as follows:（0.5分） 1) Under field 31D, the date and place of expiry amends to “150615 IN CHINA.”（0.5分） 2) Under field 32B, the correct amount is USD103680.00 not USD129600.00.（0.5分） 3) Under field 42C, the tenor of draft is “AT SIGHT” instead of “AT 60 DAYS AFTER SIGHT”.（0.5分） 4) Under field 43P, transshipment is allowed not prohibitted.（0.5分） 5) Under field 44D, the correct shipment period is “ 1440CTNS OF SHAOXING RICE WINE SHIPPED IN APRIL 2015; 2160CTNS OF SHAOXING RICE WINE SHIPPED IN MAY 2015”.（0.5分） 6) Under field 45A, “500ML” amends to “750ML”.（0.5分） 7) Under field 46A, the consignee of B/L should be “TO THE ORDER OF ISSUING BANK” not “TO APPLICANT”, “FREIGHT PREPAID”amends to“FREIGHT COLLECT”; “THE CERTIFICATE OF ORIGIN CERTIFIED BY C.C.P.I.T.” amends to “GSP CERTIFICATE OF ORIGIN FORM A CERTIFIED BY C.I.Q.”（0.5分） 8) Under field 48, the period of presentation amends to “WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT.”（0.5分） 9) To increase the clause “MORE OR LESS 1 PCT OF QUANTITY OF GOODS AND CREDIT AMOUNT IS ALLOWED.”（0.5分） Thank you for your kind cooperation. Please see to it that L/C amendment reach us not later than Mar 5, 2015. Failing which we shall not be able to effect shipment.（0.5分） Waiting for your reply soon. Yours truly, Xu yue 3．（2分）

需要报检（1分），因为绍兴加饭酒的监管证件代码有B，意味着是法定报检商品。（1分）

四、进口磋商操作（15分）

（1）CIF=2.60×6.25=16.25元/千克(1分) （2）进口费用：

①进口关税=进口商品数量×进口关税率(1分) =1×0.8=0.8元/千克(1分)

②进口增值税=进口增值税的完税价格×进口增值税率(1分)

③实缴增值税=国内销售价格÷（1+增值税率）×增值税率－进口增值税(1分) ④进口增值税+实缴增值税=国内销售价格÷（1+增值税率）×增值税率(1分) =22.23÷(1+17%)×13%(1分) =2.47元/千克(1分)

⑤国内费用=5600÷28000=0.2元/千克(1分) ⑥进口费用=0.8+2.47+0.2(1分) =3.47元/千克(1分)

（3）整理得，进口利润=国内销售价格-进口价格CIF-进口费用(1分) =22.23-16.25-3.47=2.51元/千克(1分) （4）预期销售利润率=进口利润÷国内销售价格(1分)

= 2.51÷22.23=11.29%(1分)

五、进口签约操作（共20分）

1. Description of Goods: (1) Frozen Chicken Whole Wings, (1分)120-150g, A Grade(1分) 2. Quantity:(2) 28000kgs(1分) 3. Unit Price:(3) USD2.60/kg, (1分)CIF Xiamen, China, as per INCOTERMS?2010(1分) 4. Total Value:(4) USD72 800.00(1分) 5. Packing: (5) 14kgs/ctn(1分) 6. Shipment: (6) Shipped by sea within 1 month after received the downpayment(1分) by refrigerated container, carriage temperature of minus 22 degrees celsius(- 220C),(1分) from Paranagua, Brazil to Xiamen, China.(1分) Transshipment is allowen, partial shipment is not allowed. (1分) 7. Insurance: (7) Covering the ICC(A)(1分) for 110% contract value by the Seller. (1分) 8. Payment: (8) The Seller’s bank should issue the Performance Guarantee (1分)for contact value in favor of the Buyer within 20 days after the contract date, (1分)expiring till 1 year later. (1分)The Buyer should remit the contract value to the Seller by T/T(1分) within 15 days after the receipt the above Performance Guarantee. (1分) 9. Quality/Quantity Discrepancy:(9) The Buyer shall have the right to inspect the goods after discharge of goods at the port of destination.(1分) In case of quality or quantity discrenpancy, the Buyer shall be entitled to lodge claims with the Seller within 90 days after the arrival of the goods at destination.(1分) 六、其他进口业务操作（共10分） 1．（3分）

申请人：BRK Global GmbH（1分）

受益人：Fujian Zhengda I/E Co., Ltd.（1分） 担保行：BANCO DA CHINA BRAZIL S.A（1分） 2．（6分）

（1）当保函申请人没有发货时，保函受益人只有向担保行提交证明保函申请人违约的声明书；（2分）

（2）汇款行书面证明保函受益人已根据合同ZQ150012规定把合同金额用电汇方式汇给BRK Global GmbH；（2分） （3）电汇报文复印件。（2分） 3．（6分）

（1）担保行不会予以偿付。（1分）因为根据银行保函的规定，当保函申请人所发货物的质量和/或数量与合同不一致时，保函受益人只有向担保行提交证明保函申请人违约的声明书和SGS出具的检验报告后，担保行才会付款。（2分）

（2）作为福建郑达进出口有限公司外贸业务员章庆，应尽快委托SGS对进口商品进行检验，并出具检验报告。（1分）然后，在银行保函有效内（1分）尽早向担保行提交证明保函申请人违约的声明书和SGS出具的检验报告，要求担保行偿付。（1分） 2020-2-8