制单大学英语课

1、 绪论进出口单证工作程序信用证汇票 商业发票 海关发票海运提单 保险单据进出口货物报关单产地证其他单据信用证单证风险及其防范 主要内容n二、外贸单证的作用和地位二、外贸单证的作用和地位是外贸结算的基本工具（单证质量是能否顺利结汇的前提） UCP600 “A presentation that is in accordance with the terms and conditions of the credit, the applicable provisions of these rules and international standard banking practice” 与信用证条

2、款、本惯例的相关适用条款以及国际标准银行一致的交单。（complying presentation) 审单依据：单据表面是否与信用证相符是出口方履约的凭据（CIF）documentation of goods 货物单据化 单据和货款对流是外贸企业经营管理的重要标志可作为物权凭证 B/L三、外贸单证的分类三、外贸单证的分类依单证所涉及的贸易双方不同，分为进口单证和出口单证依单证在外贸业务中所处的地位不同，分为基本单据和附属单据依单证在结汇时是否需要，分为结汇单证和非结汇单证外贸单证的分类外贸单证的分类依单证的性质和作用不同，分为：商业单据（Commercial Documents)Commerc

3、ial InvoicePacking ListWeight List/Weight MemoMeasurement ListPacking DeclarationSpecification List 运输单据(Transport Documents) Bill of Lading Airway Bill Railway Bill Cargo Receipt 承运货物收据 Post Receipt, Courier Receipt, Certificate of Posting 邮包收据，快递收据,投递证明 保险单据（Insurance Documents) Insurance Policy I

4、nsurance Certificate 资金单据（Financial Documents) Draft Cheque Promissory Note 官方单据（Official Documents) Import/Export License Inspection Certificate Certificate of Origin Customs Invoice Consular Invoice Consular Certificate of Origin 领事产地证 其他证明 （Other Certificates) Beneficiarys Certificate Shipping Ad

5、vice Copy of Fax/Cable/Telex电抄 Certificate of Vessels Nationality/Age Itinerary Certificate 航运路线证明 Freight Receipt 运费收据 Captains Receipt 船长收据及时 单据的出单日期要符合要求 保险单、 检验证 提单 信用证最迟装运期 发票 汇票 交单议付不能超过信用证规定的交单议付期 信用证必须规定一个交单的截止期Expiry Date. 如果单据中包含一份或多份正本运输单据，则需有受益人或其代表在不迟于本惯例所指的装运日期后21个日历日内交单，但无论如何，单据也不得迟于信

6、用证到期日提交。 信用证 Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honor a complying presentation. 是一项不可撤销的安排，无论其名称或描述如何，该项安排构成开证银行对相符交单予以承付的肯定承诺。 Credit is a written undertaking by a bank to the seller at

7、the request of , and in accordance with the instruction of the buyer to effect payment to the seller, within a prescribed time limit and against documents.信开本/电开本信用证 开证行将印就的信函格式的信用证，通过信件传递方式邮寄给通知行，以此方式开立的信用证就是信开本信用证。 缺点：传递速度慢，要使用印鉴，易被伪造，目前极少使用。 开证行使用电报(cable)、电传(telex)或SWIFT 等电讯方式，将信用证内容传递给通知行，使用此方式

8、开立的信用证为电开本信用证。 凡SWIFT的成员银行均可使用SWIFT办理信用证业务五.信用证的种类 Documentary credit/Clean credit Sight credit/Time (Usance credit) Confirmed/Unconfirmed credit Transferable/Nontransferable credit Payment credit/Negotiation credit 付款信用证：付款行凭受益人提交的符合信用证条款的单据付款的信用证。一般不需要受益人提交汇票，付款行付款后不能向受益人追索。 议付信用证：允许受益人向某一指定银行或任何银

9、行交单议付的信用证。在单据符合要求的条件下，议付行扣除利息和手续费后买入汇票和/或单据，若以后不能向开证行收回款项时，议付行可向受益人追索。 Restricted negotiation credit 限制议付 Open/Free negotiation credit 公开议付开证行通知行开证申请人名称和地址受益人名称和地址有时还有指定的议付行或付款行 信用证号码开证日期信用证性质及种类有效期及到期地点信用证金额及货币等返回n（一）审证的意义（一）审证的意义 1.受益人能否认真审核和处理信用证，直接影响到处理信用证项下单证的主动权，是出口合同能否顺利履行和收汇是否安全的重要保证。如果信用证条款

10、与合同规定不一致，而受益人又没有提出修改意见，就等于接受了信用证条款。因此只有认真审核信用证，才能及早发现信用证中存在的问题，安全收款。 2. 信用证应与合同一致，但开来的信用证与合同不符的情况时有发生。原因： 进口方或银行的疏忽Importers or opening banks negligence 进口国政府对信用证条款有特殊规定Special regulations in L/C in some nations进口方故意漏掉或添加条款The clients trap in the L/C（二）信用证审核的主要内容（二）信用证审核的主要内容通知行审核受益人审核着重审核信用证的真实性、开证

11、行的政治背景、资信能力、付款责任等方面的内容，它的审核与买卖合同无关；以货物买卖合同为依据，将信用证条款与合同条款逐项逐句进行对照，审核信用证内容与买卖合同条款是否一致。1.审核信用证的种类2.审核开证申请人及受益人的名称、地址是否正确3.审核信用证是否已经生效uThis L/C will be honored only if the necessary import license is obtained.u获得有关当局的进口许可证后方可生效uThis credit will become operative provided that the samples are obtained an

12、d acknowledgement from supplier approving the counter samplesu等收到货物的样品并以函电确认后方能生效。4.审核信用证金额、币种及汇票条款受益人审核的内容5.审核信用证的装船期、有效期、交单期及到期地点出口商收到信用证后，要看从收到信用证日期到规定的装运期还余多少天，如果不能按期装运，可要求延展装期、效期。装船期与有效期有一定的间隔，惯例为15天，也有的10天。甚至同一天，（“双到期），出口方若做不到，要求改。到期地点在受益人所在国有利。6.审核信用证货物条款7.审核运输条款装运港 目的港 分批 转船8.审核单据条款9.审核银行费用的

13、支付责任10.审核特别条款 UCP600 ：银行费用由发出指示方负担。 A credit or amendment should not stipulate that the advising to a beneficiary is conditional upon the receipt by the advising bank of its charges. 信用证或其修改不应规定向受益人的通知以通知行收到其费用为条件。 All banking charges are for beneficiarys account.（三）改证注意事项 1.需要修改的内容应一次性通知开证申请人。 The

14、amendment shall be announced only one time. 2.如与合同不符或出口方无法办到的，出口方应与进口方交涉要求改证；如涉及需同银行、商检、运输部门协商的问题，应先同有关部门协商，如可以办到，则无需修改，如不能办到，则要求改证。 3.对改证通知书部分接受无效。（如修改中仍有部分不符，也要退回重新修改） 4.修改书须经原通知行传递方有效。（出口商开证申请人开证行通知行出口商） 5.修改书中写有除非受益人在某一时间内拒绝修改否则修改生效的规定应不被理睬。 A provision in an amendment to the effect that the ame

15、ndment shall enter into force unless rejected by the beneficiary within a certain time shall be disregarded.（四）审单 规定的单据种类、份数是否齐全 对单据的特殊要求是否满足（认证） 单据之间的相同信息是否一致（货物描述、数量、金额、唛头等） 是否漏签字或盖章 汇票、提单、保险单是否按要求背书 多装或短装是否在允许的范围内 注意是否逾期装运 单据出具或提交的日期是否符合要求，是否逾期交单 信用证对单据的特殊条款能否办到 Documents must be presented for ne

16、gotiation within 10 days after the date of B/L. B/L Sept.1,2009 Presentation date : from /after 用于确定到期日时不包括所述日期。（五）UCP600对单据正副本的规定 1.信用证规定的每一种单据必须至少提交一份正本。 2.银行将任何带有看似出单人的原始签名、标记、盖章或标签的单据是为视为正本单据，除非单据本身表明其非正本。 3.如信用证要求提交单据的副本，提供正、副本均可。 4.如信用证使用诸如 in duplicate、in two fold、in two copies 等要求提供多份单据，则可提交

17、至少一份正本，其余副本，除非信用证另有说明。第三章第三章 汇票汇票汇票的概念汇票的概念 汇票的内容与缮制方法汇票的内容与缮制方法 信用证中汇票条款信用证中汇票条款一、汇票的概念一、汇票的概念A bill of exchange（bill/draft/exchange) is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on dema

18、nd, or at a fixed or determinable future time a certain sum of money to or to the order of a specified person, or to the bearer. 汇票是一人向另一人签发的要求即期或定期或可以确定的将来时间，对某人或其指定人或持票人支付一定金额的无条件的书面支付命令。二、汇票的当事人 Drawer: Exporter Drawee: Paying bank Payee: Negotiating bank三、 汇票的内容 汇票字样 货币名称和金额 出票日期和地点 适当文句表明为无条件的支

19、付命令 付款期限 收款人名称 付款人名称 出票人的签字或盖章四、汇票的缮制四、汇票的缮制1.Drawn under clauseDrawn under Bank of China, London L/C No.CM123 dated July 14th, 20085. Amount in figures e.g. USD1456.009. Amount in words USD1450.65SAY UNITED STATES DOLLARS ONE THOUSAND FOUR HUNDRED AND FIFTY CENTS SIXTY-FIVE ONLY 金额与发票一致：Drafts for

20、100% invoice value. Drafts cover full invoice value. 金额与发票不一致： Drafts cover 97% of invoice value. Invoice must show CIF value including 5% commission, at the time of negotiation 5% commission must be deducted. 7.Tenor 1) draft at sight/sight draft/draft payable at sight 2）draft at 30 days sight 见票30

21、天付款 3）draft at 60 days after date of draft 4) draft at 60 days after date of B/L 5) draft at 45 days from invoice date 8.Payee Pay to only限制性抬头 Pay to the order of 指示性抬头 Pay to the bearer 持票人抬头 Negotiations are restricted to Bank of China only. Draft for negotiation with any bank in Beneficiarys cou

22、ntry. 10. Payer Draft drawn on ABC bank. Draft drawn on us/ourselves. Drawn on yourselves. DEUTSCHE BANK（ASIA）HONGKONG756/05/1495988NOV.20,2008CNAC-061121-4USD19,745.00FEB.20，2008 *SAY US DOLLARS NINTEEN THOUSAND SEVEN HUNDRED AND FORTY-FIVE ONLYDEUTSCHE BANK (ASIA) HONGKONG CHINA NATIONAL ARTS AND

23、CRAFTS IMP.&EXP.CORP.GUANG DONG BRANCH 李亮李亮FIRST付款行议付日期信用证开立日期开证行付款期30DAYS AFTER SIGHT45 DAYS AFTER DATE OF B/L五、注意事项 汇票必须背书 汇票必须由受益人出票 信用证不应要求提交以申请人为付款人的汇票 汇票必须以银行为付款人 汇票如有修正和变更（corrections and alterations),必须在表面看来经出票人证实。有的国家不接受带有修正和变更的汇票，即使有出票人的证实。在此情况下开证行应在信用证中声明汇票不得出现修正或变更。六、信用证中汇票条款举例六、信用证中

24、汇票条款举例THIS CREDIT IS AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION, AGAINST PRESENTATION OF BENEFICIARYS DRAFT AT 30 DAYS AFTER SIGHT DRAW ON US.CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF DOCUMENTS DETAILED HEREIN AND OF BENEFICIARYS DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK. Cre

25、dit is available for acceptance of your draft (s) at 90 days sight drawn on us. Beneficiarys draft is negotiable at sight by the negotiating bank. Drawings against this credit are authorized only up to 97% of the face amount of the invoice submitted. Drafts for 50% invoice value payable at sight and

26、 for remaining 50% parable at 30 days after sight free of interest. Beneficiarys draft drawn on CITIBANK, USA to the order of Everbright Bank, Qingdao in duplicate at 35 days sight. Drawer /drawee/payee Date of acceptance: July 1, 2008 Expiry date: Usance drafts are to be negotiated at sight basis a

27、nd presented to Drawee bank for discount at buyers account. Drawee banks discount or interest charge are for the account of the applicant and therefore the beneficiary is to receive value for term draft as if drawn at sight. Although drafts are drawn at 90 days sight, they will receive payment at si

28、ght on presentation of documents in full compliance with L/C terms.Usance/Time draft payable at sight假远期汇票 合同约定即期信用证付款 sight L/C，来证规定受益人开具远期汇票，但说明该远期汇票可以即期议付，国外付款人（开证申请人）负责贴现费和利息费等相关费用。根据条件制作汇票 Issuing Bank: Societe Generale Paris, France. L/C No: 7081 dated April 1st, 2009 L/C amount: USD 9,996.00

29、Applicant: A NAVYCO. Hamburg Beneficiary: China National Textiles Imp & Exp. Corp. Expiry date; May 31, 2009 B/L date: May 5th,2009 Beneficiary draft at sight drawn on the issuing bank and pay to the order of Bank of China for 98% of invoice value marked as drawn under this credit. Goods:15,000

30、Kilos net, unit price USD 680.00 per 1,000 Kilo. Invoice No: 1234根据条件制作汇票 OPENING BANK: SANWA BANK, OSAKA BRANCH L/C NO. AND DATE: SW05199, NOV.20,2009 AMOUNT:USD 55,000.50 APPLICANT:SUMITA TRADING CORP.(28 EMPERIAL BUILDING, OSAKA, JAPAN) BEBEFICIARY: GUANGYING IMP. & EXP. CO.,LTD (518 ZHONGSHA

31、N EAST ROAD, NANJING,CHINA) EXPIRY:JAN.20,2010 WE OPENED THIS IRREVOCABLE DOCUMENTARY CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE BENEFICIARYS DRAFTS IN DUPLICATE AT 30 DAYS AFTER B/L DATE DRAWN ON SANWA BANK, NEWYORK BRANCH. INV.NO. IBE345n一、商业发票的含义一、商业发票的含义 商业发票（COMMERCIAL INVOICE）

32、，简称为发票（INVOICE），是卖方向买方开立的售货证明和发货价目清单，用以全面反映合同内容，是对所装运货物及整个交易的总说明，并凭以向买方收取货款、清算债权债务。它是进出口贸易结算中使用的最主要的单据之一。 是全套出口单据的核心。二、商业发票的作用二、商业发票的作用 是卖方履约的证明 ； 是出口商凭以收取货款和进出口双方记账的凭证 ； 是进出口双方办理报关纳税的重要依据； 是出口商办理保险等出口手续时提供的单据之一。三、商业发票的内容三、商业发票的内容1.首文部分首文部分发票名称发票的抬头发票号码及日期合同号、信用证号等运输方式及路线2.本文部分本文部分唛头商品描述数量单价及总价合计3.

33、结文部分结文部分加注的各种证明签字盖章四、商业发票的缮制方法四、商业发票的缮制方法名称：Detailed invoiceCertified invoiceManually signed commercial invoice2.收货人、抬头人 To /To : Messrs / For account and risk of/ For account ofApplicant We issue the credit at the request of companyWe issue the credit for account of company.6.发票日期不早于合同签订日期，早于提单日期和汇

34、票日期。不迟于信用证的议付有效期。7.From Qingdao To London with transshipment (W/T) at Rotterdam by sea (per S.S. “East Wind”) From China port to London From any Chinese port to London9.Marks: consignee, destination, reference no., no. of outer packagesMAREB/LC NO.124-5/MENS PAJAMAS/DUBAI/1-UP 10.Covering/Covering t

35、he following goods/ Covering shipment of/ Covering value of Concerning Description of goods/ Description of merchandise/ Merchandise Narrative Of/Of goods/Goods Consignment Shipment/ Evidencing shipment of Purporting to be/ Purporting to be for supply of 数量、品质规格、包装、合约号 1，000 Doz. Cotton Prints, Arti

36、cle No. AB56-40 Inch by 60 Inch, packed in 10 cartons, as per Contract No. 78911.Money of account +price +measuring unit +trade terms USD 40 Per dozen FOB Qingdao 2000 pcs CIFC 5 USD 100.00 USD 200,000.00 Less 5% Commission USD 10,000.00 CIF USD 190,000.00No.55 200 sets USD 30.40/set USD6,080.00No.5

37、6 200 sets USD 30.40/set USD6,080.00 Total FOB Value USD12,160.00 Freight USD 2,128.00 Insurance USD 912.00 Total CIF Value USD 15,200.00 Special requirements We hereby certify that the above goods are true and correct. We hereby certify that the above goods are of Chinese origin. Import License No.

38、 124/ Import Declaration NO. 455 /H.S No. 江苏和泰股份有限公司江苏和泰股份有限公司JIANGSU HOTIY CORPOARATIONHOTIY BUILDING,50 ZHONGSHAN.,NANJING,CHINACOMMERCIAL INVOICE TO: NO: DATE: S/C NO.: L/C NO.: FROM TO BY MARKS&NO.S DESCRIPTION QUANTITLES UNIT PRICE AMOUNT TOTAL: JYSK CHANALEF SILK A/S BRIGHTBULIDING14,SKOVS

39、GERD DK-9990 BROVET. DENMARKA2400A/9808102103HL21401202-612-1068SHANGHAICOPENHANGENJYSKCOPENHAGENA2400A/981-313XMASDECORATIONS2-A152612-A15261-12-A15261-2250BOXES40BOXES23BOXESUSD4.15/BOXUSD6.45/BOXUSD6.45/BOXUSD1,037.50USD258.00USD148.35313BOXESUSD1,443.85SAY US DOLLARS ONE THOUSAND FOUR HUNDERED A

40、ND FORTY THREE POINT EIGHT FIVE ONLYCIF COPENHAGEN 江苏和泰股份有限公司江苏和泰股份有限公司 JIANGSU HOTIY CORPOARATION赵莉SEA五、UCP600对商业发票的要求 1.发票必须看似由信用证中指定的受益人出具。 2.发票必须以开证申请人为抬头人。 3.发票无须签字，除非信用证另有规定。如果信用证要求的证明文句是在未要求签字的发票上表示的，则该证明文句应签字并加注日期。 4.提交的正副本份数要准确。 5.对商业发票在货物描述、金额、数量等的要求 1) about, approximately 用于信用证规定的数量或金额时，

41、允许有关数量金额有不超过10%的增减幅度。(allowing a tolerance not to exceed 10% more or 10% less) 2) 信用证规定的货物数量不是以包装单位（packing unit) 或个数( individual item)计算时，货物数量可以有5%的溢短装幅度。只要支取金额不超过信用证总金额。 SIGNED ORIGINAL COMMERCIAL INVOICE IN TRIPLICATE SHOWING A DEDUCTION OF USD500.00 BEING COMMISSION. MANUALLY SIGNED COMMERCIAL I

42、NVOICE IN 4 FOLDS INDICATING ISSUING BANK NAME,L/C NO. AND CONTRACT NO.5188.六、信用证发票条款举例六、信用证发票条款举例( (一一) ) SIGNED COMMERCIAL INVOICE IN TWO COPIES, SHOWING MERCHANDISE TO BE OF CHINESE ORIGIN AND CERTIFIED BY COMPETENT AUTHORITY.MANUALLY SINGED COMMERCIAL INVOICE IN SIX COPIES QUOTING ORDER NO. FOB

43、VALUE AND FREIGHT CHARGES, MADE OUT IN NAME OF CONSIGNEE. Signed commercial invoice in four copies stating the name and address of the manufacturer. All the details are as per S/C No. 98UNY and Indent No. 704-CY and Invoice should certify the same.根据条件制作发票L/C No CN060/1747 dated September 10,2006 is

44、sued by Bon Banquires, Marseilles.By order and for account of ETS DUS P.O.BOX 150, MarseillesValidity: Nov,15, 2006,period of presentation: 15 days after date of B/L.Amount: for about USD258,709.5Covering: CIF Marseilles, discount of 4.5% deducted about 70 tons China Tea at USD3.87/kg as per Contrac

45、t No.6165 In favour of China Foodstuffs Imp./Exp. Corp.Invoice No.060808实际出运70吨，纸箱装运，每箱装35公斤，每箱皮重2公斤。2006年10月5日装M.V.GANHE V.37 由青岛出运。B/L No.387.唛头自行设计。要求证明货物系中国产。根据条件制作发票Opening bank: The Trade Bank 525 Market Street, San Francisco, California, USAApplicant: US Cereals, Oils & Foodstuffs Imp/Exp

46、 Corp. San Francisco, California, USABeneficiary: China National Cereals, Oils & Foodstuffs Imp/Exp Corp. Shandong BranchDate of issue: May 15,2006Date of expiry: July 7,2006Amount: USD 65,000Partial Shipments and transshipment: not allowed.Shipment from China port not later than June 16,2006 to

47、 San Francisco, California, USAGoods: Fifteen tons of 60 kilo-bags of 2006New crop first grade Dongbei Rice . CZF San FranciscoOne original and four copies of signed commercial invoice.Shipping mark: San Francisco No. 1-UP Invoice No: A125 要求为正式发票江苏和泰股份有限公司江苏和泰股份有限公司JIANGSU HOTIY CORPOARATIONHOTIY B

48、UILDING，50 ZHONGSHAN.,NANJING,CHINA PACKING LIST INVOICE NO.: DATE:MARKS&NO.S DESCRIPTIONS QUANTITLES PACKAGES GW./NW.(KGS) MEAS.(CM)TOTAL:A2400A/98031021JYSK COPENHAGENA2400A/981-7XMASDECORATIONS2-A152612-A15261-12-A15261-2250BOXES40BOXES23BOXES5CTNS1CTNS1CTNS12/1012/107/5653645673958673936313B

49、OXES7CTNS79/65KGS0.772CBMALL THE GOODS ARE PACKED IN SEVEN CARTONS ONLY.江苏和泰股份有限公司江苏和泰股份有限公司 JIANGSU HOTIY CORPOARATION赵赵 莉莉五、信用证中包装单据条款举例五、信用证中包装单据条款举例 PACKING LIST IN DUPLICATE ISSUED BY BENEFICIARY INDICATING QUANTITY, GROSS WEIGHT, NET WEIGHT AND MEASUREMENT OF EACH PACKAGE. PACKING LIST IN FOUR

50、 COPIES SHOWING THE TOTAL GROSS WEIGHT,TOTAL NET WEIGHT,NUMBERS OF PACKAGES. DETAILED PACKING LIST IN QUADRUPLICATE SHOWING THE CONTENTS AND QUANTITY OF EACH CASE.l供进口国海关核定货物的原产国，以便根据国别政策对进口商品采取不同的进口税率和决定是否允许进口。l供进口国海关掌握进口商品在出口国国内市场的价格情况，以核定商品的成本价值，确定进口商品是否属低价倾销，以便征收反倾销税。l是进口国海关对进口货物进行统计、海关估价和征税的依据。

51、第五章第五章 海关发票（海关发票（CUSTOMS INVOICE）海关发票的作用海关发票的作用 因海关规定的不同，各国各地区都有自己不同格式和名称的海关发票。其名称有：CUSTOMS INVOICECOMBINED CERTIFICATE OF VALUE AND ORIGIN海关发票的名称海关发票的名称几种常见海关发票 加拿大海关发票 美国海关发票 新西兰海关发票格式59A 西非海关发票格式C 牙买加海关发票 加勒比共同市场海关发票Points for attention 各国和各地区的海关发票格式不同，不可混用。 海关发票与商业发票共有的内容，必须一致。 FOB 价应略高于国内市场价 如成

52、交价格CIF，应分别列明FOB，freight and insurance charges领事发票（领事发票（CONSULAR INVOICECONSULAR INVOICE） 领事发票是一份官方签署的单据。有些进口国为了解进口货物的原产地、核定货物有无倾销等情况，规定进口货物 必须要领取进口国驻出口国的领事签证的发票，即领事发票，作为征收有关货物进口关税的前提条件。 厂商发票（厂商发票（MANUFACTURERS INVOICEMANUFACTURERS INVOICE） 厂商发票是由出口商品的制造厂商提供的，以其本国货币计算价格的，用以证明出口货物在本国国内市场出厂价格的发票。 国外进口商

53、要求提供厂商发票，主要是为了供进口国海关进行估价之用，以确定该出口商品是否有低价倾销行为，并据此核定税率。第六章第六章 运输单据运输单据出口货物运输概述出口货物运输概述 海运出口货物托运与单据海运出口货物托运与单据 出口货物运输的有关概念出口货物运输的有关概念运输单据的概念和性质运输单据的概念和性质运输单据的种类运输单据的种类 第一节第一节 出口货物运输概述出口货物运输概述承运人CARRIER货运代理FREIGHT FORWARDER货主CONSIGNORn一、出口货物运输的有关概念一、出口货物运输的有关概念托运手续（托运单）提单订舱托运单（BOOKING NOTE）是托运人根据买卖合同和信用

54、证的有关内容向承运人或其代理人办理货物运输的书面凭证。托运单经承运人或其代理人确认后，承运人和托运人之间的运输合同关系即告建立。运输单据（TRANSPORT DOCUMENTS），是承运人或其代理收到承载货物后签发的，表明货物已经装上运输工具或已将货物发运或者收妥货物待运的证明文件，是承运人与托运人之间的运输契约的证明。概念性质二、运输单据的概念和性质二、运输单据的概念和性质具有物权凭证性质的单据，如海运提单、国际多式联运提单。不具有物权凭证性质的单据，如航空运单、铁路运单铁路运单、邮包收据等。三、三、运输单据的种类运输单据的种类 海运提单（OCEAN/MARINE BILL OF LADIN

55、G） 航空运单（AIRWAY BILL，简称AWB） 铁路运单（RAILWAY BILL）、公路运单（ROAD WAY BILL） 快递收据 邮报收据(COURIER RECEIPT，PROOF OF DELIVERY，POSTAL RECEIPT)提单作用提单作用 Receipt for the goods Document of title Evidence of contract of carriage提单种类提单种类 已装船提单和备运提单 shipped B/L & Received for shipment B/L 清洁提单和不清洁提单 Clean B/L & Fou

56、l B/L 记名提单、不记名提单和指示提单 straight/open/order B/L 直达提单、转船提单、联运提单和多式联运提单、集装箱提单direct/transshipment/through/combined transport /container B/L 全式提单和略式提单 Long form/short form B/L 班轮提单和租船提单 Liner/ charter party B/L Non-Negotiable Sea Waybill提单内容提单内容1.承运人或其代理人印定的文字声明 表明（Bill of Lading）字样。 船公司（Name of the Ship

57、ping Company）。 承运人收到表面状况良好的货物。并已装船，将运往目的港卸货。 船方对在提单上所装货物的重量、数量、价值等内容不负责核对，概不知悉。 对托运人、收货人等在提单正面印定的条款表示接受。 承运人或其代理人为证明以上各个内容，签发正本提单，凭其中一份提货，其余各份即行失效。提单内容提单内容2.由托运人及承运人或其代理人填写的部分。包括： B/L No. Shipper Consignee and Endorsement Notify Party Name of Vessel Port of Loading Port of Discharge Marks & Numb

58、ersNumber and Kind of PackagesDescription of GoodsGross WeightMeasurementsFreight and ChargesPrepaid at & Freight Payable atNumber of Original Bs/LPlace and Date of IssueSigned for the Carrier 第二节海运提单制作第二节海运提单制作 Full set of Bs/L 2/3 original clean on board Bs/L Complete set of Bs/L in triplicate

59、 with two non-negotiable Bs/L 注明First Original、Second Original、Third Original; Original、Duplicate、Triplicate 等类似表达的提单都是正本。 A bill of lading, however named, must appear to: indicate the name of the carrier and be signed by: the carrier or a named agent for or on behalf of the carrier, or the master o

60、r a named agent for pr on behalf of the master. Any signature by the carrier, master or agent must be identified as that of the carrier, master or agent. 出具的是COSCO的提单 签署：COSCO As Carrier 出具的是COSCO的提单 签署：ABC SHIPPING COMPANY As agent for ( on behalf of ) the carrier: COSCOTO ORDERSHIPPER 中国远洋运输集团公司中国远洋运输集团公司CONSIGNEE COSCO NOTIFY PARTY Bill of Lading