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,分別計算進口稅費、空運運費、出口還價等各項問題,並將正確答
案壩入答案紙。
1. 進口稅費 |
從日本進口一批高畫質彩色電視機,申報進口 CFR 價格JPY1,250,000,Insurance |
Premium JPY20,000,滯報天數為6天;適用貨物稅率從價徵收 13%,了匯率為JPYI |
=TWD 0.2845。經查詢稅則稅率如下表 :
[Fae ae TT a [een se | i
| | | |輸出入規定 |
1 |栓國定稅率 8 |
| Raat i | 關 Tariff Rate {ft | Reo a END. |
ie 碼| 貨名 | Description of Goods | 一一一一一一一別一一一一
up | | ne 第-欄 rope i |
| 開 | nil | |定 | 輸入|輸出
| Tarist la | Column | Column |Column (CR import [Export
| ono.) | | | 1 I | m | | |
| | (Rae es | |
| 電視機中; 開 | |
pe 20 | 0 pee (horizontal line KGM| 14.0% sb) 15.0% | |
| | loot resolution in excess | | i
| | 以E) of 1000 lines | | | |
請根據以上資料進行下列進口應繳稅費核算1
@進口關稅~TWD |
@推廣貿易服務費=TWD |
@營業稅=TWD |
@滯報費=TWD
BEL, 1-2
2. 空運運費
空運一批電子零件進口,該批貨之總毛重為 36.5 公斤,總體積為
275 "054 "X20" (inch),向航空公司申報價值為 UDGD10,500,
匯率 USD1==TWD33.5,向空運公司詢問之 GCR 費率如下:
請依上述條件進行以下運費相關核算 :
@體積重量= «KGS
@超值費用共計=USD__
@總運費=TWD_
@能升級到+45KGS 費率之計費重量=___KGS
3. 出口還價
某公司出口貨物一批,原報價為 US$ 750 PER M/T CIFC8 DUBAI > 客戶要求改報
CFRCS5 DUBAI。查原報價保險費率為 1%,按 CIF 價加20%投保。
請依上述條件進行以下還價核算 :
@每公噸保險費=USD
@每公噸 CFRCSDUBAFEUSD__.
097 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,兩者皆正確才了予計分。 |
ve 信用狀資料
AMERICAN EXPRESS INTERNATIONAL BANKING CORP. TO CUSTOMER |
022030 07/01/05 018970 191 BH20 0000 —SWIFT—
ADV.BANK : HUA NAN COMMERCIAL BANK LTD., TAIPEI BRANCH i
MT700 ISSUE OF ADOCUMENTARY CREDIT L/C NO, : S-1540-480
Sequence of Total *27 : 1/1 i
Form of Doc. Credit *40 A : IRREVOCABLE
Doc. Credit Number *20 : §-1540-480
Date of Issue 31 C : 070405
Expiry *31 D : DATE 070605 PLACE AT THE NEGOTIATING BANK |
Applicant *50 : TAT LEE TOY INDUSTRIES CO., LTD. |
44 Wall St., 10005. NEW YORK U.S.A.
Beneficiary *59 : KWOK WAH TRADING CO., LTD. |
139 CHUNG KING NORTH ROAD. TAIPEI, TAIWAN
Amount *32 B : CURRENCY USD AMOUNT 28,000.00
Available with “by *41 D : ANY BANK IN TAIWAN BY NEGOTIATION
Drafts at- + - 42 C : 60DAYS SIGHT
Drawee 42 D : ISSUING BANK FOR FULL INVOICE VALUE
Partial shipments 43 P : PROHIBITED |
Transhipment 43 T : PROHIBITED |
Loading in Charge 44 A : KEELUNG |
For Transportto: + 44 B : NEWYORK |
Latest Date of Ship 44 C : 070520 |
Descript. of Goods 45 A : 2000DOZENS OF CLOSE SHOES , CIF NEW YORK |
AS PER SALES CONFIRMATION NO. : TG0027 1
SHIPPING MARK :
TA(IN TRIANGLE)/ NEW YORK /NO.1-UP i
Documents required 46 A : +SIGNED COMMERCIAL INVOICE IN 10 COPIES. i
INDICATING L/C NUMBER AND IMPORT PERMIT
NO. IP-2365.
+ NEUTRAL PACKING LIST IN QUADRUPLICATE |
+FULL SET OF CLEAN ON BOARD OCEAN BILLS
OF LADING MADE OUT TO ORDER OF |
AMERICAN EXPRESS INTERNATIONAL BANKING
CORP. MARKED “FREIGHT PREPAID” NOTIFY
BUYERS WITH FULL ADDRESS.
++ INSURANCE POLICIES/ CERTIFICATES IN
業務乙 7-3 |
DUPLICATE, ENDORSED IN BLANK FOR 110PCT
OF INVOICE VALUE COVERING INSTITUTE
CARGO CLAUSES (A) AND INSTITUTE STRIKES
CLAUSES (CARGO) WITH CLAIMS PAYABLE AT
DESTINATION IN THE CURRENCY OF THE
DRAFTS IRRESPECTIVE OF PERCENTAGE,
Additional Cond. 47 A:
1, ALL DOCUMENTS MUST SHOW THIS CREDIT
NUMBER.
2. ANY REIMBURSEMENT CLAIM BY CABLE IS
PROHIBITED.
3. ADISCREPANCY FEES OF USDS50.00 OR
EQUIVALENT SHOULD BE DEDUCTED FROM
THE REIMBURSEMENT CLAIM FOR EACH
PRESENTATION OF DISCREPANT
Details of Charges 71 B : ALL BANKING CHARGES OUTSIDE OPENING BANK
AND REIMBURSING/PAYMENT CHARGES ARE FOR
A/C OF BENEFICIARY.
Presentation Period 48 : 15 DAYS AFTER THE DATE OF SHIPMENT
Confirmation *49 : WITHOUT
Instructions 78 :
1. EACH DRAWING BE ENDORSED ON THE
REVERSE BY PRESENTING/NEG. BANK.
2. ALL DOCUMENTS MUST BE SENT TO US IN ONE
COVER BY COURIER SERVICE.
** END OF MESSAGE ***
097 FEES
BILLOFEXCHANGE
NO. _TW-4023 |
FOR _USD28,000.00 TAIPELTAIWAN _11-May-07
AT ® XXXX___ SIGHT OF THIS FIRST BILL OF EXCHANGE (SECOND UNPAID)
PAY TO THE ORDER OF__HUA NAN COMMERCIAL BANK LTD., TAIPEI BRANCH
THE SUM OF_U.S. DOLLARS TWENTY EIGHT THOUSAND ONLY
DRAWN UNDER _ AMERICAN EXPRESS INTERNATIONAL BANKING CORP.
L/CNO. S-1540-480 ® DATE
05-April-07
TO ® AMERICAN INTERNATIONAL BANKING CORP. |
KWOK WAH TRADING /
CO., LTD. |
XXX }
業務乙 7-4
KWOK WAH TRADING CO., LTD.
139 CHUNG KING NORTH ROAD.
TAIPEI, TAIWAN
@INVOICE
No. __IT1806 Date:___11-May-07
INVOICE of ® 2000 DOZENS OF CLOSE SHOES _
For account and risk of Messrs. _© AS FOLLOWS
Shipped by _KWOK WAH TRADING CO. LTD. Per 人 S.S. QUEEN V.13
Sailing on or about _11-May-07 From _KEELUNG _ To NEW YORK
LIC No. © s-1540-480 Contract No. _TG0027
® ®
TA CLOSE SHOES CIP NEW YORK
(IN TRIANGLE)
NEWYORK C8006 2,000 DOZENS USD 28,000.00
C/NO, 1-200 ° USD14.00/DOZ. nn
IMADE IN TAIWAN 2,000 DOZENS USD28,000.00
VVVVVVV VVVVVVV
@® — SAY TOTAL TWO HUNDRED (200) CTNS ONLY.
LIC NO. : $-1540-480
LIC DATE : 05-April-07
NAME OF ISSUING BANK: AMERICAN EXPRESS INTERNATIONAL BANKING CORP.
KWOK WAH TRADING CO., LTD.
XXX
097 國貿業務:
G@ KWOK WAH TRADING CO., LTD.
139 CHUNG KING NORTH ROAD. |
TAIPEI, TAIWAN |
PACKING LIST i
No,__IT1806 Date:__11-May-07 |
PACKING LIST of ® AS FOLLOWS MARKS & NOS. |
For account and risk of Messrs. TAT LEE TOY INDUSTRIES CO., LTD. TA |
44 Wall St., 10005. NEW YORK U.S.A. (IN TRIANGLE) i
Shipped by KWOK WAH TRADING CO., LTD. NEW YORK
Per __S.S. QUEEN V.13 C/NO. 1-200
Sailing on or about @ 11-May-07 MADE IN TAIWAN
Shipment From __ KEELUNG to NEW YORK
Packing No. Net Weight | Gross Weight] Measurement
® |
1-200 |CLOSE SHOES | @10 DOZENS| @12 KGS @ISKGS_ | @0.085 CBM |
2,000DOZENS |2,400.00 KGSI3,000.00 KGS] 17 CBM |
Total:200CITNS 2,000 DOZENS|2,400.00 KGS|3,000.00 KGS|_ 17 CBM |
VVVMVY VVVVVVVVV| VVVVVVV | vVVVVYVV | vVVVYY |
L/C NO. S-15404480
SAY|TOTAL TWO. DRED (200) (TNS ONLY.
@ KWOK WAH TRADING CO.,LTD.
AX |
業務乙 7-5
WAN HAI LINES LTD
Shipper | SiO NO: |
| @KWOK WAH TRADING CO., LTD. | BILL OF LADING
| 139 CHUNG KING NORTH ROAD. |, a: F
Received in apparent good order and condition, unless otherwise stated
| TAIPEI, TAIWAN | herein for shipment on the vessel mentioned herein ( or on a pre-carrying |
| Consignee vessel or other means of transport if the Place of receipt is named herein, for
| | forwarding subject to Clause 23 on the reverse side of the Bill of Lading) the
| @TO THE ORDER OF ISSUING BANK. | cargo specified herein, weight, measure, marks, numbers, quality, contents
|| and value unknown, for carriage from the Port of Loading mentioned herein, )
- and discharge at the Port of Discharge mentioned herein. (or other port as is
| Notify Party | provided in Clause 19 hereof) or so near thereunto as she may safely get and |‘
| @TAT LEE TOY INDUSTRIES CO.,LTD. lie always afloat where the Carrier’s responsibility and liabilities shall finally
44 WALL ST,, 10005, NEW YORK U.S.A. cease for delivery unto the Consignee named herein or to his or their Assigns,
” . ne he or they Paying the agreed freight plus other charges incurred in
Precarriage by Place of receipt accordance with the provisions contained in this Bill of Lading. In accepting
this Bill of Lading, the Merchant expressly accepts and aggress to all its
stipulations on both pages, whether written, printed, stamped or otherwise
EVER GIVEN KEELUNG incorporated as fully as if they were all signed by the Merchant . One 8
- Original Bill of Lading must be surrendered duly endorsed in exchange for
Vessel/voy no. Port of loading the goods or delivery order. In WITNESS whereof the master of the said -
vessel has signed the number of original Bills of Lading stated herein, all of 【
this tenor and date, one of which being accomplished, and the other (s) to
| QUEEN V.13 @KEELUNG stand void.
Port of discharge Place of delivery
@BOSTON NEW YORK ,
PARTICULARS FURNISHED BY THE MERCHANT WU, | ;
Container no /seal Number and kind of Gross weight Measurement |
no : Marks and ackages:description of goods |
numbers P Bess P a |
(2) @ | 人@ | |‘
TA CLOSE SHOES 3,000.00 KGS 17 CBM | J
(IN TRIANGLE) 上
NEW YORK |
C/NO. 1-200 4
MADE IN TAIWAN
@ “FREIGHT COLLECT”
| Or packages (in words). SAY TOTAL TWO HUNDRED (200) CARTONNS ONLY. |
[Preight& charges | Rates| umit Prepaid Collect |
Prepaid at Payable at Number of original B(s)/L ‘
TAIPEI THREEG)
KEELUNG Date #_| 17-May-07
on board date : 11-May-07
WAN HAI LINES LTD
AS CARRIER
097 國貿業務:
台灣產物保險股份有限公司 |
Taiwan President General Insurance Company Ltd. ;
地址:臺北市內湖區 114 圖!路 88 巷 168 號 8樓
TEL:+886-2-2653-1234 TEL:+886-2-2653-888
MARINE CARGO POLICY
Potiey No. |
ASSURED: @ KWOK WAH TRADING CO., LTD.
Invoice No. IT1806
CLAIM, if any, payable at @KEELUNG in USD __ Currency
CLAIM AGENT : Amount insured GUSD28,000,00
U.S. DOLLARS XXX ONLY
Ship or Vessel : From KEELUNG /
QUEEN V.13 To NEW YORK |
Sailing on or about : Transhipped at BOSTON _ To/Thence to |
L-May-07 |
EN, 81540880
SUBJECT-MATTER INSURED: Marks and Numbers as per Invoice No. specified above.
@ CLOSE SHOES
LIC NO. : S-1540-480 |
Q’TY: 2000 DOZENS /
PACKING: _ 6200 CARTONS
Subject to Institute Radioactive Contamination Exclusion Clause
Conditions: and the following clauses |
人@
INSTITUTE CARGO CLAUSES (A)
INSTITUTE STRIKES CLAUSES (CARGO
Valued at the same as Amount insured. |
Place and Date |
Signed in @KEELUNG, 15-May-07 Number of Policies Issued: ___2_ Copies |
業務乙 7-6
四、 貿易個案分析 (本題共 3 小題 ,合計20分)
請回答下列各問題,並將適當答案寫在答案紙。
(一) 某出口商依FOB KEELUNG 條件出口一批貨物,因進口商未能如期指定船舶致使該出口商
的貨物在基隆碼頭倉庫待運期間,因倉庫發生大火而全部焚毀。出口商要求進口商付款遭拒
絕,拒付理由是貨物尚未在裝運港越過船航,貨物風險湳未移轉給進口商,損失應由出品商
自行負擔。
請根據上述個案回答以下問題並說明理由: (5分)
1. 本案中的貨物風險應如何劃分?
2. 該出口商有無權利要求進口商付款?
(=) 某出口商按 CIF Los Angeles Hi Hi-Fi 音響製品一批,按合約規定投保 ICC(A)附加戰爭與罷
工險,出貨後,貨輪將抵洛杉磯港之前發生大罷工,貨輪無法停泊港卸貨,船長將船駛往加
拿大之溫哥華港將貨物卸下,其後罷工結束後,船方又將貨物轉條洛杉磯港,增加額外運費1
萬美元。
請根據上述個案回答以下問題並說明理由: (5分)
1. 依本案例台商不僅已辦理投保 ICC(A)條款勾加保戰爭與罷工險,台商可否向保險公司請求
理賠?
2. 該筆額外增加之運費應由賣方、買方或船公司來負擔?
(=) 某進口商從國外進口一批原料,國外出口商發貨後,未通知進口商裝船情形,且插匯凜件於
押匯銀行寄送開狀銀行途中遺失,以致耽誤進口商提貨時機,後經船公司通知才知貨物已抵
達港口,進口商雖暫時以「擔保提貨」方式提貨,但遲延提貨造成無法依約準時交付給國內
生產工廠,導致廠方要求剛償。
請依據 UCP 600 之規定及相關實務,回答以下問題並說明理由 :
1. 閻件寄送遺失押匯銀行是否須負責 ? 如何在信用狀條款中對此作出防範? (5分》
2. 簡述擔保提貨的操作流程與對進口商有何風險? (5分)
097 國貿業務,
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業務乙 1-7 |
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097 國貿業務乙 3-1
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二、 進出口價格核算 (本題共10 小題,每小題2分,合計20分)
3 : 請依核算要求填入答案即可,不需寫出計算過程。
加 |
@ 計算至小數點第 3位,四捨五入後取2位
同訂
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097 國貿業務乙 3-2
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097 國貿業務乙 3-3 |
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參考解答
- ① FOB 下若買方未按時指定船舶致賣方貨物滯留碼頭倉庫，買方違反協力義務；風險可能因買方遲延受領而提前移轉，出口商可請求付款或損害賠償。
- ② 已加保 ICC(A)、戰爭與罷工險，因罷工無法卸貨而合理轉運產生額外運費，可依罷工險或續運費條款向保險人請求；最終費用負擔通常落在保險或買方，而非賣方。
- ③ 單據在銀行寄送途中遺失，依UCP600銀行對寄送延誤或遺失通常免責；可在信用狀要求快遞、分批寄單或允許擔保提貨以降低風險。
- ④ 擔保提貨是進口商未取得正本提單時，向銀行或船公司出具擔保書提貨；風險是日後正本提單持有人追索、銀行拒付或需承擔船公司賠償責任。