《商务函电与单证》电子课件.ppt

商务函电与单证 电子课件介绍 课件简介 本课件以幻灯片形式 将国际贸易出口业务所用单证与模拟训练结合在一起 使用者既可以在学习过程中训练 又可以在训练过程中学习 具有较强的互动性 内容选择 LETTEROFCREDITBILLOFEXCHANGEINVOICEPACKINGLISTINSPECTIONCERTIFICATEcontinued 2 Tobecontinued CERTIFICATEOFORIGINEXPORTLICENSECUSTOMSDECLARATIONINSURANCEPOLICYBILLOFLADING 3 BUSINESSDOCUMENTS EXPORT Lesson1LetterofCreditLesson2BillofExchangeLesson3InvoiceLesson4PackingListLesson5InspectionCertificateLesson6CertificateofOrigin GSPFormALesson7ExportLicenseLesson8CustomsDeclarationLesson9InsurancePolicyLesson10OceanBillofLading 4 Lesson1LetterofCredit Contents 1 TheformofL CDocumentary clean irrevocable revocable confirmed unconfirmed sight usance transferable nontransferable2 L CNo andissuingdate3 Beneficiary4 Applicant5 Currencyandamount6 ValidityThemaincontentsofL C 7 DraftclauseItusuallyincludesdrawer draweeorpayer payee tenor drawnclauseanddateofdraft 8 DocumentsclauseThedocumentsrequiredshouldbeindicatedindetails 9 CommodityclauseThisclauseincludesdescriptionofgoods quantityandunitprice continued 5 Tobecontinued 10 Shipmentclause1 Portofloadingorshipmentfrom2 Portofdischargeordestination3 Timeofshipment4 Partialshipmentandtransshipmentareallowedorprohibited5 Modeofshipment11 Packingandshippingmarks12 Specialconditions 6 Specimen L C LETTEROFCREDIT 7 Practice AmendtheL Caccordingtothecontentsofcontract SalesContract Partial Date Sep 25 2003Seller DALIANTEXTILESIMPORT EXPORTCORP 4YINGCHUNSTREET DALIAN116002CHINABuyer DEAHOAPPARELCO LTD C P O BOX7155SEOUL KOREANameofcommodity women sandmen sstonewashjeansPrice USD 25perdozenCIFSeoullessthan2 discountQuantity women s1000pcsinsmallsize1200pcsinmediumsize1200pcsinlargesizeMen s600pcsinsmallsize1000pcsinmediumsize760pcsinlargesizecontinued 8 Tobecontinued Shipment beforeNov 10 2003PortofDestination Pusan KoreaPortofLoading Shanghai Chinese fromShanghaitoPusanDirectly nopartialshipment Packing tobepackedinboxesoftwodozeneach white blackandpinkassorted 100boxestoawoodencase Insurance tobeeffectedagainstallriskswithPICCasper110 invoicevalue Termsofpayment irrevocableanddocumentaryL CatsightissuedbyKoreaExchangeBankLETTEROFCREDIT 9 Lesson2BillofExchange Thepartiesofabillofexchangeare thedrawer whoisusuallytheexporterorthebeneficiaryofL C thedrawee payer whoisusuallytheimporterundercollectortheappointedbankerunderaletterofcredit Thepayee whoisthedrawerorthebearerofthebill Fromdifferentaspects billofexchangemaybeclassifiedintothefollowingkinds a SightbillandtimebillIfthedraftispayableatsightonpresentation itisasightordemandbill Ifthedraweeisrequiredtopaythebillatalatertime itisatimeorusancebill b CleanbillanddocumentarybillAbillofexchange whichaccomplieswithshippingdocumentsiscalleddocumentarybill whereasiscalledcleanbill c Commercialbillandbanker sbillItiscommercialbillwhenthedrawerisacommercialfirm Whenthedrawerisabank itisabankers bill 10 Specimen BillofExchange No 645 200869 GUANGZHOUJAN 13 2004 ExchangeforUSD18 200 00 At SightofthisFIRSTofExchange Secondofthesametenoranddateunpaid paytotheorderofBANKOFCHINA 5 thesumofSAYU S DOLLARSEIGHTEENTHOUSANDANDTWOHUNDREDONLY DrawnunderSAKURABANKLTD TOKYO ToAKURABANKLTD TOKYO GUANGDONGMACHINERYI E CORP GROUP 11 BillofExchange Thecomponentsofabill draftnumberMakeoutaccordingtotheinvoicenumberorfillin ASPERINVOICE placeanddateFillinthedrawer saddressandissuingdate amountFillincurrencyandfigures E g USD7 200 00 Stg3 600 00 DM7 500 00 JPY4 620 00etc tenorTherearetwokindsoftenor paymentatsightandpaymentintime Ifitistheformer AtSight istobeprinted Ifitisthelater toprint Atxxxdaysaftersight Atxxxdaysafterdateofdraft or AtxxxdaysafterdateofB Loronstipulateddate PayeeUsuallythreekindsofwritings a restrictiveorderMakeout payxxxcompanyonly Thiskindofbillcannotbenegotiable b demonstrativeorderMakeout payxxxcompany sorder or paytotheorderofxxxcompany Thiskindofbillcanbenegotiablewithendorsement continued 12 Tobecontinued c payabletobearerItisnegotiablewithoutendorsement Thepayeeiscommonlyabank thefollowingaremainbanksinChina BankofChinaTheIndustrial CommercialBankofChinaBankofCommunication China TheAgricultureBankofChina amountFillincapitalwordsandcurrency Itshouldbeinaccordancewith otherwisethebankwillrefusestopay Forexample SAYU S DollarsSEVENTHOUSANDTWOHUNDREDONLY SAYPOUNDSTERLINGTHREETHOUSANDSIXHUNDRENDONLY SAYDEUTSCHEMARKSEVENTHOUSANDFIVEHUNDRENONLY SAYJAPANESEYENFOURTHOUSANDSIXHUNDREDANDTWENTYONLY presentationItismadeoutas DrawnunderxxxBankL CNO xxxdatedxxx ifthetermofpaymentisL C Forcollection isprintedoncollectionbasis payerordraweeItisusuallytheissuingbank continued 13 Tobecontinued drawerThedraweristheprincipaloncollectionterms whileitisthebeneficiaryonL Cterms TheDrawershouldkeepinaccordancewiththestipulationofL Ccompletely Thedraftisnullandvoidwithoutsignatureandsealofthedrawer 14 Practice TheinvoicevalueisUS 528 000 00 numberis5536P211 Pleasemakeoutthedraftwiththefollowinginformation ISSUINGBANK BANKOFCHINA LIAONINGBRANCHL CNO 860002144560DATED 2004 6 20EXPIRYDATE 2004 8 21INJAPANAPPLICANT DALIANLIGHTINDUSTRIALPRODUCTSI ECORPORATION35YUHASTREET DALIAN CHINABENEFICIARY NISSHOIWAICORPORATIONTOKYO JAPANAMOUNT USD528 000 00AVAILABLEWITH BY BANKOFCHINATOKYOBRANCHTOKYOBYNEGOTIATIONDRAFTSAT 120DAYSAFTERTHEDATEOFSHIPMENTFOR100PCTOFTHEINVOICEVALUEDRAWEE BANKOFCHINA DALIANBILLOFEXCHANGE 15 Lesson3Invoice Thecontentsofinvoiceare 1 nameandaddressofsellerItisrelativelystable usuallyisprintedinadvance 2 theinvoicenumberThenumberisgivenbyexportcompanyitself 3 dateThedateofinvoiceshouldbeearlierthanthedateofshipment andnolaterthanthedateofdraftandthevalidityofL C 4 salescontractnumber5 theport placeofshipment6 theport placeofdestinationIfthetransshipmentisallowed theportoftransshipmentismarked Forexample FromDalianToHelsinkiW T withtransshipment HongKongbyVessel 7 nameandaddressofbuyerBuyeristhebeneficiary itsnameandaddressshouldbestrictlyinaccordancewiththestipulationofL C continued 16 Tobecontinued 8 marksandNo Itreferstotheshippingmarks Ifthereisnomark N M isprinted 9 descriptionofthegoodsFillinwiththestipulationofL C10 unitpriceandsumItconsistsofcurrency measurementunit sumandtradeterms ThisfourpartsshouldkeepinaccordancewithL Cstrictly 11 amountItcannotexceedthehighestamountstipulatedinL C 12 signatureofbeneficiaryTheinvoicewilltakeseffectaftersignedbythebeneficiary 17 Specimen Invoice INVOICE 18 Practice Makeoutthefollowinginvoicewiththegiveninformation SHIPMENT BEFOREMARCH28 2004L CNO ANDISSUEDDATE 78605NC0022MARCH04 2004BENEFICIARY LIAONINGTEXTILESI E CORP GROUP GARMENTSCO APPLICANT APRGARMENTSCO LTDKOWLONG H K DESCRIPTIONOFTHECOMMODITIES ORDERMERCHANDISEQUANTITYANDUNITPRICEAMOUNT74027 413BABY GIRL S100SETS 2PCS SET 10CTNSDEM15 300 00100 COTTONDEM153 00 SETCFRROTTERDAMTOP SKIRTS CNO BBGWF2023SHIPMENTDATE 2004 4 3TO2004 5 774027 414BABY GIRL SDRESS100SETS 10CTNSDEM15 300 0065 POLYESTER35 COTTONDEM153 00 SETCFRROTTERDAMS CNO BBGWS2024SHIPMENTDATE 2004 4 3TO2004 5 7continued 19 Tobecontinued 74027 476 BABY GIRL SSKIRT100SETS 5CTNSDEM9 000 00100 COTTONDEM90 00 SETCFRROTTERDAMS CNO BBGWF2028SHIPMENTDATE 2004 4 32004 5 7TOTALL CAMOUNT DEM39 600 00REMARKS SHIPPINGMARK C AMEDERLANDORDERNO ASMENTIONEDABOVE S CNO ASMENTIONEDABOVE C NNO 1 UPROTTERDAM 20 Lesson4PackingList WeightMemo MeasurementList PackingListisanindependentdocuments Itisusuallyrequestedbytheimportertoconfirmthenameofcommodity specification quantity marks numberofcartonandthepackingconditions Itisusuallyissuedbytheexporterandnotshowthevalueofthegoods shipmentandconsignee WeightMemoshowssomethingabouttheweightemphatically suchasgrossweight netweightandsoon Measurementlistshowssomethingabouteachindividuallot slength width heightandtotalvolumeonthebasisofpackinglist 21 Specimen PackingList WeightMemo MeasurementList PACKINGLIST 22 Practice MadeoutthefollowingPackingListasperthegiveninformation Issuedby HubeiZhongkenInternationalTradingCo LtdCovering 100PercentCottonTowelsContractNo 24HBZK 1001CNInvoiceNo andDate 88A6015March20 20043000Doz 100CTNS18x28inch37 40oz DozG W 3200kgsN W 3000kgsMeasurement 72 50 80cmMarks Packing Tendozenassortedcolorsperpolybag 30dozenpercartonPACKINGLIST 23 Lesson5InspectionCertificate Inspectioncertificateisadocumentcertifyingtheresultofcommodityinspectionissuedbyaninspectioninstitution Internationally importandexportcommodityinspectionsareexecutedbyathirdpartygenerallyknownassurveyor Someofthesurveyorsaregovernmentalorganization othersarerunbyindividualsortradeassociations Inourcountry theChinaExitandEntryInspectionandQuarantineBureau CIQ isthemaininstitutionauthorizedtoexaminethequality quantity packingetc Thepurposeoftheinspectionistoensurethatthegoodsareinaccordancewiththerelativelawsanddecreesofthecountry 1 ThefollowingInspectionCertificateareissuedbyCIQ 1 InspectionCertificateofQuality 质量检验证书 2 InspectionCertificateofQuantity 数量检验证书 3 InspectionCertificateofWeight 重量检验证书 4 InspectionCertificateofOrigin 原产地检验证书 continued 24 Tobecontinued 5 SanitaryInspectionCertificateorInspectionCertificateofHealth 卫生 健康检验证书 6 VeterinaryInspectionCertificate 兽医检验证 7 CertificateofValue 价值证明书 8 InspectionCertificateofDisinfection 消毒检验证书 9 InspectionCertificateofFumigation 熏蒸检验证书 10 InspectionCertificateonPhytosanitary 植物检验证书 2 Thefollowingdocumentsareissuedbynon officialorganization 1 InspectionCertificateIssuedbyExporter Manufacturer 出口商 生产厂检验证书 2 InspectionCertificateofSocieteGeneraledeSurveillanceS A 瑞士SGS检验证书 3 InspectionCertificateSignedbyImporter sRepresentative 进口商指定的代表签发的检验证书 25 Specimen INSPECTIONCERTIFICATE INSPECTIONCERTIFICATE 26 Practice MakeoutanApplicationforInspectionaccordingtothefollowinginvoice ifthereisnoinformationabouttheblank youcanfillinwith INSPECTIONCERTIFICATE 27 Lesson6CertificateofOrigin GSPFormA ACertificateofOriginisanindependentdocumentevidencingtheoriginofthegoodsormanufacturer Itcontainsthedescriptionofgoods quantityorweight valueofgoodsshipped onlyforapplicant itwillnotbeindicatedontheoriginalofficialcertificate andtheproducingarea Twokindsofcertificateoforiginaregenerallyadoptedinourcountry CertificateofOriginwhichisissuedbyCIQ ChinaExitandEntryInspectionandQuarantineBureau orCCPIT theChinaCouncilforthePromotionofInternationalTrade andGeneralizedSystemofPreferencecertificateoforiginFormA GSPFormA whichisissuedbyCIQ GSPFormmaybeusedtogetpreferentialimportdutiesinmanycountries suchasNewZealand Canada Japan EUmembersandoon 28 CertificateofOrigin GSPFormA Themaincontentsofcertificateoforigin 1 CertificateNo Thecertificateisinvalidifthecolumnisblank 2 ExporterTheexporter saddressisaskedtomakeoutindetailsincludingstreet doorplatenumber cityandcountry Ifthegoodsistransshipped thewordviaisaddedtotheexporter Forexample SINOCHEMInternationalEngineering TradingCorp 40FuchengRoad Beijing ChinaViaHongKongDamingCo Ltd 656GuangdongRoad HongKong3 ConsigneeItisusuallythebuyerorthenotifyoftheB L Ifitisrequiredtobeinblank TowhomItMayConcern or Toorder ismarkedhere Ifthetransactionistransittrade viaisaddedtotheconsignee forexample continued 29 Tobecontinued ALOTHAIANMTRADINGCO LTDP O BOX23631DUBAI U A E VIAHONGKONGDAMINGCO LTD566GUANGDONGROAD HONGKONG4 MeansoftransportandrouteTheportofdestinationandshipment termsofshipmentaretobemadeout Ifthetransshipmentisallowed theplaceoftransshipmentismarked Thefollowingisanexample FROMDALIANTOROTTERDAMVIAHONGKONGBYVESSEL 5 Country regionofdestinationItreferstothecountryorregionatwhichthegoodsisarrived themiddlebusinessmancannotbemadeout 6 ForcertifyingauthorityuseonlyItisusuallykeptinblank Thecontentismadeoutbytheissuingorganizationaccordingtotheconcretecondition 7 Marksandnumberscontinued 30 Tobecontinued Tobemadeoutaccordingtotheinvoice thephrases asperinvoiceNo xxx or AsperB LNO xxx arenotallowed N Misfilledinwhilethereisnomark 8 Numberandkindofpackages Descriptionofgoodse g ONEHUNDREDANDFIFTY 150 CARTONSOFMEN ST CPRINTEDJACKETSIXTY SEVEN 67 CARTONSOFBOY ST CPRINTEDJACKETOR150CARTONS ONEHUNDREDANDFIFTYCATRTONSONLY OFMEN ST CPRINTEDJACKET67CARTONS SIXTY SEVENCARTONSONLY OFBOY ST CPRINTEDJACKET9 H S CodeThepartshouldbekeepinconformitywithcustomsdeclaration 10 QuantityThequantityandmeasurementarerequiredtoprinted forexample continued 31 Tobecontinued 100setsN W 1000M Tor1000M T N W 11 NumberanddateofinvoicesAsperinvoice12 DeclarationbytheexporterTheissuingplaceanddateareprintedherewiththeexporter sstampandsignature ThedateisnolaterthanthedateofB Landnoearlierthanthedateofinvoice 13 CertificationTheissuingplaceanddatearetobemade Theissuershouldsignmanuallywithseal ThemainpointsofGSPFORMAare 4 Forofficialuse Ifthegoodshasbeenexported ISSUEDRETROSPECTIVELY isprintedinred Ifthecertificateislostorstolen THISCERTIFICATEISINREPLACEMENTOFCERTIFICATEOFORIGINNO DATEDWHICHISCANCELLED inredismarked continued 32 Tobecontinued 5 Itemnumber Ifthesamelothasdifferentvarieties 1 2 3 aremarkedaccordingtothevarieties ifthereisonlyonelot 1 mustbemarked 8 Origincriterion Tobemadeoutwiththereferenceonnotesoverleaf Otheritemsareomittedhere 33 Specimen1APPLICATIONFORCERTIFICATEOFORIGIN CERTIFICATEOFORIGIN 34 Specimen2 APPLICATIONFORGSPFORMA CERTIFICATEOFORIGIN 35 Specimen3 CERTIFICATEOFORIGIN CERTIFICATEOFORIGIN 36 Specimen4 CERTIFICATEOFFORMA CERTIFICATEOFORIGIN 37 Practice MakeouttheApplicationforGSPformAandCertificateofOriginaccordingtothegiveninvoice CERTIFICATEOFORIGIN 38 Lesson7ExportLicense Importandexportlicensebelongstothenon tariffbarrierininternationaltrade Thegovernmentstipulatesthattheimporterorexporterhavetogetthelicensebeforethespecialgoodsisimportedorexportedinordertomaintainhisowncountry sbenefit Licensesarenolongerrequiredformostexportproductsnow butsomeimportproductsneedit ExportersapplyforanexportlicensethroughtheMinistryofCommerceofthePeople sRepublicofChina Thecustomsofficerwillnotletthegoodspassifthereisnolicense Itisasystemtocontroltheforeigntradeandawarrantforcustomstoreleasethegoods 39 ExportLicense Themainpointsofapplicationforexportlicense 1 Theformmustbeoriginalinsteadofcopy Allcolumnsarefilledincleanlyandclearly thecontentscannotberevised 2 Thequality quantity specification unitpriceetc mustcomplywiththesalesofcontract theunitpricecannotexceedthestipulationsoftheMinistryofCommerceoftheP R C 3 Theexporter scode Itisrequiredcorrectlyandfully ThecodeisgivenbytheMinistryofCommerceoftheP R C oritsbranch 4 Theexportlicensenumberisarrangedbytheissuinginstitution 5 Therearetwokindsofexpirydate threemonthsandsixmonths 6 Theonlyonetradetermismadeouthere 7 Onlyonecontractnumbercanbefilledinthiscolumn 8 PlaceofclearanceThreenamesofexportportcanbefilledintheblank butonlyonecanbeused Continued 40 TOBECONTINUED 9 Country regionofbuyerItisthecountryorregiontowhichthegoodsisexported 10 Paymentconditions11 Modeoftransport12 Descriptionofgoods CodeofgoodsThecodeofgoodsreferstotheH S code 13 Unit14 SpecificationThisblankcannotbekeptinblank thecontentsshouldbecomplywiththecommodity refertocontract canbefilledinalso 15 UnitItismadeoutstrictlyaccordingtothestipulationoftheMinistryofCommerceofP R China Forexample theunitofweightiskilogram theunitofvolumeiscubicmeter theunitoflengthismeter 16 QuantityOnlyonedecimaliskept otherdecimalsisroundeddown 17 UnitpriceAsperthecontractandinvoice 41 Specimen EXPORTLICENSE EXPORTLICENSE 42 Practice MakeoutanApplicationforExportLicenseaccordingtothefollowinginvoice EXPORTLICENSE 43 Lesson8CustomsDeclaration Thepersonwhoasksfordeclarationisrequiredtobequalified thatistosay heshouldhavethecertificateofcustomsdeclaration TheexaminationisheldbytheGeneralAdministrationofCustomsofP R C Thecustomsdeclarationisindifferentcolors thewhiteoneismadeoutforgeneraltrade pinkoneisusedforprocessingtrade lightgreenpaperisusedforadoptedinassemblingandcompensationtrade lightbluepaperismadeoutforenterpriseinvestedbyforeigncapital Thecontentsofthesedocumentsaresimilar Theexporterhastoapplytothecustomsfordeclarationofthecommoditybeforetheshipment Thecustomsofficerwillreleasethecustomsdeclarationifthegoodsisuptotherequirement 44 CustomsDeclaration Thecomponentofcustomsdeclaration 1预录入编号 Itisgivenbythecustomswhiletheexporterisapplyingtocustoms 2海关编号 Itisgivenbythecustomsofficer 3 出口口岸 MadeoutinEnglishorphoneticalphabet 4 出口日期 Thedateofexportisthedateofshipment 5 申报日期 Itisthedatethattheexporterappliestothedeclaration 6 经营单位 Fillinthecompany snamewhosignstheS CinChineseandEnglishwordswithitsregistered10figuresnumberincustoms 7 运输方式 Fillinthemodeloftransportation Continued 45 Tobecontinued 8 运输工具名称 Fillinthenameofvesselandvoyage 9 提运单号 Onlyonenumberispermittedforonecopyofcustomsdeclaration itismadeoutrespectivelyiftherearemorethanoneB Lforthesamepatchofgoods 10 发货单位 Refertothemanufacturerorentrustingparty 11 贸易方式 12 征免性质 13 结汇方式 见代码表 ItistheL C collection remittanceetc 14 许可证号 Iftheexportlicenseisrequired fillingthelicensenumber 15 运抵国 地区 Itisthefinaldestination Continued 46 Tobecontinued 16 指运港 Itistheportofshipment 17 境内货源地 Itistheworksthatproducedthegoodsforexport 18 批准文号 19 成交方式 FillinthetradetermFOB CIForCFRetc 20 运费 Itisthechargespaidtoshippingcompanyfortransportation 21 保费 Thepremiumispaidforthegoods insuranceontheCIForCIPterms 22 杂费 Itistheotherchargesexceptthefreightandinsurancepremium 22 合同协议号 ItisS Cnumber 23 件数 Itismadeoutaccordingtothepackingcondition Continued 47 Tobecontinued 24 包装种类 Fillincarton bale drumandsoon 25 毛重 Referstothegrossweightwithpackingweight theunitiskg 26 净重 Itreferstonetweightwithoutpacking theunitiskg 27 集装箱号 ItisthecontainerNo 28 随附单据 Itistheotherdocumentsexceptcustomsdeclaration suchasS C invoice licenseetc 29 生产厂家 Itisthefinalfirmthatproducesthegoodsforexport 30 标记唛码及备注 Theshippingmarkprintedonthepackingisfilledin N M NOMARK ismadeoutifthereisnomark 31 项号 商品编号 Accordingtothe CommodityClassificationforChinaCustomsStatistics Continued 48 Tobecontinued 32 商品名称 规格型号 ThenameofthegoodsiswritteninEnglishandChinese 33 数量及单位 Fillinthequantityofpackageandmeasurementunit Forexample 200dozen 10000kilogramsetc 34 最终目的国 地区 单价 Madeoutasperthetermsofprice e g US 600 MTCIFROTTERDAM HOLLAND 35 总价 ItistheamountontheFOBbasis 36 税费征收情况 Thiscolumnismadeoutbycustomsofficer 37 申报单位 签章 Thesealisforspecialuse 49 Specimen CUSTOMSDECLARATION CUSTOMSDECLARATION