国际贸易实务第三版知识点

1、Unit11.Transit Trade: （过境贸易）Entrepot Trade 转口贸易2.Value of foreign trade (额） is an important index to show by means of currency of a country the total value of trade Quantum of foreign trade （量） reflects by means of constant price the development of foreign trade without consideration of inflation.量=

2、value/price3.Imbalance of Trade Trade surplus (Favorable Balance of trade): export values exceeds import value. 顺差 出口多 Trade deficit (unfavorable Balance of Trade): import value exceeds export value.进口多4. Domestic laws：Foreign Trade Law of the PRC (2004)；The Contract Law (1999)5. International trade

3、 practice ：Not mandatory非强制的 (Since it is not law)：INCOTERMS 2010； UCP 600;URC 522.6. International treaty：双边或多边书面协议 国际法（国际条例或协定）优于国内法。 The United Nations Conventions for the International Sales of Goods (CISG)Unit2一，Methods Describing Quality of Goods表示商品品质的方法1.Sale by actual quality (以实物表示商品品质) （1

4、）Sale as seen (看货买卖）适用：special types of goods such as jewelry, paintings, arts and crafts. It is used in auction/exhibition sale.（2）Sales by Sample(凭样品买卖) It is suitable for commodities that are difficult to standardize and normalize, such as arts and crafts. Sales by Sellers / Buyers S Sample Selle

5、r:Duplicate Sample 复样(Keep Sample留存样);Original Sample原样, Type Sample 标准样. buyer:Counter Sample 对等样品 (Return Sample 回样 ):对等样品（COUNTER-SAMPLE） 对等样品是指卖方根据买方提供的样品, 加工复制出一个类似的样品提供给买方确认, 经确认后的样品, 就是对等样品, 有时也称“回样” , 业务上有时还称为“确认样”。要求（1）样品是交货的标准，唯一的依据（2）所交的货物要与样品完全一致 注意的问题 （1）样品的品质上不宜过高，也不宜过低（2）要留有复样 （Duplic

6、ate Sample） （3）使用封样（4）买方来样要寄对等样品（5）品质与样品大致相同 ，合同要作说明（6）参考样品2. Sales by Description（以说明表示商品品质） Sales by Specifications规格，Grade等级Standard标准，Brand or Trade Mark凭牌名或商标买卖， Name of Origin or by Geographical Indication 凡是采用文字说明、图片、照片、图纸等来表示商品品质的Fair Average Quality (F.A.Q.) 良好平均品质，俗称大路货：买卖农副产品Good Merchant

7、able Quality (G.M.Q)良好可商销品质：木材、水产品2 品质条款Quality clauseQuality Tolerance (品质公差）工业品交易 industrial productsQuality Latitude （品质机动幅度）：针对初级产品.trading primary products52条2款: 如果卖方交付的货物数量大于合同规定的数量, 买方可以收取也可以拒绝收取多交部分的货物。如果买方收取多交部分货物的全部或一部分,他必须按合同价格付款。3 Calculation of Quantity1. Measurement Unit 计量单位1）Gross We

8、ight （毛重） 毛重指商品本身重量 + 包装重量，即加上皮重（Tare）的重量。 大宗低值产品。 如：小麦、 杂粮、饲料等2） net weight (净重）the weight of commodity itself N.W. = G.W. - tare gross for net (以毛作净) - 把毛重作为净重来计量Four ways to calculate tare：By actual tare （实际皮重）By average tare （平均皮重- 标准皮重 ）By customary tare（习惯皮重）Computed tare（约定皮重）3） by conditione

9、d weight（公量）:draw out moisture水分 by scientific method, and add standard moisture.适用的商品：经济价值高而水分又不稳定的商品。如：生丝、羊毛等。high economic value and with unsteady moisture content such as wool, cotton棉 and raw silk. 公量 = 净重（含水） x (1+标准回潮率)/(1+实际回潮率) =干量+标准含水量=实际重量（1+标准回潮率）/（1+实际回潮率）公量 = 干净量 ( 1 + 标准回潮率 ) - 标准回潮率

10、：双方约定的货物中的水分/干量 - 实际回潮率：实际的货物中的水分/干量干净量- 抽水后的净重(干量）4) by theoretical weight (理论重量）:applicable to commodities with regular specifications and regular size, such as steel plate.5) by legal weight （法定重量）：used mainly for tax calculation 2. The metrology 度量衡。公制、英制、美制及国际单位制联合国国际货物销售合同公约规定：多交货：可拒收多交部分，也可以收

11、取多交部分的部分或全部，但收取的部分应按照合同价格付款； 少交货：合理的时间内补齐，但不得对买方造成损失，否则，可依法要求赔偿。3. 1）明确规定数量机动幅度 More or less clause 溢短装条款在矿砂、化肥、粮食等大宗散装货物的交易中，由于受商品特性、货源变化、船舱容量、装载技术等因素的影响，通常在合同中规定交货数量允许有一定范围的机动幅度。2） 未明确规定数量机动幅度，但在交易数量前加“约”字。至于溢短装部分的作价办法，如果合同中没作相反的规定，一般按合同价格计算。 首先应查明短重是属于正常途耗还是我方违约没有交足合同规定数量，如属我方违约，则应分清是属于根本性违约还是非根本

12、性违约一。如不属根本性违约，匈方无权退货和拒付货款，只能要求减价或赔偿损失；如属根本性违约，匈方可退货，但应妥善保管货物，对鲜活商品可代为转售，尽量减轻损失。联合国国际货物销售合同公约（以下简称公约）第 86条第一款明确规定：“如果买方已收到货物，但打算行使合同或本公约任何权利，把货物退回，他必须按情况采取合理措施，以保全货物，他有权保有这些货物，直至卖方把他所付的合理费用偿还给他为止”。而匈方未尽到妥善保管和减轻损失的义务，须对此承担责任。因此，我公司可与匈牙利商人就商品的损失及支出的费用进行交涉尽可能挽回损失。三一）运输包装Transport PackingUnit packing （单件

13、运输包装）Cases, Cartons, Drums/Barrels, Bags, Bundles or Bales, Crates. Combined Packing (集合包装）Flexible container, pallet, Containers.2） 销售包装Sales (or inner) packingCompositions (构成） - Designs and colors (装潢画面） - Word description （文字说明） - Bar code （条形码）/Product Codea. Kinds of Packaging Hanging type /Pi

14、ling type /Portable type Spraying type /Complete-set type /Gift packaging type 4 包装标志（1） 运输标志（shipping mark）又叫“唛头”一般由卖方提供 1、作用：（1）便于识别货物，（2）防止错发、错运 2、内容：规定为四行、每行不超过17个英文字码收货人代号 Name of consignee -参考号 Reference Number -目的地 Destination -件号package number or serial number（2） 指示性标志Indicative Mark ；警告性标志W

15、arning mark （3） Weight/Volume Marks重量标志 Marks of Origin 5 中性包装和定牌（一）中性包装（NeutralPacking）1、是指在商品上和内外包装上不注明生产国别、地名、厂名，也不注明原有商标、牌名的包装。2、中性包装的种类：（1） 无牌中性包装：无国别、无商标（2）定牌中性包装：不注明生产国别，但注明买方指定的商标或牌号。 neutral packing with designated brand (没产地，有品牌） neutral packing without designated brand(没产地没品牌）- 半成品3、目的：打破

16、贸易壁垒、转口贸易（二）定牌Manufacturing Brand-name Goods是指在商品或包装上卖方采用买方指定的商标或牌号。Unit3国际贸易术语1 Trade Terms( price terms/delivery terms):贸易术语是指用三个英文字母组成，表明买卖双方各自承担的责任、费用和风险及商品的价格构成的专门术语。2 International Convention of Trade Termsthree influential international trade practices. 国际贸易惯例() Warsaw-Oxford Rules 1932 (1932

17、年华沙-牛津规则) International Law Association laid down in 1928, 22 articles. Uniform rules for CIF contract, 国际法协会制定，主要解释CIF贸易术语() Revised American Foreign Trade Definitions 美国对外贸易定义修订本美国9大商业团体制定，主要解释6种贸易术语。EX,FOB,FAS,C&F,CIF,ExDockIn 1919, nine American commercial groups drew up The U.S Export quotation

18、s and Abbreviations. Then revised in 1940 and renamed it Revised American Foreign Trade Definitions 1941 and adopted by American Chamber of Commerce and the American Foreign Trade Association, etc. in 1941. Six trade terms (Ex point of origin产地交货, FOB, FAS, C&F, CIF, Ex dock 目的港码头交货) To be used in U

19、S, Canada and some Latin American Countries.() INCOTERMS 2000 & 2010国际贸易术语解释通则 by ICC (International Chamber of Commerce) Incoterms 1936 Revised in 1953, 1967, 1976, 1980, 1990, 1999, 2010 to bring the rules in line with current international trade practices. Incoterms2010 Completed in 2010 Effectiv

20、e on Jan. 1st, 2011 1. Categories of INCOTERMS 2000共有E,F,C,D四组贸易术语Group E：Departure term EXW (Ex Works; Ex Mine; Ex Warehouse ):工厂交货Group F：Shipment terms - Main carriage unpaidFCA (Free Carrier) 货交承运人FAS (Free Alongside Ship) 船边交货FOB (Free On Board) 船上交货Group C：Shipment terms - Main carriage paid C

21、FR (Cost and Freight) 成本加运费CIF (Cost Insurance and Freight) 成本加运费再加保费 CPT (Carriage Paid To) 运费付至CIP (Carriage and Insurance Paid To) 运费、保险费付至Group D：Arrival Terms DAF (Delivered At Frontier)DES (Delivered Ex Ship)DEQ (Delivered Ex Quay)DDU (Delivered Duty Unpaid) DDP (Delivered Duty Paid) 完税后交货2. C

22、ategories of INCOTERMS 2010(1) Trade terms are classified into two categories by modes of transport. Rules for any mode or modes of transport EXW (Ex works) 工厂交货 FCA (Free Carrier) 货交承运人 CPT (Carriage Paid To) 运费付至 CIP (Carriage and Insurance Paid To ) 运费和保险费付至 DAT（Delivered At Terminal）运输终端交货 DAP（D

23、elivered At Place） 目的地交货 DDP (Delivered Duty Paid) 完税后交货 Rules for sea and inland waterway transport FAS (Free Alongside Ship) 船边交货 FOB (Free on Board) 船上交货 CFR (Cost and Freight) 成本加运费 CIF (Cost，Insurance and Freight) 成本、 保险费加运费(2) Contents of Incoterms2010这主要是考虑到美国“9.11”事件后对安全措施的加强。为与此配合，进出口商在某些情形

24、下必须提前提供有关货物接受安全扫描和检验的相关信息。第二节 国际贸易中主要的贸易术语Six Main International Trade Terms in INCOTERMS 2010按CIF、FOB、CFR条件达成的交易属于象征性(Symbolicdelivery)交货，即属于单据买卖，卖方只要提交了符合合同规定的单据，即使货物在运输途中遭遇风险，买方也不能因此而拒收货物；反之，即便货物完好无缺的到达买方，但单据有问题，买方照样可以拒付货款。（五）货物所有权和风险转移问题实际性交货的术语风险和所有权同时转移象征性交货的术语风险转移在先、所有权转移在后() FOB(named port o

25、f shipment) FREE ON BOARD 装运港船上交货（指定装运港）Named port of shipment. eg: FOB SHANGHAIThis term can be used only for sea or inland waterway transport.风险转移的界线是货物越过船舷。when the goods are on board the vessel、 卖方义务： （）装货并通知买方 （）在需要办理海关手续时，办理出口手续 （）负担货物在装运港越过船舷以前的一切费用和风险 （）负责提供交货凭证、运输单证或相等的电子单证 、 买方义务： （1） 负责按合

26、同规定支付价款 （2） 在需要办理海关手续时，办理进口手续 （3） 负担货物在装运a港越过船舷以后的一切费用和风险 （4） 收取合同规定的货物，接受有关单据 （5）负责租船订舱，支付运费，并将有关事项通知卖方 （6） 负责办理保险，支付保险费注意事项1、对“船舷为界”的理解 仅是风险的划分，不表示买卖双方责任和费用的划分。2、关于“船货衔接” 船只提前或推迟-买方负责 货提前或推迟-卖方负责 3、装船费用（loading charges）的负担 由于装船方式的变化，因而费用的负担也有所变化，从而产生了FOB术语的变形。费用的划分界限问题 。 海运中的一些主要费用： 平舱费（TRIMMING）理

27、舱费（STOWAGE） Usually, The buyers responsibility: 租船订舱并通知卖方船名及The sellers responsibility: 按时装货到指定船上FOB的变形：1 FOB班轮条件（FOB liner terms）装船费用由买方负担2 FOB吊钩下交货FOB under tackle FOB吊钩下交货3 船上交货并理舱（FOB stowed (FOBS)）卖方负担包括理舱费在内的装船费用4 船上交货并平舱（FOB trimmed (FOBT)）卖方负担包括平舱费在内的装船费用特别注意：贸易术语的变形只变费用，不变风险2 Difference fro

28、m USA Definition 美国的“FOB术语”FOBVESSEL与INCOTERMS2000的FOB相近；FOBVESSEL的卖方只有在买方提出请求，并由买方承担风险的情况下，才有义务协助买方取得出口证件，且出口税以及其他税捐和费用也需由买方负担；At the buyers request, the seller clear the goods for export with the duties for account of the buyer. (USA) FOBVESSEL货物风险转移地是船舱FOB is suitable for any modes of transport (

29、USA)() CIF(named port of destination)（指定目的港）Cost=FOB CIF=FOB+I+F货物在装运港越过船舷即完成交货。卖方必须支付货物运至指定目的港的运费和必要的费用，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则由买方承担。卖方负责租船和办理货物在运输途中的海运保险，支付运输费和保险费。The risk of loss of or damage to the goods passes when the goods are on board the vessel. (same as FOB) (1) CIF 是装运合同(2) Symbo

30、lic Delivery 象征性交货，交单= 交货(3) CIF is not suitable for the goods transported by container.（二）CIF术语买卖双方的责任划分1、卖方义务FOB义务+办理运输和支付运费+办理保险和支付保险费2、买方义务近似于FOB义务,但不需要办理运输和支付运费+办理保险和支付保险费（三）有关保险问题1、代保性质，按所保条款的最低险别投保。双方商量(为买方的利益办保险） - 否则，最低险别+最低保险金额（Incoterms2010)2、最低按发票金额的110%确定保险金额3、采用合同货币投保（四）租船订舱问题对船舶的要求装船通

31、知问题（五）卸货费用的划分问题1、FOB卸货费买方负担、CIF装货费卖方负担2、CIF的变形主要有：（）CIF班轮条件（CIFLinerterms）：指卸货费用按班轮条件办理，即由支付运费的一方（卖方）负担。（） CIF卸到岸上（CIFlanded）：指货物到达目的港后，包括驳船费和码头费在内的卸货费由卖方负担。（） CIF钓钩下交货（CIFextackle）：指卖方负担货物从舱底吊至船边卸离钓钩为止的费用，之后由买方负担。（） CIF舱底交货（CIFexshipshold）：指买方负担将货物从目的港船舱舱底起吊卸至码头的费用。买方的责任和费用承担逐步增加() CFR(named port o

32、f destination) 成本加运费（指定的目的港）Cost=FOB CFR=FOB+FOn board the vessel, risks are transferred1. Points for attention in using CFR term 1) Shipping Advice to the buyerso that the buyer is able to arrange insurance in time. Some law stipulates that if the seller fails to notice the buyer about shipment of

33、goods, the risk remains unchanged on the seller.() FCA（Fd place）货交承运人是指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，即完成了交货。The risks of loss or damage to the goods is transferred from the seller to the buyer at that time.This term may be used for any mode of transport, particularly for multi-mo

34、dal transport. The place of delivery determines obligations of the seller (the loading and unloading) a. 卖方所在地 b. 其它地方，当货物在卖方的运输工具上可供卸载，并可由承运人处置时 Transfer of risks (Normal & Advanced ) More complicated shipment arrangement by the buyer (Compared with FOB)() CPT（Carriage Paid to Named Place of Destin

35、ation）运费付至（指定目的地）the buyer bears all risks and any other costs occurring after the goods have been so delivered.指卖方向指定的承运人交货，并支付运费、办理出口清关手续。又被称为“复合运输CFR条件”() CIP（Carriage and Insurance Paid to named place of Destination）The buyer should note that under CIP term the seller is required to obtain insur

36、ance only on minimum cover. VII Comparison between Group FOB (CFR, CIF) and Group FCA (CPT, CIP) 1.适合的运输方式不同。 2.交货地点和风险转移地点不同。 (FCA 组各种运输方式的运输站或收货点） 3.装卸费用负担不同。（FCA组如果程租船，装船和卸货包在运费中） 4.卖方提交的运输单据的种类、性质及出单时间不同。相同点：1. Shipment Contract instead of Arrival2. Symbolic delivery instead of physical Other 5

37、Trade Terms The following rules have been abolished:DAF、DES、 DEQ、DDU The DDP rule is unchanged and is joined by the new D rules (DAT and DAP).() EXWNamed Place工厂交货Ex Works（指定地点） 它在性质上等同于国内贸易；从卖方的义务看它是卖方责任最小的一种术语 ；适合多种运输方式 Problems relevant to EXW (1) Shipment of Goods (Seller-No load ;buyer-send-veh

38、icle-load) (2) Delivery and Receipt of Goods (Transfer of Risk and cost, 实际交货) (3) Delivery of Documents (Seller-No; Buyer-Yes， 收货证明。) (4) Export Clearance Procedures (Buyer-Yes) (5) Pre-shipment Inspection (2010 Buyer bears无论进出口国哪方要求)() FASFree alongside ship (name port of shipment) 船边交货（指定装运港） “Fr

39、ee Alongside Ship” means that the seller delivers when the goods are placed alongside the vessel at the named port of shipment (on the quay码头 or in lighters驳船 ). (1) Not suitable for shipment by container (2) Difference between US and Incoterms: - FAS (Free Along Side 运输工具旁交货)(US); FAS vessel FAS(in

40、coterms) - Export Clearance Procedure (Buyer performs in US)(3) Arrival of Boat & Readiness of Goods(transfer of risk and cost; normal or advanced 同)(IV) DAP (目的地交货）“Delivered at Place”the seller delivers when the goods are placed at the disposal of the buyer on the arriving means of transport ready

41、 for unloading at the named place of destination. The seller bears all risks involved in bringing the goods to the named place. Differences between DAT and DAP：DAT discharging and discharging expense by seller;DAP by buyer; but discharging expense already paid by the seller is not refundable.(V) DDP

42、. named place of destination Delivered Duty paid 完税后交货（指定目的地） 送货上门 1、卖方责任最大的贸易术语（办理进口手续，支付相关税费） 2、买方的风险等同于国内贸易 3、适合各种运输方式IV Pricing and Quotation of Exports (cost + fluctuation + exchange rate)Two factors should be taken into consideration in pricing. One is the profitability of the transaction, and

43、 the other is the market share of the products. () total export cost 出口总成本 = 采购成本出口退税额 + 国内费用 =实际成本+国内费用实际成本=采购成本- 出口退税额出口退税额 = 出口商品含税购进价/(1+增值税税率) x 出口退税率(1) total export cost (after export rebates)= purchasing price of export (including value added tax) + standard expenseexport rebates(出口退税额）(2 )

44、standard expense = purchasing price of export standard rate(5%10%)(3) purchasing price of export (VAT) export rebates = - (1+ value added tax rate) rate of export rebates expense * 国内费用： 1.逐项累加：包括包装费、仓储费、国内运输费、商检费、报关费、港杂费、贷款利息、银行费用及其他业务费用，如认证费、捐税、经营管理费等。（发生在国内的费用） 2.采用定额费用率：是计算国内费用的一种方法。出口商对货物装运前发生的

45、费用按公司年度支出规定一个百分比，一般为公司采购成本的3%-10%左右。 *国外费用：不同的贸易术语下，国外费用的构成不同。例如：出口运费、海运保险费等。【例题3-2】 某产品每单位的采购成本是50元人民币，其中包括17%的增值税，若该产品出口有13%的出口退税，那么该产品每单位的实际成本是多少？出口退税额=实际成本=50-（50/1.17）*0.13FOB价计算 （常用贸易术语的出口报价） FOB价格实际成本国内费用利润实际成本 = 采购成本或生产成本 出口退税额因为要出口，所有必需加上国内的费用出口总成本= 实际成本 + 国内费用 利润 = 成交价格 x 利润率【例题3-3】济南一液压工具

46、公司拟出口一个20集装箱的液压千斤顶至科威特。货物包装方式为2台装1个木箱，共装291箱，每台购货成本为120元，包含17的增值税。出口退税率为9。一个20货柜国内运杂费共计600元；仓储费为每天10元，预计存储30天；出口商检费200元；报关费150元；港区港杂费800元；其它业务费用2000元。如果该公司的预期利润率为10，请报出FOB青岛的出口单价(人民币与美元的汇率为1 : 6.25 )。先计算实际成本实际成本 = 购货成本出口退税= 120 - 120（1+17%）9% = 110.78元人民币/台 计算出口货物的数量 291箱2 = 582（台） 计算国内费用每件货物的国内费用=（

47、 国内运杂费+仓储费+出口检验费+报关费+港杂费+其他业务费）货物数量 = (600+1030+200+150+800+2000) 582 = 6.96元人民币/台 计算FOB报价FOB报价实际成本国内费用+利润(FOB价 x利润率）=（110.78 +6.96）/（1-10%）= 130.82 人民币元/台换算成美元： 130.82/6.25 = 20.93美元/台因此，FOB青岛的出口报价为20.93美元/台。() Commission & Discount Commission refers to the payment made to a broker for services ren

48、dered, such as in the sale or purchase of commodity.Discount refers to a certain percent of price reduction, a special favor given by the exporter to the importer. US$100 per doz. CIF New York including 3% commissionUS$100 per doz. CIFC3% New YorkUS$200 Per doz. CIF New York less 2% discount3. Calcu

49、lation of Commission & DiscountCommission= Commission-included price Commission rateNet price= Commission-included priceCommissionCommission-included price=净价/1-佣金率 Net price= - 1Commission rateIf: FOB net price is US$1000, to calculate FOBC5%.FOBC5% USD1000= - = USD1052.63 15%V. Setting of Price Cl

50、ause in a Sales ContractPrice clause in a sales contract comprises the currency of price, unit price, unit of measurement and trade term (followed by loading or unloading port). Eg.: USD 300 per metric ton CIF New York(currency ；unit price ；unit of measurement ；trade term)The currency used in a tran

51、saction can either be the currency of the importing country, or the currency of the exporting country, or the currency of a third country. Chapter Four: Delivery of Goods1.delivery交货denotes the transport and arrival of the purchased goods at a designated destination; while shipment装运 generally means

52、 the loading of the goods on board a carrier. Delivery=shipment+transportation装运以交货为基础“Shipment within 45 days after receipt of L/C”“on or about” ：during the period from five days before to five days after the specified date, both end days included. Eg: If the L/C stipulates that shipment date is on

53、 or about May 15, 2006, then the goods can be shipped between May 10 and May 20.“to”, “until”, “till”, “from” ： include the date mentioned.“after”： exclude the date mentioned. “first half”, “second half” ：the 1st to the 15th, and the 16th to the last day of such month, all dates inclusive.“beginning

54、”, “middle”, or “end” ：the 1st to the 10th, the 11th to the 20th, and the 21st to the last day() Port/Place of Shipment & Port/Place of Destination FOB, CIF, C&F or FCA, CIP, CPT, the delivery of the goods is deemed as accomplished only when the goods are loaded on board the vessel sailing for the destination at the port of shipment or delivered to the carrier nominated by the buyer at the named place and the signed bill of lading is obtained and presented.象征性交货，交单=交货 (delivery = shipment)() Partial shipment分批装船 &Transshipment转船Partial shipment分批装船： different means of co