一个案例贯穿整个交易流程.doc

205 第十章第十章 案 例 示 范 出口公司名称 简介 出口公司名称 简介 正昌贸易有限公司 Zhengchang Trading Co ltd 成立于 1997 年 是具有进出口经营权的综合 性贸易有限公司 公司经营范围广泛 包括五金电器 湖州土特产 丝绸服装等 公司与多家生产 厂家有固定的业务往来 货源充足 同时 公司面对复杂多变的国际市场 能够抓住当地货源的优 势 积极拓展与外商的业务往来 第一节第一节 交易前的准备交易前的准备 近日 公司从驻在斯里兰卡的中国大使馆商赞处获悉斯里兰卡的一家公司经常从事进口中国的 灯具业务 该公司的具体联络方法为 Mr Stock Purchasing Division ELECTRADE The First Street 324 5 Colombo Sri Lanka Tel description of goods 包装种类与 货名 CANDLE LAMPS FREIGHT PREPAID Gross Weight 毛重 千 克 3500KG S Measurement 尺码 立方 米 21 00M3 TOTAL NUMBER OF CONTAINERS OF PACKAGES IN WORDS 集装箱数或件数合计 大写 SAY TWO HUNDRED AND EIGHTY CARTONS ONLY Freight that all the goods were produced in China and that they comply with the Rules of Origin of the People s of China HUZHOU ZHENGCAHNG TRADE CO LTD 湖州正昌贸易有限公司 Huzhou 25 FEB 2001 李华 Place and date Signature and stamp of authorized signatory 12 Certification It is hereby certified that the declaration by the exporter is correct 中国国际贸易促进委员会 CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE 27 FEB 2001 张成强 Shanghai Place and date signature and stamp of certifying authority 保险单 230 中中 国国 人人 民民 保保 险险 公公 司司 THE PEOPLE S INSURANCE COMPANY OF CHINA 总公司设于北京 1949 年创立 Head office BEIJING Established in 1949 发票号码 保保 险险 单单 保险单号次 INVOICE NO HZ0114 INSURANCE POLICY POLICY NO PICCHZ011219 中国人民保险公司 以下简称本公司 根据 以下简称为被保险人 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后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 PEOPLE S INSURANCE COMPANY OF CHINA HERINAFTER CALLED THE COMPANY AT THE REQUEST OF ZHENG CHANG TRADING CO LTD HEREINAFTER CALLED THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM BEING TO THE COMPANY BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THE POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON 标 记 MARKS 原报价的保险金额加成 10 保险险别为一切险 试求该商品的 FOBC5 宁波的价格 235 7 湖州某公司出口一批 1000 吨锡矿砂给英国某公司 已知该矿砂的国内采购价格是每公吨 2800 元人民币 增值税率为 17 国内运杂费共计 5500 元 检验检疫费共 1200 元 其它费用为 4800 元 锡矿砂出口需征出口关税 出口退税率是 13 公司要求的预期利润率是 8 按成交价格 计 人民币对美元的汇率是 1 8 27 试报出正确的 FOB 出口价格 8 某公司出口一批东北稻谷到香港 该稻谷的供货价格为 3500 元 公吨 增值税 17 出口退 税 5 国内费用为包装费 10 元 麻袋 每麻袋净重 100 千克 毛重 102 千克 一个 20 集装箱的国 内其他费用为 3500 元 公司预期利润率为 10 汇率为人民币 美元 1 8 27 求报 CFR 香港的价 格 9 湖州亚兴毛纺厂与英国也尼贸易有限公司达成一笔出口 2000 套棉制羽绒服的交易 在上海 港装运至伦敦 以 CIF 价成交 每套 40 美元 外商订购一个 20 英尺的集装箱 羽绒服的国内购 货价格为每套 300 元 含 17 的增值税 该批羽绒服的出口仓储费为 650 元 国内报检报关费为 850 元 包装费为 1000 元 港口装船费为 600 元 亚兴毛纺厂的其它业务费为 1500 元 国内运 杂费为 1500 元 海运出口的保险费按 CIF 成交价加一成投保一切险 羽绒服出口有 17 的退税 求亚兴公司达成该笔交易获得的总利润及利润率 人民币与美元的汇率比为 8 27 1 10 根据合同审核信用证 并撰写改证函 SALES CONTRACT Ref No 2000WRT427 Date April 30th 2000 The Buyers BACK STAINLESS PIPE L P Add 120 Essex Avenue East Avenel New Jersey 03002 USA FaxTelThe Sellers HUZHOU SHIYE GROUP CO LTD Add 32 street Huzhou Zhejiang 313000 Fax 86 572 2517433 Tel 86 572 2517411 This CONTRACT is made by and between the Buyers and the Sellers whereby the Buyers agree to buy and the Sellers agreed to sell the under mentioned goods on the terms and conditions below 1 Description of goods a Name of commodity Stainless steel seamless tube b Specification 20 length each piece Size Transshipment allowed 8 Payment terms By irrevocable letter of credit at sight The covering L C shall reach the seller 15 days before shipment and remain valid in above indicated Loading Ports 15 days after the date of shipment 9 Insurance To be covered by the Sellers for the full invoice value plus 10 against All Risks If the Buyers desire to cover for any other extra risks aforementioned of amount exceeding the aforementioned limited the Sellers approval must be obtained beforehand and all the additional premiums thus incurred shall be for the Buyer account The Sellers The Buyers ZHEJIANG SHIYE GROUP CO LTD BACK STAINLESS PIPE DATE 3 MAY 2000PLACE Philadelphia REVOCABLE DOCUMENTARY CREDITCREDIT NO CB2453 ADVISING BANK THE CENTER BANK OF PHILADELPHIA APPLICANT BACK STAINLESS PIPE L P 120 ESSEX AVENUE EAST AVENEL NEW JERSEY 03002 USA BENEFICIARY HUZHOU SHIYE GROUP CO LTD 32 STREET HUZHOU ZHEJIANG AMOUNT US 68703 80 US DOLLARS SIXTY EIGHT THOUSAND SEVEN HUNDRED AND THREE POING EIGHTY EXPIARY DATE TO FACILITATE NEGOTIATION OF THE CREDIT BY SELLERS THE VALIDITY OF THE LETTER OF CREDIT SHALL REMAIN VALID AT LEAST 15 DAYS AFTER THE LATEST DAY OF SHIPMENT IN USA GENTLEMEN YOU ARE AUTHORIZED TO VALUE ON US BY DRAWING DRAFTS AT 30 DAYS AFTER SIGHT FOR 110 OF INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS 1 DETAILED COMMERCIAL INVOICE IN QUADRUPLICATE 2 PACKING LIST IN TRIPLICATE SHOWING ITEM AND WEIGHT 3 CERTIFICATE OF ORIGIN IN DUPLICATE STATING THE IMPORTING COUNTRY SIGNED BY CHAMBER OF COMMERCE 4 FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING ISSUED BY COSCO AND MADE OUT OT ORDER OF SHIPPER AND ENDORSED IN BLANK MARKED PREIGHT PREPAID NOTIFY APPLICANT 5 INSURANCE CERTIFICATE COVERING ALL RISKS FOR 110 INVOICE VALUE SUBJECTED TO THE OCEAN MARINE CARGO CLAUSE OF THE P I C C DATED 1981 1 1 6 BENEFICIARY S DECLARATION STATING THAT ONE COMPLETE SET OF NON NEGOTIATIABLE SHIPING DOCUMENTS SENT DIRECTLY TO THE OPENER BY EXPRESS AIRMAIL WITHIN 2 DAYS AFTER SHIPMENT SHIPPING TERMS CIFC5 PHILADELPHIA SHIPPING MARKS B S P 928 PHILADELPHIA COVERING SEVEN ITEMS STAINLESS STEEL SEAMLESS TUBE AS PER S C NO 2000WRT427 DD 30 APRIL 2000 FROM SHANGHAI TO NEW YORK PARTIAL SHIPMENT ALLOWED TRANSSHIPMENT ALLOWED LATEST DATE OF SHIPMENT 31 MAY 2000 SPECIAL INSTRUCTIONS ALL CHARGES OUTSIDE OPENING BANK ARE FOR ACCOUNT OF BENEFICIARY ALL DOCUMENTS PRESENTED FOR NEGOTIATION SHALL BEAR THE NO OF THIS CREDIT AND THE NAME OF ISSUING BANK Except so far as otherwise expressly stated this documentary credit is subject to the Uniform Custom and Practice for Documentary Credits 1933 Revision International Chamber of Commerce Publication No 500 WE HEREBY AGREE WITH THE DRAWERS ENDORSERS AND BONA FIDE HOLDERS OF DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THE CREDIT THAT SUCH DRAFTS IF DRAWN AND NEGOTIATED WITHIN THE VALIDITY OF THIS CREDIT SHALL BE DULY HONORED IN DUE PRESENTATION AND DELIVERY OF DOCUMENTS AS SPECIFIED 237 ADVISING BANK NOTIFICATION THE CENTER BANK OF PHILADELPHIA PLACE DATE NAME AND SIGNATURE OF THE ADVISING BANK 11 根据下列来往电传填制售货确认书 下面是 2002 年美国 PDA MOTION CO LTD 21849 Tenderfoot Way Washington D C USA 与浙江义乌进出口有限公司 浙江省义乌市三角开发区 188 号 的往来函电 主要就华丽牌 相框的交易条件进行谈判 根据这些函电拟制售货确认书 1 月 16 日对方来电传 INTERESTED IN HUALI BRAND FRAME ART NO 123 3000 SETS PLASE QUOTE CIF WASHINGTON PER SET 1 月 18 日我方回电传 HUALI BRAND FRAME ART NO 123 CIF WASHINGTON USD 6 8 PER SET PACKED IN WOODEN CASE FEB MARCH SHIPMENT SIGHT CREDIT REPLY HERE 26TH 1 月 22 日对方来电传 YOUR 18TH TELEX REGRET UNABLE ACCEPT COMPETITORS QUOTING CIF WASHINGTON USD 6 2 PER SET AND D P SIGHT PLEASE REPLY 1 月 24 日我方回电传 YOUR 22ND TELEX PRICE ACCEPT BUT BY SIGHT CREDIT PAYMENT PLEASE REPLY HERE 28TH 1 月 26 日对方来电传 YOUR 24TH ACCEPT BOOK ADDITIONAL 1000 SETS SAME TERMS REPLY PROMPTLY 2 月 1 日我方回电传 YOURS 26TH CONFIRMED PLEASE OPEN L C IMMEDIATELY 12 根据下述信用证及所列的其他条件制作单据 TO BANK OF CHINA HUZHOU FM THE DAWA BANK LTD SEQUENCE OF TOTAL 27 1 1 FORM OF DOCUMENTARY CREDIT 40 IRREVOCABLE TRANSFERABLE DOCUMENTARY CREDIT NUMBER20 123 11 34222 DATE OF ISSUE 31C 020320 DATE AND PLACE OF EXPIRY 31D 020425 CHINA APPLICANT 50 DAWA SENU CO LTD 2 3 31 TAKAK CHO MIYAKOJIMA OSAKA CITY JAPAN BENEFICIARY 59 HUZHOU YONGYI CO LTD NO 13 FENGHUANG ROAD HUZHOU ZHENGJIANG CHINA 238 CURRENCY CODE AMOUNT 32B USD28 000 00 AVAILABLE WITH BY 41D ANY BANK BY NEGOTIATION DRAFTS AT42C AT SIGHT FOR 100 PECENT OF INVOICE VALUE DRAWEE42D THE DAWA BANK LTD OSAKA 21 BINGOMACHI 34 CHOME OSAKA JAPAN PARTIAL SHIPMENT43P ALLOWED TRANSHIPMENT43T NOT ALLOWED LOADING DISPATCH TAKING FROM44A SHANGHAI PORT CHINA FOR TRANSPORTATION TO 44B OSAKA LATEST DATE OF SHIPMENT44C 020410 DESCRPT OF GOODS SERVICES45A LADIES WEAR 5 000 SET AS PER SALES CONFIRMATON YY0203 FOB SHANGHAI CHINA DOCUMENTS REQUIRED46A SIGNED COMMERCIAL INVOICE IN 1 ORIGINAL AND 3 COPIES PACKING LIST IN 1 ORIGINAL AND 3 COPIES FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF SHIPPER AND ENDORSED IN BLANK AND MARKE FREIGHT COLLECT AND NOTIFY APPLICANT G S P CERTIFICATE OF ORIGIN FORM A IN 3 COPIES ADDITIONAL CONDITIONS47A INSURANCE TO BE COVERED BY BUYER A DISCREPANCY FEE OF USD50 00 WILL BE DEDUCTED FROM THE PROCEEDS ON EACH SET OF DISCREPANT DOCUMENTS PRESENTED CHARGES71B ALL BANKING CHARGES OUTSIDE OF OUR COUNTER ARD FOR ACCOUNT OF THE BENEFICIARY PERIOD FOR PRESENTATIONS48 DOCUMENTS MUST BE PRESENITD WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN VALIDITY OF THE L C CONFIRMATION INSTRUCTION49 WITHOUT SENDER TO 7RECEIVER INFO72 THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS 1993 REVISION 239 I C C PUBLICATION NO 500 TRAILER 要求 制作商业发票 报检单 普惠制产地证书 其他资料 制作发票的日期 2002 年 3 月 28 日 报检日期 2002 年 4 月 5 日 商品 H S 编码 5309 2900 唛头 无唛头 单价 每件 FOB 上海 5 60 美元 包装 每 50 件装一纸箱 每箱净重 15 公斤 毛重 16 公斤 13 根据下列条款制作汇票 ISSUING BANK FIRST UNION NATIONAL BANK HONG KONG BRANCH HONG KONG CITIC TOWER FLOOR 71 TIM MEI AVENUE CENTRAL HONG KONG ADVISIGN BANK BANK OF CHINA HUZHOU BRANCH L C NO 456706 ISSUING DATE 010621 APPLICANT TOME TRADE CO HONG KONG BENEFICIARY ZHEJIANG SHIYE GROUP LTD CO NO 16 ZHONGXING ROAD ZHENXI TOWN HUZHOU CHINA AMOUNT USD 57 237 00 L C AVAILABLE WITH ADVISING BANK NEGOTIATION BY YOUR DRAFTS AT SIGHT DRAWN ON OURSELVES FOR 100 PERCENT OF INVOICE VALUE TOGETHER WITH FOLLOWING DOCUMENTS INVOICE NO SY3222 DATE JUNE 25 2001 14 根据下列条款制作提单 ISSUING BANK NATIONAL BANK NAGOYA NO 145 FIRST ROAD NAGOYA JAPAN L C NO E 06777 DATE JAN 15 2002 BENEFIGIARY ZHENGJIANG DONGFANG FOOD CO LTD NO 124 QINGCHUN ROAD HANGZHOU CHINA SHIPMENT FROM NINGBO TO NAGOYA NOT LATER THAN JAN 25TH 2002 PARTIAL SHIPMENT ALLOWED TRANSSHIPMENT ALLOWED COVERING 3000 CANS CANNED MEAT SHIPPING MARKS N M THE GOODS ARE PACKED IN 210 CASES GROSS WEIGHT 3300KGS MEASUREMENT 76 43M3 240 OCEAN VASEEL YURONG VOY NO E244 DOCUMENTS REQUIRED FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY ISSUING BANK 15 根据下列资料填制出口货物报关单 上海兰生股份有限公司上海兰生股份有限公司 SHANGHAI LANSHENG CORPORATION HEADQUARTERS 1230 1240 ZHONGSHAN ROAD N 1 SHANGHAI 2000437 CHINA BRANCH 128 HUQIU ROAD B L NO HJSHB142939 SHANGHAI 200002 CHINA 发 票 号 码 TO GOLDEN MOUNTAIN TRADING LTD CABLE ADD STASPORT SHANGHAI INVOICE NUMBER 97A702758 ROOM 611 TOWER B HUNG HOM COMM CENTRE 37 39 定单或合约号码 MA TAN WAI ROAD HUNG HOM KOWLOON HONGDONG SALES CONFIRMATION NO 97A3237 发 票 日 期 DATEOF INVOICE 97 12 10 INVOICE PACKING LIST 装运口岸 上海 目的地 FROM SHANGHAI TO LOSANGELES 信用证号数 开证银行 LETTER OF CREDIT NO T T ISSUED BY VESSEL HANJIN DALIAN 014E 唛头号码 MARKS description of goods ONE HUNDRED 100 CARTONS OF LADIES WEAR 8 Origin criterion see Notes overleaf P 9 Gross weight or other quantity 1600KGS 10 Number and date of invoices YY020328 Mar 28TH 2002 11 Certification It is hereby certified on the basis of control carried out that the declaration by the exporter is correct HUZHOU IMP that all the goods were produced in CHINA country and that they comply with origin requirements specified for those goods in the Generalized System of Preferences for goods exported to JAPAN importing country HUZHOU YONGYI CO LTD Mar 29TH 2002 Place and date Signature of authorized signatory 248 13 凭 信用证或购买证 Drawn under FIRST UNION NATIONAL BANK HONG KONG BRANCH L C or A P No 456706 日期 年 月 日 支取 按 年 息 付 款 Dated 20010621 Payable with interest Per annum 号码 汇票金额 中国 湖州 年 月 日 No SY3222 Exchange for USD57 237 OO Huzhou China 见票 日后 本汇票之副本未付 付 At sight of this FIRST of Exchange Second of the same tenor and date unpaid pay to the order of BANK OF CHINA HUZHOU BRANCH 金额 the sum of SAY U S DOLLARS FIFTY SEVEN THOUSAND TWO HUNDRED AND THIRTY SEVEN ONLY 此致 To FIRST UNION NATIONAL BANK HONG KONG BRANCH HONG KONG 浙江实业集团有限公司 ZHEJIANG SHIYE GROUP LTD CO 14 BILL OF LADING SHIPPER ZHENGJIANG DONGFANG FOOD CO LTD NO 124 QINGCHUN ROAD HANGZHOU CHINA CONSIGNEE TO ORDER NOTIFY PARTY NATIONAL BANK NAGOYA NO 145 FIRST ROAD NAGOYA JAPAN PLACE OF RECEIPT OCEAN VESSEL YURONG VOYAGE NO E244 PORT OF LOADING NINGBO PORT OF DISCHARGE NAGOYA JAPAN PLACE OF DELIVERY B L NO CARRIER COSCO 中国远洋运输 集团 总公 司 CHINA OCEAN SHIPPING GROUP CO ORIGINAL BILL OF LADING MARKS NOS KINGS OF PKGS DESCRIPTION OF GOOD