单证培训

null进出口单证进出口单证培训培训提纲培训提纲从一则案例看单证工作的重要性单证的概念、种类、及缮制要求巧妙看懂、快速审核SWIFT信用证主要单据缮制单证条款解析一、从一则案例看单证工作的重要性一、从一则案例看单证工作的重要性 国际贸易是典型的单据买卖——卖方以交单代替交货，买方见单付款 案例——一字之差所造成6000多美元损失 业内人士常说：不会制单，就做不了业务。 案情介绍案情介绍TIFERT贸易公司与香港某中间商就出口全棉衬衣达成一笔交易，5月12日收到意大利某银行开来的第ICB00905438号信用证，其中货物描述条款规定如下： 45A: 100% COTTON SHIRT 1000DOZ AT USD15.80/DOZ FOB TIANJIN DETAILS AS PER SALES CONTRACT NO.CN1830325 案情介绍案情介绍受益人在办理货物出运手续后，缮制全套货运单据提交给某银行议付货款，其中发票中的货物描述如下：案情发展案情发展议付行审单后将单据于6月25日寄到开证行，并向偿付行索汇。作为开证行的偿付行即该行的纽约分行于6月26日亦将货款15800.00美元划收议付行在该行的账户。 7月3日受益人收到开证行拒付电一纸，其拒付理由是发票中填写的合约号与信用证中引用的合约号不符。受益人据理力争受益人据理力争受益人称，他们公司历来的合约号均为CNI为字首，从来没有使用过CN1为字首的，肯定是开证行的来证搞错了，要求议付行与开证行进行交涉。 议付行经仔细核对单证后发现，发票上的合约号确与信用证引用的合约号不符，议付行无法提出抗辩，完全处于被动地位。 案情结果案情结果后经香港中间商与开证人多次协商，这批有“不符点”的单据于8月14日虽被通融接受，但以开证行要求补偿利息6108．75美元而告终。 经验教训经验教训单证不符会造成如下恶果： 开证行会征收单证不符点处理费； 开证申请人拖延付款； 开证申请人要挟降价； 遇市场行情发生变化，拒不付款。进出口单证在国际贸易中扮演非常重要的角色， 与我们的经济利益息息相关。不符点处理费条款不符点处理费条款A HANDING FEE OF 1 ‰ (ONE PER MILLE), MINIMUM USD55.- OR EQUIVALENT PLUS OTHER CHARGES (IF ANY) WILL BE APPLIED FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS. NOTWITHSTANDING ANY INSTRUCTIONS TO THE CONTRARY, SUCH CHARGES ARE FOR ACCOUNT OF BENEFICIARY AND WILL BE DEDUCTED FROM THE PROCEEDS UPON ACCEPTANCE OF DISCREPANCIES DOCUMENTS. DISCREPANCY FEE OF USD50.00 WILL BE DEDUCTED FROM THE PROCEEDS FOR EACH SET OF DISCREPANCY DOCS RECEIVED IRRESPECTIVE OF WHETHER THE DISCREPANCIES HAVE BEEN APPROVED BY THE APPLICANT. HOWEVER, THIS SHOULD NOT BE TAKEN AS AN AUTHORITY TO NEGOTIATE THE DISCREPANT DOCS. 不符点处理费条款不符点处理费条款不符点扣款不是客户扣而是银行扣，金额没得商量，可以说是银行的霸王条款，而且只要出现不符点，即使客户自己不介意，痛快接受，银行也照扣不误。所以制单工作虽然普通，责任却很重大，一点小疏忽有时候可以造成令老板跳脚心痛的损失。 注意!!!二、单据的概念、种类及缮制要求二、单据的概念、种类及缮制要求单据的概念、种类单据的缮制要求单据的流程单证的概念单证的概念 广义——国际贸易合同签订、履行过程（货物交付、运输、保险、检验、通关、结算等各环节）中所用的各种单据、文件和证书。 狭义——国际贸易买卖双方用于货款结算的单证。 单据的种类单据的种类1．根据外贸单证的性质划分 （1）金融单据：是指汇票、本票、支票、及其他用于取得款项的凭证。 （2）商业单据：是指发票、运输单证、所有权单证或其他类似单据、其他与进出口业务有关的非金融单据。单据的种类单据的种类2．根据外贸单证的用途划分 （1）资金单据：如汇票、本票、支票等。 （2）商业单据：如商业发票、形式发票、装箱单、重量单、规格单等。 （3）货运单据：如至少包括两种不同运输方式的运输单据、提单、非转让海运单、租船合约提单、空运单据、公路、铁路或内陆水运单据、快递收据、邮政收据或投邮证明等。 （4）保险单据：如保险单、保险凭证、预保单等。 （5）公务单据：如海关发票、原产地证书、检验检疫证书、配额许可证等。 （6）附属单据：如寄单证明、寄样证明、航程证明、装运通知等。单据的种类单据的种类3．根据外贸商品的流向划分 （1）进口单据：如进口许可证、信用证、进口报关单、进口检验检疫单、保险单等。 （2）出口单据：如出口许可证、出口报关单、包装单据、运输单据、商业发票、汇票、出口检验检疫单、产地证书、保险单等。单据的种类单据的种类4．根据单证签发的单位划分 （1）出口商自制的单据：如汇票、商业发票、装箱单、重量单等。 （2）协作单位签发的单据：如运输单据、保险单据、品质证书及有关证明函等。 （3）政府机构、民间机构签发的单据：如许可证书、检验检疫证书、产地证书等。 null通关投保备货报检签约审证托运签认证装运制单结汇出口单证业务流程购销合同 发票、装箱单、出库单出口商品检验申请书 商品检验证明书产地证/许可证申请书一般原产地证、普惠制原产地证、出口许可证出口货物运输投保单、保险单出口货物报关单 出口收汇核销单大幅收据、提单信用证分析单 审核记录、改证函汇票、交单联系单出口合同出口货物托运单 订舱回单、装货单善后归档出口收汇核销单 出口退税申请表null通关投保签约开证租船订舱签证提货索赔进口单证业务流程进口商品检验申请书 商品检验证明书许可证申请书进口许可证进口预约保险合同/投保单、保险单进口货物报关单 进口付汇核销单提单、提货单信用证开立申请书、信用证索赔函进口合同善后归档进口付汇核销单进口货物托运单审单付汇报检单据缮制要求单据缮制要求单证工作总体的要求是：“证同一致、单证一致、单单一致和单货一致”。其中， “证同一致”是指信用证与合同保持一致； “单证一致”是指外贸单据与信用证保持一致； “单单一致”是指各种单据之间保持一致； “单货一致”是指单据中所描述的货物与实际出运的货物保持一致。 前述三个一致，是针对单据处理而言的；单货一致，应侧重在备货工作上。单据缮制要求单据缮制要求 单 据5. 外观质量4. 符合惯例前提2. 内容、种类、份数3. 出单、交单单据缮制要求单据缮制要求单证缮制应做到”正确、完整、及时、简明、整洁”。 1．正确（Correctness） 正确是外贸单证工作的前提，单证不正确就不能安全结汇。这里所说的正确，至少包括两方面的内容：一方面是要求各种单据必须做到“三相符”(即单据与信用证相符、单据与单据相符、单内相符)；另一方面则要求各种单据必须符合有关国际惯例和进口国的有关法令和规定。 单据缮制要求单据缮制要求2．完整（Completeness） 单证的完整性是构成单证合法性的重要条件之一，是单证成为有价证券的基础。凭单据买卖的合同/信用证都会明确要求出口方需提交哪些单据、提交几份、有无正副本要求、需否背书及应在单据上标明的内容，所有这些都必须得到满足。单证的完整一般包括下列几种意义： ①单据内容完整 ②单据种类完整 ③单据份数完整单据缮制要求单据缮制要求3．及时（Promptness） 进出口单证工作的时间性很强，各种单证都要有一个适当的出单日期。及时出单包括两个方面的内容：一方面是指各种单据的出单日期必须合理可行。就是说每一种单据的出单日期不能超过信用证规定的有效期限或按商业习惯的合理日期。另一方面，还反映在交单议付上。这里主要是指向银行交单的日期不能超过信用证规定的交单有效期。过期交单将会遭到拒付或造成利息损失。另一方面，还反映在交单议付上。这里主要是指向银行交单的日期不能超过信用证规定的交单有效期。过期交单将会遭到拒付或造成利息损失。 单据缮制要求单据缮制要求4．简明（Conciseness） 单据的内容应按合同或信用证要求和国际惯例填写，力求简明，切勿加列不必要的内容，以免弄巧成拙。 简化单证不仅可以减少工作量和提高工作效率，而且也有利于提高单证的质量和减少单证的差错。单据缮制要求单据缮制要求5．整洁（Clearness） 所谓整洁是指单证表面的清洁、美观、大方，单证内容的清楚易认，单证内容记述的简洁明了。如果说正确和完整是单证的内在质量，那么整洁则是单证的外观质量。单证的外观质量在一定程度上反映单证员的业务水平。三、SWIFT信用证三、SWIFT信用证看懂 信用证审核 信用证修改 信用证 注意： 拿到信用证后，第一步是要看懂，第二步就是要审核了，看看是否能顺利执行。第三步如有做不到的条款，及时通过银行拒绝接受信用证，并通知客户修改。巧妙看懂SWIFT信用证巧妙看懂SWIFT信用证信用证实例SWIFT电文构成SWIFT电文构成报头(Header Block) 正文(Text Block) 报尾(Trailer Block) null电文报头电文正文null电文正文null电文正文null电文报尾电文正文SWIFT信用证电文格式SWIFT信用证电文格式用于开立信用证的SWIFT电文实际上有两个格式，MT700和备用的MT701。SWIFT信用证有专门格式，这个格式按照信用证条款的内容性质分门别类，给予固定的编号。也就是说，每个条款在顶头位置都有一个编号，根据此编号就可以知道这个条款是说什么的了。固定格式为：编号，条款属性：条款内容。 例如：31D DATE AND PLACE OF EXPIRY：25/11/2008 CHINA。“31D”就是编号，属性是“信用证有效期和有效地点”，知道这一点，我们就很容易理解“25/11/2008 CHINA”相应的意思就是这份信用证的有效期是2008年11月25日，以中国为有效期地点，即在中国范围内，这份信用证在11月25日前（含本日）有效。跟单信用证开立格式（MT700）电文 跟单信用证开立格式（MT700）电文 MORESWIFT信用证电文格式SWIFT信用证电文格式小结： 以后拿到新证，轻车熟路地直扑40A条款看信用证类型，50条款看客户名，59条款看受益人，45A条款看货物品名，32B条款看金额对否，31D条款看有效期，44C条款看交货期，46A看单证，47A看要求，48看交单期限（即货物装船后什么时限内要备齐所有单证交给银行，这一点非常重要）等等。 快速审核SWIFT信用证 快速审核SWIFT信用证 信用证审核的依据 买卖双方所签订的合同 《跟单信用证统一惯例UCP600》 实际业务中的习惯做法 通知行审核重点通知行审核重点To check if the importing country has diplomatic relations with our country To check the political attitude towards us To check the financial standing of the opening bank To check the route of getting reimbursement To check the undertaking of payment of opening bank To check if the credit is true or not (credit in letter form to check the authorized signature telex credit to check the test key)ACCEPTABLE OR UNACCEPTABLE?ACCEPTABLE OR UNACCEPTABLE?31D: DATE AND PLACE OF EXPIRY 061118 IN REPUBLIC OF CHINA 44A: LOADING ON BOARD/DISPATCH/ TAKING IN CHARGE AT/FROM CHINESE PORT 44B: FOR TRANSPORTATIN TO HONGKONG 45A: HUMAN HAIR BARBER’S CUTTING WASTE 10MT… 46A: DOCUMENTS REQUIRED + COMMERCIAL INVOICE IN TRIPLICATE + PACKING LIST IN DULIPLICATE + VETERINARY INSPECTION CERTIFICATE (兽医检验证书)受益人审核重点——总体上审核受益人审核重点——总体上审核To check if the credit is effective or not — 有效性 To check if the credit is true or not — 真实性 To check if the credit is complete or not — 完整性 To check if the credit is risky or not — 风险性 To check it effective or notTo check it effective or notTo check if there is an expiry date To check if there is some reserved clauses e.g. This credit will become operative after receipt of satisfactory credit report on the beneficiary through their bank. e.g. The documents for negotiation should have a copy of approval for shipping sample from the opener. To check it if it is true or not(1)To check it if it is true or not(1)To check it if it is true or not(2)To check it if it is true or not(2)To check it if it is true or not(3)To check it if it is true or not(3)To check if it is true or notTo check if it is true or notProvided the beneficiary receives the letter of credit directly from the applicant, now what will he do? A. Prepare the goods and make shipment asap. B. First ask his bank to check if the credit is true (authorized signature or test key) and then prepare the goods. Which is the correct answer? To check if it is complete or not(1)To check if it is complete or not(1)To check if it is complete or not(2)To check if it is complete or not(2)To check if it is complete or not(3)To check if it is complete or not(3)Complete = brief cable(简电)+confirmation(2页证实书)To check if it is complete or not(4)To check if it is complete or not(4)来证注: Covering shipment of: … as per part s/c xxxxx dated xxxxx for USD11220.00 being full part of this credit and forwarded to you by airmail。 合同xxxxx构成本证全部，用空邮寄交你。有合同才完整 To check if it is complete or not(5)To check if it is complete or not(5)来证欠缺所注附页。来证注: Covering details as per attached sheet. 附页上通常注：Attached to and forming an integral part of letter of credit No. xxxxx 27: SEQUENTIAL ½ If the beneficiary only receives the first page without second page, the credit is incomplete. To check if the credit is risky or not(1)To check if the credit is risky or not(1)46A:Documents required + 2/3 set of clean on board ocean marine bill of lading made out to order blank endorsed notify applicant and marked freight prepaid 47A:1/3 original B/L and copy of invoice and packing list should be sent to applicant directly immediately after shipmentTo check if the credit is risky or not(2)To check if the credit is risky or not(2)46A: DOCUMENTS REQUIRED + Inspection certificate in duplicate issued and signed by authorized person of applicant whose signature must comply with that held in our bank’s record. 47A: ADDITIONAL CONDITIONS +Payment can’t be made until the goods have been re -exported. 受益人审核重点——逐个条款审核受益人审核重点——逐个条款审核To check the name and address of beneficiary and applicant To check the dates mentioned in the credit (date of issue, shipment date, date & place of expiry and period for presentation) To check time of payment (draft clause) To check amount and currency (in figures and in words) To check goods description (commodity name, quality, quantity, packing & shipping marks) Check date of issue and shipment date Check date of issue and shipment dateIn the contract Payment terms: The buyer shall open through a bank acceptable to the seller an irrevocable letter of credit at sight to reach the seller 30 days before the month of shipment valid for negotiation in China until the 15th day after the date of shipment. Shipment: To be effected in June, 2006In the credit 31C: DATE OF ISSUE 060610 44C: LATEST DATE OF SHIPMENT JUNE 30, 2006 According to the contract, did the buyer open the credit on time?To check shipment, validity and period for presentationTo check shipment, validity and period for presentationIn the contract Shipment: To be effected in June, 2006 Payment terms: The buyer shall open through a bank acceptable to the seller an irrevocable letter of credit at sight to reach the seller 30 days before the month of shipment valid for negotiation in China until the 15th day after the date of shipment. In the credit 31D:DATE AND PLACE OF EXPIRY 060705 IN FRANCE 44C: LATEST DATE OF SHIPMENT JUNE 30, 2006 48: PERIOD FOR PRESENTATION: DOCUMENTS TO BE PRESENTED WITHIN 7 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT Do you think the time is enough for the beneficiary to prepare the full set of shipping documents?To check time of paymentTo check time of paymentIn the contract Payment: By irrevocable L/C at sight In the credit 42C: DRAFT AT… 30DAYS AFTER SIGHT 47A: ADDITIONAL CONDITIONS THE NEGOTIATING BANK IS AUTHORIZED TO NEGOTIATE THE USANCE DRAFTS ON SIGHT BASIS, AS ACCEPTANCE COM, DISCOUNT CHARGES AND INTERESTS ARE FOR ACCOUNT OF APPLICANT. In the first case, does the beneficiary accept the time of payment? How about the second case?To check amount and currency(1)To check amount and currency(1)In the contract Total amount USD1600.00 (SAY: U.S. DOLLARS ONE THOUSAND SIX HUNDRED ONLY.)In the credit TOTAL AMOUNT JPY1600.00 (SAY: JAPANESE YEN ONE THOUSAND AND SIXTY ONLY.) Can you find any problems in the credit?To check amount and currency(2)To check amount and currency(2)In the contract Total amount USD1600.00 (SAY: U.S. DOLLARS ONE THOUSAND SIX HUNDRED ONLY.) Remark: 10% more or less in quantity & amount allowedIn the credit 32B: CURRENCY CODE AND AMOUNT USD1600 39A: PCT CREDIT AMOUNT TOLERANCE 05/05 45A: ABOUT 10MT CHINESE RICE AT USD160/MT….To check amount and currency(3)To check amount and currency(3)In the contract Unit price USD160.00/mt CIFC3% Hamburg Quantity: 10MT Payment Terms: By irrevocable sight L/C In the credit 32B: CURRENCY CODE AND AMOUNT USD1552 47A: ADDITIONAL CONDITIONS THE NEGOTIATING BANK IS AUTHORIZED TO DEDUCT 3% COM WHEN NEGOTIATE THE DOCUMENTSHOW MUCH SHOULD THE BUYER GET FOR THE COM?Case studyCase studyABC Company sold 1000pcs of fan to DEF Company packing in cartons of 1pc each with partial shipment prohibited. When the goods arrived at port of loading, they found 40pcs of fan were damaged. So ABC Company actually shipped 960pcs of fan to the DEF Company. When they presented the full of set shipping documents to the negotiating bank, the bank refused to make payment. Why?Please note the followingPlease note the following“about” “approximately” “circa” used in amount and quantity = 10% more or less allowed ① quantity exceeded or reduced not allowed Quantity 5% more ②packing not in number of packing or less allowed units(包装单位计算) or individual items (个数计算) ③drawings less than credit amount Drawing 5% less than ① partial shipment prohibited the total amount of credit ② goods shipped in full ③ unit price not reduced Check the goods description Check the goods description In the contract Covering shipment of 1000pcs of bike “Flying Pigeon” brand at USD88.00/pc FOB Xingang packing in cartons of 1pc each shipping marks In the credit Description of goods: 1000sets of bicycle “Strong” brand at USD85.00/set FOB Tianjin packing in wooden case of 1pc each Shipping marks 車NO. 1-1000车NO. 1-1000The beneficiary focuses on(3)The beneficiary focuses on(3)To check shipment clauses (port of loading, port of destination, means of transport, partial shipment and transshipment, time of shipment) To check documents required (the type of documents, the issuer of documents, the number of copies of each documents as well as the contents of documents) To check if there is contradictory clause To check if there is mis-spelt words To check if charges clause acceptable or not Check shipment clauseCheck shipment clauseIn the contract Shipment to be effected in June, 2006 from Tianjin to Hamburg by sea with partial shipment allowed and transshipment prohibited In the credit 44A:Loading on Board/Dispatch/Taking in Charge at /from… CHINA MAIN PORT 44B:For Transportation to… AMSTERDAM 44C:Latest Date of Shipment 060615 43P:Partial Shipments PERMITTED 43T:Transshipment PERMITTED 46A:Documents Required + AIRWAY BILL IN ONE ORIGINAL ISSUED BY CAAC ATTENTION ATTENTION The difference between partial shipments(分批发运) and installment shipments(分期发运)??? Partial shipmentsPartial shipmentsThe credit covering 1200mt of Chinese rice shipment during Mar., 2006 with partial shipments allowed. Which choice is right? 500mt shipped on Mar 15,2006 and 700mt shipped on Mar 30,2006 600mt shipped on Mar 20, 2006 and 600mt shipped on Mar 25, 2006 400mt shipped on Mar 10, 2006, 300mt on Mar 20 and 500mt on Mar 28, 2006 1200mt shipped on Mar 31, 2006Installment shipmentsInstallment shipmentsThe credit covering 1200mt of Chinese rice by installment shipments from Mar to May in three equal lots. Which choice is right? 400mt in Mar, 300mt in Apr, 500mt in May 400mt in Mar, 400mt in May, 400mt in Jun 400mt in Mar, 400mt in Apr, 400mt in MayThe beneficiary should strictly effect shipment according to the installment schedule.Note the following time expression Note the following time expression “On” or “about”: 5days before and after the date mentioned, total 11days “To”, “until”, “till”, “from”, “between”: the date mentioned is included “Before”, “after”: the date mentioned is excluded “From”, “after” used for maturity: the date mentioned is excluded “First half of month”: 1st to 15th, all dates included “Second half of month”: 16th to the last day, all dates included “Beginning of month”: 1st to 10th, all dates included “Middle of month”: 11st to 20th, all dates included “End of month”: 21st to the last day, all dates included Check contradictory clausesCheck contradictory clausesIn the contract Trade terms CFR LONDON Shipment from Tianjin to Hongkong by train In the credit 46A: DOCUMENTS REQUIRED + INSURANCE POLICY OR CERTIFICATE IN DUPLICATE… + FULL SET OF CLEAN ON BOARD OCEAN MARIN BILL OF LADING…Check mis-spelt wordsCheck mis-spelt wordsIn the contract Covering shipment of 500mt Tianjin pear at USD200.00/mt FOB Tianjin Evidencing shipment of 200drums of tomato jams at USD16.00/drum CIF London In the credit 45A: DESCRIPTION OF THE GOODS/SERVICE 500MT OF BEAR AT USD200.00/MT FOB TIANJIN 45A: DESCRIPTION OF THE GOODS/SERVICE 200DRUMS OF TOMOTA JAMS AT USD16.00/DRUM CIF LONDON Is it necessary for the beneficiary to ask the applicant to amend the credit?Check banking charges Check banking charges All banking charges outside Japan are for account of beneficiary. All banking charges will be born by the beneficiary All banking charges are for accountee’s Which clause is acceptable to the beneficiary? Amendment to creditAmendment to creditAfter carefully examining the credit, we may find that: some clauses absolutely unacceptable, which should be amended without delay some clauses acceptable or unacceptable depend on whether we can meet the requirements or not though they are not exact the same as that in the contract some clauses acceptable even though they are not in the conformity with the S/C Points be noted for amendmentPoints be noted for amendmentWe should try our best to ask the applicant to cover all the discrepancies within one amendment. We should examine the amendments carefully and then decide whether they are acceptable or unacceptable. We should accept all the amendments, or refuse all the amendments (partial acceptance not allowed). We only accept the amendment advised through the same advising bank as the credit. 小结: 小结: Now everyone knows that it’s very important to pay great attention to credit examination. In a word, the advising bank usually makes overall examination while the beneficiary should examine individual clauses of the L/C according to the contract signed between the buyer and seller. 四、主要单据缮制规范四、主要单据缮制规范商业发票产地证提单保险单主要内容 业务背景 缮制规范汇票装箱单主要 单据主要内容 业务背景 缮制规范主要内容 业务背景 缮制规范主要内容 业务背景 缮制规范主要内容 业务背景 缮制规范主要内容 业务背景 缮制规范商业发票主要内容商业发票主要内容号码 出票日期和地点 出口商的名称和地址 进口商的名称和地址 运输路线及方式 唛头 货物描述 单价 总金额 加注的声明文句 签字 No. Date and place Exporter’s name and address Importer’s name and address Means of transport and route Shipping marks Description of the goods Unit price Amount Declaration Signature 商业发票缮制背景 商业发票缮制背景46A: SIGNED COMMERCIAL INVOICE IN TRIPLICATE INDICATING L/C NO.Q888 and S/C NO. HT222 AND CERTIFYING THE GOODS ARE OF CHINESE ORGIN 45A: SLEEPING BAGS ART NO.135 200PCS USD10.00/PC ART NO.246 300PCS USD15.00/PC CIF LONDON PACKED IN CARTONS OF 10PCS EACH SHIPPING MARKS: ABC CORP S/C NO. HT222 LONDON NO.1-50 59: BENEFICIARY: TIFERT TRADING CO., LTD 86, ZHUJIANG ROAD, TIANJIN, CHINA 50: APPLICANT: ABC CORP 88, GREAT TOWER BUILDING, LONDON, U.K. SHIPMENT FROM TIANJIN TO LONDON BY SEA COMMERCIAL INVICE NO. 06SB005 DATED MAY 10,2006商业发票缮制样例商业发票缮制样例TIFERT TRADING CO., LTD 86, ZHUJIANG ROAD, TIANJIN, CHINAABC CORP 88, GREAT TOWER BUILDING, LONDON, U.K.SHIPMENT FROM TIANJIN TO LONDON BY SEA06SB005MAY 10,2006HT222Q888L/C AT SIGHT 商业发票缮制样例 商业发票缮制样例ABC CORP S/C NO. HT222 LONDON NO.1-50SLEEPING BAGCIF LONDONART NO.135 200PCS USD10.00/PC USD2000.00ART NO.246 300PCS USD15.00/PC USD4500.00500PCS USD6500.00PACKED IN CARTONS OF 10PCS EACHWE HEREBY CERTIFY THAT THE GOODS ARE OF CHINESE ORGIN TIFERT TRADING CO., LTD 王宏装箱单主要内容装箱单主要内容号码 出票日期和地点 出口商的名称和地址 进口商的名称和地