee ® BILL OF LADING
RECEIVED by th ier from the Shii in it rder and
TO ORDER OF HAPPY TRADING CO.,LTD. _[fondion ules etherrse mutcated haven, the Goods or he containers) o
|package(s) said to contain the cargo herein mentioned, to be carricd subject to
jail the terms and conditions provided for on the face and back of this Bill of
Lading by the vessel named herein or any substitute at the Carrie's opinion
i i + il i her means ransport, from: lace of receipt or the of
Notify party _ carrier not to be responsible for failure to notify ia ding | tothe po of ashe 人te place of| ‘livery shown herein and
i t .
MARUSHIN TOYS CO LTD. @ if eau by th Car, hi il tof Lading duly endorsed must be
y his 4
2-39-12 IRTYA TAITO-KU 110-0013TOKYO In accepting this Bill of Lading, the Merchant agices to be bound by all the
JAPAN AND MIE BANK LTD. stipulations, exceptions, terms and conditions on the face and back hercof,
/whether written, typed, stamped or printed, as fully as if signed by the
Merchant, any focal custom or privilege to the contrary notwithstanding, and
agrees that all agreements or fcight engagements for and in connection with
Pre-carriage by Place of Receipt Insines ero, the to behalf Wan Hai Les lid the
Mast 4 i, has signed aber of Bil
KEELUNG CY ___|fiatingstatedundee all ofthis tenor and dats one of inch being’
accomplished, the others to stand void
Ocean Vessel Voy. No. {Port of Loading erms of Bill of Lading continued on the hack hercaf)
FORWARDING AGENT REFERENCES (COMPLETE NAME AND ADRESS)
WAN HAI 233 N076 KAOHSIUNG
Port of Discharge Place of Delivery Final destination (for the Merchant reference)
TOKYO TOKYO CY
Container No. [Seal No. Number of Kind of packages; Description of goods [Gross weight [Measurement
Marks & Numbers contains or "SHIPPER’S LOAD & COUNT” Kgs/lbs MYoft
SAID TO CONTAIN
WHLU 2032425 WH98-828255 / 20° KGS M3
@ RS ® STUFFED TOYS @ 940
@ 28.84
(IN TRI) 220 CTNS
TdKYO vvvvvvvvv|_L/C No. LC-GH-1968
C/NQ.1-220
MADE IN TAIWAN “FREIGHT COLLECT ” @
@ ORIGINAL
Total No.of container ol say: TWO HUNDRED TWENTY (220) CARTONS ONLY.
packages (in word
_ peerneowrnaie Pe 了
AS ARIRAN D
TOTAL
| __ Service | me
DELY | Goods
LCY |L.cY LORD |Freight prepaid at |「Freight payable at Place and date of issue
crs 「2.cCFS — |2.REEF |TAIPEI
3.DOOR |3.D00R |3.DANG |Ex. Rate [Number of original B(S)/L
WAN HAI LINES LTD.
THREE (3)
WH — [Date Laden on board the vessel By
. AS CARRIER
pa, | YUNE 15, 2008 Signature
98 RELIG Z
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: 台係字第 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-0009999 ASSURED HAPPY TRADING CO., LTD. 人@
CLAIM, IF ANY, PAYABLE AT/IN
TAIWAN IN U.S.DOLLARS @
INVOICE NO. MRS-061306
CLAIM AGENT: AMOUNT INSURED USD18,891.84 @®
NEAREST LLOYD'S AGENT U.S.DOLLARS EIGHTEEN THOUSAND EIGHT HUNDRED
WHEN PRESENTING CLAIM ALL NINETY ONE AND CENTS EIGHTY FOUR ONLY.
F T!
DOCUMENTS SHOULDBg SHIPOR VESSEL
WRITTEN IN OR TRANSLATED 6 TBD SAILING ON/OR ABOUT JUNE 15,2008. |
INTO ENGLISH. FROM KAOHSIUNG, TAIWAN TO TOKYO, JAPAN @
SUBJECT-MATTER INSURED (WARRANTED ALLBRAND-NEW UNLESS OTHERWISE SPECIFIED)
@ STUFFED TOYS 2,640 PCS. (220CARTONS)
AS PER PROFORMA INVOICE NO.MRS-041206
CONDITIONS
SUBJECT TO THE FOLLOWING CLAUSES AS ATTACHED HERETO
Institute Radioactive Contamination Exclusion Clause L
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) 會
Marks and Numbers as per INVOICE NO. specified above. Valued at the same AMOUNT INSURED _ _
SIGNED IN TAIPEY ON JUNE 13,2008 NUMBERS OF POLICES ISSUED IN DUPLICATE
INSTITUTE REPLACEMENT CLAUSE(APPLYING TO MACHINERY). ‘This insurance does not cover any loss or damage to the property which at the
In the event of loss of or damage to any part or parts of an insured machine time of the happening of such loss or damage is insured by or would but for
caused by a peril covered by the Policy, the sum recoverable shall not exceed the existence of the Policy be insured by any fire or other insurance policy or
the cost of replacement or repair of such part or parts plus charges for policies except in respect of any excess beyond the amount which would have
forwarding and refitting, if incurred, but excluding duty untess the full duty is been payable under the fire or other insurance policy or policies had this,
included in the amount insured, in which case loss, if any, sustained by insurance not been effected.
payment of additional duty shall also be recoverable. Notwithstanding anything contained herein or attached hereto to the country.
CO-INSURANCE CLAUSE This insurance is understood and agreed to be subject to English law and
(applicable in case of Co-Insurance) practice only as to liability for and settlement of any and all claims.
It is hereby understood and agreed that the Policy is issued by FUBON
INSURANCE COMPANY LIMITED, on behalf of the co-insurance who, We, FUBON INSURANCE COMPANY LIMITED, hereby agree in
liable for their respective subscription specified in this Policy. 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
[shipment. jextent and in the manner herein provided,
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 {In witness whereof, 1 the undersigned of FUBON INSURANCE COMPANY
damage has been given to and a Survey Report obtained from this Company’s |LIMITED, on behalf of the said Company have subscribed My Name in the i
(Office or Agents specified in this Policy. 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 i
accomplished, the others to be void, as of the date specified as above. i
In case of loss or damage, please refer to the IMPORTANT clause printed ror FUBON INSURANCE COMPANY LIMITED
lon the attached hereto and please observe in compliance therewith, ° |
Not Valid unless countersigned by President |
EZ AL 7-6 |
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)某出口商押匯單據遭開狀銀行拒付,理由如下:
1. 信用狀規定: “Packing List/,但出口商提示的單據名稱卻為"Packing
Note” ° (1 分)
2. 信用狀有關貨物說明中規定 * “CIF Singapore Incoterms 2000” ,但商
業發票卻只標示“CIF Singapore/。(1 分)
3. 信用狀規定: “Full set clean on board B/L7,但出口商所提示的提單只
有一份『該提單內容註明“Number oforiginal B(sS)/L : ONE(1)” 9° 7
符合要求。(1 分)
試分析開狀銀行之拒付是否合理 ?
(二) 某貨物在運輸過程中起火,大火蔓延到機艙,船長下令向艙內灌水滅火,
大火雖被撲滅,但主機受損,無法繼續航行。船長決定雇拖輪將貨船拖到
附近港口修理。
試問:下述和名項損失屬於何種性質,在考量保險費最低情形下,至少應投
保何種保險,保險公司才負責剛償。
1. 500 箱貨物被火燒毀。G0 分)
2. 300 箱貨物被滅火之水濺濕。G0 分)
3. 船舶主機和部分甲板被燒毀。02分)
(三) 加拿大進口商向台灣出口商發出訂單(Order SheeD,紹定於一定期限內交
貨,如有遲延,應自逾期日起,每日按貨物FOB 總價 18計付違約金,訂
單並經雙方同意簽署,其後台灣出口商寄交加拿大進口商售貨確認書(Sales
Confirmation),其中無遲延交貨罰款之約定,但載有「依XXX 號訂單 BY
字樣。之後,台灣出口商裝運交貨遲延,因此加拿大進口商向台灣出口商
請求違約金的剛償。
試問:進口商是否可向台灣出口商請求違纖金的賠償,並說明理由? (3分)
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(四) 台灣A 公司從荷蘭進口一個 20 呎冷藏貨櫃的乳酪,貿易條件為 CFR,交
易金額為 USD80,000,船舶開航前即向台灣產物保險公司辦理投保貨物運
輸保險,保險條款為ICC(A)82.1.1 並承保自賣方倉庫至買方倉庫止。然當
承運船舶抵達基隆港經辦理報關提貨手續後,貨櫃運至 A 公司倉庫時,發
現冷藏貨櫃的馬達故障,造成乳酪變質,經由船公司調查溫度記錄器顯示
貨櫃故障已達 30 小時。
試問:
1.”本案例應由台灣 A 公司或荷蘭出口商向保險公司請求賠償?其
理由為何? 2 分)
2. 保險公司是否接受理賠,理由為何?G 分)
(五) 1.某出口貿易商與英國客戶交易,在付款方面過去皆以”"遠期信用狀(Usance
LIC)” 交易,然最近客戶提出將以“延期付款信用狀(Deferred Payment
Credi0”為之,請就此兩種信用狀分析其差異性。(6 分)
2.如客戶又要求付款方式改為 D/P: Draft at 90 days after sight,試以進口商立 「
場,簡單說明其付款與取得貨運單據之操作流程。(2 分)
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參考解答
- ① Packing Note 與 Packing List 是否構成不符，取決於內容是否實質等同且信用狀是否嚴格要求名稱；若文件功能相同，依ISBP可能不應僅因名稱拒付。
- ② 發票漏列 Incoterms 2000 版本，若信用狀明定貨描須如此表示，銀行可認定不符。
- ③ 信用狀要求 full set B/L，但提單本身載明正本份數為 ONE(1)，提示該一份即為全套，銀行不應以未提示多份為由拒付。
- ④ 火災燒毀貨物屬單獨海損可由 ICC(C)以上承保；滅火水濕貨損亦屬救火造成之損失，至少 ICC(C)通常可承保；船舶主機/甲板非貨物保險標的，由船體險處理。
- ⑤ Sales Confirmation 載明依某訂單，通常將訂單條款納入契約；遲延交貨違約金條款仍有效，進口商可依約請求。
- ⑥ CFR 進口冷藏貨櫃故障致乳酪變質，如保險區間 warehouse to warehouse 且事故在保險期間內，ICC(A)原則上可賠，但須排除遲延、固有瑕疵或包裝不良。