实训项目 09缮制加拿大海关发票

1、实训项目实训项目 9 9 缮缮制加拿大海关发票制加拿大海关发票 二、二、海关海关发票缮制的注意事项发票缮制的注意事项1. 因为海关发票的格式是由进口国海关制定的，各围格式不同，出口商在使用时，不能搞错格式，应使用相应国家海关的格式。2. 海关发票中相关金额是进口国海关征税的重要依据，为避免被征收反倾销税，必须做到以货币表示的国内生产价格小于出口价格。3. 海关发票与其他单据的相同项目必须相互一致。如运费与提单一致，品名和金额与发票一致。4. 有的海关发票必须有证明人签字，此时应用手签，证明人与单据签名者不能为同一人，也不能是其他货运单据上的签字人。若中间有更改，不能用盖校正章的方法，应用钢笔在

2、更改处小签。5. 证明句子部分必须是以个人名义叙述，不能盖公司印章。 三、三、样单样单 Revenue CanadaRevenue CanadaCustoms and ExciseCustoms and ExciseRevenue CanadaRevenue CanadaDouanes et AcciseDouanes et AcciseCANADA CUSTOMS INVOICECANADA CUSTOMS INVOICEFACTURE DES DOUANES CANADIENNESFACTURE DES DOUANES CANADIENNESPage of dePage of de1.Ve

3、ndor (Name and Address) Vendeur (Nom et 1.Vendor (Name and Address) Vendeur (Nom et adresse)adresse)JIANGSHU XINHONG TEXTILE GARMENT CO., JIANGSHU XINHONG TEXTILE GARMENT CO., LTD.LTD.HUARONG MANSION RM2,901 NO.85 HUARONG MANSION RM2,901 NO.85 GUANJIAQIAO,NANJING GUANJIAQIAO,NANJING 210005, CHINA210

4、005, CHINA2.Date of Direct Shipment to Canada/Date d expedition directe vers ie CanadeAS PER B/L DATE3. Other References (include Purchasers Order No.) Autres reterences(inclure ie n de commande deacheteur) S/C NO.: F01LCB051274.Consignee (Name and Address) Destinataire 4.Consignee (Name and Address

5、) Destinataire (Nom et adresse)(Nom et adresse) FASHION FORCE CO., LTD FASHION FORCE CO., LTDP.O. BOX 8935 NEW TERMINAL, ALTA,P.O. BOX 8935 NEW TERMINAL, ALTA,VISTA OTTAWA, CANADAVISTA OTTAWA, CANADA5.Purchasers Name and Address(if other than Consignee)Nom et adresse de acheteur(Sll differe du desti

6、nataire)SAME AS CONSIGNEE6.Country of Transshipment/Pays de transbordement7.Country of Origin of Goodspays d origine des archandisesCHINAIF SHIPMENT INCLUDES GOODS OF DIFFERENT ORIGINS ENTER ORIGINS AGAINST ITEMA IN12 SIL EXPEDON COMPREND DES MARCHANDISES DORIGINES DIFFERENTES PRECISER LEUR PROVENAN

7、CE EN128.Transportation8.Transportation：Give Mode and Place of Direct Give Mode and Place of Direct Shipment to Canada Shipment to Canada Transport Transport Preciser mode et Preciser mode et point d expedition directe vercte vers ie canadapoint d expedition directe vercte vers ie canadaSHIPMENT FRO

8、M SHANGHAI, CHINA TO SHIPMENT FROM SHANGHAI, CHINA TO MONTREAL,CANADA MONTREAL,CANADA VIA HONGKONGVIA HONGKONGBY VESSELBY VESSEL9.Conditions of Sale and Terms of Payment (i.e. Consignment Shipment, Leased Goods, etd.) Conditions de vente et modaitites de paiement (P.ex vente, expedition en consignat

9、ion, location, de marchandises, etc)CIF MONTREAL BY L/C10.Currency of Settlement/Devises du paiementU.S.DOLLAR 11.No. of 11.No. of PkgsPkgs NoreNore de de coliscolis 201 CTNS201 CTNS 12.Specification of Commodities (Kind of Packages, Marks and Numbers, General Description and Characteristics , ie Gr

10、ade, Quality)Designation des articles (Nature des colis, marques et numeros, description ger erale et caracteristiques, Pex classe, qualite) LADIES COTTON BLAZER(100% COTTON, 40SX20/140X60)STYLE NO. PO NO. 46-301A 10,337 13.QuantityQuantite Preciser unite 2,550 PCSSelling Price/Prix de vente14.Unit

11、PricePrix unitaire15. Total USD12.80USD32,640.00 18.if any Of fields 1 to 17 are included on an attached 18.if any Of fields 1 to 17 are included on an attached commercial invoice, check this box commercial invoice, check this box si tout renseignement si tout renseignement relatlvement aux zones 1

12、e 17 ligure sur une ou des relatlvement aux zones 1 e 17 ligure sur une ou des tactures ommerciaiesci attachees cocher cette case tactures ommerciaiesci attachees cocher cette case commercial invoice No. 1 N de la factre commerciaie commercial invoice No. 1 N de la factre commerciaie NT01FF004NT01FF

13、004 x x16. Total Weight16. Total WeightPoidsPoids Total Total17.Invoice Total 17.Invoice Total Total de la factureTotal de la factureNet Gross/Brut3,015.00KGS 19.Exporters Name and Address(if other than Vendor)19.Exporters Name and Address(if other than Vendor)Nom et adresse de exportateur(sll diffe

14、re du vendeur)Nom et adresse de exportateur(sll differe du vendeur)SAME AS VENDORSAME AS VENDOR20.Originator (Name and Address)/ Expediteur d origine(Nom et adresse) SAME AS VENDOR21.Departmental Ruling(if applicable)21.Departmental Ruling(if applicable)Decision du Ministere (S lly a lieu) Decision

15、du Ministere (S lly a lieu) N/AN/A22.If fields 23 to 25 are not applicable, check this box Si ies zones 23 e 25 sont sans objet, cocher cette case sont sans objet, cocher cette - 23.if included in field 7, indicate amount 23.if included in field 7, indicate amount Si Si compriscompris dansdans ieie

16、total a total a iaia zone 17, zone 17, preciserpreciser(I)Transportation charges, expense and insurance from (I)Transportation charges, expense and insurance from the place of direct shipment to Canadathe place of direct shipment to CanadaLes frais de transport, depenses et assurancesa partir du Les

17、 frais de transport, depenses et assurancesa partir du point of expedition directe vers is Canada.point of expedition directe vers is Canada._ ( ()Costs for construction, erection and assembly )Costs for construction, erection and assembly incurred after importation into incurred after importation i

18、nto CanadaCanada Les Les couts de couts de construction, d erection et d assemblage, pres construction, d erection et d assemblage, pres imporaation au.Canada imporaation au.Canada N/AN/A( ()Export packing )Export packing Le Le cout de emballage dexportacout de emballage dexportationtion N /AN /A24.

19、If not included in field 17, indicate amount Si non compris dans le total a ie zone 17, Dreciser(I)Transportation charges, expense and insurance to the place of direct shipment to CanadaLes frais de transport, depenses et assurances Iusqu au point d of expedition directd vers ie CanadaN/A(II)Amounts

20、 for commissions other than buying commissionsLes commissions autres que celles verses Pour achatN/A(III)Export packingLe cout de emballage dexportationN/A25.Check (if applicable)Cochet (slly a liso)(I)Royalty payment s o r subsequent proceeds are paid or payable by the purchaser Des redevances ou p

21、rodults ont ete ou seront Verses par acheteurN/A ()The purchaser has supplied goods or services for use in the production of these goodsLacheteur a fouml des merchandises ou des Services pour ia production des merchandisesN/A 五、项目五、项目案例思考案例思考A 公司为支付所欠 B 公司货款，于 2016 年 5 月 5 日开出一张 50 万元的商业汇票。 B公司将此汇票背书转让给 C 公司，以购买一批原材料。但事后不久， B 公司发现 C 公司根本无货可供，完全是一场骗局，于是马上通知付款人停止向 C 公司支付票款。 C 公司获此票据后，又将该票据背书转让给了 D 公司，以支付所欠工程款。 D 公司用此汇票向E 公司购买一批钢丝，背书时注明了“货到后此汇票方生效”。 E 公司于 2016 年 7 月 5日向付款人请求付款。付款人在对该汇票审查后拒绝付款，理由是： C 公司以欺诈从B 公司获得票据的行为是无效票据行为， B 公司已通知付款人停止付款； 该汇