世界上最大的EMS公司的培训资料（英文版）ppt课件

1、International Trade Management The Global Environment International Complexities Trade management SummaryManaging a Global business requires additional integrated processesTo buy, manufacture,distribute and sell any place on earthrequires knowledge of: Culture - Economics - distance - GovernmentsA m

2、ajor difference in doing business internationally is integrating the regulatory requirements into business processesPolitical and Governmental Complexity:Changes in economic blocsTrade- an instrument of powerThe WTO agreementGlobal environmental concernsCountry specific interpretation and regulation

3、 for importing and exporting Automated, paperless, process based enforcementConstant ChangeWhy are governments involved?Impacts on national economiesOpportunity to apply taxes to commerceControl movement of goods or informationHow do governments affect trade?TreatiesThe WTO agreementApplication of t

4、axesTrade restrictionsTrade stimulatorsLogistics processes are directlyaffected by regulatory requirementsGlobal markets can have considerable regulatory risk for companiesU.S. companies are not at liberty to do the business without restrictionsThe U.S. Government defines with we can do businessOver

5、 500 years of suspended export privileges were levied in 1996Millions of dollars in fines and penalties were assessedNumerical companies are under criminal investigationIndividuals can be charged and imprisonedGenerally violations are not deliberateIn emerging markets, new businesses are formed dail

6、y and may be restrictedOld “Soviet Block government agencies are changing names and missionsAny product can result in violations,not just high tech productsGlobal purchasing leads to significant import exposuresThreat of terrorist activity emerges from many sourcesChina and other countries have simi

7、lar but different rules regarding importing and exportingWhy would a company want to deal with all this?Globalization is not an optional strategyCompetition and customers drive business globalGreater salesIncrease productivityGreater profitsLucrativebutComplexMany international regulatory complexiti

8、es can beExplored and understood by asking three deceptivelysimple questionsKey:What are the goods?Where did they come from or where are they going?What is their value?What are the goods? A question every government asks, for which there are often many answersDescriptions lead to Classification usin

9、g a harmonized codeA CRT?.Memory chips?An analytical device?A TV or a video device?An Electrical Array?Assembled Electronics?Where goods come from is also asked by everygovernment, with a surprising number of answersCountry of origin - substantial transformationPercentage of Foreign ContentSpecial e

10、xclusions for trade agreementslocal consumption lawsExample of Uses: Importing - duty calculations, entry control and restrictions Exporting - product, country, organization, and individual sales controls Government procurement - such as the Buy America ACT International venture funding Trade Financ

11、ing -EXIM Bank, AID, OPIC etc. Balance of trade allowancesWhat is the value? Is a a question every government asks with a surprising number of possible answersSeller ExporterSeller ExporterBuyer ImporterBuyer ImporterExport Sales PRICEImport BuyerWhy is the price (Valuation) of the goods important?E

12、stablishes the value of the goodsEnables the governments to apply taxesBasis for the asset transfer from country to countryTransaction value is the most commonly used method of valuationTransaction Value - price Paid or payable - Identical Merchandise - Similar MerchandiseDeductive ValueComputed Val

13、ue“Price paid or payable simple words, not sosimple in practiceMerchandiseSelling commissionsPacking costsAssists Certain royalties or license fees Proceeds of resale, disposal, or use that accrue to the sellerThe concept of “Assists comes from WTO and creates basic process differences between domes

14、ticsand international transactions“Assist means any of the following:I Materials, components parts, and similar items incorporated into theimported merchandiseII Tools,dies,molds, and similar items used in the production of the imported merchandiseIII Merchandise consumed in the production of the im

15、ported merchandiseIV Engineering, development, artwork,design work, plans, and sketchesthat are undertaken elsewhere than in the U.S. and are necessary for the production of the merchandise.A Simple Relationship?SellerBuyerThe “Simple Relationship can quickly become very complexSellerBuyerToolingFor

16、eign DevelopmentIncorporated MerchandiseAdvancedPaymentsSet-upCostsCorrected InvoiceVolumeDiscountsTaking advantage of “Trade Incentivescan be the difference between profit and lossGoods ReturnedGoods Exported for repair or AlterationGoods Assembled AbroadArticles of Metal Exported for ProcessingGen

17、eralized System of PreferenceForeign Trade ZonesDuty DrawbackEU,NAFTA or Other Trading Blocks Duty ProvisionsLack of knowledge of “Trade Restrictions canresult in fines,penalties,seizure and personal liabilityEmbargoes/Trading with the Enemy?country specific controlsGovernment Agencies requirements

18、FCC -FDA - EPAAntidumpingCountervailingQuotasExport Licensing for controlled products &technologyDenied partiesTrade processes affect every segment of companys “Value SystemProductDesignInternational &DomesticProcurementBuyingOrderCreationRaw Materials,Components,&ManufacturingForwarders &Consolidat

19、orsInternationalCarriersBrokersDomesticCarriersDistributionCentersLocal ConsolidatorsCustomersValue System information ChannelImport/Export ComplianceProcurementFinancemanufacturing TrafficStores &DistributionPricing & BuyingExecutive ManagementDCsValue SystemActivitiesReal-timeoperationalmanagement

20、informationMany Operations and Organizations in a companyare involved and their responsibilities are complexExecutive management(domestics and international) - responsible and accountableto direct, inform, and educate business units and employees to comply with laws and regulationsMarketing and sale

21、s - must assure product is sold to customers allowed by US exportregulationsDistribution - ships and receives goods to and from approved customers and vendors and is the operational interface to trade regulatory agenciesManufacturing & procurement - sources products and components internationallyand

22、 must obey COO, Classification and valuation( product costing), and Trading with the Enemy LawsFinance - related party transfer pricing, proper valuation of goods, country pricing,OEM pricing, royalties,subsidiary dividend remissions,foreign tax preparation,internal compliance audit programsLegal -

23、review of government agency inquires, handling of investigations, andretention of specialized legal assistanceEveryone has a part to play in assuring compliance with regulations Compliance responsibility begins with the CEO and continues through to operations Corporate officers are responsible to se

24、t policy, instruct, and assure documented processes and procedures and in place Operational units are responsible to carry out the policies, instructions, processes, and procedures All locations in the world are potentially subject to U.S. Government regulations and auditSpecific actions are necessa

25、ry to assure a solidcompliance program is in placeUnderstand business environment from a compliance perspective Kinds of products manufactured How product moves from suppliers, through plants and to customers The locations where development, manufacturing, and distribution are done Determine the pro

26、per compliance program processes and subprocesses Import process and subprocesses Export process and subprocessesDevelop basic trade documentation Policies, instructions,processes, and proceduresProvide compliance education to Management EmployeesThe primary benefit of enhanced compliance focus isto

27、 reduce the risk of business interruptions and loss ofsales and profits due to compliance process failuresFewer compliance errors reduce the potential loss of import or export privilegesUnnecessary compliance related delays in goods movement result in lost sales, increased costs, higher inventories,

28、 and inventory lossesGood procedures and documentation establish intent for compliance and reduce the time spent on regulatory auditsThe risk of foreign nationals being barred from work will be minimized by appropriate licensing processesDocumented export and import compliance processes reduce the r

29、isk of loss of exclusion from government and commercial contractsEfficiency and cost savings are an additional result of improved trade and logistics managementWell documented international shipment processes will result in: Elimination of duplicate or non-value add tasks Clear, standardized instruc

30、tions for associates Control points to eliminate errors or identify them early in the process Measurements to monitor progress and identify areas for improvement Goods move faster and cheaperDocumented processes and availability of trade information allow companies to increase profits Potential U.S.

31、 programs include Generalized system of preferences, Returned American goods, American Goods Assembled Abroad, Returned Goods for Repair, Duty Drawback and Foreign Trade Zoes Similar duty saving programs can be developed for most other countriesCompetitive advantage in international operationsis ach

32、ieved through integrated trade managementInformation InvestmentSourcingLogisticsInventoryContractsCostsComply with Government Regulations Effective Contract ManagementEfficient Movement of Goods Satisfied CustomersCost Effective Sourcing Decisions “Just In Time ManufacturingManagement of Financial T

33、ransactionsPrice TermE Group-EXWF Group-FCA,FAS,FOBC Group-CFR,CIF,CPT,CIFD Group-DAF,DES,DEQ,DDU,DDPEXWEXW-EX Work (named place)The seller only need to put the goods on the Dockof the Factory/WarehouseThe Freight, Insurance, outbound Customs clearance fee and Cost of load the goods on the trucks ar

34、e belong to the BuyerThis term is not recommended since it need seller to provide the export licenseFCAFCA-Free CARRIER(named place)The seller need finish the outbound Customs clearance andhand over the goods at the pointed place to the pointed carrier.The Freight, Insurance are belong to the BuyerF

35、AS/FOBFAS-FREE ALONGSIDE SHIP (named port of shipment)FOB-FREE ON BOARD (named port of shipment)Only used for sea freightThe FCA is more general.CPTCPT-CARRIAGE PAID TO (named place of destination)The seller pay the freight to the pointed place. Insurance not coveredCIPCIP-CARRIAGE AND INSURANCE PAI

36、D TO (named place of destination)The seller pay the freight to the pointed place. Insurance coveredCFR/CIFCFR-COST AND FREIGHT(named port of destination)CIF-COST, INSURANCE AND FREIGHT (named port of destination)Only used for sea freightThe CPT/CIP is more generalDAFDAF-DELIVED AT FRONTIER (named pl

37、ace)The seller need finish the outbound Customs clearance andhand over the goods at the pointed frontier.DESDES-DELIVERED EX SHIP(named port of destination)Used for sea freight.Inbound Customs clearance not coveredDEQDES-DELIVERED EX QUAY(DUTY PAID) (named port of destination)Used for sea freight.In

38、bound Customs clearance coveredThis term is not recommended since it need the buyer to provide the import licenseDDUDDU-DELIVERED DUTY UNPAID (named place of destination)The inbound Customs clearance fee is belong to the sellerbut the inbound duty and other tax not covered.This term is not recommend

39、ed since it need the buyer to provide the import licenseDDPDDP-DELIVERED DUTY PAID (named place of destination)The inbound Customs clearance fee is belong to the sellerThe inbound duty and other tax covered by the seller.This term is not recommended since it need the buyer to provide the import lice

40、nseFreight Cost Air freight cost Sea freight cost Land freight cost Hub cost Customs clearance fee OthersAIR FREIGHT COSTAir Cargo Used for heavy weight shipment The freight rate is depend on the route and the shipment weight/size*From Shanghai to Los AngelesMin 45kg 100kg 500kg 1000kg$65.00 $4.20 $

41、3.80 $3.45 $3.20 $2.95Fuel surcharges $0.10/kgExampleThe rate may changed in slack season and peak seasonThe Fuel surcharge also will changed based on the price of crude oil*the volume weight is equal to Volume/0.006AIR FREIGHT COSTCourier shipment Used for small package The freight rate is depend o

42、n the route and the shipment weight/size*ExampleThe rate is covered door to door service include Customs clearance fee.*the volume weight is equal to Volume/0.006Additional rates per kg thereafter$11.4SEA FREIGHT COSTFCLFull container load 40 feet container12.04x2.34x2.39M3 20 feet container5.75x2.3

43、4x2.39M3 40 feet high cube container12.04x2.34x2.69M3LCLLess than container load The freight rate is depend on the route and shipment sizeThe rate may changed in slack season and peak seasonExampleFrom Shanghai to Los AngelesFCL 40 feet $3200 all inFCL 20 feet $2200 all inLCL $120/M3 all inLAND FREI

44、GHT COSTThe rate depend on the truck size and route The rate may changed in slack season and peak seasonExampleFrom Shanghai to Nanjing5 Ton truck$1002 Ton truck$75.HUB COSTThe Hub cost include: Storageper carton, per month Receiving Tallying, System registration,Confirmation of receipt Put away,. I

45、nventory Management Maintenance,Cycle counting, Handling Out EDI pick list, Picking, Kitting, Checking, hand shake Customs clearance The rate vary from country to country, broker to broker Inspection fee will occur if the shipment need to be examine by CustomsIn SIP Customs , the Customs clearance f

46、eefor outbound is around $25/Shipment Others We need also consider the below cost when calculate the goods value: Insurance License Certificate Fumigation Freight cost calculationExampleRouteSLR_SZShanghai SFO Santa ClaraPrice Term DDUFreight model -By airShipment size10 Pallet, each pallet size 48x

47、36.5x64 inch 16 cartons in a palletGross weight of each pallet486.6 lbs CommodityPrinted circuit assemblies for telephonic apparatusQty100 pcs/cartonFreight cost calculationExampleCustoms clearance in SIP $25 SZ Shanghai( By Truck) $110Shanghai Airport $10Shanghai SFO(By air)* $9187.2Customs clearance $70.5MPF* $485SFO Santa Clara $200 Total $10087.7 Freight cost per unit=$10087.7/16000=$0.6305* See next pageFreight cost calculationExample1. Shanghai SFO (by air) Rate: $2.85/kg; Fuel Surcharge: $0.15/kg Volume weight= 48x36.5x64x0.02543/0.006x10=3062.4kg Gross weight=486.6x0.454x10=2209.2kgCh