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Chapter 6 Chapter 6 簽簽簽簽簽簽 簽簽簽簽簽簽 6.1 6.1 簽簽簽簽簽簽簽 簽簽簽簽簽簽簽 6.2 6.2 簽簽簽簽簽簽簽簽簽簽簽 簽簽簽簽簽簽簽簽簽簽簽 6.3 6.3 簽簽簽簽簽簽簽簽簽 簽簽簽簽簽簽簽簽簽 6.4 6.4 簽簽簽簽簽簽簽簽簽簽 簽簽簽簽簽簽簽簽簽簽 6.5 6.5 簽簽簽簽簽簽簽簽簽 簽簽簽簽簽簽簽簽簽 6.6 6.6 簽簽簽簽簽簽簽簽簽 簽簽簽簽簽簽簽簽簽

Chapter 6 簽訂貿易契約

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Chapter 6 簽訂貿易契約. 6.1  貿易契約的功能 6.2  貿易契約成立的基本要件 6.3  簽立貿易契約的原則 6.4  成立貿易契約書的方法 6.5  貿易契約的架構內容 6.6  貿易契約的基本條款. 6.1  貿易契約的功能. 一、法律上的證據 二、確定契約的內容 三、作為裁判紛爭的標準 四、可免除通訊的誤傳或誤譯 五、作為進口簽證結匯之用. 6.2  貿易契約成立的基本要件. 6.2.1 依要約承諾成立契約 :    一、要約應具備的要件    二、有效承諾應具備的要件 6.2.2 依交錯要約成立契約 : - PowerPoint PPT Presentation

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Page 1: Chapter 6  簽訂貿易契約

Chapter 6 Chapter 6 簽訂貿易契約簽訂貿易契約6.16.1  貿易契約的功能 貿易契約的功能6.26.2  貿易契約成立的基本要件 貿易契約成立的基本要件6.36.3  簽立貿易契約的原則 簽立貿易契約的原則6.46.4  成立貿易契約書的方法 成立貿易契約書的方法6.56.5  貿易契約的架構內容 貿易契約的架構內容6.66.6  貿易契約的基本條款 貿易契約的基本條款

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6.16.1  貿易契約的功能 貿易契約的功能• 一、法律上的證據一、法律上的證據• 二、確定契約的內容二、確定契約的內容• 三、作為裁判紛爭的標準三、作為裁判紛爭的標準• 四、可免除通訊的誤傳或誤譯四、可免除通訊的誤傳或誤譯• 五、作為進口簽證結匯之用五、作為進口簽證結匯之用

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6.26.2  貿易契約成立的基本要件 貿易契約成立的基本要件• 6.2.1 6.2.1 依要約承諾成立契約依要約承諾成立契約 ::   一、要約應具備的要件   一、要約應具備的要件   二、有效承諾應具備的要件   二、有效承諾應具備的要件• 6.2.2 6.2.2 依交錯要約成立契約依交錯要約成立契約 ::   一、交錯要約    一、交錯要約 : : 雙方當事人在偶然雙方當事人在偶然 的場合裡同時向對方發出相同內容的場合裡同時向對方發出相同內容 之要約之要約 二、雙方意思表示一致,契約成立。二、雙方意思表示一致,契約成立。• 6.2.3 6.2.3 依意思實現成立契約依意思實現成立契約 :: 雖無承諾通知,但在期限內開出雖無承諾通知,但在期限內開出 L/CL/C• 6.2.4 6.2.4 貿易契約成立,須符合之法律要件貿易契約成立,須符合之法律要件

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6.2.1 6.2.1 依要約承諾成立契約依要約承諾成立契約• 一、要約應具備的要件一、要約應具備的要件     1. 1. 要約人表明願意受約束的意思表示要約人表明願意受約束的意思表示     2. 2. 要特定人所發出要特定人所發出     3. 3. 要約內容確定:數量、價格、標的物要約內容確定:數量、價格、標的物     4. 4. 到達主義到達主義• 二、有效承諾應具備的要件二、有效承諾應具備的要件 1. 1. 承諾須為被要約人所發出承諾須為被要約人所發出      2. 2. 須在承諾期限內所為之承諾須在承諾期限內所為之承諾      3. 3. 承諾內容須與要約一致(完全接受)承諾內容須與要約一致(完全接受)      4. 4. 承諾之方式須照要約的規定承諾之方式須照要約的規定

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6.2.4 6.2.4 契約成立須符合之法律要件契約成立須符合之法律要件• 一、契約當事人須具有行為能力一、契約當事人須具有行為能力 1.1. 取得授權的代表,且取得授權的代表,且 2.2. 不得為未成年人或精神病患不得為未成年人或精神病患• 二、當事人間必須達成協議二、當事人間必須達成協議 (( 意思表示一致意思表示一致 ))• 三、契約的標的及內容必須合法三、契約的標的及內容必須合法 :: 不違反法令或國家政策不違反法令或國家政策• 四、雙方當事人之合意必須真實四、雙方當事人之合意必須真實 :: 意思表示不得在受到詐欺或脅迫下訂立意思表示不得在受到詐欺或脅迫下訂立

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6.36.3  簽立貿易契約的原則 簽立貿易契約的原則• 一、注意契約內容的完整性一、注意契約內容的完整性• 二、注意簽約人的權限二、注意簽約人的權限• 三、注意契約條款的一致性三、注意契約條款的一致性• 四、注意簽約手續的完整四、注意簽約手續的完整• 五、信守誠信原則五、信守誠信原則

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6.46.4  成立貿易契約書的方法 成立貿易契約書的方法• 一、以換文方式成立之貿易契約一、以換文方式成立之貿易契約 1. Small Lot 1. Small Lot 或 或 Repeat OrderRepeat Order 2. 2. 灰色地帶,易生爭執灰色地帶,易生爭執• 二、以確認書方式成立之貿易契約二、以確認書方式成立之貿易契約 1. 1. 賣方製作賣方製作 :Sales Confirmation:Sales Confirmation 2. 2. 買方製作買方製作 :P/O; Purchase Confirmation:P/O; Purchase Confirmation• 三、以契約書方式成立之貿易契約三、以契約書方式成立之貿易契約 1. 1. 賣方製作賣方製作 :Sales Contract:Sales Contract 2. 2. 買方製作買方製作 :Purchase Contract:Purchase Contract 3. 3. 雙方共同製作雙方共同製作 :Sales and Purchase Contract:Sales and Purchase Contract• 四、以事先簽訂協議書為根據成立之貿易契約四、以事先簽訂協議書為根據成立之貿易契約 :: Agreement on General Terms and Conditions of Agreement on General Terms and Conditions of Business (Business ( 一般交易條件協議書一般交易條件協議書 ))

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6.56.5  貿易契約的架構內容 貿易契約的架構內容 (( 如如 P.16P.165)5)• 一、前文 一、前文 (Preamble):(Preamble): 契約名稱、訂約日期、訂約地點、訂約緣契約名稱、訂約日期、訂約地點、訂約緣 由、雙方當事人的名稱及地址由、雙方當事人的名稱及地址• 二、本文 二、本文 (Body of Contract):(Body of Contract): 1.1. 基本條件基本條件 :4P+2Q+I+S:4P+2Q+I+S 2.2. 一般條件一般條件 :Inspection, Claims, IPR, Force :Inspection, Claims, IPR, Force Majeure, Proper Law, Arbitration…Majeure, Proper Law, Arbitration…• 三、結尾條款 三、結尾條款 (Witness Clause):(Witness Clause): 結尾文句結尾文句 ++ 雙方當事人簽字雙方當事人簽字

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6.66.6  貿易契約的基本條款 貿易契約的基本條款(4P+2Q+I+S)(4P+2Q+I+S)• 6.6.1 6.6.1 品質條款品質條款 (Quality Terms)(Quality Terms)• 6.6.2 6.6.2 數量條款數量條款 (Quantity Terms)(Quantity Terms)• 6.6.3 6.6.3 價格條款價格條款 (Price Terms)(Price Terms)• 6.6.4 6.6.4 付款條款付款條款 (Payment Terms)(Payment Terms)• 6.6.5 6.6.5 交貨條款交貨條款 (Shipment Terms)(Shipment Terms)• 6.6.6 6.6.6 包裝嘜頭條款包裝嘜頭條款 (Packing Term(Packing Terms) s) • 6.6.7 6.6.7 保險條款保險條款 (Insurance Terms)(Insurance Terms)• 6.6.8 6.6.8 產品條款產品條款 (Product Terms) (Product Terms)

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6.6.1 6.6.1 品質條款品質條款 (Quality Terms)(Quality Terms)• 一、品質的決定方法一、品質的決定方法 1. 1. 樣品樣品 Quality: To be same as per sample submitted to you onQuality: To be same as per sample submitted to you on April 4, 2006.April 4, 2006. 2. 2. 標準品標準品 (1) FAQ ((1) FAQ ( 中等平均品質中等平均品質 ; Fair Average Quality); Fair Average Quality) Quality: Australian wheat, 2003 spring corp, FAQ.Quality: Australian wheat, 2003 spring corp, FAQ. (2) GMQ ((2) GMQ ( 良好適銷品質良好適銷品質 ; Good Merchantable Quality); Good Merchantable Quality) Quality: Fish, GMQ.Quality: Fish, GMQ. 3. 3. 商標或品牌商標或品牌 : Quality: Nike brand.: Quality: Nike brand. 4. 4. 規格規格 : Quality: Conforming to CNS description. : Quality: Conforming to CNS description. 5. 5. 說明書或型錄說明書或型錄 : : Quality: As per Seller’s catalog No.228, dated Oct. 7, Quality: As per Seller’s catalog No.228, dated Oct. 7, 2005.2005.

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6.6.1 6.6.1 品質條款品質條款 (Quality Terms)(Quality Terms)• 二、品質的決定時間與地點二、品質的決定時間與地點 1. 1. 出廠品質條件 出廠品質條件 : EXW: EXW 2. 2. 裝船品質條件 裝船品質條件 : F group, C group: F group, C group 3. 3. 起岸品質條件 起岸品質條件 : DES, DEQ: DES, DEQ 4. 4. 買方品質條件 買方品質條件 : DDU, DDP, DAF: DDU, DDP, DAF• 三、檢驗品質的機關三、檢驗品質的機關 應明確約定應明確約定 :: 標準檢驗局標準檢驗局 oror獨立公證公司獨立公證公司 oror 出口商出口商 oror 買方指定之驗貨人買方指定之驗貨人 ((宜避免宜避免 )?)?

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6.6.2 6.6.2 數量條款數量條款 (Quantity Term(Quantity Terms)s)• 一、數量單位的選定一、數量單位的選定 :: Number (Piece, Dozen, Set, Case), Number (Piece, Dozen, Set, Case), Weight, Length, Area, Volume, CapacityWeight, Length, Area, Volume, Capacity• 二、包裝貨物計價重量的選定二、包裝貨物計價重量的選定 :: Gross Weight (G.W.), Net Weight (N.W.)Gross Weight (G.W.), Net Weight (N.W.)• 三、交付數量時間、地點的約定三、交付數量時間、地點的約定 :: 應明確約定出口地 應明確約定出口地 or or 進口地 進口地 ((例見例見 P.143)P.143)• 四、交付數量超過與不足的解決方式四、交付數量超過與不足的解決方式 :: 何人具有增減數量的選擇權 何人具有增減數量的選擇權 ((例見例見 P.143) P.143) • 五、裝、卸數量差額負擔的特約五、裝、卸數量差額負擔的特約 : : 如如 Loss in weight any excess of 3% shall be for Loss in weight any excess of 3% shall be for Seller’s account.Seller’s account.

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6.6.3 6.6.3 價格條款價格條款 (Price Terms)(Price Terms)• 一、價格的種類一、價格的種類 1. 1. 淨價淨價 ( Net Price):( Net Price): 不含佣金價格不含佣金價格 FOB Taiwan US$10 per set net.FOB Taiwan US$10 per set net. 2. 2. 含佣含佣 ( Commission )( Commission ) 價格價格 :: FOB&C5 Taiwan US$10 per set.FOB&C5 Taiwan US$10 per set.• 二、價格的結構二、價格的結構 : FOB, CFR, CIF…: FOB, CFR, CIF…• 三、價格的幣別三、價格的幣別 : : 為避免匯兌損失為避免匯兌損失 1.1. 出口商出口商 : : 以強勢貨幣計價以強勢貨幣計價 2.2. 進口商進口商 : : 以弱勢貨幣計價以弱勢貨幣計價• 四、價格的計算單位四、價格的計算單位 : Piece, Set, Pair…: Piece, Set, Pair…

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6.6.4 6.6.4 付款條款付款條款 (Payment Term(Payment Terms)s)• 一、付款的時期一、付款的時期 :: 1. 1. 交貨前交貨前 : : CWO ( Cash With Order;CWO ( Cash With Order; 訂貨付現 訂貨付現 ) ) 2. 2. 交貨時交貨時 : : CAD, L/C CAD, L/C 3. 3. 交貨後交貨後 : : COD, Collection, O/A, Consignment, COD, Collection, O/A, Consignment, Installment PaymentInstallment Payment

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6.6.4 6.6.4 付款條款付款條款 (Payment Term(Payment Terms)s)• 二、付款的方法二、付款的方法 ::1.1. CWO ( Cash With Order;CWO ( Cash With Order; 訂貨付現 訂貨付現 ): ): Payment: Shall be made Cash With Order by T/T.Payment: Shall be made Cash With Order by T/T.2. CAD ( Cash Against Documents;2. CAD ( Cash Against Documents;憑單據付現 憑單據付現 ):): Payment: Net Cash Against Documents payable in Taipei.Payment: Net Cash Against Documents payable in Taipei.3. COD ( Collect on Delivery;3. COD ( Collect on Delivery;貨到付現 貨到付現 ): ): Payment: Collect on delivery. Payment: Collect on delivery. 4. L/C ( Letter of Credit;4. L/C ( Letter of Credit; 信用狀 信用狀 ):): Payment: By irrevocable, sight L/C in favor of the Seller.Payment: By irrevocable, sight L/C in favor of the Seller.5. Collection (5. Collection ( 託收託收 ): ): (1)D/P (Documents Against Payment;(1)D/P (Documents Against Payment; 付款交單 付款交單 ):): Payment by sight bill, documents against payment.Payment by sight bill, documents against payment. (2)D/A (Documents Against Acceptance; (2)D/A (Documents Against Acceptance; 承兌交單 承兌交單 ):): Payment by draft payable 60 days after sight, document against acceptance.Payment by draft payable 60 days after sight, document against acceptance.6. O/A (Open Account; 6. O/A (Open Account; 記帳 記帳 ):): Payment to be made within 45 days after B/L date.Payment to be made within 45 days after B/L date.7. Consignment (7. Consignment ( 寄售寄售 ):): Payment to be effected by T/T when the goods have been sold.Payment to be effected by T/T when the goods have been sold.8. Installment Payment (8. Installment Payment ( 分期付款分期付款 ):):

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6.6.5 6.6.5 交貨條款交貨條款 (Shipment Terms)(Shipment Terms)• 一、交貨地點一、交貨地點 : : 同風險移轉地點同風險移轉地點• 二、交貨期限二、交貨期限 ::1.1.即期交貨即期交貨 : : 賣方手中有現貨賣方手中有現貨 Shipment: Prompt shipment.Shipment: Prompt shipment.2.2. 約定某一特定月份內交貨約定某一特定月份內交貨 Shipment: Shipment during October.Shipment: Shipment during October.3.3. 約定某月的某一特定時段內交貨約定某月的某一特定時段內交貨 Shipment during the first half of October. (Shipment during the first half of October. ( 上半月上半月 )) Shipment in the beginning of October. (Shipment in the beginning of October. ( 上旬上旬 ))4.4. 約定某日前交貨約定某日前交貨 Shipment: Shipment on or before October 20, 2006.Shipment: Shipment on or before October 20, 2006.5.5. 約定連續數月內交貨約定連續數月內交貨 Shipment during October and/or November.Shipment during October and/or November.6.6. 約定某一特定事件後一段期間內裝運約定某一特定事件後一段期間內裝運 Shipment: Within 30 days after receipt of L/C.Shipment: Within 30 days after receipt of L/C.7.7.業經裝運業經裝運 Shipment: Afloat(Shipment: Afloat( 在海上在海上 ) per S.S. “Oriental Queen”.) per S.S. “Oriental Queen”.

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6.6.5 6.6.5 交貨條款交貨條款 (Shipment Terms)(Shipment Terms)• 三、交貨方式三、交貨方式 1.1.是否可分批交貨是否可分批交貨 (1) Partial shipments are allowed.(1) Partial shipments are allowed. (2) Partial shipments prohibited.(2) Partial shipments prohibited. 2.2.是否可轉運是否可轉運 (1) Transshipment not allowed.(1) Transshipment not allowed. (2) Transshipment are allowed.(2) Transshipment are allowed.• 四、交貨通知四、交貨通知 1.1. 賣方是否須在交貨後發出裝運通知賣方是否須在交貨後發出裝運通知 ?? 2.2.裝運通知內容裝運通知內容 ::品名、數量、船名、品名、數量、船名、 ETDETD、、 ETAETA…… 3.3. 以何種方式以何種方式 ((航郵或電報航郵或電報 )) 通知通知

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6.6.6 6.6.6 包裝嘜頭條款包裝嘜頭條款 (Packing Term(Packing Terms)s)• 一、包裝種類一、包裝種類 :: 1.1. 內包裝內包裝 (( 重美觀重美觀 ); 2.); 2. 外包裝外包裝 (( 重堅固重堅固 ))• 二、貨物依是否須包裝,分三大類二、貨物依是否須包裝,分三大類 :: 1.1. 散裝貨物散裝貨物 (Bulk Cargo):(Bulk Cargo): 大宗物資 大宗物資 2.2. 裸裝貨物裸裝貨物 (Nude Cargo):(Nude Cargo):汽車、金屬塊汽車、金屬塊 3.3. 包裝包裝 (1)(1) 箱裝貨物箱裝貨物 (Case Cargo)(Case Cargo) (2)(2) 櫃裝貨物櫃裝貨物 (Containerized Cargo)(Containerized Cargo) (3)(3) 桶裝貨物桶裝貨物 (Barreled Cargo)(Barreled Cargo) (4)(4) 袋裝貨物袋裝貨物 (Bagged Cargo)(Bagged Cargo) (5)(5) 簍裝貨物簍裝貨物 (Basket Cargo)(Basket Cargo)• 三、刷嘜三、刷嘜 ( Shipping mark ):( Shipping mark ): 實例參見實例參見 P.157P.157 避免誤裝、誤卸及明瞭內裝貨物之數量以利海關派驗避免誤裝、誤卸及明瞭內裝貨物之數量以利海關派驗

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6.6.7 6.6.7 保險條款保險條款 (Insurance Terms)(Insurance Terms)• 一、洽保責任一、洽保責任 :: 要保人要保人 (applicant)(applicant) 1.1. 賣方賣方 :CIF, CIP, DES, DEQ, DDU, DDP:CIF, CIP, DES, DEQ, DDU, DDP 2.2. 買方買方 :EXW, FAS, FOB, CFR, FCA, CPT:EXW, FAS, FOB, CFR, FCA, CPT 3.3. 契約中需規定保險條款契約中需規定保險條款 : CIF, CIP: CIF, CIP• 二、保險費=二、保險費=保險金額保險金額 × × 費率費率• 三、影響費率的因素:貨物的性質、航程三、影響費率的因素:貨物的性質、航程 ((計程計程 )) 、、保險種類保險種類• 四、保險種類四、保險種類 1.1. 基本險基本險 :ICC(A), ICC(B), ICC(C):ICC(A), ICC(B), ICC(C) 。見。見 P.162P.162 2.2. 附加險附加險 :War, SRCC, TPND, RFWD…:War, SRCC, TPND, RFWD… 。見。見 P.161-3P.161-3• 三、保險金額及幣別三、保險金額及幣別 1.1. 保險金額保險金額 :: (1)(1) 契約有規定者,照規定。契約有規定者,照規定。 (2)(2) 無規定者,需符合最低保額無規定者,需符合最低保額 (CIF*110%)(CIF*110%) 2.2. 幣別幣別 :: 需與需與 L/CL/C 或買賣契約幣別相同或買賣契約幣別相同• 四、保險理賠地點四、保險理賠地點 : : 以買方所在地為理賠地以買方所在地為理賠地

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Contract (page 1)Contract (page 1)

Contract No.: CASE-9198Contract No.: CASE-9198 This contract is made this 29th day of June, 2005 by BestThis contract is made this 29th day of June, 2005 by Bestwise Trading Co., Ltd. (Hereinafter referred to as “SELLERwise Trading Co., Ltd. (Hereinafter referred to as “SELLER”), a Taiwanese company having their principal office at N”), a Taiwanese company having their principal office at No. 64, Sec. 2, Chih-nan Road, Taipei, Taiwan, who agree to o. 64, Sec. 2, Chih-nan Road, Taipei, Taiwan, who agree to sell and Wiiw Co., Ltd. (Hereinafter referred as “BUYER”), sell and Wiiw Co., Ltd. (Hereinafter referred as “BUYER”), an Austrian company having their principal office at Oppolan Austrian company having their principal office at Oppolzergasse 6A-1010 Vienna, Austria, who agrees to buy the fozergasse 6A-1010 Vienna, Austria, who agrees to buy the following goods on the terms and conditions as below:llowing goods on the terms and conditions as below:1.1. COMMODITY: Fast Food Automatic Equipment.COMMODITY: Fast Food Automatic Equipment.2.2. QUALITY: As per sample No.A606-858 dated March 21, 2005QUALITY: As per sample No.A606-858 dated March 21, 20053.3. QUANTITY: 1,000 setsQUANTITY: 1,000 sets4.4. UNIT PRICE: US$683 per set CIF Vienna via Hamburg. Total UNIT PRICE: US$683 per set CIF Vienna via Hamburg. Total amount US$683,000 (Say US Dollars six hundred eighty thramount US$683,000 (Say US Dollars six hundred eighty three thousand only) CIF Vienna via Hamburg.ee thousand only) CIF Vienna via Hamburg.5.5. PACKING: One set to a paper box, five boxes to a carton.PACKING: One set to a paper box, five boxes to a carton.

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Contract (page 2)Contract (page 2)6. SHIPPING MARK:6. SHIPPING MARK: WIIW in diamandWIIW in diamand DL23567DL23567 VIENNAVIENNA VIAVIA HAMBURGHAMBURG C/NO. 1-200C/NO. 1-200 MADE IN TAIWANMADE IN TAIWAN7. SHIPMENT: To be shipped on or before September 30, 2005 subject to acc7. SHIPMENT: To be shipped on or before September 30, 2005 subject to acceptable L/C reached SELLER before the end of August, 2005, and partial septable L/C reached SELLER before the end of August, 2005, and partial shipment allowed, transshipment allowed.hipment allowed, transshipment allowed.8. PAYMENT: By a prime banker’s irrevocable sight L/C in SELLER’S favor, 8. PAYMENT: By a prime banker’s irrevocable sight L/C in SELLER’S favor, for 100% value of goods.for 100% value of goods.9. INSURANCE: SELLER shall arrange marine insurance covering W. A. plus T9. INSURANCE: SELLER shall arrange marine insurance covering W. A. plus TPND and WAR risk for 110% of the invoice value and provide for claim, if PND and WAR risk for 110% of the invoice value and provide for claim, if any, payable in Vienna in US currency.any, payable in Vienna in US currency.

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Contract (page 3)Contract (page 3)10. INSPECTION: Goods is to be inspected by an independent 10. INSPECTION: Goods is to be inspected by an independent

inspector and whose certificate inspection of quality and quantity is inspector and whose certificate inspection of quality and quantity is to be final .to be final .

11. FLUCTUATIONS OF FREIGHT, INSURANCE PREMIUM, CURRENCY, 11. FLUCTUATIONS OF FREIGHT, INSURANCE PREMIUM, CURRENCY, ETC.:ETC.:

(1)It is agreed that the prices mentioned herein are all based upon (1)It is agreed that the prices mentioned herein are all based upon NT$33 to US$1. In case, there is any change in such rate at the NT$33 to US$1. In case, there is any change in such rate at the time of negotiating drafts, the prices shall be adjusted and settled time of negotiating drafts, the prices shall be adjusted and settled according to the corresponding change so as not to decrease according to the corresponding change so as not to decrease SELLER’S proceeds in NT Dollars.SELLER’S proceeds in NT Dollars.

(2)The prices mentioned herein are all based upon the current rate (2)The prices mentioned herein are all based upon the current rate of freight and / or war and mention marine insurance premium. Any of freight and / or war and mention marine insurance premium. Any increase in freight and / or insurance premium rate at the time of increase in freight and / or insurance premium rate at the time of shipment shall be for BUYER’S risks and account.shipment shall be for BUYER’S risks and account.

(3)SELLER reserves the right to adjust the prices mentioned herein, (3)SELLER reserves the right to adjust the prices mentioned herein, if prior to delivery there is any substantial increase in the cost of if prior to delivery there is any substantial increase in the cost of raw material or component parts.raw material or component parts.

12. TAXES AND DUTIES, ETC.: Any duties, taxes or levies imposed 12. TAXES AND DUTIES, ETC.: Any duties, taxes or levies imposed upon the goods, or any packages, material or activities involved in upon the goods, or any packages, material or activities involved in the performance of the contract shall be for account of origin, and the performance of the contract shall be for account of origin, and for account of BUYER if imposed by the country of destination.for account of BUYER if imposed by the country of destination.

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Contract (page 4)Contract (page 4)

13. CLAIMS: In the event of any claim arising in respect of any shipment, 13. CLAIMS: In the event of any claim arising in respect of any shipment, notice of intention to claim should be given in writing to SELLER for notice of intention to claim should be given in writing to SELLER for investigation. Failing to give such prior written notification and investigation. Failing to give such prior written notification and opportunity of investigation within 21 days after the arrival of the opportunity of investigation within 21 days after the arrival of the carrying vessel at the port of discharge, no claim shall be carrying vessel at the port of discharge, no claim shall be entertained. In any event, SELLER shall not be responsible for entertained. In any event, SELLER shall not be responsible for damages that may result from the use of goods or for consequential damages that may result from the use of goods or for consequential or special damages, or for any amount in excess of the invoice value or special damages, or for any amount in excess of the invoice value of the defective goods.of the defective goods.

14. FORCE MAJEURE: Non-delivery of all or any part of the merchandise 14. FORCE MAJEURE: Non-delivery of all or any part of the merchandise caused by war, blockage, revolution, insurrection, civil commotions, caused by war, blockage, revolution, insurrection, civil commotions, riots, mobilization, strikes, lockouts, act of God, severe weather, riots, mobilization, strikes, lockouts, act of God, severe weather, plagues, or other epidemic, destruction of goods by fire of flood, plagues, or other epidemic, destruction of goods by fire of flood, obstruction of loading by storm or typhoon at the port of delivery, or obstruction of loading by storm or typhoon at the port of delivery, or any other cause beyond SELLER’S control before shipment shall any other cause beyond SELLER’S control before shipment shall operate as a cancellation of the sale to the extent of such non-operate as a cancellation of the sale to the extent of such non-delivery. However, in case the merchandise has been prepared and delivery. However, in case the merchandise has been prepared and ready for shipment to any of the abovementioned causes, BUYER ready for shipment to any of the abovementioned causes, BUYER shall extend the shipping deadline by means of amending relevant shall extend the shipping deadline by means of amending relevant L/C or otherwise, upon the request of SELLER.L/C or otherwise, upon the request of SELLER.

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Contract (page 5)Contract (page 5)

15. ARBITRATION: Any dispute, controversies or differences which may 15. ARBITRATION: Any dispute, controversies or differences which may arise between the parties, in relation to or in connection with this arise between the parties, in relation to or in connection with this contract may be referred to arbitration. Such arbitration shall take contract may be referred to arbitration. Such arbitration shall take place in Taipei, Taiwan, R.O.C., and shall be held and shall proceed place in Taipei, Taiwan, R.O.C., and shall be held and shall proceed in accordance with the Chinese Government arbitration regulations.in accordance with the Chinese Government arbitration regulations.

16. PROPER LAW: The formation, validity, construction and the 16. PROPER LAW: The formation, validity, construction and the performance or this contract are governed by the laws of Republic performance or this contract are governed by the laws of Republic of China.of China.

IN WITNESS WHEREOF, the parties have executed this contract IN WITNESS WHEREOF, the parties have executed this contract in duplicate by their duly authorized representative as on the date in duplicate by their duly authorized representative as on the date first above written.first above written.

BUYER SELLERBUYER SELLERWIIW CO., LTD. BESTWISE TRADING CO., LTD.WIIW CO., LTD. BESTWISE TRADING CO., LTD.

_______________________ _________________________________________________ __________________________Johnny Daman, Manager Tiger Wang, ManagerJohnny Daman, Manager Tiger Wang, Manager