1、 緒論進(jìn)出口單證工作程序信用證匯票 商業(yè)發(fā)票 海關(guān)發(fā)票海運(yùn)提單 保險(xiǎn)單據(jù)進(jìn)出口貨物報(bào)關(guān)單產(chǎn)地證其他單據(jù)信用證單證風(fēng)險(xiǎn)及其防范 主要內(nèi)容n二、外貿(mào)單證的作用和地位二、外貿(mào)單證的作用和地位是外貿(mào)結(jié)算的基本工具（單證質(zhì)量是能否順利結(jié)匯的前提） UCP600 “A presentation that is in accordance with the terms and conditions of the credit, the applicable provisions of these rules and international standard banking practice” 與信用證條

2、款、本慣例的相關(guān)適用條款以及國際標(biāo)準(zhǔn)銀行一致的交單。（complying presentation) 審單依據(jù)：單據(jù)表面是否與信用證相符是出口方履約的憑據(jù)（CIF）documentation of goods 貨物單據(jù)化 單據(jù)和貨款對(duì)流是外貿(mào)企業(yè)經(jīng)營管理的重要標(biāo)志可作為物權(quán)憑證 B/L三、外貿(mào)單證的分類三、外貿(mào)單證的分類依單證所涉及的貿(mào)易雙方不同，分為進(jìn)口單證和出口單證依單證在外貿(mào)業(yè)務(wù)中所處的地位不同，分為基本單據(jù)和附屬單據(jù)依單證在結(jié)匯時(shí)是否需要，分為結(jié)匯單證和非結(jié)匯單證外貿(mào)單證的分類外貿(mào)單證的分類依單證的性質(zhì)和作用不同，分為：商業(yè)單據(jù)（Commercial Documents)Commerc

3、ial InvoicePacking ListWeight List/Weight MemoMeasurement ListPacking DeclarationSpecification List 運(yùn)輸單據(jù)(Transport Documents) Bill of Lading Airway Bill Railway Bill Cargo Receipt 承運(yùn)貨物收據(jù) Post Receipt, Courier Receipt, Certificate of Posting 郵包收據(jù)，快遞收據(jù),投遞證明 保險(xiǎn)單據(jù)（Insurance Documents) Insurance Policy I

4、nsurance Certificate 資金單據(jù)（Financial Documents) Draft Cheque Promissory Note 官方單據(jù)（Official Documents) Import/Export License Inspection Certificate Certificate of Origin Customs Invoice Consular Invoice Consular Certificate of Origin 領(lǐng)事產(chǎn)地證 其他證明 （Other Certificates) Beneficiarys Certificate Shipping Ad

5、vice Copy of Fax/Cable/Telex電抄 Certificate of Vessels Nationality/Age Itinerary Certificate 航運(yùn)路線證明 Freight Receipt 運(yùn)費(fèi)收據(jù) Captains Receipt 船長收據(jù)及時(shí) 單據(jù)的出單日期要符合要求 保險(xiǎn)單、 檢驗(yàn)證 提單 信用證最遲裝運(yùn)期 發(fā)票 匯票 交單議付不能超過信用證規(guī)定的交單議付期 信用證必須規(guī)定一個(gè)交單的截止期Expiry Date. 如果單據(jù)中包含一份或多份正本運(yùn)輸單據(jù)，則需有受益人或其代表在不遲于本慣例所指的裝運(yùn)日期后21個(gè)日歷日內(nèi)交單，但無論如何，單據(jù)也不得遲于信

6、用證到期日提交。 信用證 Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honor a complying presentation. 是一項(xiàng)不可撤銷的安排，無論其名稱或描述如何，該項(xiàng)安排構(gòu)成開證銀行對(duì)相符交單予以承付的肯定承諾。 Credit is a written undertaking by a bank to the seller at

7、the request of , and in accordance with the instruction of the buyer to effect payment to the seller, within a prescribed time limit and against documents.信開本/電開本信用證 開證行將印就的信函格式的信用證，通過信件傳遞方式郵寄給通知行，以此方式開立的信用證就是信開本信用證。 缺點(diǎn)：傳遞速度慢，要使用印鑒，易被偽造，目前極少使用。 開證行使用電報(bào)(cable)、電傳(telex)或SWIFT 等電訊方式，將信用證內(nèi)容傳遞給通知行，使用此方式

8、開立的信用證為電開本信用證。 凡SWIFT的成員銀行均可使用SWIFT辦理信用證業(yè)務(wù)五.信用證的種類 Documentary credit/Clean credit Sight credit/Time (Usance credit) Confirmed/Unconfirmed credit Transferable/Nontransferable credit Payment credit/Negotiation credit 付款信用證：付款行憑受益人提交的符合信用證條款的單據(jù)付款的信用證。一般不需要受益人提交匯票，付款行付款后不能向受益人追索。 議付信用證：允許受益人向某一指定銀行或任何銀

9、行交單議付的信用證。在單據(jù)符合要求的條件下，議付行扣除利息和手續(xù)費(fèi)后買入?yún)R票和/或單據(jù)，若以后不能向開證行收回款項(xiàng)時(shí)，議付行可向受益人追索。 Restricted negotiation credit 限制議付 Open/Free negotiation credit 公開議付開證行通知行開證申請(qǐng)人名稱和地址受益人名稱和地址有時(shí)還有指定的議付行或付款行 信用證號(hào)碼開證日期信用證性質(zhì)及種類有效期及到期地點(diǎn)信用證金額及貨幣等返回n（一）審證的意義（一）審證的意義 1.受益人能否認(rèn)真審核和處理信用證，直接影響到處理信用證項(xiàng)下單證的主動(dòng)權(quán)，是出口合同能否順利履行和收匯是否安全的重要保證。如果信用證條款

10、與合同規(guī)定不一致，而受益人又沒有提出修改意見，就等于接受了信用證條款。因此只有認(rèn)真審核信用證，才能及早發(fā)現(xiàn)信用證中存在的問題，安全收款。 2. 信用證應(yīng)與合同一致，但開來的信用證與合同不符的情況時(shí)有發(fā)生。原因： 進(jìn)口方或銀行的疏忽Importers or opening banks negligence 進(jìn)口國政府對(duì)信用證條款有特殊規(guī)定Special regulations in L/C in some nations進(jìn)口方故意漏掉或添加條款The clients trap in the L/C（二）信用證審核的主要內(nèi)容（二）信用證審核的主要內(nèi)容通知行審核受益人審核著重審核信用證的真實(shí)性、開證

11、行的政治背景、資信能力、付款責(zé)任等方面的內(nèi)容，它的審核與買賣合同無關(guān)；以貨物買賣合同為依據(jù)，將信用證條款與合同條款逐項(xiàng)逐句進(jìn)行對(duì)照，審核信用證內(nèi)容與買賣合同條款是否一致。1.審核信用證的種類2.審核開證申請(qǐng)人及受益人的名稱、地址是否正確3.審核信用證是否已經(jīng)生效uThis L/C will be honored only if the necessary import license is obtained.u獲得有關(guān)當(dāng)局的進(jìn)口許可證后方可生效uThis credit will become operative provided that the samples are obtained an

12、d acknowledgement from supplier approving the counter samplesu等收到貨物的樣品并以函電確認(rèn)后方能生效。4.審核信用證金額、幣種及匯票條款受益人審核的內(nèi)容5.審核信用證的裝船期、有效期、交單期及到期地點(diǎn)出口商收到信用證后，要看從收到信用證日期到規(guī)定的裝運(yùn)期還余多少天，如果不能按期裝運(yùn)，可要求延展裝期、效期。裝船期與有效期有一定的間隔，慣例為15天，也有的10天。甚至同一天，（“雙到期），出口方若做不到，要求改。到期地點(diǎn)在受益人所在國有利。6.審核信用證貨物條款7.審核運(yùn)輸條款裝運(yùn)港 目的港 分批 轉(zhuǎn)船8.審核單據(jù)條款9.審核銀行費(fèi)用的

13、支付責(zé)任10.審核特別條款 UCP600 ：銀行費(fèi)用由發(fā)出指示方負(fù)擔(dān)。 A credit or amendment should not stipulate that the advising to a beneficiary is conditional upon the receipt by the advising bank of its charges. 信用證或其修改不應(yīng)規(guī)定向受益人的通知以通知行收到其費(fèi)用為條件。 All banking charges are for beneficiarys account.（三）改證注意事項(xiàng) 1.需要修改的內(nèi)容應(yīng)一次性通知開證申請(qǐng)人。 The

14、amendment shall be announced only one time. 2.如與合同不符或出口方無法辦到的，出口方應(yīng)與進(jìn)口方交涉要求改證；如涉及需同銀行、商檢、運(yùn)輸部門協(xié)商的問題，應(yīng)先同有關(guān)部門協(xié)商，如可以辦到，則無需修改，如不能辦到，則要求改證。 3.對(duì)改證通知書部分接受無效。（如修改中仍有部分不符，也要退回重新修改） 4.修改書須經(jīng)原通知行傳遞方有效。（出口商開證申請(qǐng)人開證行通知行出口商） 5.修改書中寫有除非受益人在某一時(shí)間內(nèi)拒絕修改否則修改生效的規(guī)定應(yīng)不被理睬。 A provision in an amendment to the effect that the ame

15、ndment shall enter into force unless rejected by the beneficiary within a certain time shall be disregarded.（四）審單 規(guī)定的單據(jù)種類、份數(shù)是否齊全 對(duì)單據(jù)的特殊要求是否滿足（認(rèn)證） 單據(jù)之間的相同信息是否一致（貨物描述、數(shù)量、金額、嘜頭等） 是否漏簽字或蓋章 匯票、提單、保險(xiǎn)單是否按要求背書 多裝或短裝是否在允許的范圍內(nèi) 注意是否逾期裝運(yùn) 單據(jù)出具或提交的日期是否符合要求，是否逾期交單 信用證對(duì)單據(jù)的特殊條款能否辦到 Documents must be presented for ne

16、gotiation within 10 days after the date of B/L. B/L Sept.1,2009 Presentation date : from /after 用于確定到期日時(shí)不包括所述日期。（五）UCP600對(duì)單據(jù)正副本的規(guī)定 1.信用證規(guī)定的每一種單據(jù)必須至少提交一份正本。 2.銀行將任何帶有看似出單人的原始簽名、標(biāo)記、蓋章或標(biāo)簽的單據(jù)是為視為正本單據(jù)，除非單據(jù)本身表明其非正本。 3.如信用證要求提交單據(jù)的副本，提供正、副本均可。 4.如信用證使用諸如 in duplicate、in two fold、in two copies 等要求提供多份單據(jù)，則可提交

17、至少一份正本，其余副本，除非信用證另有說明。第三章第三章 匯票匯票匯票的概念匯票的概念 匯票的內(nèi)容與繕制方法匯票的內(nèi)容與繕制方法 信用證中匯票條款信用證中匯票條款一、匯票的概念一、匯票的概念A(yù) bill of exchange（bill/draft/exchange) is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on dema

18、nd, or at a fixed or determinable future time a certain sum of money to or to the order of a specified person, or to the bearer. 匯票是一人向另一人簽發(fā)的要求即期或定期或可以確定的將來時(shí)間，對(duì)某人或其指定人或持票人支付一定金額的無條件的書面支付命令。二、匯票的當(dāng)事人 Drawer: Exporter Drawee: Paying bank Payee: Negotiating bank三、 匯票的內(nèi)容 匯票字樣 貨幣名稱和金額 出票日期和地點(diǎn) 適當(dāng)文句表明為無條件的支

19、付命令 付款期限 收款人名稱 付款人名稱 出票人的簽字或蓋章四、匯票的繕制四、匯票的繕制1.Drawn under clauseDrawn under Bank of China, London L/C No.CM123 dated July 14th, 20085. Amount in figures e.g. USD1456.009. Amount in words USD1450.65SAY UNITED STATES DOLLARS ONE THOUSAND FOUR HUNDRED AND FIFTY CENTS SIXTY-FIVE ONLY 金額與發(fā)票一致：Drafts for

20、100% invoice value. Drafts cover full invoice value. 金額與發(fā)票不一致： Drafts cover 97% of invoice value. Invoice must show CIF value including 5% commission, at the time of negotiation 5% commission must be deducted. 7.Tenor 1) draft at sight/sight draft/draft payable at sight 2）draft at 30 days sight 見票30

21、天付款 3）draft at 60 days after date of draft 4) draft at 60 days after date of B/L 5) draft at 45 days from invoice date 8.Payee Pay to only限制性抬頭 Pay to the order of 指示性抬頭 Pay to the bearer 持票人抬頭 Negotiations are restricted to Bank of China only. Draft for negotiation with any bank in Beneficiarys cou

22、ntry. 10. Payer Draft drawn on ABC bank. Draft drawn on us/ourselves. Drawn on yourselves. DEUTSCHE BANK（ASIA）HONGKONG756/05/1495988NOV.20,2008CNAC-061121-4USD19,745.00FEB.20，2008 *SAY US DOLLARS NINTEEN THOUSAND SEVEN HUNDRED AND FORTY-FIVE ONLYDEUTSCHE BANK (ASIA) HONGKONG CHINA NATIONAL ARTS AND

23、CRAFTS IMP.&EXP.CORP.GUANG DONG BRANCH 李亮李亮FIRST付款行議付日期信用證開立日期開證行付款期30DAYS AFTER SIGHT45 DAYS AFTER DATE OF B/L五、注意事項(xiàng) 匯票必須背書 匯票必須由受益人出票 信用證不應(yīng)要求提交以申請(qǐng)人為付款人的匯票 匯票必須以銀行為付款人 匯票如有修正和變更（corrections and alterations),必須在表面看來經(jīng)出票人證實(shí)。有的國家不接受帶有修正和變更的匯票，即使有出票人的證實(shí)。在此情況下開證行應(yīng)在信用證中聲明匯票不得出現(xiàn)修正或變更。六、信用證中匯票條款舉例六、信用證中

24、匯票條款舉例THIS CREDIT IS AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION, AGAINST PRESENTATION OF BENEFICIARYS DRAFT AT 30 DAYS AFTER SIGHT DRAW ON US.CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF DOCUMENTS DETAILED HEREIN AND OF BENEFICIARYS DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK. Cre

25、dit is available for acceptance of your draft (s) at 90 days sight drawn on us. Beneficiarys draft is negotiable at sight by the negotiating bank. Drawings against this credit are authorized only up to 97% of the face amount of the invoice submitted. Drafts for 50% invoice value payable at sight and

26、 for remaining 50% parable at 30 days after sight free of interest. Beneficiarys draft drawn on CITIBANK, USA to the order of Everbright Bank, Qingdao in duplicate at 35 days sight. Drawer /drawee/payee Date of acceptance: July 1, 2008 Expiry date: Usance drafts are to be negotiated at sight basis a

27、nd presented to Drawee bank for discount at buyers account. Drawee banks discount or interest charge are for the account of the applicant and therefore the beneficiary is to receive value for term draft as if drawn at sight. Although drafts are drawn at 90 days sight, they will receive payment at si

28、ght on presentation of documents in full compliance with L/C terms.Usance/Time draft payable at sight假遠(yuǎn)期匯票 合同約定即期信用證付款 sight L/C，來證規(guī)定受益人開具遠(yuǎn)期匯票，但說明該遠(yuǎn)期匯票可以即期議付，國外付款人（開證申請(qǐng)人）負(fù)責(zé)貼現(xiàn)費(fèi)和利息費(fèi)等相關(guān)費(fèi)用。根據(jù)條件制作匯票 Issuing Bank: Societe Generale Paris, France. L/C No: 7081 dated April 1st, 2009 L/C amount: USD 9,996.00

29、Applicant: A NAVYCO. Hamburg Beneficiary: China National Textiles Imp & Exp. Corp. Expiry date; May 31, 2009 B/L date: May 5th,2009 Beneficiary draft at sight drawn on the issuing bank and pay to the order of Bank of China for 98% of invoice value marked as drawn under this credit. Goods:15,000

30、Kilos net, unit price USD 680.00 per 1,000 Kilo. Invoice No: 1234根據(jù)條件制作匯票 OPENING BANK: SANWA BANK, OSAKA BRANCH L/C NO. AND DATE: SW05199, NOV.20,2009 AMOUNT:USD 55,000.50 APPLICANT:SUMITA TRADING CORP.(28 EMPERIAL BUILDING, OSAKA, JAPAN) BEBEFICIARY: GUANGYING IMP. & EXP. CO.,LTD (518 ZHONGSHA

31、N EAST ROAD, NANJING,CHINA) EXPIRY:JAN.20,2010 WE OPENED THIS IRREVOCABLE DOCUMENTARY CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE BENEFICIARYS DRAFTS IN DUPLICATE AT 30 DAYS AFTER B/L DATE DRAWN ON SANWA BANK, NEWYORK BRANCH. INV.NO. IBE345n一、商業(yè)發(fā)票的含義一、商業(yè)發(fā)票的含義 商業(yè)發(fā)票（COMMERCIAL INVOICE）

32、，簡稱為發(fā)票（INVOICE），是賣方向買方開立的售貨證明和發(fā)貨價(jià)目清單，用以全面反映合同內(nèi)容，是對(duì)所裝運(yùn)貨物及整個(gè)交易的總說明，并憑以向買方收取貨款、清算債權(quán)債務(wù)。它是進(jìn)出口貿(mào)易結(jié)算中使用的最主要的單據(jù)之一。 是全套出口單據(jù)的核心。二、商業(yè)發(fā)票的作用二、商業(yè)發(fā)票的作用 是賣方履約的證明 ； 是出口商憑以收取貨款和進(jìn)出口雙方記賬的憑證 ； 是進(jìn)出口雙方辦理報(bào)關(guān)納稅的重要依據(jù)； 是出口商辦理保險(xiǎn)等出口手續(xù)時(shí)提供的單據(jù)之一。三、商業(yè)發(fā)票的內(nèi)容三、商業(yè)發(fā)票的內(nèi)容1.首文部分首文部分發(fā)票名稱發(fā)票的抬頭發(fā)票號(hào)碼及日期合同號(hào)、信用證號(hào)等運(yùn)輸方式及路線2.本文部分本文部分嘜頭商品描述數(shù)量單價(jià)及總價(jià)合計(jì)3.

33、結(jié)文部分結(jié)文部分加注的各種證明簽字蓋章四、商業(yè)發(fā)票的繕制方法四、商業(yè)發(fā)票的繕制方法名稱：Detailed invoiceCertified invoiceManually signed commercial invoice2.收貨人、抬頭人 To /To : Messrs / For account and risk of/ For account ofApplicant We issue the credit at the request of companyWe issue the credit for account of company.6.發(fā)票日期不早于合同簽訂日期，早于提單日期和匯

34、票日期。不遲于信用證的議付有效期。7.From Qingdao To London with transshipment (W/T) at Rotterdam by sea (per S.S. “East Wind”) From China port to London From any Chinese port to London9.Marks: consignee, destination, reference no., no. of outer packagesMAREB/LC NO.124-5/MENS PAJAMAS/DUBAI/1-UP 10.Covering/Covering t

35、he following goods/ Covering shipment of/ Covering value of Concerning Description of goods/ Description of merchandise/ Merchandise Narrative Of/Of goods/Goods Consignment Shipment/ Evidencing shipment of Purporting to be/ Purporting to be for supply of 數(shù)量、品質(zhì)規(guī)格、包裝、合約號(hào) 1，000 Doz. Cotton Prints, Arti

36、cle No. AB56-40 Inch by 60 Inch, packed in 10 cartons, as per Contract No. 78911.Money of account +price +measuring unit +trade terms USD 40 Per dozen FOB Qingdao 2000 pcs CIFC 5 USD 100.00 USD 200,000.00 Less 5% Commission USD 10,000.00 CIF USD 190,000.00No.55 200 sets USD 30.40/set USD6,080.00No.5

37、6 200 sets USD 30.40/set USD6,080.00 Total FOB Value USD12,160.00 Freight USD 2,128.00 Insurance USD 912.00 Total CIF Value USD 15,200.00 Special requirements We hereby certify that the above goods are true and correct. We hereby certify that the above goods are of Chinese origin. Import License No.

38、 124/ Import Declaration NO. 455 /H.S No. 江蘇和泰股份有限公司江蘇和泰股份有限公司JIANGSU HOTIY CORPOARATIONHOTIY BUILDING,50 ZHONGSHAN.,NANJING,CHINACOMMERCIAL INVOICE TO: NO: DATE: S/C NO.: L/C NO.: FROM TO BY MARKS&NO.S DESCRIPTION QUANTITLES UNIT PRICE AMOUNT TOTAL: JYSK CHANALEF SILK A/S BRIGHTBULIDING14,SKOVS

39、GERD DK-9990 BROVET. DENMARKA2400A/9808102103HL21401202-612-1068SHANGHAICOPENHANGENJYSKCOPENHAGENA2400A/981-313XMASDECORATIONS2-A152612-A15261-12-A15261-2250BOXES40BOXES23BOXESUSD4.15/BOXUSD6.45/BOXUSD6.45/BOXUSD1,037.50USD258.00USD148.35313BOXESUSD1,443.85SAY US DOLLARS ONE THOUSAND FOUR HUNDERED A

40、ND FORTY THREE POINT EIGHT FIVE ONLYCIF COPENHAGEN 江蘇和泰股份有限公司江蘇和泰股份有限公司 JIANGSU HOTIY CORPOARATION趙莉SEA五、UCP600對(duì)商業(yè)發(fā)票的要求 1.發(fā)票必須看似由信用證中指定的受益人出具。 2.發(fā)票必須以開證申請(qǐng)人為抬頭人。 3.發(fā)票無須簽字，除非信用證另有規(guī)定。如果信用證要求的證明文句是在未要求簽字的發(fā)票上表示的，則該證明文句應(yīng)簽字并加注日期。 4.提交的正副本份數(shù)要準(zhǔn)確。 5.對(duì)商業(yè)發(fā)票在貨物描述、金額、數(shù)量等的要求 1) about, approximately 用于信用證規(guī)定的數(shù)量或金額時(shí)，

41、允許有關(guān)數(shù)量金額有不超過10%的增減幅度。(allowing a tolerance not to exceed 10% more or 10% less) 2) 信用證規(guī)定的貨物數(shù)量不是以包裝單位（packing unit) 或個(gè)數(shù)( individual item)計(jì)算時(shí)，貨物數(shù)量可以有5%的溢短裝幅度。只要支取金額不超過信用證總金額。 SIGNED ORIGINAL COMMERCIAL INVOICE IN TRIPLICATE SHOWING A DEDUCTION OF USD500.00 BEING COMMISSION. MANUALLY SIGNED COMMERCIAL I

42、NVOICE IN 4 FOLDS INDICATING ISSUING BANK NAME,L/C NO. AND CONTRACT NO.5188.六、信用證發(fā)票條款舉例六、信用證發(fā)票條款舉例( (一一) ) SIGNED COMMERCIAL INVOICE IN TWO COPIES, SHOWING MERCHANDISE TO BE OF CHINESE ORIGIN AND CERTIFIED BY COMPETENT AUTHORITY.MANUALLY SINGED COMMERCIAL INVOICE IN SIX COPIES QUOTING ORDER NO. FOB

43、VALUE AND FREIGHT CHARGES, MADE OUT IN NAME OF CONSIGNEE. Signed commercial invoice in four copies stating the name and address of the manufacturer. All the details are as per S/C No. 98UNY and Indent No. 704-CY and Invoice should certify the same.根據(jù)條件制作發(fā)票L/C No CN060/1747 dated September 10,2006 is

44、sued by Bon Banquires, Marseilles.By order and for account of ETS DUS P.O.BOX 150, MarseillesValidity: Nov,15, 2006,period of presentation: 15 days after date of B/L.Amount: for about USD258,709.5Covering: CIF Marseilles, discount of 4.5% deducted about 70 tons China Tea at USD3.87/kg as per Contrac

45、t No.6165 In favour of China Foodstuffs Imp./Exp. Corp.Invoice No.060808實(shí)際出運(yùn)70噸，紙箱裝運(yùn)，每箱裝35公斤，每箱皮重2公斤。2006年10月5日裝M.V.GANHE V.37 由青島出運(yùn)。B/L No.387.嘜頭自行設(shè)計(jì)。要求證明貨物系中國產(chǎn)。根據(jù)條件制作發(fā)票O(jiān)pening bank: The Trade Bank 525 Market Street, San Francisco, California, USAApplicant: US Cereals, Oils & Foodstuffs Imp/Exp

46、 Corp. San Francisco, California, USABeneficiary: China National Cereals, Oils & Foodstuffs Imp/Exp Corp. Shandong BranchDate of issue: May 15,2006Date of expiry: July 7,2006Amount: USD 65,000Partial Shipments and transshipment: not allowed.Shipment from China port not later than June 16,2006 to

47、 San Francisco, California, USAGoods: Fifteen tons of 60 kilo-bags of 2006New crop first grade Dongbei Rice . CZF San FranciscoOne original and four copies of signed commercial invoice.Shipping mark: San Francisco No. 1-UP Invoice No: A125 要求為正式發(fā)票江蘇和泰股份有限公司江蘇和泰股份有限公司JIANGSU HOTIY CORPOARATIONHOTIY B

48、UILDING，50 ZHONGSHAN.,NANJING,CHINA PACKING LIST INVOICE NO.: DATE:MARKS&NO.S DESCRIPTIONS QUANTITLES PACKAGES GW./NW.(KGS) MEAS.(CM)TOTAL:A2400A/98031021JYSK COPENHAGENA2400A/981-7XMASDECORATIONS2-A152612-A15261-12-A15261-2250BOXES40BOXES23BOXES5CTNS1CTNS1CTNS12/1012/107/5653645673958673936313B

49、OXES7CTNS79/65KGS0.772CBMALL THE GOODS ARE PACKED IN SEVEN CARTONS ONLY.江蘇和泰股份有限公司江蘇和泰股份有限公司 JIANGSU HOTIY CORPOARATION趙趙 莉莉五、信用證中包裝單據(jù)條款舉例五、信用證中包裝單據(jù)條款舉例 PACKING LIST IN DUPLICATE ISSUED BY BENEFICIARY INDICATING QUANTITY, GROSS WEIGHT, NET WEIGHT AND MEASUREMENT OF EACH PACKAGE. PACKING LIST IN FOUR

50、 COPIES SHOWING THE TOTAL GROSS WEIGHT,TOTAL NET WEIGHT,NUMBERS OF PACKAGES. DETAILED PACKING LIST IN QUADRUPLICATE SHOWING THE CONTENTS AND QUANTITY OF EACH CASE.l供進(jìn)口國海關(guān)核定貨物的原產(chǎn)國，以便根據(jù)國別政策對(duì)進(jìn)口商品采取不同的進(jìn)口稅率和決定是否允許進(jìn)口。l供進(jìn)口國海關(guān)掌握進(jìn)口商品在出口國國內(nèi)市場的價(jià)格情況，以核定商品的成本價(jià)值，確定進(jìn)口商品是否屬低價(jià)傾銷，以便征收反傾銷稅。l是進(jìn)口國海關(guān)對(duì)進(jìn)口貨物進(jìn)行統(tǒng)計(jì)、海關(guān)估價(jià)和征稅的依據(jù)。

51、第五章第五章 海關(guān)發(fā)票（海關(guān)發(fā)票（CUSTOMS INVOICE）海關(guān)發(fā)票的作用海關(guān)發(fā)票的作用 因海關(guān)規(guī)定的不同，各國各地區(qū)都有自己不同格式和名稱的海關(guān)發(fā)票。其名稱有：CUSTOMS INVOICECOMBINED CERTIFICATE OF VALUE AND ORIGIN海關(guān)發(fā)票的名稱海關(guān)發(fā)票的名稱幾種常見海關(guān)發(fā)票 加拿大海關(guān)發(fā)票 美國海關(guān)發(fā)票 新西蘭海關(guān)發(fā)票格式59A 西非海關(guān)發(fā)票格式C 牙買加海關(guān)發(fā)票 加勒比共同市場海關(guān)發(fā)票Points for attention 各國和各地區(qū)的海關(guān)發(fā)票格式不同，不可混用。 海關(guān)發(fā)票與商業(yè)發(fā)票共有的內(nèi)容，必須一致。 FOB 價(jià)應(yīng)略高于國內(nèi)市場價(jià) 如成

52、交價(jià)格CIF，應(yīng)分別列明FOB，freight and insurance charges領(lǐng)事發(fā)票（領(lǐng)事發(fā)票（CONSULAR INVOICECONSULAR INVOICE） 領(lǐng)事發(fā)票是一份官方簽署的單據(jù)。有些進(jìn)口國為了解進(jìn)口貨物的原產(chǎn)地、核定貨物有無傾銷等情況，規(guī)定進(jìn)口貨物 必須要領(lǐng)取進(jìn)口國駐出口國的領(lǐng)事簽證的發(fā)票，即領(lǐng)事發(fā)票，作為征收有關(guān)貨物進(jìn)口關(guān)稅的前提條件。 廠商發(fā)票（廠商發(fā)票（MANUFACTURERS INVOICEMANUFACTURERS INVOICE） 廠商發(fā)票是由出口商品的制造廠商提供的，以其本國貨幣計(jì)算價(jià)格的，用以證明出口貨物在本國國內(nèi)市場出廠價(jià)格的發(fā)票。 國外進(jìn)口商

53、要求提供廠商發(fā)票，主要是為了供進(jìn)口國海關(guān)進(jìn)行估價(jià)之用，以確定該出口商品是否有低價(jià)傾銷行為，并據(jù)此核定稅率。第六章第六章 運(yùn)輸單據(jù)運(yùn)輸單據(jù)出口貨物運(yùn)輸概述出口貨物運(yùn)輸概述 海運(yùn)出口貨物托運(yùn)與單據(jù)海運(yùn)出口貨物托運(yùn)與單據(jù) 出口貨物運(yùn)輸?shù)挠嘘P(guān)概念出口貨物運(yùn)輸?shù)挠嘘P(guān)概念運(yùn)輸單據(jù)的概念和性質(zhì)運(yùn)輸單據(jù)的概念和性質(zhì)運(yùn)輸單據(jù)的種類運(yùn)輸單據(jù)的種類 第一節(jié)第一節(jié) 出口貨物運(yùn)輸概述出口貨物運(yùn)輸概述承運(yùn)人CARRIER貨運(yùn)代理FREIGHT FORWARDER貨主CONSIGNORn一、出口貨物運(yùn)輸?shù)挠嘘P(guān)概念一、出口貨物運(yùn)輸?shù)挠嘘P(guān)概念托運(yùn)手續(xù)（托運(yùn)單）提單訂艙托運(yùn)單（BOOKING NOTE）是托運(yùn)人根據(jù)買賣合同和信用

54、證的有關(guān)內(nèi)容向承運(yùn)人或其代理人辦理貨物運(yùn)輸?shù)臅鎽{證。托運(yùn)單經(jīng)承運(yùn)人或其代理人確認(rèn)后，承運(yùn)人和托運(yùn)人之間的運(yùn)輸合同關(guān)系即告建立。運(yùn)輸單據(jù)（TRANSPORT DOCUMENTS），是承運(yùn)人或其代理收到承載貨物后簽發(fā)的，表明貨物已經(jīng)裝上運(yùn)輸工具或已將貨物發(fā)運(yùn)或者收妥貨物待運(yùn)的證明文件，是承運(yùn)人與托運(yùn)人之間的運(yùn)輸契約的證明。概念性質(zhì)二、運(yùn)輸單據(jù)的概念和性質(zhì)二、運(yùn)輸單據(jù)的概念和性質(zhì)具有物權(quán)憑證性質(zhì)的單據(jù)，如海運(yùn)提單、國際多式聯(lián)運(yùn)提單。不具有物權(quán)憑證性質(zhì)的單據(jù)，如航空運(yùn)單、鐵路運(yùn)單鐵路運(yùn)單、郵包收據(jù)等。三、三、運(yùn)輸單據(jù)的種類運(yùn)輸單據(jù)的種類 海運(yùn)提單（OCEAN/MARINE BILL OF LADIN

55、G） 航空運(yùn)單（AIRWAY BILL，簡稱AWB） 鐵路運(yùn)單（RAILWAY BILL）、公路運(yùn)單（ROAD WAY BILL） 快遞收據(jù) 郵報(bào)收據(jù)(COURIER RECEIPT，PROOF OF DELIVERY，POSTAL RECEIPT)提單作用提單作用 Receipt for the goods Document of title Evidence of contract of carriage提單種類提單種類 已裝船提單和備運(yùn)提單 shipped B/L & Received for shipment B/L 清潔提單和不清潔提單 Clean B/L & Fou

56、l B/L 記名提單、不記名提單和指示提單 straight/open/order B/L 直達(dá)提單、轉(zhuǎn)船提單、聯(lián)運(yùn)提單和多式聯(lián)運(yùn)提單、集裝箱提單direct/transshipment/through/combined transport /container B/L 全式提單和略式提單 Long form/short form B/L 班輪提單和租船提單 Liner/ charter party B/L Non-Negotiable Sea Waybill提單內(nèi)容提單內(nèi)容1.承運(yùn)人或其代理人印定的文字聲明 表明（Bill of Lading）字樣。 船公司（Name of the Ship

57、ping Company）。 承運(yùn)人收到表面狀況良好的貨物。并已裝船，將運(yùn)往目的港卸貨。 船方對(duì)在提單上所裝貨物的重量、數(shù)量、價(jià)值等內(nèi)容不負(fù)責(zé)核對(duì)，概不知悉。 對(duì)托運(yùn)人、收貨人等在提單正面印定的條款表示接受。 承運(yùn)人或其代理人為證明以上各個(gè)內(nèi)容，簽發(fā)正本提單，憑其中一份提貨，其余各份即行失效。提單內(nèi)容提單內(nèi)容2.由托運(yùn)人及承運(yùn)人或其代理人填寫的部分。包括： B/L No. Shipper Consignee and Endorsement Notify Party Name of Vessel Port of Loading Port of Discharge Marks & Numb

58、ersNumber and Kind of PackagesDescription of GoodsGross WeightMeasurementsFreight and ChargesPrepaid at & Freight Payable atNumber of Original Bs/LPlace and Date of IssueSigned for the Carrier 第二節(jié)海運(yùn)提單制作第二節(jié)海運(yùn)提單制作 Full set of Bs/L 2/3 original clean on board Bs/L Complete set of Bs/L in triplicate

59、 with two non-negotiable Bs/L 注明First Original、Second Original、Third Original; Original、Duplicate、Triplicate 等類似表達(dá)的提單都是正本。 A bill of lading, however named, must appear to: indicate the name of the carrier and be signed by: the carrier or a named agent for or on behalf of the carrier, or the master o

60、r a named agent for pr on behalf of the master. Any signature by the carrier, master or agent must be identified as that of the carrier, master or agent. 出具的是COSCO的提單 簽署：COSCO As Carrier 出具的是COSCO的提單 簽署：ABC SHIPPING COMPANY As agent for ( on behalf of ) the carrier: COSCOTO ORDERSHIPPER 中國遠(yuǎn)洋運(yùn)輸集團(tuán)公司中國遠(yuǎn)洋運(yùn)輸集團(tuán)公司CONSIGNEE COSCO NOTIFY PARTY Bill of Lading