国际贸易实务复习资料(international trade)

1、汇付，又称汇款，是付款人通过银行，使用各种结算工具将货款汇交收款人的一种结算方式。属于商业信用，采用顺汇法。汇付的优点在于手续简便、费用低廉。Remittance as a type of banking services, refers to that a bank ( the remitting bank), at the request of its customers ( the remitter ), transfers a certain sum of money to its overseas branch or correspondent bank ( the paying b

2、ank), instructing it to pay to a named person ( the payee or beneficiary) domiciled in that country. 汇款根据汇出行向汇入行转移资金发出指示的方式，可分为三种方式：1电汇（Telegraphic Transfer，T/T）电汇是汇出行应汇款人的申请，拍发加押电报或电传给在另一国家的分行或代理行（即汇入行）解付一定金额给收款人的一种汇款方式。电汇方式的优点在于速度快，收款人可以迅速收到货款。随着现代通信技术的发展，银行与银行之间使用电传直接通信，快速准确。电汇是目前使用较多的一种方式，但其费用较高

3、。2信汇（Mail Transfer，M/T）信汇是汇出行应汇款人的申请，用航空信函的形式，指示出口国汇入行解付一定金额的款项给收款人的汇款方式。信汇的优点是费用较低廉，但收款人收到汇款的时间较迟。3票汇（Remittance by Bankers Demand Draft，简称D/D）票汇是指汇出行应汇款人的申请，代汇款人开立以其分行或代理行为解付行的银行即期汇票，支付一定金额给收款人的汇款方式。票汇与电汇、信汇的不同之处在于，票汇的汇入行无须通知收款人取款，而由收款人持票登门取款，这种汇票除有限制流通的规定外，经收款人背书，可以转让流通，而电汇、信汇的收款人则不能将收款权转让。Types:

4、D/D ( Remittance by Bankers Demand Draft)- the remitting bank, at the request of the remitter, draws a demand draft at sight on its branch or correspondence bank instructing it to make a certain amount of payment to the seller on behalf of the buyer. M/T ( Mail Transfer) - payment instruction given

5、by the remitting bank is transmitted by mail or by courier. The remitter gives money to the remitting bank, which then issues a trust deed for payment and sends it to the paying bank in the sellers place by mail, instructing him to pay the specific sum to the seller. T/T ( Telegraphic Transfer) simi

6、lar to M/T except that the instructions from the buyers bank to its branch or correspondence bank at the sellers end are made by cable or telex, SWIFT(环球同业银行金融电讯协会) or computer system, instead of mail. 汇票（Bill of Exchange/Postal Order/Draft/Money Order）是由出票人签发的，要求付款人在见票时或在一定期限内，向收款人或持票人无条件支付一定款项的票据。

7、汇票是国际结算中使用最广泛的一种信用工具。Bill of Exchange also called draft, is an unconditional order in writing signed by one party ( the drawer) requiring a second party (drawee/payer) to pay a specified sum of money to the third party payee) immediately or at a determinable fut(the ure time. 汇票分类1、按出票人的不同银行汇票、商业汇票。

8、银行汇票（banker's draft）是出票人和付款人均为银行的汇票。商业汇票（commercial draft）是出票人为企业法人、公司、商号或者个人，付款人为其它商号、个人或者银行的汇票。2、按有无附属单据光票汇票、跟单汇票。光票（clean bill）汇票本身不附带货运单据，银行汇票多为光票。跟单汇票（documentary bill）又称信用汇票、押汇汇票，是需要附带提单、仓单、保险单、装箱单、商业发票等单据，才能进行付款的汇票，商业汇票多为跟单汇票，在国际贸易中经常使用。3、按付款时间即期汇票、远期汇票。即期汇票（sight bill,demand bill, sight

9、draft ）指持票人向付款人提示后对方立即付款，又称见票即付汇票。远期汇票（time bill,usance bill）是在出票一定期限后或特定日期付款。在远期汇票中，记载一定的日期为到期日，于到期日付款的，为定期汇票，记载于出票日后一定期间付款的，为计期汇票；记载于见票后一定期间付款的，为注期汇票；将票面金额划为几份，并分别指定到期日的，为分期付款汇票。4、按承兑人商业承兑汇票、银行承兑汇票。商业承兑汇票（commercial acceptance bill）是以银行以外的任何商号或个人为承兑人的远期汇票。银行承兑汇票（banker's acceptance bill）承兑人是银行

10、的远期汇票。5、 按流通地域国内汇票、国际汇票。Types:Commercial draft: the one drawn by a firm or an exporter. The drawee can be a firm, an importer or a bank. ( used in I/E)Bankers draft: the one drawn by one bank on another bank.Clean draft: one that is paid without the presentation of any other documents attached. A ba

11、nkers draft is usually clean.Documentary draft: one that should be paid only when certain documents have been attached to and presented together with it. Commercial draft is usually documentary.Sight draft: one that is payable on presentation Time (usance) draft: one that is payable in a specified n

12、umber of days after 1) its date of issue; 2) its date of acceptance; 3) the date of B/L or 4) at a fixed future date. 提单：是指用以证明海上货物运输合同和货物已经由承运人接收或者装船，以及承运人保证据以交付货物的单证。简称B/L，在对外贸易中，运输部门承运货物时签发给发货人（可以是出口人也可以是货代）的一种凭证。收货人凭提单向货运目的地的运输部门提货（若收货人手里是小单，则需要向国内货代换取主单），提单须经承运人或船方签字后始能生效。bill of lading (B/L) A

13、 bill of lading is a shipping document that serves as a receipt from the shipping company for shippers goods, a title document to the goods shipped, and an evidence of the contract between the shipping company and the shipper. 信用证（Letter of Credit ,L/C)是指由银行（开证行）依照（申请人的）要求和指示或自己主动，在符合信用证条款的条件下，凭规定单据

14、向第三者（受益人）或其指定方进行付款的书面文件。即信用证是一种银行开立的有条件的承诺付款的书面文件。Letter of Credit (L/C) a written undertaking issued by a bank ( issuing bank) given to the seller ( beneficiary) to effect payment at sight or at a determinable future time up to a stated sum of money against stipulated documents which are complied w

15、ith the terms and conditions of the credit. a bank commitment of payment in favor of an exporter, guaranteeing that payment will be made against certain documents that, on presentation, are found to be in compliance with the terms set by the buyer. 开证人: 指向银行申请开立信用证的人，在信用证中又称开证人(opener)。开证行: 指接受开证申请人

16、的委托开立信用证的银行，它承担保证付款的责任。通知行: 指受开证行的委托，将信用证转交出口人的银行，它只证明信用证的真实性，不承 担其他义务，是出口 地所在银行。受益人: 指信用证上所指定的有权使用该证的人，即出口人或实际供货人。议付银行: 指愿意买入受益人交来跟单汇票的银行。付款银行: 指信用证上指定付款的银行，在多数情况下，付款行就是开证行。保兑行: 受开证行委托对信用证以自己名义保证的银行。承兑行: 指对受益人提交的汇票进行承兑的银行，亦是付款行。偿付行: 指受开证行在信用证上的委托，代开证行向议付行或付款行清偿垫款的银行（又称清算行）。 只付款不审单；只管偿付不管退款；不偿付时开证行偿

17、付。Parties:Applicant ( opener, buyer), who requests a bank to open an L/CIssuing bank, which opens the L/C at the request of the importerAdvising bank (notifying bank), which is in the exporters country and advises ,at the request of the issuing bank, the exporter of the creditBeneficiary ( exporter)

18、, the party in whose favor the credit is to be issued and who must comply with the terms of the credit in order to be entitled to receive its proceeds. Negotiating bank , which pays or accepts the draft presented by the exporterConfirming bank, which adds its own undertaking to that of the issuing b

19、ank. It is in the beneficiarys location and very often the advising bank itself. Reimbursing bank, usually the issuing bank itself, that repays the negotiating bank for the money spent in advance. Transferee, to whom the beneficiary transfers the L/C amountFactors influencing cargo packing影响包装的因素Nat

20、ure of goodsTransport Customs or statutory（法定的，惯常的） requirementsInsurance acceptance conditionsCostEase of handing and stowage 装载EXW是国际贸易术语之一，是指当卖方在其所在地或其他指定的地点（如工场、工厂或仓库）将货物交给买方处置时，即完成交货，卖方不办理出口清关手续或将货物装上任何运输工具。 该术语是卖方承担责任最小的术语。买方必须承担在卖方所在地受领货物的全部费用和风险。A 卖方义务1 提供符合合同规定的货物卖方必须提供符合销售合同规定的货物和商业发票或有同等作

21、用的电子讯息，以及合同可能要求的、证明货物符合合同规定的其他任何凭证。2许可证、其他许可和手续应买方要求并由其承当风险和费用，在需要办理海关手续时，卖方必须给予买方一切协助，以帮助买方取得为货物出口所需的出口许可证或其他官方许可。3 运输合同与保险合同a）运输合同 无义务。 b）保险合同 无义务。B买方义务1 支付价款买方必须按照销售合同规定支付价款。2许可证、其他许可和手续买方必须自担风险和费用，取得任何出口和进口许可证或其他官方许可，在需要办理海关手续时，并办理货物出口的一切海关手续。3 运输合同与保险合同a）运输合同 无义务。 b）保险合同 无义务。EXW: Ex Works (name

22、d place of delivery) The seller makes the goods available at his premises. The buyer is responsible for all charges. The seller must: deliver in his own premises, the wrapped goods (except if it is of use in the profession to provide them without packing). bear the cost and risks before the goods is

23、 transferred to the buyersubmit commercial invoice or equivalent computer data.The buyer must: take delivery of the goods and pay for the goodsbear the cost and risks after the goods is transferred to the buyerconduct his own expenses and risks to all necessary transactions to bring the goods to the

24、ir destination (clearance to the export and to the import, transportation, handlings. ). FOB（Free On Board），也称“离岸价”。按离岸价进行的交易，买方负责派船接运货物，卖方应在合同规定的装运港和规定的期限内将货物装上买方指定的船只，并及时通知买方。货物在装运港被装上指定船时，风险即由卖方转移至买方。卖方义务（1）在合同规定的时间或期限内，在装运港，按照习惯方式将货物交到买方指派的船上，并及时通知买方。（2）自负风险和费用，取得出口许可证或其他官方批准证件。在需要办理海关手续时，办理货物出口

25、所需的一切海关手续。（3）负担货物在装运港越过船舷为止的一切费用和风险；（4）自付费用提供证明货物已交至船上的通常单据。如果买卖双方约定采用电子通讯，则所有单据均可被具有同等效力的电子数据交换（EDI）信息所代替。买方义务（1）自负风险和费用取得进口许可证或其他官方批准的证件。在需要办理海关手续时，办理货物进口以及经由他国过境的一切海关手续，并支付有关费用及过境费；（2）负责租船或订舱，支付运费，并给予卖方关于船名、装船地点和要求交货时间的充分的通知；（3）负担货物在装运港越过船舷后的一切费用和风险；（4）接受卖方提供的有关单据，受领货物，并按合同规定支付货款。FOB Free on boar

26、d (named port of shipment) The SELLER must:To deliver the goods on board of the ship according to the contract, and notify the buyerTo assume the costs and risks before the goods passes over the ships rail To take in charge the customs clearance for exportsubmit commercial invoice and transport docu

27、ments, or equivalent computer data. The BUYER must: To choose the carrier, to conclude the transportation contract and to pay for freight and notify the seller of the vessel name, delivery place, time and requirementsTake and pay for the goodsTo assume the costs and risks after the goods passes over

28、 the ships rail (To support all expenses and risks from the moment when the goods passes the bulwark of the ship in the port of embarking. )To take in charge the customs clearance for importFAS(Free Alongside Ship) “船边交货（指定装运港）”是指卖方在指定的装运港将货物交到船边，即完成交货。买方必须承担自那时起货物灭失或损坏的一切风险。FAS Free Alongside Ship

29、(named port of shipment) The seller must place the goods alongside the ship at the named port. The seller must clear the goods for export. It can apply to Maritime transport and inland water transport only. The SELLER must: deliver the goods along the ship indicated on the wharf or in the lighters (

30、barges ) according to the contract, and notify the buyerTo assume the costs and risks before the goods is placed along the ship take in charge the clearance export submit commercial invoice and transport documents, or equivalent computer data. The BUYER must: To choose the carrier, to conclude the t

31、ransportation contract and to pay for freight and notify the seller of the vessel name, delivery place, time and requirementsTake and pay for the goodssupport all expenses from the moment when commodity has been accepted along the ship. conduct the clearance import. FCA（free carrier）是“货交承运人（指定地点），是指

32、卖方只要将货物在指定的地点交给买方指定的承运人，并办理了出口清关手续，即完成交货。卖方义务提供符合合同规定的货物。卖方必须提供符合销售合同规定的货物和商业发票或有同等作用的电子讯息，以及合同可能要求的、证明货物符合合同规定的其他任何凭证。卖方必须自担货物交付给承运人接管为止的风险和费用，取得任何出口许可证或其他官方许可，并在需要办理海关手续时，办理货物出口所需要的一切海关手续。在指定的地点或其他受货地点，按约定的交货日期或期限内以约定的方式或该指定地点习惯的方式，将货物交由买方指定的承运人或其他人照管。承担货物灭失或损坏的一切风险，直到货物已交付时为止。买方义务负责安排运输，并将承运人名称、交

33、通运输工具、交货的时间和地点给予卖方充分通知。从卖方交付货物时起，承担货物灭失或损坏的一切风险。按合同规定受领交货凭证或相等的电子信息，并按合同规定支付货款。如果买方愿意 买方也可自担风险和费用，取得任何进口许可证或其他官方许可，并在需要办理海关手续时，办理货物进口和从他国过境的一切海关手续。FCA Free Carrier (named place of delivery) The SELLER must: deliver the goods wrapped (except if it is of usage in the profession to provide them the goo

34、ds without packing) to the conveyor indicated by the purchaser and notify the buyerTo assume the costs and risks before the goods is transfered to the conveyor To undertake the clearance export submit commercial invoice and transport documents, or equivalent computer data.The BUYER must: choose the

35、conveyor and to conclude the shipping contract and notify the seller of the conveyors name and delivery reqiurements Take and pay for the goodsconduct his/her own expenses and hazards (risks) to all necessary transactions to bring the goods to their destination from the moment when they have been ha

36、nded to the chosen conveyor. achieve the clearance import. Group C：CFR（COST AND FREIGHT）成本加运费( . named port of destination) （指定目的港）是指在装运港货物越过船舷卖方即完成交货，卖方必须支付将货物运至指定的目的港所需的运费和费用。但交货后货物灭失或损坏的风险，以及由于各种事件造成的任何额外费用，即由卖方转移到买方。The seller must: 1，To conclude the contract of transportation and to pay for fre

37、ight until the agreed destination port.签订从指定装运港承运货物的合同，将货物装上船并支付至目的港的运费。2，To deliver the goods on board of the ship in the port of embarking according to the contract and notify the buyer in time在合同规定的时间和港口，将合同要求的货物装上船，装船后及时通知买方。3，To assume the costs and risks before the goods passes over the ships

38、rail 承担货物装上船之前的一切费用和风险。4，To take in charge the customs clearance for export,自负风险和费用，取得出口许可证或其他官方证件，并在货物出口所需的海关手续，支付关税和其他有关费用。5，submit commercial invoice and transport documents, or equivalent computer data提交商业发票或具有同等作用的电子信息，并且自负费用向买方提供为买方在目的港提货所用的通常的运输单据。The buyer must: 1，To receive the documents an

39、d goods and pay for the goods2，To assume risks after the goods passes over the ships rail 3，To conduct the clearance import. CIF (Cost, Insurance and Freight) 成本、保险费加运费(named port of destination) （指定目的港）是指在装运港当货物越过船舷时卖方即完成交货。卖方必须支付将货物运至指定的目的港所需的运费和费用，但交货后货物灭失或损坏的风险及由于各种事件造成的任何额外费用即由卖方转移到买方。但是，在CIF条件

40、下，卖方还必须办理买方货物在运输途中灭失或损坏风险的海运保险。因此，由卖方订立保险合同并支付保险费。买方应注意到，CIF术语只要求卖方投保最低限度的保险险别。如买方需要更高的保险险别，则需要与卖方明确地达成协议，或者自行作出额外的保险安排。The SELLER have1,To conclude the contract of transportation and to pay for freight until the agreed destination port.2,To deliver the goods on board of the ship in the port of emba

41、rking according to the contract and notify the buyer in time3,To assume the costs and risks before the goods passes over the ships rail 4,To take in charge the customs clearance for export5,To effect insurance in order to cover the risk until the port of destination agreed. The coverage of this insu

42、rance is minimal. 6,Submit commercial invoice and transport documents, or equivalent computer data, and insurance policy The BUYER have: 1,To receive the documents and goods and pay for the goods合同规定接受卖方提供的有关单据，受领货物，并支付货款。2,To assume risks after the goods passes over the ships rail 承担货物在装运港船以后的一切风险。

43、3,To conduct the clearance import.办理货物进口所需的海关手续，支付关税和其他有关费用。 CPT Carriage Paid To 运费付至(named place of destination) （指定目的地）是指卖方向其指定的承运人交货，但卖方还必须支付将货物运至目的地的运费。亦即买方承担交货之后一切风险和其他费用。“承运人”是指任何人，在运输合同中，承诺通过铁路、公路、空运、海运、内河运输或上述运输的联合方式履行运输或由他人履行运输。如果还使用接运的承运人将货物运至约定目的地，则风险自货物交给第一承运人时转移。CPT术语要求卖方办理出口清关手续。 The

44、SELLER have:1,To conclude the agreement (s) of transportation to route the goods to the agreed point and to pay for freight. 订立将货物运往指定目的地的运输合同，并支付有关运费；2,to deliver commodity to the carrier or, in case of successive carriers, at first among them and notify the buyer in time 在合同规定的时间、地点，将合同规定的货物置于承运人控

45、制之下，并及时通知买方。3,To assume the costs and risks before the goods is delivered to the first carrier 承担将货物交给承运人控制之前的风险4,To take in charge the clearance export （出口清关）if it is necessary 并办理货物出口所需的一切海关手续，支付关税及其他有关费用。5,submit commercial invoice and transport documents, or equivalent computer data提供商业发票或具有同等作用

46、的电子信息，并且自负费用向买方提供在约定目的地提货所需求的通常的运输单据The BUYER have: 1,To receive the documents and goods and pay for the goods 合同规定接受卖方提供的有关单据，受领货物，并支付货款。2,To support the risks from the moment where the goods have been handed to the carrier or, in case of successive carriers, at first among them. 3,to conduct the c

47、learance import CIP Carriage and Insurance Paid (To) 运费和保险费付至(named place of destination) （指定目的地）是指卖方向其指定的承运人交货，但卖方还必须支付将货物运至目的地的运费，亦即买方承担卖方交货之后的一切风险和额外费用。但是，按照CIP术语，卖方还必须办理买方货物在运输途中灭失或损坏风险的保险。因此，由卖方订立保险合同并支付保险费。买方应注意到，CIP术语只要求卖方投保最低限度的保险险别。如买方需要更高的保险险别，则需要与卖方明确地达成协议，或者自行作出额外的保险安排。“承运人”指任何人在运输合同中，承诺

48、通过铁路、公路、空运、海运、内河运输或上述运输的联合方式履行运输或由他人履行运输。如果还使用接运的承运人将货物运至约定目的地，则风险自货物交给第一承运人时转移。CIP术语要求卖方办理出口清关手续。The SELLER have:1,To conclude the agreement (s) of transportation to route the goods to the agreed point and to pay for freight. 订立将货物运往指定目的地的运输合同，并支付有关运费；2,to deliver commodity to the carrier or, in ca

49、se of successive carriers, at first among them and notify the buyer in time 在合同规定的时间、地点，将合同规定的货物置于承运人控制之下，并及时通知买方。3,To assume the costs and risks before the goods is delivered to the first carrier 承担将货物交给承运人控制之前的风险 4,To effect insurance in order to cover the risk until the place of destination agree

50、d. The coverage of this insurance is minimal.5,To take in charge the clearance export if it is necessary 6,submit commercial invoice and transport documents, or equivalent computer data and insurance policyThe BUYER have: 1,To receive the documents and goods and pay for the goods 接受卖方提供的有关单据，受领货物，并按

51、合同规定支付货款2,To support the risks from the moment where the goods have been handed to the carrier or, in case of successive carriers, at first among them. 承担自货物在约定交货地点交给承运人控制之后的风险 3,to conduct the clearance import 办理货物进口所需的海关手续，支付关税和其他有关费用。Group DDAF Delivered At Frontier边境交货 (named place) （指定地点）是指当卖方在

52、边境的指定的地点和具体交货点，在毗邻国家海关边界前，将仍处于交货的运输工具上尚未卸下的货物交给买方处置，办妥货物出口清关手续但尚未办理进口清关手续时，即完成交货。“边境”一词可用于任何边境，包括出口国边境。因而，用指定地点和具体交货点准确界定所指边境，这是极为重要的。但是，如当事各方面希望卖方负责从交货运输工具上卸货并承担卸货的风险和费用，则应在销售合同中明确写明。该术语可用于陆地边界交货的各种运输方式，当在目的港船上或码头交货时，应DES或DEQ术语。The SELLER: 1,To conclude the agreement (s) of transportation to route

53、the goods to the agreed point on the border and to pay for freight订立货物运往边境约定交货地点的运输合同，并支付运费；2,To deliver the goods to the suited point border and place it at the buyers disposal 在合同规定的时间，在边境约定地点将货物置于买方控制之下；3,To assume the costs and risks before the goods is delivered to the suited point border and p

54、lace it at the buyers disposal 承担将货物在约定地点交付买方控制之前的风险和费用；4,To take in charge the clearance export办理货物出口所需的一切海关手续，支付关税及其他有关费用；5,submit commercial invoice and transport documents, or equivalent computer data提供商业发票和自费向买方提供的运输单据或在边境境地点交货的其他凭证或具有同等作用的电子信息。The BUYER have: 1,To receive the documents and goo

55、ds and pay for the goods .2,To pay for the expenses of discharge to the suited point border. 3, To assume the costs and risks after the goods is obtained at the suited point border 4,To achieve the clearance import. DES Delivered Ex Ship目的港船上交货 (named port of destination) （指定目的港）是指在指定的目的港，货物在船上交给买方处

56、置，但不办理货物进口清关手续，卖方即完成交货。卖方必须承担货物运至指定的目的港卸货前的一切风险和费用。如果当事各方希望卖方负担卸货的风险和费用，则应使用DEQ术语。只有当货物经由海运或内河运输或多式联运在目的港船上货时，才能使用该术语。The SELLER : 1,To conclude the agreement (s) of transportation to route the goods to the agreed port of destination and to pay for freight2,to deliver the goods to the agreed destina

57、tion port and transfer the goods to the buyer in the ship3,To assume the costs and risks before the goods is placed at the buyers disposal in the ship at the destination port4,To take in charge the clearance export5,submit commercial invoice and transport documents, or equivalent computer dataThe BUYER have: 1,To receive the goods on board in the agreed destination port and pay for the goods2,To assume the costs and risks after the goods is received in the ship at the destination port3,To take in charge the c