《外贸单证》实验指导书.doc

商贸系国际商务教研室精品文档基本信息【基础信息】 1我出口公司和德国进口公司基本情况。 恒信进出口有限公司(以下简称恒信公司)名址： EVERTRUST IMP.EXP.COLTD ROOM 203，WORLD TRADE CENTER，277 WU XING ROAD，SHANGHAI, CHINATEL：86216433 1255，FAX：862164331256公司编号 BOX02 银行账号 7938724375 德国进口公司(以下简称德国公司)名址： GLOBLE TRADING UM GMBH MOOSFELDSTRABE 96 85238 PETERSHAUSEN，W-GERMANY TEL：081376280 FAX：081376290 EMAIL ADDRESS：GLOBLEARCORDE2恒信公司产品信息见综合案例表11。综合案例表1-1 恒信公司商品信息表商品举重器(DUMBBELL SETS)货号G6610 (5KG)G6610 (10KG)G6610 (15KG)包装方式2套箱20箱托盘1套箱20箱托盘10套箱10箱托盘毛净重5kgs10kgs15kgs供货单价40元/套70元/套110元套起订量20集装箱20集装箱20集装箱总量1 700套1 700套1 700套核算项目核算过程核算结果单位 总体积 0.0147l 70025立方米 总毛重101 700 17 公吨 3有关出口费用见综合案例表l一2。综合案例表12 恒信公司举重器出口费用明细表 单位：元国内费用 国外运费（美元）汇率利润率保险费率（%）增值税税率退税率国内运费商检报关费港杂费包装费一切险战争险保险加成率100078515251/套19507.7110%0.70.31017%9%2006年6月12日的中国日报(China Daily)上刊登，德国公司欲求购中国产的举重器。恒信进出口有限公司得到信息后迅速与德国GLOBLE TRADING UM GMBH进行联系，经过建立业务关系、发盘、还盘等一系列的贸易磋商，最终双方最终签订售货确认书(编号：KH-SPTSC28)。SALES CONFIRMATION S/C No：KH-SPTSC28Date：30-July-2006The Seller: EVERTRUST IMP.&EXP.CO The Buyer: GLOBLE TRADING UM GMBH LTDLTD.Address：ROOM 203，WORLD TRADE Address：85238 PETERSHAUSEN,W-GERMANY CENTER，277 WU XING ROAD，SHANGHAI，CHINAItem NoCommodity & SpecificationsUnitQuantityUnit Price(US$) Amount (US$) G6610Dumbbell 10kgssetset1 700 10.67 18139.00TOTAL： US DOLLAR EIGHTEEN THOUSAND AND 0NE HUNDRED THIRTYNINE ONLYPRICE TERM：CIF Hamburg，German PACKING：to be packed in cartons of 1 set each，20 cartons to a plate，total 1700 cartons to one20container PORT OF LOADING：ShanghaiPORT OF DESTINATION：HamburgTIME OF SHIPMENT：within 30 days after receipt of the relevant LCTERMS OF PAYMENT：by irrevocable LC at 30 days sight through a bank acceptable to thesellerThe buyer shall open the LC to the seller before August 4，2006The LC shall be valid fornegotiation in China until the 15th day after the date of shipmentINSURANCE：to be covered by the seller for 110of invoice value against All Risks and WarRisk as per CICOTHER TERMS AND CONDITIONS： 1The buyer shall have the covering letter of credit reach the Seller 30 days before shipment，failing which the Seller reserves the right to rescind without further notice，or to regard as still valid whole or any part of this contract not fulfilled by the Buyer，or to lodge a claim for losses thus sustained，if any2In case of any discrepancy in QualityQuantity，claim should be filed by the Buyer within 130 days after the arrival of the goods at port of destination；while for quantity discrepancy，claim should be filed by the Buyer within 1 50 days after the arrival of the goods at port of destination3For transactions concluded on CIFbasis，it is understood that the insurance amount will be for 110of the invoice value against the risks specified in the Sales ConfirmationIf additional insurance amount or coverage required，the Buyer must have the consent of the Seller before Shipment，and the additional premium is to be borne by the Buyer4The Seller shall not hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natural disasters，war or other causes of Force MajeureHowever, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 1 5 days by registered airmail with a certificate issued by the China Council for me Promotion of International Trade attesting such event(s) 5All disputes arising out of the performance of, or relating to this contract，shall be settledthrough negotiationIn case no settlement can be reached through negotiation，the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with its arbitral rulesThe arbitration shall take place in ShanghaiThe arbitral award is final and binding upon both parties 6The Buyer is requested to sign and return one copy of this contract immediately after receipt of the sameObjection，if any，should be raised by the Buyer within 3 working days，otherwise it is understood that the Buyer has accepted the terms and conditions of this contract7Special conditions： (These shall prevail over a11 printed terms in case of any conflict)THE SELLER THE BUYER EVERTRUST IMP.&EXP.CO.LTD GLOBLE TRADING UM GMBH_ (signature) (signature)恒信进出口有限公司致函德国公司，告知随函附寄售货确认书，请其会签并寄回一份，并要求其按约开出信用证。实验一 审证、改证实验一、实验目的与要求本实验的目的是使实验者进一步理解信用证的性质，掌握信用证的基本内容、审核依据，具备审核信用证的能力。能够准确的依据合同有关条款，审核信用证是否存在不符点，是否存在不能接受的软条款，同时进一步理解买卖合同中信用证细节条款的重要性。二、实验数据SWIFT MT700和MT701的代号说明，MT700格式说明代码(Tag)栏位名称(Field Name) 27合计次序(Sequence of Total)20信用证编号(Documentary Credit Number)45B货物描述与交易条件(Description Goods andor Services)46B应具备单据(Documents Required) 47B附加条件(Additional Conditions)50申请人(Application)59受益人(Beneficiary)32B币别代号、金额(Currency Code，Amount) 39A信用证金额加减百分率(Percentage Credit Amount)39B最高信用证金额(Maximum Credit Amount)39C可附加金额(Additional Amount Covered)39B最高信用证金额(Maximum Credit Amount)39C可附加金额(Additional Amount Covered)41A向银行押汇，押汇方式为(Available WithBy) 42C汇票期限(Drafts at)42A付款人(Drawee)42M混合付款指示(Mixed Payment Details)42P延期付款指示(Deferred Payment Details)43P分运(Partial Shipments)44A由装船发送接管(Loading on BoardDispatchTaking in Charge atfrom)44B装还全(For Transportation to)44C最后装船日(Latest Date of Shipment)44D装运期(Shipment Period)45A货物描述与交易条件(Description Goods andor Services)46A应具备单据(Documents Required)47A附加条件(Additional Conditions)71B费用(Charges)48提示期间(Period for Presentation)49保兑指示(Confirmation Instructions) 53a清算银行(Reimbursement Bank)78对付款/承兑/让购银行之指不(Instructions to the PayingAcceptingNegotiation bank)57a收讯银行以外的通知银行(“Advise Through”Bank) 72银行间的备注(Sender to Receiver Information)27合计次序(Sequence of Total)20信用证编号(Documentary Credit Number)45B货物及或劳务描述(Description of goods andor Service)46B应具备单据(Documents Required)47B附加条件(Additional Conditions)注：合计次序是本证的页次，共两个数字，前后各一。例如“12”，其中2指本证共2页，“1”指本页为第1页。MT700格式只有1页，如果信用证的内容超过该格式，报文自动转为MT701格式。德国GLOBLE TRADING UM GMBH公司开来的信用证如下：-信用证 *RECEIVED MESSAGE* 3-AUG-2006 08：30 page no：5294 Status ：MESSAGE DELIVERED Station 1 BEGINNING OF MESSAGE- RCVD * FINSessionOSN ：F01 6036 942305 RCVD * Own Address ：COMMONSHADLN BANK OF CHINA SHANGHAI RCVD * BRANCH 50 HUOIU RD，SHANGHAI RCVD * CHINA RCVD *Output Message Type ：700 ISSUE OF A DOCUMENTRAY CREDITRCVD *Input Time ：140l RCVD * MIR ：060802DEUTGEBKAxxx5737638647 RCVD * Sent by ：AYUDTHBKAXXX DEUTSCHE BANK RCVD * FILIAL HANNOVER RCVD * Output Date/Time ：060802/1002 RCVD *Priority ：Normal RCVD * -RCVD *27/ SEQUENCE OF TOTAL RCVD * 11 RCVD *40A/ FORM 0F DOCUMENTARY CREDIT RCVD * IRREVOCABLE RCVD *20 DOCUMENTARY CREDIT NUMBER RCVD * 384010021947 RCVD *31C DATE 0F ISSUE RCVD * 060802RCVD * 02-AUG-2006RCVD *31D/ DATE AND PLACE OF EXPIRYRCVD * 060905 CHINA RCVD * 05-SEP-2006RCVD *50/ APPLICANTRCVD * GLOBLE TRADING UM GMBHRCVD * M00SFELDSTRABE 96RCVD * 85238 PETERSHAUSEN，W-GERMANYRCVD *59/ BENEFICIARYNAME&ADDRESSRCVD * EVERTRUST IM PAND EXP .C0.LTDRCVD * R00M 203，WORLD TRADE CENTERRCVD * 277 WU XING ROADRCVD * SHANGHAI,CHINARCVD *32B/ CURRENCY CODE,AMOUNTRCVD * USDl813900RCVD * US DollarRCVD * 18139,00RCVD *41D/ AVAILABLE WITHBY? - NAME&ADDRRCVD * ANY BANK,IN CHINARCVD * BY NEGOTIATIONRCVD *42C/ DRAFTS ATRCVD * 60 DAYS SIGHTRCVD *42A/ DRAWEENAME&ADDRESSRCVD * ISSUING BANKRCVD * PARTIAL SHIPMENTSRCVD * NOT ALLOWEDRCVD *43T/ TRANSSHIPMENT RCVD * NOT ALLOWEDRCVD *44A/ ON BOARDDISP/TAKING CHARGE AT/FRCVD * SHANGHAI,CHINARCVD * FOR TRANSPORTATION TORCVD * HAMBURG GERMAN*RECEIVED MESSAGE* 3-AUG-2006 08：30page no：5295 Status ：MESSAGE DELIVERED Station ：l CONTINUATl0N OF MESSAGE-RCVD *44C/ LATEST DATE 0F SHIPMENTRCVD * 060830RCVD * 30-AUG-2006RCVD *45A/ DESCRIPTION OF GOODSO R SERVICERCVD * 1700 SETS 0F DUMBBELLART N0G661010KGSRCVD * AT PRICE OF USD 10.67SETRCVD * TOAL AMOUNT：USD 18139.00RCVD * CIF HAMBURG GERMAN (INCOTERMS 2000)RCVD * AS PER S/C N0.KH-SPTSC38RCVD *46A/ DOCUMENTS REOUIRED RCVD * +MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE STATING FOB VALUE，INSURANCE PREMIUM AND THISRCVD * DOCUMENTARY CREDIT NUMBERRCVD * +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING WITH 2 NON-NEGOTIABLE COPIES MADE OUT TO THE ORDER OF BENEFICIARYRCVD * MARKED FREIGHT PREPAID,NOTIFY APPLICANT AND ISSUINGBANKANDRCVD * SHOWING THIS DOCUMENTARY CREDIT NUMBERRCVD * +PACKING LIST IN TRIPLICATERCVD * +CERTIFICATE OF ORIGIN AUTHENTICATED BY CHAMBER OFCOMMERCERCVD * +BENEFICIARYS CERTIFICATE CERTIFYING THAT SHIPPINGSAMPLE HAVERCVD * BEEN SENT TO APPLICANT BEFORE SHIPMENTRCVD * +BENEFICIARYS CERTIFICATE CERTIFYING THAT SHIPPINGSAMPLE HAVERCVD * BEEN SENT T0 APPLICANT BEFORE SHIPMENTRCVD * +INSPECTION SHALL BE EFFECTED BEFORE SHIPMENT BY THE BENEFICIARYRCVD * AND RELEVANT REPORTS OR CERTIFICATES SHALL BE ISSUED BY GEORGERCVD * SMITHS INSPECTION AGENT OR INSPECTOR APPROVED BY THEAPPLICANTRCVD * THE APPLICANT RESERVES THE RIGHT T0 RE-INSPECT TE GOODSAT THERCVD * DESTINATION PORT.RCVD * +INSURANCE POLICY/CERTIFICATE MADE OUT FOR USD 20502,90ANDRCVD * COVERING ALL RISKS AND WAR RISK AS PER C. I. C. OF PICCDATED l/1/1981RCVD * +SHIPMENT ADVICE MUST BE SENT TO BENEFICIARY WIITHIN 48HOURS AFTERRCVD * ISSURANCE OF B/L WITH SHIPPING DETAILS AND CONTRACTNUMBERRCVD * +ALL DOCUMENTS MUST QUOTE THE NUMBER OF THIS LETTEROF CREDITRCVD *47A/ ADDITIONAL CONDITIONSRCVD * +MAKING SHIPPING MARK AS KD-SPTSC08/SPORTARHAMBURG/C/N0.1-UPRCVD * +MULTIMODAL TRANSPORT DOCUMENTS ACCEPTABLERCVD * +DRAFTS TO BE PRESENTED FOR NEGOTIATION MUST BEMARKED AS BEINGRCVD * DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBERRCVD * +TO ADVISING BANK:KINDLY COLLECT YOUR ADVISINGCOMMISSIONRCVD * BEFORE RELEASING THE DOCUMENTARY CREDIT TOBENEFICIARYRCVD * + IF DOCUMENTS PRESENIED ARE FOUND TO BE DISCREPANT,PLEASERCVD * STATE DISCREPANCIES NOTEDRCVD * STATE DISCREPANCIES NOTEDRCVD *71R/ CHARGE RCVD * ALL BANK CHARGES OUTSIDE GERMANRCVD * INCLUDING REIMBURSING BANKRCVD * COM.ARE FOR BENEFICIARYSRCVD * ACCOUNTRCVD *48 PERIOD FOR PRESENTATIONRCVD * WITHIN IN 14 DAYS AFTER THE DATE OFRCVD * SHIPMENT BUT WITHIN THE VALIDITYY OFRCVD * THE CREDITRCVD *49/ CONFIRMATION INSTRUCTIONSRCVD * WITHOUTRCVD *53A/ REIMBURSING BANK-BIGBANK OF NEW YORKNEW YORK,NY3-AUG-2006 08:30page no：5296Status ：MESSAGE DELIVEREDStation ：l CONTINUATION OF MESSAGE-RCVD *53A/ REIMBURSING BANK-BIGRCVD * IRVTUSENRCVD * BANK OF NEW YORKRCVD * NEW YORK,NYRCVD *76A/ INSTR T0 PAYGACCPTG/NEGOTG BANKRCVD * +REIMBURSEMENTS CLAIMS UNDER THIS UC ARE SUBJECT T0 U.R.R.1995RCVD * I.C.C.PUBNO.525RCVD * +THE AMOUNT OF EACH DRAWING T0 BE ENDORSED ON THE REVERSERCVD * SIDE OF THIS CREDIT BY THE NEGOTIATION BANKRCVD * +IN CASE DOCUMENTS PRESENTED WITH DISCREPANCY(IES)RCVD * A DISCREPANCY FEE OF USD50.00 OR EQUIVALENT PLUS OUR TELEX/SWIFTRCVD * EXPENSES (IF APPLICABLE)WILL BE DEDUCTED FROM THE PROCEEDSRCVD * 72 SENDER TO RECEIVER INFORMATIONRCVD * SUBJECT TO UCP 1993 REV PUB 500RCVD * ALL DOC MUST BE SENT IN ONE LOTRCVD * BY ANY COURIER TO ISSUING BANKRCVD *RCVD * -RCVD *MAC Authentication CodeRCVD * 6588FBA5RCVD *CHK： CheckSumRCVD * 4DAF2897D6DCRCVD * -RCVD * SAC SWIFT Authenficafion CorrectRCVD * COP： CBT Primary Copy User requested copy from OMHQ三、实验内容和步骤1、通读SWIFT MT700/701的格式说明，掌握格式中个代码含义和项目内容。2、归纳买卖合同中有关信用证开立的约定。3、根据审核依据，逐条审核信用证。4、 完成信用证预审单的填写，表明信用证与买卖合同相关约定的不同之处和需要修改之处。信用证分析单 开证行开证日期信用证编号申请人受益人合同号码通知行保兑行议付行信用证金额增减幅度有效期到期地点汇票付款人汇票付款期限汇票金额装运港目的港装运期限可否转船可否分批装运运输标志交单日货物描述单据名称提单发票装箱单重量单保险单产地证FORMA寄单证明寄单邮据寄样证明寄样邮据检验证明单据份数运输单据抬头保险险种通知加成率赔款地点运费支付特别事项对照合同审核信用证，列出不相符之处。序 号存 在 问 题修 改实验指导老师评分： 实验指导老师签字： 指导时间： 实验二 托运订舱一、实验目的与要求 本实验的目的是，使实验者具备根据买卖合同和信用证的有关规定，完成订舱操作的技能。本实验要求实验者了解出口托运和订舱的一般程序，掌握托运单、订舱委托书的填写方法。二、实验数据配 舱 回 执上 海 东 大 国 际 物 流 有 限 公 司中国上海市五一南路上顶大厦2415室电话84578456 传真配 舱 回 单TO: 恒信进出口有限公司 FROM: 陈丽 ATIN: 李勤昌 先生 DATA； 2006-8-27 贵公司委托我司配载之：SHANGHAIHAMBURG,GERMANY 货物货名： 哑铃 货量： 1700CTNS/17000千克/1X20 船名船次： YI XIANG V.307 运单号： KH-SPTBLOI 预计开航日期： 9月4号 报关时间： 9月1号 入货时间： 9月2号 入货地点： 东大1号库 联系人： 陈丽 电话：158 其他：请在开船前确认提单，如有不详，请速电话联系三、实验步骤1掌握货物托运的一般程序。2阅读本实验指导，掌握托运委托书的写作要领。3根据托运委托信息，填写托运委托书。四、实验内容制作商业发票(发票编号：KHSPTSINV01)及装箱单，然后填制出口货物订舱委托书向船公司订舱。商业发票填制如下：-C O M M E R C I A L I N V O I C E1)SELLER3) INVOICE NO.4)INVOICE DATE 5) L/C NO. 6) DATE 7) ISSUED BY2)BUYER 8) CONTRACT NO9) DATE10) FROM 11) TO12)SHIPPED BY13)PRICE TERM14)MARKS 15)DESCRIPTION OF GOODS 16)QTY. 17)UNIT PRICE 18)AMOUNT T