进出口业务教程 课件 Chapter11 Packing Dcuments and Bene­ficiarys Certificate；Chapter12 Export Verification System

PracticalCourseforImport&ExportBusiness

PackingDocumentsandBene­ficiary’sCertificateChapterElevenSection1.PackingdocumentsSection2.MakingoutapackinglistCONTENTSSection4.SamplesofpackinglistSection3.SamplesofpackinglistSection5.ExercisesSection111.1Packingdocuments11.1.1WhatarepackingdocumentsPackingdocumentsrefertothedocumentspreparedbytheshipperlistingthekindsandquantitiesofcommoditiesinaparticularshipment.Acopyofsuchpackingdocumentsisoftenattachedtotheshipmentitselfandanothercopyissentdirectlytotheconsigneetochecktheshipmentafterarrival.Thepackinglistisoneofthemaintypesofallpackingdocuments.Section

ONE11.1.2FunctionsofpackingdocumentsThepackingdocumentsplayavitalroleintransportationandcustomsclearance.Thefunctionsofthemareshownasfollows:1)They’rethesupplementofacommercialinvoicebutwithoutpriceinformation;2)They’rethefoundationfortheexportertocountthequantitiesofmerchandise;3)They’reareferencedocumentforcustomsclearance;4)Theycanhelptheconsigneetoidentifywhichcontentsmaybefoundinwhichpackages.Section

ONE11.1.4TypesofpackingdocumentsTheimporterrequiresdifferentpackingdocumentsaccordingtodifferentkindsofmerchandise,sothenameandtypeofpackingdocumentsvaryalotininternationaltrade.Thefollowingsareusuallyused:1)thepackinglist/packingslip/billofparcels；2)thepackingspecification；3)thedetailedpackinglist；4)thepackingsummary；5)theweightlist/weightmemo；6)theweightcertificate/certificateofweight；7)theweightmemo；8)themeasurementlist；9)theassortmentlist.(2)WithParticularAverage(WPA)AsidefromtheriskscoveredunderFPAconditionsasabove,WPAalsocoverspartiallossesoftheinsuredgoodsdirectlycausedbynaturalcalamitiessuchasheavyweather,lightning,Tsunami,earthquakeorflood.WPAprovidesamoreextensivecoverageagainstalllossesorDamagesduetomarineperilsthroughoutthedurationofthepolicy.(3)AllRisksAsidefromtheriskscoveredunderFPAandWPAconditionsasabove,thecoverageofAllRisksmeansthattheinsurershallundertaketheliabilitiestoindemnifytheinsuredthetotalorpartiallossonthecargoinsuredeitherarisingfromperilsoftheseaorgeneralextraneousrisksduringthecourseoftransit.AllRisksisthemostcomprehensivecoverageamongthethree.However,thiscoverageshallnotcoverallrisksoflossordamage.Section211.2MakingoutapackinglistThepackinglistisadocumentissuedbytheexporter,indicatingthedetailsregardingthepackingconditionagreedbytheimporterandtheexporterintheL/Corthecontract.ItisusedbytheCustomstoapplycertaintypesofduties,andisarequireddocumentforcustomsclearance.Whenclearingcustoms,specificdutiesrequirethepackinglistastheyareappliedonthephysicalnatureofthegoods,suchastheirpieces,weightormeasureandthisinformationcomesfromthepackinglist.CompounddutiesareappliedasbothAdValoremandspecifictariffstogetherandthusboththecommercialinvoiceandthepackinglistwouldberequiredforcustomsclearance.Itisalsousedbyshippingcompaniestoidentifytheweightanddimensionsoftheproduct,andshouldbecompletedinametricform.Itdoesnotusuallyrequireanyvalueforthemerchandise,butaverycompletelistofalltheproducts,theirpacking(e.g.cartons,boxes,crates,barrels,bags),theirgrossandnetweights,theircubicfeetandcubicmetersandanymarkingsorhandlingissues.11.2.1ParticularsinmakingoutapackinglistThereisnouniformformat.Itsmaincontentsareasfollows:11.2.1.1Exporter’snameandaddressThenameandaddressoftheexportershallbeconsistentwiththecommercialinvoice.11.2.1.2NameofdocumentThenameofthedocumentisusuallyinboldEnglish.Inpractice,thepackinglist(note),packingspecificationsandspecificationsareusedmore.ThenameofpackingdocumentsshouldconformtothestipulationoftheL/C,andifitisnotstatedintheL/C,theexportercanmakehisownoption.11.2.1.3No.ofpackinglistFillintheinvoicenumberorthecontractnumber.11.2.1.4IssuingdateTheissuingdateofthepackinglistisnotearlierthanthedateoftheinvoiceandisallowedtopostpone1or2daysaftertheinvoice.11.2.1.5ShippingmarkTheshippingmarkshallbemadeinaccordancewiththestipulationoftheL/C.11.2.1.6NameofcommodityandspecificationsThenameofcommodityandspecificationsshallbeinaccordancewiththestipulationoftheL/Cincludingspecificationsofgoodsandspecificationsofpacking.Forexample:Packedinpolythenebagsof3kgeach,andthenininnerboxes,20boxestoacarton.11.2.1.7QuantityFillintheactualpiecesorcartons.11.2.1.8UnitFillinthenumbersofouterpacking,forexample:carton,bag,drum…11.2.1.9GrossWeightFillintheweightofeachouterpacking.11.2.1.10NetWeightFillintheactualweightofeachpieceorcarton.11.2.1.11MeasurementFillinthetotalmeasurementofallgoods(outerpackages).11.2.1.12SignatureTheissuer’ssignatureshallcorrespondtothecommercialinvoice.11.2.2GeneralclausesofapackinglistusedintheL/C1)Thesignedpackinglist,originalandninecopies.2)Themanuallysignedpackinglistintriplicatedetailingthecompleteinnerpackingspecificationsandcontentsofeachpackage.3)Thepackinglistinsixfold.4)Thesignedpackinglistinquadruplicateshowingthegrossweight,thenetweight,themeasurement,thecolor,thesizeandthequantitybreakdownforeachpackage,ifapplicable.5)Thedetailedweightandmeasurementlistshowingindetailthecolors,sizesandquantitiesineachcartonandalsoNT.WTandG.WT.Section311.3SamplesofpackinglistSee200Section411.4Beneficiary’sCertificate11.4.1Basicintroduction11.4.1.1Whatisbeneficiary’scertificateThebeneficiary’scertificateisadocumentissuedbythebeneficiaryinaccordancewiththerequirementsoftheletterofcreditcertifyingthattheobligationhasbeenfulfilled,suchasthequalityofgoods,transportation,package,documents,etc.11.4.1.2Typesofbeneficiary’scertificate(1)Beneficiary’scertificatefordispatchofdocumentsForexample,CERTIFICATEFROMTHEBENEFICIARYSTATINGTHATONECOPYOFTHEDOCUMENTSCALLEDFORUNDERTHEL/CHASBEENDISPATCHEDBYCOURIERSERVICEDIRECTTOTHEAPPLICANTWITHIN3DAYSAFTERSHIPMENT.(2)Beneficiary’scertificatefordispatchofshipmentsampleForexample,CERTIFICATETOSHOWTHATTHEREQUIREDSHIPMENTSAMPLESHAVEBEENSENTBYFEDEXTOTHEAPPLICANTONMARCH15TH,2019.(3)Beneficiary’scertificateforpackageandlabelingForexample,ACERTIFICATEFROMTHEBENEFICIARYTOTHEEFFECTTHATONESETOFINVOICEANDPACKINGLISTHAVEBEENPLACEDONTHEINNERSIDEOFTHEDOOROFEACHCONTAINERINCASEOFFCLCARGOORATTACHEDTOTHEGOODSORPACKAGESATANOBVIOUSPLACEINCASEOFLCLCARGO.(4)OthersForexample,CERTIFICATECONFIRMINGTHATALLGOODSARELABELLEDINENGLISH.BENEFICIARY’SCERTIFICATECONFIRMINGTHEIRACCEPTANCEOFTHEAMENDMENTDATED10/09/2005MADEUNDERTHISCREDITQUOTINGTHERELEVANTAMENDMENTNUMBER.11.4.2Makingoutabeneficiary’scertificate11.4.2.1Particularsinmakingoutabeneficiary’scertificate(1)IssuerItshouldbethebeneficiaryoftheL/C.(2)NameofcertificateItshouldbethesameasthatintheL/C.Usualnamesinclude“Beneficiary’sCertificate”“Beneficiary’sStatement”and“Beneficiary’sDeclaration”.(3)DateItcanbethesameasthatintheinvoice.Whenthecontentscertifiedrelatetotheshipmentorshipmentadvice,theissuingdateshallbestipulatedaccordingly.(4)L/CNo.,InvoiceNo.,S/CNo.Unlessotherwisestipulated,abeneficiary’scertificateshouldhavethenumberofcreditandcontract.(5)Certification/StatementSuchsentencesshouldcomplywiththestipulationinthecredit.IftheL/Cstates“Beneficiary’sCertificatecertifyingtheyhave…”,inBeneficiary’sCertificate“Weherebycertifythatwehave…”shouldbeused.(6)SignatureofissuerItshouldbethecompanynameoftheexporterandthesignatureofthepersonincharge.11.4.2.2Sometermsofabeneficiary’scertificateusedintheL/C1)1/3ORIGINALB/LANDONESETOFNON-NEGOTIABLEDOCUMENTSTOBESENTTOAPPLICANTWITHIN3DAYSAFTERSHIPMENTBYFEDEX(BENEFICIARY’SCERTIFICATEPLUSFEDEXRECEIPTENCLOSED)2)BENEFICIARY’SCERTIFICATEEVIDENCINGTHATEACHPIECE/PACKINGUNITOFGOODSCARRIESTHENAMEOFTHECOUNTRYOFORIGININANIRREMOVABLEANDINDELIBLEWAY.3)BENEFICIARY’SCERTIFICATESTATINGTHAT2/3ORIGINALB/LANDONESETOFNON-NEGOTIABLEDOCUMENTSHAVEBEENAIRMAILEDDIRECTLYTOXXCO.LTD.4)BENEFICIARY’SCERTIFICATECERTIFYINGTHATALLITEMSMUSTHAVE“MADEINCHINA”LABEL.11.4.3Asampleofbeneficiary’scertificateSeepage202Section5ExercisesP202-20471%71%71%71%71%71%Thankyou!PracticalCourseforImport&ExportBusiness

ExportVerificationSystemandExportTaxRefundChapterTwelveSection1.ExportverificationSection2.ExporttaxrebateCONTENTSSection3.ExercisesSection112.1ExportverificationSince1stJanuary,1991,theStateForeignExchangeAdministrationofthePeople’sRepublicofChina(StateAdministrationofForeignExchange,SAFE)hasimplementedtheexportverificationsystemwiththeapprovaloftheStateCouncil,whichhasliftedourmanagementagainstexportcollectionuptoanewlevel.Theexportverificationsystemcanfacilitateexportcollectionandstrengthenthemanagementagainstit.Thissystemcancontrolexportcollectiondirectlybyissuingtheverificationform,whichhasbeenoneofthemostessentialcertificatesforfollowingupandsupervisingexportcollection.Specifically,theStateAdministrationofForeignExchangeissuestheverificationformforshippersortheiragentstofillin,whichisneededinexportdeclarationviatheCustoms,thentheStateAdministrationofForeignExchangecanhandlethecaseaccordinglywiththeverificationformcheckedandsealedbytheCustoms.Section

ONE12.1.1WhatisexportverificationExportverificationreferstotheverificationprocedurethatcompanieshavegonethroughvialocalforeignexchangemanagerialinstitutionsduringaperiodafterthecargoexport,indicatingthattheexportamounthasbeencollected.Thoseentitiesincludecompaniesinvolvingexportbusiness,importbusinessandforeign-fundedcompanies.Section

ONE12.1.2Proceduresofexportverification1)TheexportunitobtainstheimportandexportbusinessrightapprovedbytheMinistryofCommerceoritsauthorizedunit;2)TheexportunitappliestotheCustomsforthe“ChinaE-port”accessprocedures,andtothedepartmentsconcernedforthe“ChinaE-port”corporateICcardandthe“ChinaE-port”businessoperatorICcardthroughelectronicauthenticationprocedures;3)Theexportunitofthematerialtotheregisteredholdersofthelocalforeignexchangebureauinwritingofftheregistrationandtheforeignexchangebureauonpreconditionsforexportunitstoregisterandestablishexportunitsinelectronicfieldinformation;4)Theexportunitappliesforthewrittenverificationformofexportproceedsonline.5)TheexportunitwiththeoperatorICcard,theverificationcardandtheexportercontract(forthefirsttimetoprovide)totheregistrationoftheforeignexchangebureautoapplyfortheexportverificationforminpaper.6)Theexportenterpriseappliestothecustomsofficesforexportverificationformstheportfortherecordbeforethedeclarationbythe“ChinaE-portexportexchangesystem”;7)Theexportunitmakesadeclaration.8)Theexportunitmay,afterthecustomsdeclaration,passthe“ChinaElectronicPortexportcollectionsystem”,whichwillbeusedfortheverificationoftheexportcustomsdeclarationandtheone-wayforeignexchangebureau.9)Aftertheexportunithashandledtheexportproceedsinthebank,itshallgototheforeignexchangebureaufortheformalitiesofverificationandverificationoftheexportproceeds.12.1.3MaterialsrequiredforexportverificationWhatmaterialsshouldbeprovidedwhentheexportunitappliestotheforeignexchangebureaufortheverificationoftheexportproceeds?1)Aletterofintroductionandanapplicationform.2)TheimportandexportenterprisequalificationcertificateofthePeople’sRepublicofChina.3)Thebusinesslicense(duplicate)oftheenterprise’slegalpersonorthebusinesslicense(copy)andcopiesoftheenterprise.4)TheoriginalandphotocopyoftheorganizationcodecertificateofthePeople’sRepublicofChina.5)Theoriginalandphotocopyofthecustomsregistrationcertificate.6)Othermaterialsrequiredbytheforeignexchangebureau.12.1.4SampleofanexportverificationformSection212.2ExporttaxrebateAsafinancialincentivemechanism,theexporttaxrebatesystemhasbeenwidelyappliedandplaysapositiveroleinmanycountriesandregionsoftheworld.Inmorethan100WTOmembers,manycountriesandregionshaveactivelyusedtheexporttaxrebatepolicyastheinternationalcustomtopromotetheexportofforeigntradeproducts.12.2.1WhatisexporttaxrebateTheexporttaxrebatereferstothemeasureoftherefundingtoexporterssomeorallofthedomestictaxwhichhasbeencollected.Theexporttaxrebateisanimportantpartofthenationalrevenue.Mainlythroughthetaxrefundtobalancedomestictaxesalreadypaid,enterprisescanreducethecostoftheirproductsforaccessintotheinternationalmarkettocompetewithforeignproductsunderthesameconditions,therebyenhancingtheircompetitivenessandincreasingexportsforeignexchangeearnings.12.2.2Proceduresoftaxrebate(exemption)1)Exportenterprisesshouldgothroughtheprocedureofexportdeclaration.2)ExportenterprisesshouldfillintheexportcommoditiesinvoiceissuedbytheStateTaxBureau.3)Exportenterprisesshouldinputrelevantinformationviathetaxrebateapplicationsystemincomputerfortheadministrationoffor