外贸合同的实施

1、Chapter 14Implementation of the ContractLearning Objectives1. To learn the requirements for preparing cargoes;2. To understand the importance of and the key points in checking an L/C;3. To learn how to prepare the major documents under documentary L/C;4. To learn payment settlement conducted in Chin

2、a. Implementation of a Sales ContractThis chapter is to illustrate the procedures in carrying out a sales contract based on CIF and payment by L/C. 在CIF条件和凭LC支付的方式下，履行合同一般需经过下列各环节：备货，催证、审证、改证，租船订舱，商品检验，投保，报关，装船，制单、交单、结汇。其中以货、证、船、款四个环节最为重要。1. Cargo Readiness Cargo Readiness Quality The quality must c

3、onform to the stipulations of the contract and the requirements of the related laws. 1. Conform to the contract -卖方对货物品质承担明示保证责任Sales by description / by sample / by sample as well as by description Cargo Readiness Quality2. Conform to the requirements of the related laws - 默示合同义务:(1) the goods are

4、merchantable implied guarantee of quality required by the law 货物要适合通常的用途，即可销售或可转销，既包括外观也包括内在质量;(2) the goods are fit for any particular purpose expressly or impliedly made known to the seller at the time of the conclusion of the contract 货物要适合特定的使用目的，其前提是买方事先通知，并依赖于卖方的技能和判断力。卖方对货物应有完全的所有权，不得侵犯他人的权利（

5、主要指知识产权）Cargo Readiness Quantity (Article 39 of UCP500 )(a) The words “about” or “approximately” used in connection with the amount of the credit or the quantity or the unit price stated in the credit are to be construed as allowing a tolerance not to exceed 10% more or 10% less than the amount, the

6、 quantity or the unit price to which they refer. (b) A tolerance not to exceed 5% more or 5% less than the quantity of the goods is allowed, provided the credit does not state the quantity in terms of a stipulated number of packing units or individual items and the total amount of the drawings does

7、not exceed the amount of the credit. Cargo Readiness Inspection需报验的商品范围国家法定检验、检疫的商品合同或信用证规定由商检局检验的商品进出口商申请检验、鉴定的商品出口危险货物的包装、装运易腐烂食品的船舱、集装箱等出口报验手续填写出口检验申请单，随附合同、信用证副本等保证检验检疫局有必要的检验出证时间(一般在装运、报关前10天申请检验）2. Examination of and Amendment to L/C About L/C 信用证是向出口方付款的保证，出口方落实信用证关系到能否顺利收汇，因此是履行出口合同的重要环节.落实信

8、用证通常包括：催证、审证、改证Urging the Opening of L/CCases for the seller to urge the buyer to open the L/C: The buyer failed to issue an L/C within the time stipulated in the contract. In this case, the buyer breached the contract. However, if the seller still does not want to break off the transaction, he may

9、urge the buyer to open the L/C. The seller, though, reserves the right to claim against the buyer. In the case the seller has already got the goods ready and is prepared to advance shipment, he may inquire of the buyer whether advanced shipment is allowed. Examine L/C审证的重要意义: 关系到卖方收汇的安全理论上讲，进口方是根据贸易

10、合同申请开证的，开证行接受申请，应开立符合合同的信用证,但实际情况却往往并非如此，原因：开证人或开证行工作疏忽、差错进口国惯例或特殊规定，或不了解出口国政策开证人或开证行故意行为，设置陷阱Examine L/C审核信用证的依据贸易合同跟单信用证统一惯例实际履行是否有困难，对顺利收汇是否有影响 (是否存在陷阱条款） Examine L/C the Examining Points1. The political background and financial standing of the issuing bank 开证行的政治背景、资信If the issuing banks nationa

11、lity is not acceptable, this credit is not acceptable. If the issuing bank is a very small bank with a very poor financial standing, this credit is unacceptable too.开证银行本身的资信应与其所承担的信用证付款责任相应。特别对于实行外汇管制或国际支付能力薄弱或国内金融秩序混乱的国家的银行开出的信用证，更应重视审核该银行的资信状况。在我国，由我方银行作为通知行时，除核对信用证签名的真实性外，还承担审核开证行资信的道义上的责任。Exami

12、ne L/C the Examining Points2. The nature of the credit and the liabilities of the opening bankCredit with a word like “revocable” is not acceptable. 来证必须是不可撤消的（irrevocable）方可接受。 根据跟单信用证统一惯例（500）的规定，来证凡未注明是否可撤消的，则视为不可撤消的。另外，来证是否保兑的、可转让的、可循环的也要审明。 The undertaking of the issuing bank should be included

13、. Examine L/C the Examining Points3. The amount and currencyThe amount and currency in the credit should conform to the contract. If there is a more or less clause in the contract, the amount of the L/C should cover the more or less part. 若合同上有溢短装条款，则信用证上数量及金额均应有相应的机动条款。 The unit price and the total

14、 price should be correct. Examine L/C the Examining Points4. The quality, quantity, packing clauses5. The date of shipment, the date and place of validity. A reasonable interval between the date of shipment and the date of validity is needed. 若信用证未指定装运期，则最迟装运期为信用证的到期日，（叫双到期）；若信用证未规定交单期，即在装运期后21天内，并且

15、不超过信用证到期日交单。到期地点建议在受益人国家。 Examine L/C the Examining Points6. The documentsThe types, copies of documents are required as well as the methods of filling them out. 审查来证要求提供的单据，我方是否都可以办到。 7. Other special clauses特别对于限制性或保留条款（即“软条款”），一定要小心应对，否则存在很大的风险。如规定受益人提交的单据中要包括由买方签发的提货证明或检验证书应由申请人授权的签字人签字。这类信用证实际上

16、受申请人或其代理人控制，受益人收款没有保障，故不应接受。“陷阱条款”诈骗的主要特征 1、来证金额较大，在50万美元以上；2、来证含有制约受益人权利的“软条款”“陷阱条款”，如规定申请人或其指定代表签发检验证书，或由申请人指定运输船名、装运用日期、航行航线，或声称“本证暂未生效”等；3、诈骗分子要求出口企业按合同金额或开证金额的5%-15%预付履约金、佣金或质保金给买方或中介人；4、买方获得履约金、佣金或质保金后，即借故刁难，拒绝签发检验证书，或不通知装船，使出口企业无法取得全套单据议付，白白遭受损失。CASE STUDY辽宁某贸易公司与美国某企业签订了销往香港的5万立方米花岗岩合同，总金额高达

17、1950万美元，买方通过香港某银行开出了上述合同下的第一笔信用证，金额为195万美元。信用证规定：“货物只能待收到申请人指定船名的装运通知后装运，而该装运通知将由开证行随后经信用证修改书方式发出” (SHIPMENT CAN ONLY BE EFFECTED UPON RECEIPT OF APPLIANTS SHIPPING INSTRUCTIONS THROUGH L/ C OPENING BANK NOMINTING THE NAME OF CARRYING VESSEL BY MEANS OF SUBSEQUENT CREDIT AMENDMENT)。该贸易公司收到来证后，即将质保金2

18、60万元人民币付给了买方指定代表，装船前，买方代表来产地验货，以货物质量不合格为由，拒签“装运通知”，致使货物滞留产地，中方公司根本无法发货收汇，损失十分惨重。Amendment to L/CUpon receipt of a L/C, the beneficiary finds that the terms stipulated in the credit are not in line with those mentioned in the contract, he must immediately notify the applicant in the shortest possible

19、 time.需要修改的内容应一次性通知开证申请人，以节约对方改证费用。 But he should bear in mind that before receipt of the advice of L/C amendment from the opening bank, he had better not start to make shipment, otherwise he is liable to some very unfavorable situation. If the beneficiary is not prepared to accept the amendment, he

20、 should inform the issuing bank through the advising bank.开证行的改证通知书，仍须通过通知行转递，以保真实。 Amendment to L/CPartial acceptance of amendments will not be given any effect. 对于改证通知书的内容，如发现其中一部分不能接受，则应把改证通知书退回，待全部改妥后才能接受。“UCP 500”规定： 对改证通知书部分接受无效。In the practice of our export documentation, if the discrepancy i

21、s not of material nature, it will not be necessary to ask the applicant to make amendment. 受益人审证时，如发现一些条款虽与合同或惯例不符，但经过努力可以办到的，一般可以不改，以示合作，并减少周折。 Amendment to L/C - 开证申请人主动改证 开证申请人主动改证应征得受益人的同意。若开证申请人事先未征得受益人同意，单方面改证，则受益人有权决定是否接受。在未表示接受前，原证条款继续有效，受益人有权保持沉默直至交单为止。若交单时按修改证书制单，即表示接受；若按原证制单，则应另具通知书以示拒绝修改

22、。CASE STUDY 改证的风险A公司同国外B公司签订一份辣椒制品20吨的出口合同，商定以即期信用证结算，其中对装运单据做了如下要求：“6吨一套；4吨一套；10吨一套。船期不得迟于1999年11月2日；不许分批装运。”后A公司不能按时足量交货，遂要求B公司改证。B公司改证如下：“允许分批装运，船期延至1999年11月10日，其他一切条款不变。”A公司于是把备妥的12吨货物装船发出，并于5天后把剩余的8吨货物发出。结果，却先后收到开证行拒付通知。问题出在哪里？3. Shipment, Customs Clearance and Insurance ShipmentUsually, the ex

23、porter shall fill in the Shipping Note (托运单） to book the shipping space or ship. After receiving the Shipping Order （装货单） from the carrier, the exporter may start to ensure the loading of the goods. 监装After the goods being loaded on board the vessel, the Captain or the Mate will issue a receipt, i.e

24、. the Mates Receipt. 由于上述三份单据的主要项目基本一致，故在我国一些主要港口的做法是，将它们制成联单，一次制单，既可减少工作量，又可减少差错。The shipper shall exchange the Mates Receipt for the Bills of Lading from the Shipping Agency after making payment of the freight. Customs Clearance 报关是指出口货物装船出运前，向海关申报的手续。按照我国海关法的规定：凡是进出国境的，必须经由设有海关的港口、车站、国际航空站进出，并由货物

25、所有人向海关申报，经过海关放行后，货物才可提取或者装船出口。 Exporters should declare the export goods to the customs by filling in certain customs forms and submitting appropriate documents such as commercial invoice, export license, copy of sales contract, and inspection certificates, etc. The customs will inspect the export g

26、oods and decide if the shipment can be cleared through. Once the goods are cleared, shipment can be made anytime. CASE STUDY -报关单的计量单位/品名问题 A公司在1999年委托船公司出口近50万美金的货物。由于A公司采购时是以“盒”为单位采购的，A公司提供的报关单上也是注明“506000 BOXES”,所以工厂的增值税发票开的单位也是以盒为单位。由于船公司在重新填写报关单时却将“BOXES”漏打，只标明“6000KGS”，因此海关计算机上该产品的数量为“6000千克”，

27、 导致报关单上的内容与发票上的数量和单位不同，A公司不能正常退税。A公司要求船公司办理改单（修改报关单据），在品名下注明 “506000 BOXES”，否则要其承担由于不能正常退税造成的相关经济损失。3个月后，总算了结此案。关于报关单据和改单有以下的注意点1报关时应注意报关单上资料的准确性。2报关的品名与数量、单位，必须和工厂开具的增值税发票一致。 3在海关计量单位与我们要求的计量单位不同时，需特别加注我们所要求的单位/品名。4若英文品名太长，在报关单商品名下加注数量和单位时可能会由于海关的计算机问题不能全部显示，所以在注明数量和单位的英文货名应尽量简写。5报关过程中，可能会碰到我们提供的H.

28、S.编号与货物中文品名有所出入，海关提出更改品名，但是不管怎样，都要显示我们要求的中文品名，可以加在括号内。Insurance The exporter should obtain at his own expense cargo insurance as agreed in the contract. 不同贸易术语对保险的规定不同合同规定的险别、险种、金额等4. Documentation Quality Requirements for Documents1. Accuracy （正确）: the doctrine of strict compliance must be observed

29、. The documents have to comply with the terms of the credit and the documents themselves ought to be consistent with one another. 2. Completeness （完整）：Every necessary detail should be included in each document. 3. Promptness (及时）: make sure the documents are ready when they are needed. 4. Concisenes

30、s (简明）：no redundant words or expressions should be used. 5. Cleanness （整洁）：no correction should be made on the documents. Time Limit for Presentation of Documents1. The expiry date of the validity period of the credit: according to Article 42 of UCP500, every credit must contain an expiry date for p

31、resentation of documents for payment, acceptance or negotiation. After this date, the credit will cease to exist and can no longer be drawn on. Therefore, documents must be presented on or before the expiry date in the credit. 2. The period of time for presentation specified in the credit. E.g. “draft must be presented for negotiation within 15 days after the on board date of bills of lading.”3. 21 days after the issuance of transport documents. If no period of time for presentation is specified, banks will refuse docu