null《商务函电与单证》电子课件
介 绍《商务函电与单证》电子课件
介 绍课件简介:
本课件以幻灯片形式,将国际贸易出口业务所用单证与模拟训练结合在一起,使用者既可以在学习过程中训练,又可以在训练过程中学习,具有较强的互动性。
内容选择:LETTER OF CREDIT BILL OF EXCHANGE INVOICE PACKING LIST INSPECTION CERTIFICATE
continued------To be continued---To be continued CERTIFICATE OF ORIGIN EXPORT LICENSE CUSTOMS DECLARATION INSURANCE POLICY BILL OF LADING
BUSINESS DOCUMENTS(EXPORT)BUSINESS DOCUMENTS(EXPORT)Lesson 1 Letter of Credit
Lesson 2 Bill of Exchange
Lesson 3 Invoice
Lesson 4 Packing List
Lesson 5 Inspection Certificate
Lesson 6 Certificate of Origin/GSP Form A
Lesson 7 Export License
Lesson 8 Customs Declaration
Lesson 9 Insurance Policy
Lesson 10 Ocean Bill of Lading Lesson 1 Letter of CreditLesson 1 Letter of CreditContents:
1. The form of L/C
Documentary/clean; irrevocable/revocable; confirmed/unconfirmed; sight/usance;
transferable/nontransferable
2. L/C No. and issuing date
3. Beneficiary
4. Applicant
5. Currency and amount
6. Validity
The main contents of L/C:
7. Draft clause
It usually includes drawer、drawee or payer、payee、tenor、drawn clause and date of
draft.
8. Documents clause
The documents required should be indicated in details.
9. Commodity clause
This clause includes description of goods、quantity and unit price. continued------To be continued---To be continued10.Shipment clause
1) Port of loading or shipment from
2) Port of discharge or destination
3) Time of shipment
4) Partial shipment and transshipment are allowed or prohibited
5) Mode of shipment
11. Packing and shipping marks
12. Special conditions
Specimen: L/C Specimen: L/C LETTER OF CREDITPracticePracticeAmend the L/C according to the contents of contract.
Sales Contract (Partial)
Date: Sep.25, 2003
Seller: DALIAN TEXTILES IMPORT & EXPORT CORP.
4 YINGCHUN STREET, DALIAN 116002 CHINA
Buyer: DEAHO APPAREL CO.,LTD.
C.P.O. BOX 7155 SEOUL, KOREA
Name of commodity: women’s and men’s stonewash jeans
Price: USD$25 per dozen CIF Seoul less than 2% discount
Quantity: women’s 1000 pcs in small size
1200pcs in medium size
1200pcs in large size
Men’s 600pcs in small size
1000pcs in medium size
760pcs in large size continued------To be continued---To be continuedShipment: before Nov. 10, 2003
Port of Destination: Pusan, Korea
Port of Loading: Shanghai, Chinese (from Shanghai to Pusan Directly, no partial
shipment)
Packing: to be packed in boxes of two dozen each, white、black and pink assorted,
100 boxes to a wooden case.
Insurance: to be effected against all risks with PICC as per 110% invoice value.
Terms of payment: irrevocable and documentary L/C at sight issued by Korea
Exchange Bank
LETTER OF CREDITLesson 2 Bill of ExchangeLesson 2 Bill of Exchange The parties of a bill of exchange are: the drawer, who is usually the exporter or the
beneficiary of L/C; the drawee (payer), who is usually the importer under collect or the
appointed banker under a letter of credit; The payee, who is the drawer or the bearer of the
bill.
From different aspects, bill of exchange may be classified into the following kinds:
a. Sight bill and time bill
If the draft is payable at sight on presentation, it is a sight or demand bill. If the drawee is
required to pay the bill at a later time, it is a time or usance bill.
b. Clean bill and documentary bill
A bill of exchange, which accomplies with shipping documents is called documentary
bill, whereas is called clean bill.
c. Commercial bill and banker’s bill
It is commercial bill when the drawer is a commercial firm. When the drawer is a bank, it
is a bankers’ bill.
Specimen: Bill of ExchangeSpecimen: Bill of Exchange
No. 645-200869 ① GUANGZHOU JAN. 13, 2004 ②
Exchange for USD18,200.00 ③
At ********** ④ Sight of this FIRST of Exchange(Second of the same tenor and date unpaid) pay to the order of
BANK OF CHINA (5)
the sum of SAY U.S. DOLLARS EIGHTEEN THOUSAND AND TWO HUNDRED ONLY. ⑥
Drawn under SAKURA BANK LTD., TOKYO ⑦
To AKURA BANK LTD., TOKYO ⑧ GUANGDONG MACHINERY I./E.
CORP. (GROUP)
⑨
Bill of ExchangeBill of ExchangeThe components of a bill:
①draft number
Make out according to the invoice number or fill in “AS PER INVOICE .
②place and date
Fill in the drawer’s address and issuing date.
③amount
Fill in currency and figures.
E.g. USD7,200.00, Stg3,600.00, DM7,500.00, JPY4,620.00 etc.
④tenor
There are two kinds of tenor: payment at sight and payment in time. If it is the former, “At Sight” is to be
printed. If it is the later, to print “At xxx days after sight”,“At xxx days after date of draft” or “At xxx
days after date of B/L or on stipulated date”.
⑤Payee
Usually three kinds of writings:
a. restrictive order
Make out“pay xxx company only”. This kind of bill can not be negotiable.
b. demonstrative order
Make out “pay xxx company ’s order” or “pay to the order of xxx company”. This kind of bill can be
negotiable with endorsement. continued-------To be continued---To be continuedc. payable to bearer
It is negotiable without endorsement. The payee is commonly a bank, the following are main banks in
China.
Bank of China
The Industrial & Commercial Bank of China
Bank of Communication, China,
The Agriculture Bank of China
⑥amount
Fill in capital words and currency.
It should be in accordance with ③, otherwise the bank will refuses to pay. For example, SAY U.S.
Dollars SEVEN THOUSAND TWO HUNDRED ONLY, SAY POUND STERLING THREE
THOUSAND SIX HUNDREND ONLY, SAY DEUTSCHE MARK SEVEN THOUSAND FIVE
HUNDREN ONLY, SAY JAPANESE YEN FOUR THOUSAND SIX HUNDRED AND TWENTY
ONLY.
⑦presentation
It is made out as: “Drawn under xxx Bank L/C NO. xxx dated xxx” if the term of payment is L/C. “For
collection” is printed on collection basis.
⑧payer or drawee
It is usually the issuing bank. continued--------To be continued---To be continued⑨drawer
The drawer is the principal on collection terms, while it is the beneficiary on L/C terms. The
Drawer should keep in accordance with the stipulation of L/C completely. The draft is null
and void without signature and seal of the drawer.
PracticePracticeThe invoice value is US$528,000.00, number is 5536P211. Please make out the draft with the following
information.
ISSUING BANK: BANK OF CHINA , LIAONING BRANCH
L/C NO.: 860002144560
DATED: 2004-6-20
EXPIRY DATE: 2004-8-21 IN JAPAN
APPLICANT: DALIAN LIGHT INDUSTRIAL PRODUCTS I/E CORPORATION
35 YUHA STREET, DALIAN, CHINA
BENEFICIARY: NISSHO IWAI CORPORATION
TOKYO, JAPAN
AMOUNT: USD 528,000.00
AVAILABLE WITH/BY: BANK OF CHINA TOKYO BRANCH
TOKYO
BY NEGOTIATION
DRAFTS AT: 120 DAYS AFTER THE DATE OF SHIPMENT FOR 100PCT OF THE INVOICE
VALUE
DRAWEE: BANK OF CHINA, DALIAN BILL OF EXCHANGE Lesson 3 InvoiceLesson 3 InvoiceThe contents of invoice are:
1. name and address of seller
It is relatively stable, usually is printed in advance.
2. the invoice number
The number is given by export company itself.
3. date
The date of invoice should be earlier than the date of shipment, and no later than the date of
draft and the validity of L/C.
4. sales contract number
5. the port/place of shipment
6. the port/place of destination
If the transshipment is allowed, the port of transshipment is marked. For example, “From
Dalian To Helsinki W/T (with transshipment) Hong Kong by Vessel”.
7. name and address of buyer
Buyer is the beneficiary , its name and address should be strictly in accordance with the
stipulation of L/C. continued-------To be continued---To be continued8. marks and No.
It refers to the shipping marks.
If there is no mark, “N/M” is printed.
9. description of the goods
Fill in with the stipulation of L/C
10.unit price and sum
It consists of currency, measurement unit, sum and trade terms. This four parts
should keep in accordance with L/C strictly.
11. amount
It can not exceed the highest amount stipulated in L/C.
12. signature of beneficiary
The invoice will takes effect after signed by the beneficiary.
Specimen: Invoice
Specimen: Invoice
INVOICEPracticePracticeMake out the following invoice with the given information:
SHIPMENT:BEFORE MARCH 28,2004
L/C NO. AND ISSUED DATE: 78605NC0022 MARCH 04, 2004
BENEFICIARY: LIAONING TEXTILES I./ E. CORP. (GROUP) GARMENTS CO.
APPLICANT : APR GARMENTS CO., LTD
KOWLONG, H.K.
DESCRIPTION OF THE COMMODITIES:
ORDER MERCHANDISE QUANTITY AND UNIT PRICE AMOUNT
74027/413 BABY & GIRL’S 100SETS (2PCS/SET)/10CTNS DEM15,300.00
100% COTTON DEM153.00/SET CFR ROTTERDAM
TOP+SKIRT
S/C NO. BBGWF2023 SHIPMENT DATE: 2004-4-3 TO 2004-5-7
74027/414
BABY & GIRL’S DRESS 100SETS/10CTNS DEM15,300.00
65% POLYESTER 35%COTTON DEM153.00/SET CFR ROTTERDAM
S/C NO. BBGWS2024 SHIPMENT DATE: 2004-4-3 TO 2004-5-7
continued------To be continued---To be continued74027/476/
BABY & GIRL’S SKIRT 100SETS/5CTNS DEM9,000.00
100% COTTON DEM90.00/SET CFR ROTTERDAM
S/C NO. BBGWF2028 SHIPMENT DATE: 2004-4-3 2004-5-7
TOTAL L/C AMOUNT: DEM39,600.00
REMARKS: SHIPPING MARK: C&A MEDERLAND
ORDER NO. (AS MENTIONED ABOVE)
S/C NO. (AS MENTIONED ABOVE)
C/N NO. 1--UP
ROTTERDAM
Lesson 4
Packing List/Weight Memo/Measurement ListLesson 4
Packing List/Weight Memo/Measurement List
Packing List is an independent documents. It is usually requested by the importer to confirm the name of commodity、specification、quantity、marks.、number of carton and the packing conditions. It is usually issued by the exporter and not show the value of the goods、shipment and consignee.
Weight Memo shows something about the weight emphatically, such as gross weight﹑net weight and so on.
Measurement list shows something about each individual lot’s length、width、height and total volume on the basis of packing list.
Specimen:
Packing List/Weight Memo/Measurement ListSpecimen:
Packing List/Weight Memo/Measurement ListPACKING LISTPracticePracticeMade out the following Packing List as per the given information.
Issued by: Hubei Zhongken International Trading Co., Ltd
Covering: 100 Percent Cotton Towels
Contract No.: 24HBZK/1001CN
Invoice No. and Date:88A6015 March 20,2004
3000 Doz /100CTNS
18x28 inch 37.40 oz/Doz
G. W.: 3200kgs N. W.: 3000kgs
Measurement:72×50×80cm
Marks:
Packing: Ten dozen assorted colors per polybag, 30 dozen per carton
PACKING LIST
Lesson 5 Inspection CertificateLesson 5 Inspection Certificate
Inspection certificate is a document certifying the result of commodity inspection issued
by an inspection institution.
Internationally, import and export commodity inspections are executed by a third party
generally known as surveyor. Some of the surveyors are governmental organization, others
are run by individuals or trade associations.
In our country, the China Exit and Entry Inspection and Quarantine Bureau (CIQ) is
the main institution authorized to examine the quality, quantity, packing etc. The purpose of
the inspection is to ensure that the goods are in accordance with the relative laws and
decrees of the country.
1.The following Inspection Certificate are issued by CIQ:
1) Inspection Certificate of Quality (质量检验证书).
2) Inspection Certificate of Quantity(数量检验证书).
3) Inspection Certificate of Weight(重量检验证书).
4)Inspection Certificate of Origin(原产地检验证书). continued---
---To be continued---To be continued 5) Sanitary Inspection Certificate or Inspection Certificate of Health(卫生/健康检验证书))
6) Veterinary Inspection Certificate(兽医检验证)
7) Certificate of Value(价值证明书)
8) Inspection Certificate of Disinfection(消毒检验证书)
9) Inspection Certificate of Fumigation(熏蒸检验证书)
10) Inspection Certificate on Phytosanitary (植物检验证书)
2. The following documents are issued by non-official organization:
1) Inspection Certificate Issued by Exporter/Manufacturer (出口商/生产厂检验证书)
2) Inspection Certificate of Societe Generale de Surveillance S.A.(瑞士SGS检验证书)
3) Inspection Certificate Signed by Importer’s Representative(进口商指定的代
签发的检验证书)
Specimen:INSPECTION CERTIFICATESpecimen:INSPECTION CERTIFICATEINSPECTION CERTIFICATEPracticePracticeMake out an Application for Inspection according to the following invoice.
(if there is no information about the blank , you can fill in with “***”).
INSPECTION CERTIFICATELesson 6
Certificate of Origin/GSP Form ALesson 6
Certificate of Origin/GSP Form A
A Certificate of Origin is an independent document evidencing the origin of the goods or manufacturer. It contains the description of goods, quantity or weight, value of goods shipped (only for applicant, it will not be indicated on the original official certificate) and the producing area. Two kinds of certificate of origin are generally adopted in our country: Certificate of Origin which is issued by CIQ (China Exit and Entry Inspection and Quarantine Bureau) or CCPIT(the China Council for the Promotion of International Trade ). and Generalized System of Preference certificate of origin Form A(GSP Form A) which is issued by CIQ. GSP Form maybe used to get preferential import duties in many countries, such as New Zealand, Canada, Japan, EU members and o on.
Certificate of Origin/GSP Form ACertificate of Origin/GSP Form A The main contents of certificate of origin:
1. Certificate No.
The certificate is invalid if the column is blank.
2. Exporter
The exporter’s address is asked to make out in details including street、doorplate number 、
city and country. If the goods is transshipped, the word via is added to the exporter.
For example:
SINOCHEM International Engineering & Trading Corp.
40 Fucheng Road, Beijing, China
Via HongKong Daming Co., Ltd.
656 Guangdong Road, HongKong
3. Consignee
It is usually the buyer or the notify of the B/L. If it is required to be in blank, “To whom It
May Concern” or “To order” is marked here. If the transaction is transit trade, via is added
to the consignee, for example:
continued---
---To be continued---To be continued AL OTHAIANM TRADING CO.,LTD
P.O. BOX 23631
DUBAI, U.A.E.
VIA HONGKONG DAMING CO.LTD
566 GUANGDONG ROAD, HONGKONG
4. Means of transport and route
The port of destination and shipment、terms of shipment are to be made out. If the
transshipment is allowed, the place of transshipment is marked. The following is an example:
FROM DALIAN TO ROTTERDAM VIA HONGKONG BY VESSEL.
5. Country/region of destination
It refers to the country or region at which the goods is arrived, the middle businessman can
not be made out.
6. For certifying authority use only
It is usually kept in blank. The content is made out by the issuing organization according
to the concrete condition.
7. Marks and numbers continued---
---To be continued---To be continuedTo be made out according to the invoice, the phrases “as per invoice No.xxx” or “As per
B/L NO.xxx” are not allowed. N/M is filled in while there is no mark.
8. Number and kind of packages; Description of goods
e.g.
ONE HUNDRED AND FIFTY (150) CARTONS OF MEN’S
T/C PRINTED JACKET
SIXTY-SEVEN (67) CARTONS OF BOY’S T/C PRINTED JACKET
OR
150 CARTONS (ONE HUNDRED AND FIFTY CATRTONS ONLY)
OF MEN’S T/C PRINTED JACKET
67 CARTONS (SIXTY-SEVEN CARTONS ONLY) OF BOY’S
T/C PRINTED JACKET
9. H.S. Code
The part should be keep in conformity with customs declaration .
10. Quantity
The quantity and measurement are required to printed, for example: continued----
---To be continued---To be continued100 sets
N.W. 1000 M/T or 1000M/T (N.W.)
11. Number and date of invoices
As per invoice
12. Declaration by the exporter
The issuing place and date are printed here with the exporter’s stamp and signature. The
date is no later than the date of B/L and no earlier than the date of invoice.
13. Certification
The issuing place and date are to be made. The issuer should sign manually with seal.
The main points of GSP FORM A are:
“4. For official use”
If the goods has been exported, “ISSUED RETROSPECTIVELY” is printed in red. If the
certificate is lost or stolen, “THIS CERTIFICATE IS IN REPLACEMENT OF
CERTIFICATE OF ORIGIN NO. DATED WHICH IS CANCELLED” in red is marked.
continued-------To be continued---To be continued “5. Item number”
If the same lot has different varieties, “1”、“2”、“3”……are marked according
to the varieties; if there is only one lot, “1” must be marked.
“8. Origin criterion”
To be made out with the reference on notes overleaf .
Other items are omitted here.
Specimen 1
APPLICATIONFOR CERTIFICATE OF ORIGIN Specimen 1
APPLICATIONFOR CERTIFICATE OF ORIGIN CERTIFICATE OF ORIGIN Specimen 2 :
APPLICATION FOR GSP FORM A Specimen 2 :
APPLICATION FOR GSP FORM A CERTIFICATE OF ORIGINSpecimen 3 :
CERTIFICATE OF ORIGIN Specimen 3 :
CERTIFICATE OF ORIGIN CERTIFICATE OF ORIGINSpecimen 4 :
CERTIFICATE OF FORM ASpecimen 4 :
CERTIFICATE OF FORM ACERTIFICATE OF ORIGINPracticePracticeMake out the Application for GSP form A and Certificate of Origin according to
the given invoice.
CERTIFICATE OF ORIGIN Lesson 7 Export LicenseLesson 7 Export License Import and export license belongs to the non-tariff barrier in international trade.
The government stipulates that the importer or exporter have to get the license
before the special goods is imported or exported in order to maintain his own
country’s benefit. Licenses are no longer required for most export products now,
but some import products need it. Exporters apply for an export license through
the Ministry of Commerce of the People’s Republic of China. The customs officer
will not let the