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销售合同SALES CONTRACT卖方SELLER:Home Elegant Craft Jewelry Co., Ltd.Area D of Qingkouxiazhu Yiwu Zhejiang Province , ChinaTEL: 86 0579 85605546 FAX:86 0579 82855046编号NO.:LDC20130115日期DATE:Jan. 15, 2013地点SIGNED IN:Zhejiang, China买方BUYER:Red Wine Art Trading Co.Bergodef Hamburg , GermanyTEL:11665-39-523690 FAX:11665-39-523690买卖双方同意以下条款达成交易:This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及规格Commodity & Specification2. 数量Quantity3. 单价及价格条款Unit Price & Trade Terms4. 金额AmountCIF HAMBURG PORTIron Red Wine Rack (TYJJ-026)200cartons,10piece a carton,20000 pieces in all 1.2kg per piece, 20*21*36.5cm per piece2000PCSUSD 4.06USD 8120.00Total:2000 PCSUSD 8120.00允许WithPartial shipment is allowed.Transshipment is not allowed.More or less of shipment allowed at the sellers option.5.总值Total ValueUSD EIGHT THOUSAND ONE HUNDRED AND TWENTY ONLY.6.包装PackingTo be packed in new strong wooden carton (s) suitable for long distance ocean transportation and well protected against dampness, moisture, rust and rough handling. The seller shall be liable for any damage to the goods on account of improper packing and for any rust damage attributable to inadequate or improper protective measures taken by the seller, and in such case or cases any and all losses and/or expenses incurred in consequence thereof shall be borne by the seller.7.唛头Shipping Marks Red Wine Art Trading Co.Bergodef Hamburg , Germany1/2000LDC201301158.装运期及运输方式Time of Shipment & means of TransportationNot Late Than Feb.5, 2013 By Sea9.装运港及目的地Port of Loading & DestinationFrom : Ningbo Port, China To : Hamburg Port, Germany10.保险InsuranceTo be effected by the seller for 110% of full invoice value covering all risks up to C.I.C 1980.1.111.付款方式Terms of PaymentThe Buyers shall open through a bank acceptable to the seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15th day after the date of shipment.12. 装运通知Shipping AdviceImmediately the goods are completely loaded ,the sellers shall cable to notify the buyers of the contract number ,name of commodity ,quantity ,gross weight ,invoiced name of the carrying vessel and the date of sailing .In case the goods are not insured in time deliverying to the seller having failed to give timely advice ,any and all consequent losses shall be borne by the sellers. 13.质量保证 Guarantee of QualityThe seller shall guarantee that the goods are made of best materials ,with first class workmanship ,brand new ,unused and correspond in all respects with the quality ,specifications and performance as stipulated in this contract .The sellers shall also guarantee that the goods when correctly mounted and properly operated and maintained ,will give satisfactory performance for a period of 12 months starting from the date on which the goods arrive at the port of destination.14.检验和索赔 Inspect and Claims a.The manufacturers shall before making delivery ,make a precise and comprehensive inspection of the goods as regards their quality ,specifications ,performance and quantity/weight ,and issue certificates certifying that the goods are in conformity with the stipulations of this contract .The certificates shall from an integral part of the documents to be presented to the paying bank for negotiation/collection of payment but shall not be considered as final in respect of quality ,specifications ,performance and quantity/weight .Particulars and results of the test carried out by the manufacturers must be shown in a statement to be attached to the said Quality Certificate.b.After arrival of the goods at the port of destination ,the Buyers shall apply to the China Commodity inspection Bureau(hereinafter called the Bureau)for a preliminary inspection of the goods in respect of their quality ,specifications and quantity/weight .If any discrepancies are found by the Bureau regarding the specifications or the quantity/weight or both ,except those for which either the insurance company or the shipping company is responsible ,the Buyers shall ,within 120 days after discharge of the goods at the port of destination ,have the right either to reject the goods or to claim against the Sellers on the strength of the inspection certificate issued by the Buren.c.Within the guarantee period stipulated in Clause 13 here-of should the quality and /or the specifications of the goods be found not in conformity with the contracted stipulations,or should the goods prove defective for any reasons ,including latent defect of the use of unsuitable materials ,the Buyers shall arrange for an inspection to be carried out by the Bureau and have the right to claim against the Sellers on the strength of the inspection certificate issued by the Bureau.d. Any and all claims shall be regarded as accepted if the seller fail to reply within 30 days after receipt of the buyers claim 15.索赔解决方法 Settlement of ClaimsIn case the Sellers are liable for the discrepancies and a claim is made by the Buyers within the period of claim or quality guarantee period as stipulated in Clauses 13 and 14 of this contract .the Sellers shall settle the claim upon the agreement of the Buyers in the following ways:a.Agree to the rejection of the goods and refund to the Buyers the value of the goods so rejected in the same currency as contracted herein ,and to bear all direct losses and expenses in connection there with including interest accrued ,banking charges ,freight ,insurance premium ,inspection charges ,storage ,stevedore charges and all other necessary expenses required for he custody and protection of the rejected goods.b.Devaluate the goods according to the degree of inferiority ,extent of damage and amount of losses sustained by the Buyers.c.Replace the defective goods with new ones which conform to the specifications ,quality and performance as stipulated in this Contract ,and bear all expenses incurred to and direct losses sustained by the Buyers .The seller shall ,at the same time ,guarantee the quality of the replacement goods for a further period of 12 months as specified in Clause 17 of this Contract.16.人力不可抗拒事故 Force MajeureThe seller shall not be held responsible for any delay in delivery or non-delivery of the goods due to Force Majeure .However ,the seller shall advise the Buyers immediately of such occurrence and within fourteen days thereafter, shall send by airmail to the Buyers for their acceptance a certificate issued by the competent government authorities of the place where the accident occurs as evidence there of .Under such circumstances the seller ,however ,are still under the obligation to take all necessary measures to hasten the de-livery of the goods .In case the accident lasts for more than ten weeks ,the Buyers shall have the right to cancel this contract.17.迟交和罚款Late Delivery and PenaltyIn case of delayed delivery ,except for force majeure cases ,the Sellers shall pay to the Buyers for every week of delay a penalty mounting to 0.5% of the total value of the goods whose delivery has been delayed .Any fractional part of a week is to be considered a full week .The total amount of penalty shall not,however,exceed5% of the total value of the goods involved in late delivery and is to be deducted from the remount due to the Sellers by the paying bank at the time of negotiation ,or by the Buyers direct at the time of payment.In case the period of delay exceeds 10 wheels after the stipulated delivery date the Buyers have the right to terminate this contract but the Sellers shall not thereby be exempted from the payment of penalty.18.仲裁 Arbitration All disputes in connection with this contract or the execution there of shall be settled through friendly negotiations .In case no settlement can be reached through negotiations ,the case should then be submitted for arbitration to China International Economic and Trade Arbitration Commission, Beijing ,in accordance with its arbitration rules .The arbitration so all take place in Beijing and binding up-on both parties; neither party shall seek recourse to a law court or other authorities for revising the decision .The arbitration fee shall be borne by the losing part.19.备注RemarksThis Contract is made out in two original copies ,one copy to be held by each party in witness thereof.The BuyerThe Seller Red Wine Art Trading Co., Ltd Home Elegant Craft Jewelry Co., Ltd.(signature)(signature)出口成本核算费用单价数量总额备注原采购成本(不含增值税)RMB 25.202000PCSRMB 50400.00数据来自阿里巴巴网全球采购平台,详见Appendix Two(包含网址链接及图片)增值税费(增值税率为17%)RMB 4.282000PCSRMB 8560.00数据来自海关综合资讯信息网,详见Appendix Two(包含网址链接及图片)内陆运费RMB 30.3048 M3RMB 1456.00数据来自无忧运力网站,详见Appendix Two(包含网址链接及图片)假如以重量计价,则内陆运费=RMB 0.0126/kg *24000.00kg=RMB 304重量计价产生的费用小于体积计价产生的费用,按照计价原则,选体积计价报检费RMB 100.001RMB 100.00数据来自广东工业大学网络教学综合平台,详见Appendix Two(包含网址链接及图片)报关费RMB 100.001RMB 100.00其它口岸杂费订舱费RMB 350.001RMB 350.00港口设施按保费RMB 30.001RMB 30.00装箱费RMB 850.001RMB 850.00单证费RMB 40.001RMB 40.00文件费RMB 150.001RMB 150.00THCRMB 750.001RMB 750.00EDIRMB 5.001RMB 5.00电子装箱信息费RMB 10.001RMB 10.00海运费(含海运附加费)USD 2600.00单程USD 2600.00数据来自锦程物流全球服务中心网,详见Appendix Two(包含网址链接及图片)保险费(保险费率为12%)RMB 4.962000RMB 9926.55部分数据来自广东工业大学网络教学综合平台,详见Appendix Two(包含网址链接及图片) 其他数据由已知信息和计算公式得出,详见Appendix One银行费用(费率为0.125%,最低200元)RMB 1661.661RMB 1661.66部分数据来自广东工业大学网络教学综合平台,详见Appendix Two(包含网址链接及图片)其他数据由已知信息和计算公式得出,详见Appendix One出口退税(出口退税率为9%)RMB 2.272400.00kgRMB 5448.00部分数据来自全关通信息网,详见Appendix Two(包含网址链接及图片)其他数据由已知信息和计算公式得出,详见Appendix One由已知信息和计算公式可得(计算过程见Appendix One)企业的实际出口成本:RMB 84753.61企业的预期利润:RMB 8475.36企业的产品报价:USD 6.05 per piece CIF Hamburg Appendix One(推算出CIF报价、FOB报价、预期利润等)已知信息:采购成本:RMB 50400.00增值税:RMB 8560.00内陆运费:RMB 1456.00报关费:RMB 100报检费:RMB 100海运费:USD 2600.00 (一美元=6.2127人民币,即海运费为RMB 16153.02)保险费率:10%银行费用:包括议付费、L/C通知费、修改通知费(其中议付费率0.125%;L/C通知费(RMB200/次);修改通知费(RMB100/次) 最低费用RMB 200)其他费用:包括订舱费、港口设施按保费、装箱费、单证费、文件费、THC、EDI、电子装箱信息费,共计RMB 2185预期利润率:10%出口退税率: 9%/kg计算公式:合同金额(CIF价)=采购成本+增值税+内陆运费+报检费+报关费+海运费+保险费+银行费用+其他费用+预期利润出口退税实际出口成本= 采购成本+增值税+内陆运费+报检费+报关费+海运费+保险费+银行费用+其他费用出口退税 银行费用=L/C通知费(RMB200/次) + 合同金额(CIF价) 议付费率保险费用=合同金额(CIF价) (1+投保加成) 保险费率预期利润=实际出口成本 10%出口退税费=出口离岸价(FOB价) 出口退税率将数据代入以上公式,整理可得:实际出口成本=50400.00+8560.00+1456.00+100.00+100.00+16153.02+(CIF价 110% 12%)+(200.00+CIF价 0.125%)+2185.00(FO

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