第 8 章 進口、出口與外包 © 2005 Prentice Hall

引 言 出口銷售與出口行銷之差異： 出口銷售並不包括修改產品、訂價﹐或促銷工具以符合全球市場的需求﹐行銷組合中唯一會有差的因素是「地點」―就是產品所銷售的國家。 這種銷售的方式﹐也許對某些產品或勞務是有效的；即對於很少或甚至沒有國際競爭的獨特產品﹐這樣的方法是可行的。 As organizations seek to move operations into other countries they need to make the basic decision regarding their level of involvement in the foreign markets. Two broad areas include export selling and export marketing. Export selling does not involve tailoring the product, the price, or the promotional material to suit the requirements of global markets. The only marketing mix element that differs is the “place”; that is, the country where the product is sold. This selling approach may work for some products or services; for unique products with little or no international competition, such an approach is possible. Similarly, companies new to exporting may initially experience success with selling. Export marketing targets the customer in the context of the total market environment. The export marketer does not simply take the domestic product “as is” and sell it to international customers. To the export marketer, the product offered in the home market represents a starting point. It is modified as needed to meet the preferences of international target markets; this is the approach the Chinese have adopted in the U.S. furniture market. Similarly, the export marketer sets prices to fit the marketing strategy and does not merely extend home country pricing to the target market. Charges incurred in export preparation, transportation, and financing must be taken into account in determining prices. Finally, the export marketer also adjusts strategies and plans for communications and distribution to fit the market. In other words, effective communication about product features or uses to buyers in export markets may require creating brochures with different copy, photographs, or artwork. As the vice president of sales and marketing of one manufacturer noted, “We have to approach the international market with marketing literature as opposed to sales literature.” © 2005 Prentice Hall

引 言 出口行銷需要： 對目標市場環境的瞭解 運用行銷研究及確認市場的潛力 與產品設計、定價、配銷與通路、廣告以及溝通相關之行銷組合。 引 言 出口行銷需要： 對目標市場環境的瞭解 運用行銷研究及確認市場的潛力 與產品設計、定價、配銷與通路、廣告以及溝通相關之行銷組合。 © 2005 Prentice Hall

組織的出口活動 廠商對出口無意願﹐可能因為事忙、冷淡或無知而不願接受外銷訂單。 廠商被動性的接受外銷訂單﹐並不主動推廣﹐屬出口銷售階段。 廠商主動研究出口的可行性。 廠商主動對國外幾個市場進行試銷。 Exporting is becoming increasingly important as companies in all parts of the world step up their efforts to supply and service markets outside their national boundaries.1 Research has shown that exporting is essentially a developmental process that can be divided into the following distinct stages. © 2005 Prentice Hall

組織的出口活動 廠商對一個或幾個市場﹐具出口外銷經驗。 成功後﹐廠商根據特定準則﹐去進行特定國家或特定區域的行銷。 廠商評估全球市場潛力﹐去選定最佳目標市場﹐並訂定行銷策略與計劃﹐即所有的市場都被視為同等重要。 © 2005 Prentice Hall

2000年前15大出口紡織品及成衣至 美國的國家 (單位：10億美元) 2000年前15大出口紡織品及成衣至 美國的國家 (單位：10億美元) In 1997 total imports of goods and services by the United States passed the $1 trillion mark for the first time; in 2000, the combined figure was $1.4 trillion. China’s pace-setting economic growth in the Asia-Pacific region is reflected by trends in both exports and imports. Since 1979, exports from China have grown significantly; they will grow at a faster rate now that China has joined the WTO. Historically, China protected its own producers by imposing double-digit import tariffs. These will gradually be reduced as China complies with WTO regulations. For centuries, nations have combined two opposing policy attitudes toward the movement of goods across national boundaries. On the one hand, nations directly encourage exports; the flow of imports, on the other hand, is generally restricted. © 2005 Prentice Hall

政府獎勵出口計劃的活動 租稅獎勵。 補貼。 政府對出口業者的補助。 Governments commonly use three activities to support export activities of national firms. First, tax incentives treat earnings from export activities preferentially either by applying a lower rate to earnings from these activities or by refunding taxes already paid on income associated with exporting. The tax benefits offered by export-conscious governments include varying degrees of tax exemption or tax deferral on export income, accelerated depreciation of export-related assets, and generous tax treatment of overseas market development activities. Governments also support export performance by providing outright subsidies, which are direct or indirect financial contributions that benefit producers. Subsidies can severely distort trade patterns when less competitive but subsidized producers displace competitive producers in world markets. The third support area is governmental assistance to exporters. Companies can avail themselves of a great deal of government information concerning the location of markets and credit risks. Assistance may also be oriented toward export promotion. © 2005 Prentice Hall

政府抑制進口及 封鎖進入市場的做法 關稅 進口管制 非關稅貿易障礙 貿易配額 特殊採購政策 限制性入關手續 選擇性的貨幣政策 限制性法規 Measures such as tariffs, import controls, and a host of nontariff barriers are designed to limit the inward flow of goods. Tariffs can be thought of as the “three R’s” of global business: rules, rate schedules (duties), and regulations of individual countries. A nontariff trade barrier (NTB) is any measure other than a tariff that is a deterrent or obstacle to the sale of products in a foreign market. Also known as hidden trade barriers, NTBs include quotas, discriminatory procurement policies, restrictive customs procedures, arbitrary monetary policies, and restrictive regulations. A quota is a government-imposed limit or restriction on the number of units or the total value of a particular product or product category that can be imported. © 2005 Prentice Hall

關 稅 制 度 單欄關稅制度： 雙欄關稅制度： 以單欄的稅率適用所有進口貨品。 無論來源國別﹐皆以相同基礎課稅﹐是最單純的關稅制度。 關 稅 制 度 單欄關稅制度： 以單欄的稅率適用所有進口貨品。 無論來源國別﹐皆以相同基礎課稅﹐是最單純的關稅制度。 雙欄關稅制度： 關稅課徵﹐及依雙方國家關稅減讓談判的結果﹐決定進口貨品適用一般性較高﹐或特殊性優惠的關稅稅率。 Tariff systems provide either a single rate of duty for each item applicable to all countries or two or more rates, applicable to different countries or groups of countries. Tariffs are usually grouped into two classifications. The single-column tariff is the simplest type of tariff; a schedule of duties in which the rate applies to imports from all countries on the same basis. © 2005 Prentice Hall

美國進口關稅費率示例 Under the two-column tariff, column 1 includes “general” duties plus “special” duties indicating reduced rates determined by tariff negotiations with other countries. Rates agreed upon by “convention” are extended to all countries that qualify for normal trade relations (NTR; formerly most-favored nation or MFN) status within the framework of the WTO. Under the WTO, nations agree to apply their most favorable tariff or lowest tariff rate to all nations—subject to some exceptions— that are signatories to the WTO. Column 2 shows rates for countries that do not enjoy NTR status. © 2005 Prentice Hall

優 惠 關 稅 制 度 指針對某些進口國家的貨品﹐課以較低關稅稅率。 GATT 原則禁止各國實施優惠關稅﹐但有三種主要的例外情況： 優惠關稅本身是正式經濟整合條約的一部份﹐如自由貿易區或共同市場。 工業國家得對未開發國家提供優惠關稅及開放市場。 A preferential tariff is a reduced tariff rate applied to imports from certain countries. GATT prohibits the use of preferential tariffs, with three major exceptions. First are historical preference arrangements such as the British Commonwealth preferences and similar arrangements that existed before GATT. Second, preference schemes that are part of a formal economic integration treaty, such as free trade areas or common markets, are excluded. Third, industrial countries are permitted to grant preferential market access to companies based in less-developed countries. © 2005 Prentice Hall

海 關 關 稅 從價稅： 從量稅： 乃依進口貨品價值的固定百分比課稅。 即依進口貨品每單位的重量、體積、長度或其他度量單位﹐課徵定額的關稅。 海 關 關 稅 從價稅： 乃依進口貨品價值的固定百分比課稅。 從量稅： 即依進口貨品每單位的重量、體積、長度或其他度量單位﹐課徵定額的關稅。 Duties on individual products or services are listed in the schedule of rates in the previous slides. As defined by one expert on global trade, duties are “taxes that punish individuals for making choices of which their governments disapprove.” Customs duties are divided into two categories. They may be calculated either as a percentage of the value of the goods (ad valorem duty), as a specific amount per unit (specific duty), or as a combination of both of these methods. Before World War II, specific duties were widely used and the tariffs of many countries, particularly those in Europe and Latin America, were extremely complex. Since the war, the trend has been toward the conversion to ad valorem duties; that is, duties expressed as a certain percentage of the value of the goods. © 2005 Prentice Hall

其他關稅與進口費用 反傾銷稅 平衡稅 變動進口稅捐 臨時進口附加稅捐 所謂傾銷即以不公平、超低的價格在外銷市場上銷售貨品。 為減輕傾銷的衝擊﹐並懲罰犯法的廠商﹐大多數國家均通過反傾銷稅立法。 平衡稅 變動進口稅捐 臨時進口附加稅捐 Antidumping duties are almost invariably applied to products that are also manufactured or grown in the importing country. In the United States, antidumping duties are assessed after the commerce department finds a foreign company guilty of dumping and the International Trade Commission rules that the dumped products injured American companies. Countervailing duties (CVDs) are additional duties levied to offset subsidies granted in the exporting country. A variable import levies applies to certain categories of imported agricultural products. If prices of imported products would undercut those of domestic products, the effect of these levies would be to raise the price of imported products to the domestic price level. Temporary surcharges have been introduced from time to time by certain countries, such as the United Kingdom and the United States, to provide additional protection for local industry and, in particular, in response to balance-of-payments deficits. © 2005 Prentice Hall

主要出口參與商 國外採購代理商 出口經紀人 出口貿易商 出口管理公司 出口配銷商 出口委託代表 合作出口商 貨運承攬業者 製造廠商的出口代表 Anyone with responsibilities for exporting should be familiar with some of the people and organizations who can assist with various tasks. Some of these, including purchasing agents, export brokers, and export merchants, have no assignment of responsibility from the client. Others, including export management companies, manufacturers’ export representatives, export distributors, and freight forwarders, are assigned responsibilities by the exporter. © 2005 Prentice Hall

製造廠商所處國家之出口組織 出口業務的安排﹐有下列幾種方式： 國內員工以部份時間﹐兼任處理出口業務。 透過國內行銷網﹐將產品賣給出口商﹐再轉賣出口 。 透過獨立的出口部門﹐處理出口業務﹐此與國內行銷架構無關。 透過企業內國際部門下的出口課﹐處理所有出口業務。 在多事業部門的企業內﹐每個部門均自行處理出口業務。 Home-country issues involve deciding whether to assign export responsibility inside the company or to work with an external organization specializing in a product or geographic area. Most companies handle export operations within their own in-house export organization. Depending on the company’s size, responsibilities may be incorporated into an employee’s domestic job description. Alternatively, these responsibilities may be handled as part of a separate division or organizational structure. © 2005 Prentice Hall

出口融資與付款方法 押匯證 跟單託收 預付現金 記帳賒銷 寄售方式 The appropriate method of payment for a given international sale is a basic credit decision. A number of factors must be considered, including currency availability in the buyer’s country, creditworthiness of the buyer, and the seller’s relationship to the buyer. Finance managers at companies that have never exported often express concern regarding payment. Many CFOs with international experience know that there are generally fewer collections problems on international sales than on domestic sales, provided the proper financial instruments are used. The reason is simple: A letter of credit can be used to guarantee payment for a product. The export sale begins when the exporter/seller and the importer/buyer agree to do business. The agreement is formalized when the terms of the deal are set down in a pro forma invoice contract, fax, or some other document. Among other things, the pro forma invoice spells out how much, and by what means, the exporter-seller wants to be paid. © 2005 Prentice Hall

跟單信用狀流程圖 This is a two slide diagram of the documentary credit process. © 2005 Prentice Hall

© 2005 Prentice Hall

委 外 決 策 管理高層願景 要素之成本及條件 客戶需求 後勤 國家基礎建設 政治因素 外匯匯率 委 外 決 策 管理高層願景 要素之成本及條件 客戶需求 後勤 國家基礎建設 政治因素 外匯匯率 Listed above are a list of factors from the text book that affect the organization’s sourcing decision. Use this slide to discuss alternatives. © 2005 Prentice Hall

接續第 9 章 全球市場進入策略： 授權、投資及策略聯盟 © 2005 Prentice Hall