Page 249 - 新版國貿條規－解析與運用

2. 歐盟採 Entry Summary Declaration (ENS)

為安檢目的，防止危險物進入歐盟 (EU)，歐盟實施 24 小
時裝船前艙單電子申報核准裝船規定。對深海域之貨櫃運輸或

淺海域之運輸，自 2011 年 1 月 1 日採貨物進出歐盟總結聲明
14
“Entry Summary Declaration (ENS)＂之規則 。
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六、國際商會或法院對國貿條規之爭議案件

【案例一】

受益人提 示之商業 發票未標 明國貿條 規 ( 例如 FOB

Keelung)，是否構成單據瑕疵？

［國際商會之決議］

商業發票必須標明國貿條規，否則構成單據瑕疵。

商業交易當事人合意將交易條件標示在信用狀，當事人雙
方視此交易條件為契約之重要部分 (material part) 且受約

14 The Carrier is legally responsible for lodging the ENS data (originally provided by
carrier’s customers and as set out in the master B/L) no later than 24 hours before
vessel loading in each foreign load port for long-haul (deep sea) containerized shipment
and 2 hours before arrival at the first port of entry in the EU for short sea cargoes (less
than 24 hours of transit time) from non-EU loading ports.
As a general rule, it’s mandatory that the ENS data must be electronically lodged at the
Customs office of first entry in the EU applied for all cargoes to be imported in to the
EU, and goods to be transshipped or re-loaded in an EU port for a destination outside
the EU as long as the foreign remaining on-board cargo (FROB) after the vessels have
called at EU Port.

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