单证实物.doc

进出口业务单证教学实习指导书进出口业务单证课程教学实习指导书课程名称：进出口业务单证实习学期：第5学期开课院系：外语系指导教师：陈杰课程适用对象：商务英语专业、商务日语专业学生实习目的：1）进一步加深学生对UCP有关条款的理解；2）培养学生审核信用证、防范贸易风险的能力；3）锻炼学生运用电脑进行文字输入和编辑能力；4）使学生较熟练地掌握各种结汇单证的缮制。实习内容：信用证的审核及根据信用证缮制各种结汇单据，包括发票、装箱单、 提单、保险单、原产地证、汇票。实习安排：审核信用证-4学时；商业发票、装箱单-2学时；提单-2学时；保险单-2学时；汇票-2学时；原产地证及其他单据-2学时；完成实习小结-2学时实习方式：1. 集中指导与自主实践相结合，充分利用图书馆和语音实验室；2. 实践练习与教师讲解和点评相结合；3. 实习时间安排：初期向学生说明实习要求及注意事项；实习期间围绕实习目标，根据实习计划要求安排实习内容、实习作业；实习后应整理好所有实习资料。基本要求：1实习期间学生必须严格遵守校纪校规；2实习期间学生必须严格服从实习指导教师的安排，完成实习任务；3学生按照实习要求，完成实习作业，撰写实习报告，进行个人实习小结；4学生实习成绩计入成绩册，作为课程总评成绩的依据之一；5实习结束后，要求指导教师上交课程实习资料包。考核方式：综合评价。考核成绩：成绩由四部分组成：1、实习出勤率占实习成绩10%；2、实习表现占实习成绩40%；3、实习小结占实习成绩40%；4、老师鉴定占实习成绩10%。推荐参考用书：姚大伟等. 国际商务单证理论与实务M. 北京: 中国商务出版社黎孝先. 国际贸易实务M. 北京: 对外经济贸易大学出版社操作要求：一、信用证审核请根据审证的一般原则和方法对收到的信用证进行认真细致的审核，列明信用证存在的问题并陈述要求改证的理由。提示：（一） 信用证同合同比较，常会出现的问题：1 L/C的商品货号与合同不符。2 金额（大写/小写）与合同不一致。3 L/C条款与合同相应条款不符。 （例如：保险条款在合同中写明All Risks as per C.I.I dated 1/1/1982. 但L/C显示War Risk and All risks. ）4 付款方式不符合同要求。 （例如：合同中为by sight L/C, 而信用证中为draft at 30days sight. ）注意：信用证的规定可以比合同条款宽松。（二） 信用证本身常出现的问题：1 注意L/C的到期地点。2 信开本信用证应写明subject to UCP 500。3 注意信用证三期，即：有效期、装运期和交单期。4 L./C中的软条款。（例如：要求卖方提交客检证书；正本B/L全部或部分直寄客户。）二、改证函根据你的审证结果草拟改证函，要求列明不符点，并清晰告知客户如何进行修改。注意出口商应将改证函写给进口商，而非开证行。三、根据出口单据制作的要求及国外银行开来的信用证和修改书中的具体规定，缮制全套出口单据。（相关空白单据另附）提示：1. 根据信用证及信用证修改书缮制单据。2. 提交单据的种类、份数应符合信用证的要求。3. 信用证中如有特别条款，应注意其中的内容。补充资料：实际出货数量：5200PCS；包装尺寸：57cm*40cm*40cm；毛重：10kgs/ctn；净重：9kgs/ctn；商品H.S.Code: 6203320090，保险单号：BJ123456；装船日：DEC.30,2006；船名、航次：PUHE V.246W提单号：B/L No.COSUSHA003189；集装箱箱号：CN：GATU8544387；封号：3320757；制单员：李华合同：SALES CONTRACTNO.: JY06125 DATE: NOV.6,2006THE SELLER: ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD. 118 XUEYUAN SREET, HANGZHOU, P. R. CHINATHE BUYER: SUN CORPORATION 5 KING ROAD, DUBAI, UAEThis Contract is made by and between the Buyer and Seller, whereby the Buyer agree to buy and the Seller agree to sell the under-mentioned commodity according to the terms and conditions stipulated below:Commodity & specificationQuantityUnit priceAmountBoys JacketShell: woven twill 100% cottonLining: woven 100% polyesterAs per the confirmed sample of Oct.22,2006 and Order no. 989898Style no. BJ1235000pcsCIFC5% DUBAI USD10.70/pcUSD53500.00TOTAL5000pcsUSD53500.00TOTAL CONTRACT VALUE: SAY U.S. DOLLARS FIFTY THREE THOUSAND FIVE HUNDRED ONLY.SIZE/COLOR ASSORTMENTSizeColor9298104110116TotalWhite4407007003603002500Red4407007003603002500Total880140014007206005000More or less 5% of the quantity and the amount are allowed.PACKING: 20 pieces of boys jackets are packed in one export standard carton, solid color and solid size in the same carton.MARKS:Shipping mark includes SUN, S/C no., style no., port of destination and carton no.Side mark must show the color, the size of carton and pieces per carton.TIME OF SHIPMENT:Within 60 days upon receipt of the L/C which accord with relevant clauses of this Contract.PORT OF LOADING AND DESTINATION:From Shanghai, China to Dubai, UAETransshipment is allowed and partial shipment is prohibited.INSURANCE: To be effected by the seller for 110% of invoice value covering All Risks and War Risks as per CIC of PICC dated 01/01/1981.？TERMS OF PAYMENT: By irrevocable Letter of Credit at 60 days after sight, reaching the seller not later than Nov.30,2006 and remaining valid for negotiation in China for further 15 days after the effected shipment. In case of late arrival of the L/C, the seller shall not be liable for any delay in shipment and shall have the right to rescind the contract and / or claim for damages.DOCUMENTS:+ Signed Invoice in triplicate, one original of which should be certified by Chamber of Commerce or CCPIT and legalized by UAE embassy/consulate in sellers country.+ Full set (3/3) of clean on board ocean Bill of Lading marked “freight prepaid” made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Origin certified by Chamber of Commerce or CCPIT and legalized by UAE embassy/consulate in sellers country.INSPECTION:The certificate of Quality issued by the China Entry-Exit Inspection and Quarantine Bureau shall be taken as the basis of delivery.CLAIMS:In case discrepancy on the quality or quantity of the goods is found by the buyer, after arrival of the goods at the port of destination, the buyer may, within 30 days and 15 days respectively after arrival of the goods at the port of destination, lodge with the seller a claim which should be supported by an Inspection Certificate issued by a public surveyor approved by the seller. The seller shall, on the merits of the claim, either make good the loss sustained by the buyer or reject their claim, it being agreed that the seller shall not be held responsible for any loss or losses due to natural cause falling within the responsibility of Shipowners or the Underwriters. The seller shall reply to the buyer within 30 days after receipt of the claim.LATE DELIVERY AND PENALTY:In case of late delivery, the Buyer shall have the right to cancel this contract, reject the goods and lodge a claim against the Seller. Except for Force Majeure, if late delivery occurs, the Seller must pay a penalty, and the Buyer shall have the right to lodge a claim against the Seller. The rate of penalty is charged at 0.5% for every 7 days, odd days less than 7 days should be counted as 7 days. The total penalty amount will not exceed 5% of the shipment value. The penalty shall be deducted by the paying bank or the Buyer from the payment.FORCE MAJEURE:The seller shall not be held responsible if they, owing to Force Majeure cause or causes, fail to make delivery within the time stipulated in the Contract or cannot deliver the goods. However, in such a case, the seller shall inform the buyer immediately by cable and if it is requested by the buyer, the seller shall also deliver to buyer by registered letter, a certificate attesting the existence of such a cause or causes.ARBITRATION:All disputes in connection with this contract or the execution thereof shall be settled amicably by negotiation. In case no settlement can be reached, the case shall then be submitted to the China International Economic Trade Arbitration Commission for Settlement by arbitration in accordance with the Commissions arbitration rules. The award rendered by the commission shall be final and binding on both parties. The fees for arbitration shall be borne by the losing party unless otherwise awarded.This contract is made in four original copies and becomes valid after signature, two copies to be held by each party.Signed by: THE SELLER: THE BUYER:ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD. SUN CORPORATION 陈奇 Peter White信用证MT 700 ISSUE OF A DOCUMENTARY CREDITSENDERHSBC BANK PLC, DUBAI, UAERECEIVER HANGZHOU CITY COMMERCIAL BANK, HANGZHOU, CHINASEQUENCE OF TOTAL ：27 ：1 / 1FORM OF DOC. CREDIT ：40A：IRREVOCABLEDOC. CREDIT NUMBER ：20 ：KKK061888DATE OF ISSUE ：31C：061115APPLICABLE RULES ：40E：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY ：31D：DATE 070130 PLACE IN UAEAPPLICANT ：50 ：SUN CORPORATION5 KING ROAD, DUBAI, UAEBENEFICIARY ： 59：ZHEJIANG JINYUN IMPORT & EXPORT CORPORATION118 XUEYUAN SREET, HANGZHOU, P.R.CHINAAMOUNT：32B：CURRENCY USD AMOUNT 54500.00AVAILABLE WITH/BY ：41D：ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .：42C：120 DAYS AFTER SIGHTDRAWEE：42A：HSBC BANK PLC, NEW YORKPARTIAL SHIPMTS：43P：PROHIBITEDTRANSSHIPMENT ：43T：ALLOWEDPORT OF LOADING/ ：44E：CHIENESE MAIN PORTAIRPORT OF DEPARTUREPORT OF DISCHARGE：44F：DUBAI, UAELATEST DATE OF SHIPMENT ：44C：070101DESCRIPTION OF GOODS：45A：5000PCS BOYS JACKET, SHELL: WOVEN TWILL 100%AND/OR SERVICES COTTON, LINING: WOVEN 100% POLYESTER, STYLE NO. BJ123, ORDER NO.989898, AS PER S/C NO. JY06125 AT USD10.90/PC CIFC5% DUBAI, PACKED IN 20PCS/CTNDOCUMENTS REQUIRED：46A：+ COMMERCIAL INVOICE SIGNED IN INK IN TRIPLICATE. ONE ORIGINAL OF WHICH SHOULD BE CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT AND LEGALIZED BY UAE EMBASSY/CONSULATE IN SELLERS COUNTRY.+ PACKING LIST IN TRIPLICATE.+ CERTIFICATE OF CHINESE ORIGIN CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT AND LEGALIZED BY UAE EMBASSY/CONSULATE IN SELLERS COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120% INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC (1/1/1981) INCL. WAREHOUSE TO WAREHOUSE AND I.O.P AND SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO APPLICANT MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.+ SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, QUANTITY, NET WEIGHT AND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OF LADING.ADDITIONAL CONDITION：47A：+ DOCUMENTS DATED PRIOR TO THE DATE OF THIS CREDIT ARE NOT ACCEPTABLE.+ THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS.+ TRANSSHIPMENT ALLOWED AT HONGKONG ONLY.+ SHORT FORM/CHARTER PARTY/THIRD PARTY BILL OF LADING ARE NOT ACCEPTABLE.+ SHIPMENT MUST BE EFFECTED BY 120 FULL CONTAINER LOAD. B/L TO SHOW EVIDENCE OF THIS EFFECT IS REQUIRED.+ THE GOODS SHIPPED ARE NEITHER ISRAELI ORIGIN NOR DO THEY CONTAIN ISRAELI MATERIALS NOR ARE THEY EXPORTED FROM ISRAEL, BENEFICIARYS CERTIFICATE TO THIS EFFECT IS REQUIRED.+ ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT A DISCREPANCY FEE OF GBP40.00 PLUS TELEX COSTS OR OTHER CURRENCY EQUIVALENT. THIS CHARGE WILL BE DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE ELECT TO CONSULT THE APPLICANT FOR A WAIVERCHARGES：71B： ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING FEE.PERIOD FOR PRESENTATION ：48：WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT.CONFIRMATION INSTRUCTION：49： WITHOUTREIMBURSING BANK：53A：HSBC BANK PLC, NEW YORKINFORMATION TO ：78：ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOTPRESENTING BANK BY COURIER TO HSBC BANK PLC, TRADE SERVICES, DUBAI BRANCH, P O BOX 66, HSBC BANK BUILDING 312/45 Al SUQARE ROAD, DUBAI, UAE. 信用证修改书：MT 707 AMENDMENT TO A DOCUMENTARY CREDITSENDERHSBC BANK PLC, DUBAI, UAERECEIVER HANGZHOU CITY COMMERCIAL BANK, HANGZHOU, CHINASENDERS REFERENCE ：20 ：KKK061888RECEIVERS REFERENCE ：21 ：NONREFDATE OF ISSUE ：31C：061120NUMBER OF AMENDMENT ：26E：01BENEFICIARY (BEFORE ：59 ：ZHEJIANG JINYUN IMPORT & EXPORT CORPORATIONTHIS AMENDMENT) 118 XUEYUAN SREET, HANGZHOU, P.R.CHINANEW DATE AND PLACE OF EXPIRY ：31E：DATE 070205 PLACE IN CHINADECREASE OF DOCUMENTARY ：33B：CURRENCY USD AMOUNT 1000.00CREDIT AMOUNTNEW DOCUMENTARY CREDIT ：34B：CURRENCY USD AMOUNT 53500.00AMOUNT AFTER AMENDMENTPERCENTAGE CREDIT ：39A：05/05AMOUNT TOLERANCELATEST DATE OF SHIPMENT ：44C：070120NARRATIVE ：79 ：UNDER FIELD 45A, UNIT PRICE AMENDED TO USD10.70/PC.UNDER FIELD 59, AMENDED TO: ZHEJIANG JINYUAN IMPORT & EXPORT CO., LTD.UNDER FIELD 42C, AMENDED TO: AT 60 DAYS AFTER SIGHT.UNDER FIELD 48, AMENDED TO: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT.UNDER FIELD 46A, THE AMOUNT INSURED AMENDED TO: 110% INVOICE VALUE.UNDER FIELD 46A, THE CONSIGNEE OF B/L AMENDED TO: TO ORDER.UNDER FIELD 71B, AMENDED TO: ALL CHARGES AND COMMSSIONS OUTSIDE UAE ARE FOR ACCOUNT OF BENEFICIARY EXCLUDING REIMBURSING FEE.UNDER FIELD 47A, INCREASE THE CLAUSE: MORE OR LESS 5 PCT OF QUANTITY OF GOODS IS ALLOWED.OTHER TERMS AND CONDITIONS REMAIN UNCHANGED. AMENDMENT FEE USD25.00 AND CABLE FEE USD30.00 ARE FOR A/C OF APPLICANT.SUBJICT TO UCPDC (1993 REVISION) ICC PUB.NO.500（1）商业发票ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD.118 XUEYUAN SREET, HANGZHOU, P.R.CHINATEL： 0086-571-86739273 FAX： 0086-571-86739273COMMERCIAL INVOICETO：SUN CORPORATION5 KING ROAD，DUBAI，UAEInvoice No.:JY2006009Invoice Date:NOV22,2006S/C No.:JY06125S/C Date:NOV.6,2006From:SHANGHAITo:DUBAILetter of Credit No.:KKK061888Issued By:HSBC BANK PLC,DUBAI,UAEDate of Issue:NOV.15,2006Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountSUNS/C No.: JY06125Style No.:BJ123Port Of Destination: DUBAICarton No.:1-260 CIFC5% DUBAIBOYS JACKETSHELL:WOVEN TWILL 100% COTTONLINING: WOVEN 100% POLYESTERSTYLE NO.BJ123, ORDER NO.989898AS PER S/C NO.JY06125PACKED IN 20PCS/CTN,TOTALLY TWO HUNDRED AND SIXTY CARTONS ONLY 5200PCSUSD10.70/PCLESS:C5% USD55,640.00 USD 2,782.00TOTAL: 5200PCS NET VALUEUSD52,858.00SAY TOTAL: SAY U.S. DOLLARS FIFTY YWO THOUSAND EIGHT HUNDRED AND FIFTYEIGHT ONLY.FOR AND ON BEHALF OF: ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD.（2）装箱单ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD.118 XUEYUAN SREET, HANGZHOU, P.R.CHINATEL： 0086-571-86739273 FAX： 0086-571-86739273PACKING LISTTo:SUN CORPORATION5 KING ROAD，DUBAI，UAEInvoice No.:JY20060098Invoice Date:NOV.22,2006S/C No.:JY06125S/C Date:NOV.6,2006From:SHANGHAI,CHINATo: DUBAI,UAELetter of Credit No.:KKK061888Issued By: HSBC BANK PLC,DUBAI,UAEDate of Issue:NOV15,2006Marks and NumbersNumber and kind of packageDescription of goodsQuantityPackageG.WN.WMeas.SUNS/C No.: JY06125Style No.:BJ123Port Of Destination: DUBAICarton No.:1-260BOYS JACKETSTYLE NO.BJ123, ORDER NO.989898AS PER S/C NO.JY06125PACKED IN 20 PCS/CTN,SHIPPED IN 120 FCL5,200PCS260CARTONS2,600KGS2,340KGS23.712CBMTOTAL:5,200PCS260CTNS2,600KGS2,340KGS23712CBMSAY TOTAL: SAY TWO HUNDRED AND SIXTY CARTONS ONLY （3）一般原产地证ORIGINAL1.ExporterCertificate No.+ZHEJIANG JINYUAN IMPORT AND EXPORT CO.,LTD118 XUEYUAN SREET,HANGZHOUP.R.CHINACERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OF CHINA2.ConsigneeSUN CORPORATION5 KING ROAD,DUBAI,UAE3.Means of transport and route5.For certifying authority use onlyFROM SHANGHAI TO DUBAIBY SEA4.Country / region of destinationUAE6.Marks and numbers7.Number and kind of packages; description of goods8.H.S.Code9.Quantity10.Numberand date ofinvoicesSUNS/C No.: JY06125Style No.:BJ123Port Of Destination: DUBAICarton No.:1-260TWO HUNDRED AND SIXTY (260) CARTONS OFBOYS JACKET*AS PER L/C NO.KKK061888L/C DATE:NOV.15,2006NAME OF ISSUING BANK:HSBC BANK PLC,DUBAI,UAE62033200905,200PCSJY20060098NOV.22,200611.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods were produced in China and that they comply with the Rules of Origin of the Peoples Republic of China.12.CertificationIt is hereby certified that the declaration by the exporter is correct. ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD.HANGZHOU,DEC.25,2006-Place and date, signature and stamp of authorized signatory-Place and date, signature and stamp of certifying authority（4）保险单货物运输保险单CARGO TRANSPORTATION INSURANCE POLICY发票号(INVOICE NO.)JY20060098保单号次POLICY NO.BJ123456合同号(CONTRACT NO.)JY06125信用证号(L/C NO.)KKK061888被保险人：INSURED:ZHEJIANG JINYUAN IMPORT AND EXPORT CO.,LTD中国人民保险公司(以下简称本公司)根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLES INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED “THE COMPANY”) AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED, UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON.标记MARKS&NOS包装及数量QUANTITY保险货物项目DESCRIPTION OF GOODS保险金额AMOUNT INSUREDSUNS/C No.: JY06125Style No.:BJ123Port Of Destination: DUBAICarton No.:1-260260 CTNSBOYS JACKETUSD61,204总保险金额TOTAL AMOUNT INSURED:SAY US DOLLARS SIXTY ONE THOUSAND TWO HUNDRED AND FOUR ONLY保费：PERMIUM:AS ARRANGED启运日期DATE OF COMMENCEMENT:JAN.2,2007装载运输工具：PER CONVEYANCE:PUHE V.246W自FROM:SHANGHAI经VIA*至TODUBAI承保险别：CONDITIONS: COVERING ALL RISKS AND WAR RISKS OF CIC OF PICC (1/1/1981) INCL.WAREHOUSE TO WAREHOUSE AND I.O.P L/C NO.KKK061888L/C DATE:NOV.15,2006NAME OF ISSUING BANK:HSBC BANK PLC,DUBAI,UAE所保货物,如发生保险单项下可能引起索赔的损失或损坏,应立即通知本公司下述代理人查勘。如有索赔,应向本公司提交保单正本(本保险单共有2份正本)及有关文件。如一份正本已用于索赔，其余正本自动失效。IN THE EVENT OF LOSS OR DAMAGE WITCH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE