通関実務解答第54回

第54回 通関実務 第1問 解答

出典: 第54回(2020年)通関実務 第1問(配点5点)税関公式の正答

正解

(a)③ 3924.90-0000
(b)⑮ 9620.00-0003別紙 1SellerBuyerVesselFromToDescription of Goods Quantity Unit Price AmountUnit per Unit CIF US$Towel hook, of plastics 600 10.00 6,000.00Glove, of sheeting ofplastics430 5.00 2,150.00Tripod used for digitalcameras, of plastics120 60.00 7,200.00Comb, of plastics 5,000 1.00 5,000.00Curtain, of sheeting ofplastics350 5.00 1,750.00Watch case, of plastics 250 8.00 2,000.00US$ 24,100.00Total :N/W : 2,860kgsG/W : 3,230kgs ABC COMPANY(Signature)Los Angeles, U.S.A.Marks and Nos.XYZLOS ANGELESTotal : CIF Los AngelesLA International BankTokyo, Japan150 PackagesOn or about Issuing BankTaiyo Maru Oct. 5th, 2020ViaINVOICEABC COMPANY1-1, Kasumigaseki 3-chome,Chiyoda-ku, Tokyo, JAPANInvoice No. and DateABC-204951 Sep. 19th, 2020Reference No. FRB-200819Country of Origin JapanXYZ Corp.1125 E 8th StreetLos Angeles,CA 90079L/C No. DateLAIB-0900 Sep. 5th, 2020別紙 3実勢外国為替相場の週間平均値( 1 米ドルに対する円相場)期 間 週間平均値令和 2. 8. 30 ~ 令和 2. 9. 5 ¥110. 00令和 2. 9. 6 ~ 令和 2. 9. 12 ¥109. 00令和 2. 9. 13 ~ 令和 2. 9. 19 ¥108. 00令和 2. 9. 20 ~ 令和 2. 9. 26 ¥107. 00令和 2. 9. 27 ~ 令和 2. 10. 3 ¥106. 00
(c)⑭ 9615.11-0002
(d)⑤ 3926.20-0003
(e)⑫ 9111.80-000E

解説は準備中です。