国际结算(杨娟著)英文课件11

1、1Chapter eightDocuments Used in International settlement28.1 Roles and types of documents8.2 Documents examinations and disposal of discrepancies8.3 Commercial documents8.4 Transport documents8.5 Insurance documents8.6 Official documents3Roles ：Evidencing the fulfillment of obligations;Representing

2、the title to the ownership of the goods;Criteria by which to make paymentTypes ： Basic documents：invoice、transport documents、insurance policy Official documents：certificate of origin、inspection certificate、export license Other additional documents required by importers8.1 Roles and types of document

3、s4Principle14d. Data in a document, , need not be identical to, but must not conflict with, data in that document, any other stipulated document or the credit.审单原则：单内不冲突、单单不冲突、单证不冲突。审单原则：单内不冲突、单单不冲突、单证不冲突。8.2 Documents examinations and disposal of discrepancies5Standards14e. In documents other than

4、the commercial invoice, the description of the goods, services or performance, if stated, may be in general terms not conflicting with their description in the credit.14f. presentation of a document other than a transport documents, insurance document or commercial invoice, without stipulating by wh

5、om the document is to be issued or its data content, banks will accept the document as presented if its content appears to fulfill the function and otherwise complies with sub-article 14 d.614 g.h. Banks will disregard:1)a document presented but not required; 2)a condition in a credit without stipul

6、ating the document to comply with the condition. 14i When the address of the beneficiary and the applicant appear in any stipulated document, they need not be the same as those stated in the credit or in any other stipulated document, but must be within the same country as the respective addresses m

7、entioned in the credit.717 original documents and copies a. at least one original of each document stipulated in the credit must be presentedb. A bank shall treat as an original document bearing an apparently original signature, mark, stamp, or label of the issuer of the document, unless the documen

8、t itself indicates that it is not an original.8练习：练习： 1、案例：银行案例：银行A A是某信用证下的议付行（非保兑是某信用证下的议付行（非保兑行）。银行行）。银行A A收到受益人提交的单据后，未审核单收到受益人提交的单据后，未审核单据，也未议付该套单据，直接向开证行寄单。问：据，也未议付该套单据，直接向开证行寄单。问：根据根据UCP600UCP600银行银行A A是否承担责任是否承担责任? ?14a. 14a. A nominated bank acting on its nomination, a confirming bank, if a

9、ny, and the issuing bank must examine a presentation审单：审单：1 1）仅基于单据本身）仅基于单据本身（on the basis of the documents alone ） 2 2）在单据表面上）在单据表面上（the documents appear on their face ）92、某信用证中规定某信用证中规定:Weight List in 3 copies.:Weight List in 3 copies. 问：谁能开立该问：谁能开立该 Weight ListWeight List？内容如何？内容如何？任何人可以开立该单据。任何人

10、可以开立该单据。 内容应符合以下条件：内容应符合以下条件： 1）its content appears to fulfill the function as Weight List. 2) its content must not conflict with the other docs or LC. 3) It must not have conflicting data(in its content)103、案例： MT700 50：Applicant is regulated： ABC IMP/EXP. CO. LTD. NO.111, ZHONGSHAN ROAD, NANNING,

11、CHINA TELE.NO:82897089While the invoice provided by beneficiary: ABC IMP/EXP. CO. LTD. NO.222, DONGFENG ROAD, YANTAI, CHINA TELE.NO:66770065 问：是否为不符点？问：是否为不符点？ 不是不符点。不是不符点。 1 1）与信用证规定的相应地址同在一国。）与信用证规定的相应地址同在一国。 2 2）不是运输单据（中收货人或通知方）。）不是运输单据（中收货人或通知方）。 118.3 Commercial Documents8.3.1 Commercial Invoic

12、e 8.3.2 Customs Invoice8.3.3 Other Invoice 12DefinitionA commercial invoice is the accounting document by which the seller claims payment from the buyer for the value of goods and/or service being supplied8.3.1 Commercial invoice13FunctionsCore documentDetailed description of the goods and price lis

13、t showing the fulfillment of the transaction by exporter Accounting and bookkeeping document Be used for customs clearance and replacing the drafts in case no drafts are requiredPayment receiptThe basis of claim, in case of loss 14商业发票的构成要素：商业发票的构成要素： 1) issued by the beneficiary ; 2) in the name of

14、 the applicant ; 3) in the same currency as the credit; 4) need not be signed15Name and address of seller Invoice number Date of issue and order or contract number Name and address of buyer Contents of the transaction，quantity and description of the goods Terms of delivery and payment Price, charges

15、, invoice amount and currencyShipping details (port of loading, shipping Mark, Incoterms) Contents 16Shipping Mark: Shipping Mark is a mark to identify the goods or cargoes. So that goods can be identified easily and faster.外贸中的“唛头”是运输标志另一种称呼，是为了便于识别货物，防止错发货，通常由型号，图形或收货单位简称，目的港，件数或批号等组成。 17When exam

16、ining the documentsAdditional information may not be considered detrimental or inconsistent with the requirements in the credit and therefore is acceptable.There is “about” in the quantity description, +-10%“not exceeding”, “up to”, “maximum”, “to the extent of ”, “not less than” do not +-5%18SHANGH

17、AI TIANYE TOOLS MANUFACTURE CO., LTD. GANXIANG TOWN, JINSHANG DISTRICT, SHANGHAI, CHINA TEL: 0086-21-65756125 INV.NO.：TM00792 FAX: 0086-21-65756155 DATE: AUG.15,2004 S/C NO.: T1002 TOTAL AMOUNT：SAY U.S.DOLLARS TEN THOUSANDS ONLY WE HEREBY CERTIFY THAT THE ABOVE MENTIONED GOODS ARE OF CHINESE ORIGIN

18、SHANGHAI TIANYE TOOLS MANUFACTURE CO., LTD. 田英华 TO: ABC TRADING CO., 100-228-MACHI,TOKYO,JAPAN FROM SHANGHAI TO TOKYO COMMERCIAL INVOICEMARKS & NOABC S/C NO.T1002 TOKYO C/N.1/20DESCRIPTIONS OF GODDS Adjustable SpannerQUANTITY1000 SETUNIT PRICECIF TOKYO USD 10.00AMOUNTUSD 10000.0019Under a Letter of

19、Credit, a commercial invoice has been presented, made out in the name of the LC applicant. However, the applicants address has not been mentioned. The issuing bank rejects the documents due to the missing address referring to Art. 2 UCP600.Is this rejection correct?Case study20According to the opini

20、on of the ICC (International Chamber of Commerce Paris), it is expected that an invoice shows the name as well as the address of the applicant. However, the definition in Art. 2 of the UCP600* relates only to the name of the LC applicant there is no requirement forthe address of the applicant to be

21、mentioned.Under international standard banking practice, it is expected that an invoice will include the name and address of the applicant. However, an invoice that only quotes the name of the applicant, without any address, would be acceptable 21 A customs invoice is a special invoice required by t

22、he importing customs for the purpose of determining the value and origin of the imported goods. Type：Customs Invoice (海关发票)Combined Certificate of Value and Origin （估价和原产地联合证明书）Certificate Invoice in Accordance（证实发票）8.3.2 Customs invoice22FunctionStatistics requirement in importer countryBasis of cu

23、stom paymentgoods country of originDumping or not 23Some issues:Fixed form in each countryCannot be conflict with commercial invoiceIf CIF, need to quote FOB, freight, insuranceValid with signature 248.3.3 Other Invoice Pro-forma Invoice （预开,形式发票）lUsed for exchanging foreign currencyConsular Invoice

24、 （领事发票）lBasis for customs and dumpingSample Invoice （样品发票）Manufacturer Invoice (厂商发票)lProtect from dumpingCertified Invoice (证实发票)Also called Customs invoiceContain value and origin258.4 Transport Documents 8.4.1 Marine Bills of Lading 8.4.2 Airway Bill 8.4.3 Railway Bill8.4.4 Multimodal Transport D

25、ocument and Parcel Post Receipt268.4.1 Marine Bills of Ladinga document issued by a carrier to a shipper, signed by the captain, agent, or owner of a vessel, furnishing written evidence regarding receipt of the goods, the conditions on which transportation is made, and the engagement to deliver good

26、s at the prescribed port of destination to the lawful holder of the bill of lading. 27FunctionAs a receipt of goods from the shipping company to the exporter As a document of title to the goods As a evidence of contract for carriage between the exporter and the carrierTransferable documents, can be

27、endorsed and transferred before the goods is arrived at the destinationB/L can control the goods28PartiesShipper/consignor 托运人托运人Carrier 承运人承运人Consignee 收货人收货人Transferee/Assignee 受让人受让人29International laws and regulationsHague RuleslSet up in 1931lRepresent carriers benefit Visby RuleslEffect in 197

28、7lOnly UK, France, Scandinavia etc. join inHamburg Ruleseffected in 199230Shipped on board（已装船提单）（已装船提单）/received for shipment B/L（收妥备运提单）（收妥备运提单）no exact shipment date and generally not accepted by the exportorClean B/L / foul B/LStraight（记名）（记名）, blank (open), and order B/LLong form (全式提单全式提单) and

29、 short form B/L (Blank Back B/L)Direct, transshipment (change vessel), and through B/LTypes 31Liner (班轮班轮), charter party（租船）（租船） and Horse(运输代理行运输代理行) B/LCarrier（承运人）（承运人）/Freight Forwarder（运输行）（运输行） B/LContainer B/L Stale（过期）（过期） B/L and Anti-dated（倒（倒签）签） B/LFreight prepaid B/L （运费已付）（运费已付）and Fr

30、eight collect B/L（运费到付）（运费到付）32Shipper and address：l14k. The shipper or consignor of the goods indicated on any document need not be the beneficiary of the credit. Consignee and addressNotify party- 一般为货物的进口人或其代理一般为货物的进口人或其代理name of vessel, voyage and nationalityplace of receipt or port of loading,

31、port of discharge or final destinationContents of B/L33shipping marks and description of goods bill of lading numberplace and date of issuesignature of the carrier or its agentfreight chargesCopies of B/L34只要提单注明了只要提单注明了L/C规定的装货港及卸货港，规定的装货港及卸货港，即便注明的收货地（即便注明的收货地（Place of Receipt）或）或货物接管地（货物接管地（Place

32、 of Taking in Charge）不同于装货港、最终目的地）不同于装货港、最终目的地(Final Destination）不同于卸货港，这）不同于卸货港，这种提单还是可接受的。种提单还是可接受的。如果提单注明的收货地或货物接管地与装货如果提单注明的收货地或货物接管地与装货港不港不 同，同，装船批注还必须包括信用证规定的装船批注还必须包括信用证规定的装运港和实际装货的船名，即使已装货船只装运港和实际装货的船名，即使已装货船只的名称与提单注明的船只名称一致，也是如的名称与提单注明的船只名称一致，也是如此此。 35例例1：L/C规定装货港为上海，卸货港为新加坡。规定装货港为上海，卸货港为新加

33、坡。B/L可以作成：可以作成：PORT OF RECEIPT：CHANGZHOU PRECARRIAGE BY TRUCK PORT OF LOADING（装货港）：（装货港）：SHANGHAI PORT OF DISCHARGE（卸货港）：（卸货港）：SINGAPORE 装船批注：装船批注：SHIPPED ON BOARD 26 JULY 02 PORT OF LOADING:SHANGHAI VESSEL NAME:GREAT WALL V20336练习：练习： L/C规定装货港为欧洲港口。在实际操作中，货物于规定装货港为欧洲港口。在实际操作中，货物于斯德哥尔摩装于支线船只斯德哥尔摩装于支

34、线船只Jessica，运往鹿特丹，然后装，运往鹿特丹，然后装于远洋船只于远洋船只Ocean Duke，再运往目的地。当以鹿特丹为，再运往目的地。当以鹿特丹为装货港，收货地（斯德哥尔摩）不同于装货港（鹿特丹）装货港，收货地（斯德哥尔摩）不同于装货港（鹿特丹），此时，装船批注应如何标注？，此时，装船批注应如何标注？Shipped on board XXX the vessel Ocean Duke port of loading: Rotterdam37装运日期：装运日期：Shipment date（装运日）与（装运日）与Issuing date（提单签发日）（提单签发日）depends on t

35、he types of B/L 货描、运费与货描、运费与L/C一致，唛头、数量、重量等与其他一致，唛头、数量、重量等与其他单据一致，货描可以采用与单据一致，货描可以采用与L/C规定不矛盾的统称，规定不矛盾的统称，并且是并且是清洁提单清洁提单。除非除非L/C另有规定，必须提交全套正本另有规定，必须提交全套正本B/L 38分批装运分批装运“三同三同”、“二不同二不同”是指：是指：“三同三同”： 1）the same means of conveyance 2) the same journey 3) the same destination“二不同二不同”：1）different dates 2）

36、different ports of loading 上述情况不视为分批装运，如果上述情况不视为分批装运，如果L/C没有指定装运港没有指定装运港和卸货港可以进行上述操作。和卸货港可以进行上述操作。 39案例：案例： 某信用证规定：禁止分批装运。某信用证规定：禁止分批装运。 受益人将货物从宁波先后用两条船装运，受益人将货物从宁波先后用两条船装运，后在深圳合装同一船运往菲律宾，开证行后在深圳合装同一船运往菲律宾，开证行提出货物已分批装运的不符点，这个不符提出货物已分批装运的不符点，这个不符点是否成立？点是否成立？40转运转运 ：在信用证规定的装运港和卸货港之间的海运过：在信用证规定的装运港和卸货港

37、之间的海运过程中，将货物从一船卸下装上上另一船。程中，将货物从一船卸下装上上另一船。 转运常见的表示方法：转运常见的表示方法： 例如：信用证规定例如：信用证规定Shipment from Dalian to Copenhagen, 如果在香港转运，则提单可以有以下几种表示方法：如果在香港转运，则提单可以有以下几种表示方法： （1）Port of loading：Dalian Port of transhipment：Hongkong Port of discharge：Copenhagen （2）Port of loading：Dalian via Hongkong Port of disch

38、arge：Copenhagen （3）Port of loading：Dalian Port of discharge：Copenhagen W/T at Hongkong 41分期装运（分期装运（Installment Shipments） 分期装运指规定的不同时期内分别装运若干货物。分期装运指规定的不同时期内分别装运若干货物。 信用证对分期装运的限制信用证对分期装运的限制 where a credit includes a shipping schedule and an installment is not shipped within the stipulated period, it

39、 ceases to be available for that and other installments. 42运费与额外费用运费与额外费用 Free In（FI）装货船方免责）装货船方免责 Free Out（FO）卸货船方免责）卸货船方免责 Free In and Free Out（FIO）装）装卸货船方免责卸货船方免责 Free In and Out Stowed（FIOS）装卸货及堆积船方免责装卸货及堆积船方免责438.4.2 Airway bill serves as a receipt for goods and an evidence of the contract of c

40、arriage, but it is not a document of title to the goods. AWB is non-negotiable. 44Functiona contract for transportation between a carrier and a shipper a receipt evidencing delivery of the shipments. also used for freight bill calculation, customs declaration, and offers specific information on hand

41、ling of the shipment. 458.4.3 Railway bill serves as a receipt for goods and an evidence of the contract of carriage, but it is not a document of title to the goods.must be signed or authenticated and/or bear a reception stamp or other indication of receipt by the carrier or the named agent for or o

42、n behalf of the carrier. Straight bill only468.3.4 othersMultimodal Transport document(多式联运单据)lTwo or more conveyanceslMultimodal transport operatorlBlank MTD can be transferedParcel Post Receipt（邮包收据）lStraight lCannot be transferred47装运日期的表述装运日期的表述 不同词语的含义不同词语的含义 on or about 与所述日期前后与所述日期前后5天，两端日期包含

43、在内天，两端日期包含在内 e.g： L/C规定：规定：Shipment must be effected on or about Mar 10, 2006。 to、until、till 包括所述日期包括所述日期 first half of a month（上半月）、（上半月）、second half of a month （下半月）（下半月） beginning of a month（月初（月初1-10）、）、middle of a month（月中（月中11-20）、）、end of a month（月末（月末21-30/31）488.5 Insurance Documents a cont

44、ract whereby the insurer (insurance company), on the basis of a premium paid, undertakes to indentify the insured against loss from certain risks or perils to which the cargo insured may be exposed. 498.5.1 Range of Sea insurancePerils of Sea (海上风险)lnatural calamitieslaccidentsExtraneous Risks （外来风险

45、）508.5.2 Insured LossTotal Loss (全损)lActual Total Loss （实际全损）lConstructive Total Loss （推定全损）Partial Loss （部分损失）lGeneral Average （共同海损）lParticular Average （单独海损）518.5.3 Types of Insurance Chief Risk (基本险)lFree from Particular Average (平安险)Total loss due to sea risksGeneral average due to sea risksPar

46、ticular average due to accidentlWith Particular Average (水渍险)Particular average due to natural calamitylAll Risks (一切险)Additional Risks (一般附加险)Special Additional Risks(特殊附加险)52Additional Risks (一般附加险)Theft, Pilferage and Non-delivery (偷窃、提货不着险)Rain, Freash Water Damage （淡水雨淋险）Risk of Shortage（短量险）Ri

47、sk of Intermixture & Contamination （混杂、玷污险）Risk of Clash & Breakage （碰损、破碎险）Risk of Leakage （渗漏险）Risk of Odor （串味险）Sweating Heating Risk （受潮，受热险）Hook Damage （钩损险）Breakage of Packing Risk （包装破裂险） Rust Risk （锈损险）53Special Additional Risks(特殊附加险)War Risk (战争险)Strikes Risk (罢工险)Failure to Delivery Risk

48、（交货不到险）Import Duty Risk （进口关税险）On Deck Risk （舱面险）Rejection Risk （拒收险）Aflatoxin Risk （黄曲霉素险）548.5.4 Types of Insurance DocumentsInsurance Policy（保险单）Insurance Certificate （保险凭证）Combined Certificate （联合凭证）Open Policy of Open Cover (预约保险单)55Insurance Policyis a document issued by an insurance company,

49、covering the goods being shipped against specified risks and also serves as a written contract between the insurance company and the party insured, containing all the terms and conditions of the agreement. a legal evidence of the agreement to insure 56The name of insurer and the insuredShipping mark

50、s and description of goodsThe sum insuredInsurance premiumTransport vehicle, port of loading and dischargeInsurance clause and risk insured againstSurveyorPlace of paymentDate and place of issuing Signature of the insurerContents57be issued by insurance companies or their agents;Cover the risks spec

51、ified in the documentary credit;If issued in more than one original, it is presented all the originals;Indication that the coverage is effective at the latest from the date of loading of the goods on board;Insurance policy under a L/C 58The insurance currency should be consistent with the currency o

52、f the documentary credit;Specifies coverage for at least 110% percent of CIF or CIP ,or the amount of payment, acceptance or negotiation, or the gross amount of the commercial invoice;Regulation on I.O.P. (irrespective of protection) 不计免赔率28i. An insurance document may contain reference to any exclu

53、sion clause.59Insurance Certificate An insurance certificate is a document issued to the insured certifying that insurance has been effected. It contains the same details as an insurance policy except that the version of the provisions of the policy is abbreviated. 608.6 Official Documents 8.6.1 Cer

54、tificate of origin 8.6.2 Inspection Certificate 8.6.3 Packing lists8.6.4 Shipping companys certificate8.6.5 Beneficiarys Certificate 61Indicating the country of origin of goodse.g. Certificate of Origin of The Peoples Republic of Chinatypically required by the importers country as a requirement for

55、import processing. (Tariff, quota)Generalized System of Preference Certificate of Origin Form A 普惠制产地证普惠制产地证lUniversal, non-discriminative, non-mutual8.6.1 Certificate of origin62A statement issued and signed by the appropriate authority, evidencing that the goods were inspected and the results of s

56、uch inspection.Issuer： governmental organization such as CIQ and CCIC in China, a non-governmental organization, a manufacturer, the user or importer of the goods, exporter, etc.Date of issue: better not later than the shipment date. 8.6.2 Inspection certificate63Types：Inspection certificate of qual

57、ity, Inspection certificate of weight or quantity, Inspection certificate of packing, Sanitary/Health inspection certificate, Veterinary inspection certificate, disinfection inspection certificate, Inspection certificate of Temperature, Inspection certificate of fumigation6465Definition A packing li

58、st is a document prepared by the shipper listing the kinds and quantities of merchandise in a particular shipment, and in a sense, it is a more detailed version of the commercial invoice but without price information. FunctionThe exporter or his/her agent reserves the shipping space based on the gro

59、ss weight or the measurement shown in the packing list. Customs uses the packing list as a check-list to verify the outgoing cargo and the incoming cargo. The importer uses the packing list to inventory the incoming consignment. 8.6.3 Packing list66ContentsName and address of sellerName of “Packing

60、List”Name and address of buyerInvoice numberOrder or contract numberDate of issuanceQuantities and descriptions of the goodsShipping details including: weight of the goods, number of packages, and shipping marks and numberQuantity and description of contents of each package, carton, crate or contain