申論題

五、貿易單據製作（本題共 15 小題，每小題 2 分，合計 30 分）
請依所附信用狀部分內容及相關工廠出貨明細資料，填製（一）Bill of Exchange、（二）Invoice、（三）Packing List、（四）Shipping Order 等單據所要 求之內容，並請依照題號①、②、③…依序將正確答案填入答案紙之答案欄內。
31C : Date of Issue
240601
31D : Date and Place of Expiry
240731 SPAIN
52D DC Issuing Bank
SANTANDER CENTRAL HISPANO S.A.
50 : Applicant
SEARS TRADING CO., LTD. PRIMITIVO MARTINEZ ALDANA 3, MADRID CALLE 45214.
59 : Beneficiary
MAST INTERNATIONAL CO., LTD.
NO.555, SEC.3, NANJING E.RD., TAIPEI, TAIWAN
32B : Currency Code, Amount
USD30,800.00
41D : Available with…..by…..
ADVISING BANK ( BANK OF TAIWAN ) BY NEGOTIATION
42C : Drafts at
AT 45 DAYS AFTER SIGHT FOR 80% OF INVOICEVALUE
42A : Drawee
US
44E : Port of Loading/Airport of Departure
ANY TAIWANESE PORT
44F : Port of Discharge/Airport of Destination
VALENCIA PORT
45A : Description of Goods and/or Services
SUEDE FABRIC FOR 100% POLYESTER WITH WATER REPELLENT FINISHING
AS PER SALES CONTRACT NO. DL-0527 DATED FEB 20, 2024
DN2058WR (COL. GREY) 3,000 METERS @USD 4.20 / METER
DM7030WR (COL. KHAKI) 5,200 METERS @USD 3.50 / METER
TRADE TERM : CFR VALENCIA (INCOTERMS 2020) ; SHIPPING MARKS:STC (IN TRI)
46A : Documents Required

1. SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING THAT THE GOODS ARE OF TAIWANESE ORIGIN
2. FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF ISSUING BANK, NOTIFY APPLICANT
3. SIGNED PACKING LIST IN TRIPLICATE SHOWING NET WEIGHT, GROSS WEIGHT AND MEASUREMENT
47A : Additional Conditions
1. 5 PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE
2. COMMERCIAL AND PACKING LIST MUST INDICATE CREDIT NO. AND HS CODE. 540769. 工廠出貨明細資料： ※核算要求：CBM 計算至小數點第 4 位，四捨五入後取 3 位；其餘請計算至小數點第 3 位，四捨 五入後取 2 位。

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