商务函电与单证电子课件

1、商务函电与单证电子课件 介 绍课件简介：本课件以幻灯片形式，将国际贸易出口业务所用单证与模拟训练结合在一起，使用者既可以在学习过程中训练，又可以在训练过程中学习，具有较强的互动性。 内容选择：LETTER OF CREDIT BILL OF EXCHANGE INVOICE PACKING LIST INSPECTION CERTIFICATE continued-1-TobecontinuedCERTIFICATEOFORIGINEXPORTLICENSECUSTOMS DECLARATIONINSURANCEPOLICYBILL OF LADING2BUSINESSDOCUMENTS(EX

2、PORT)Lesson1Letter of CreditLesson2BillofExchangeLesson3InvoiceLesson4PackingListLesson5InspectionCertificateLesson6CertificateofOrigin/GSPForm ALesson7Export LicenseLesson8CustomsDeclarationLesson9Insurance PolicyLesson10OceanBill of Lading3Lesson1LetterofCreditContents:1.TheformofL/CDocumentary/cl

3、ean;irrevocable/revocable;confirmed/unconfirmed;sight/usance;transferable/nontransferable2.L/CNo. andissuing date3.Beneficiary4.Applicant5.Currencyandamount6.ValidityThemaincontentsofL/C:7.DraftclauseItusually includes drawer、draweeorpayer、payee、tenor、drawnclauseand dateofdraft.8.DocumentsclauseThed

4、ocuments required shouldbeindicatedindetails.9.CommodityclauseThis clauseincludesdescriptionofgoods、quantityandunitprice.continued- 4-Tobecontinued10.Shipmentclause1)Port of loadingorshipmentfrom2)Port of dischargeordestination3)Time of shipment4)Partial shipment andtransshipment areallowed or prohi

5、bited5)Mode of shipment11.Packingandshippingmarks12.Specialconditions5Specimen:L/CLETTEROFCREDIT6PracticeAmendtheL/C accordingtothecontentsofcontract.SalesContract(Partial)Date:Sep.25, 2003Seller: DALIANTEXTILESIMPORT&EXPORTCORP.4 YINGCHUN STREET,DALIAN116002CHINABuyer:DEAHOAPPARELCO.,LTD.C.P.O.BOX

6、7155SEOUL, KOREAName of commodity:womensandmensstonewash jeansPrice:USD$25 perdozenCIFSeoullessthan 2% discountQuantity:womens1000pcsinsmallsize1200pcs in mediumsize1200pcs in large sizeMens600pcsinsmallsize1000pcs in mediumsize760pcsinlargesizecontinued-7-TobecontinuedShipment:before Nov.10, 2003Po

7、rt of Destination:Pusan, KoreaPort of Loading: Shanghai,Chinese (from Shanghai toPusanDirectly,nopartialshipment)Packing:tobepackedinboxesoftwo dozen each, white、blackandpinkassorted,100boxestoawoodencase.Insurance: to be effected againstall risks withPICCasper110%invoice value.Termsofpayment:irrevo

8、cableanddocumentaryL/C at sight issuedbyKoreaExchangeBankLETTEROFCREDIT8Lesson2BillofExchangeThepartiesofa billofexchangeare:thedrawer,whoisusuallytheexporterorthebeneficiaryofL/C; thedrawee(payer),whoisusuallytheimporterundercollectortheappointedbanker under aletter of credit;The payee,whoisthe dra

9、werorthebearer of thebill.From differentaspects,bill of exchange maybeclassified intothe followingkinds:a.Sightbill andtime billIfthedraftispayableatsightonpresentation, it is asightordemand bill. If thedraweeisrequiredtopaythe billatalatertime,itisa timeorusancebill.b.Cleanbill anddocumentarybillA

10、billofexchange, whichaccomplieswith shipping documentsiscalleddocumentarybill,whereas is calledcleanbill.c.Commercial billand bankers billItiscommercial billwhenthedrawer is acommercialfirm.When thedrawerisabank,itisa bankers bill.9Specimen:BillofExchangeNo.645-200869GUANGZHOUJAN.13, 2004Exchangefor

11、USD18,200.00At*Sightofthis FIRST of Exchange（Secondofthesametenoranddateunpaid）paytotheorderofBANK OF CHINA（5）thesumofSAYU.S. DOLLARSEIGHTEENTHOUSANDAND TWOHUNDRED ONLY.DrawnunderSAKURABANKLTD.,TOKYOToAKURABANK LTD., TOKYOGUANGDONGMACHINERY I./E.CORP.(GROUP)10Bill of ExchangeThecomponentsofa bill:dr

12、aftnumberMake outaccordingtothe invoicenumber or fillin“AS PERINVOICE .placeanddateFill in thedrawersaddress andissuing date.amountFill in currency andfigures.E.g. USD7,200.00,Stg3,600.00,DM7,500.00,JPY4,620.00etc.tenorTherearetwo kinds of tenor:payment at sight andpayment in time. If it is theforme

13、r, “AtSight”istobeprinted.Ifitisthelater, to print “Atxxxdays after sight”,“Atxxxdays after dateofdraft”or“Atxxxdays after dateofB/L or on stipulateddate”.PayeeUsually three kinds of writings:a.restrictiveorderMake out“payxxxcompany only”. Thiskindofbill cannotbenegotiable.b.demonstrativeorderMake o

14、ut“payxxxcompany s order”or“pay to theorderofxxxcompany”.Thiskind of billcan benegotiable withendorsement.continued-11-Tobecontinuedc.payabletobearerItisnegotiable withoutendorsement. Thepayeeiscommonlya bank, thefollowingare mainbanksinChina.Bank of ChinaTheIndustrial& CommercialBankofChinaBank of

15、Communication, China,TheAgricultureBankofChinaamountFill in capitalwordsand currency.Itshouldbeinaccordancewith, otherwisethebankwill refusestopay.Forexample,SAY U.S.Dollars SEVEN THOUSAND TWOHUNDRED ONLY, SAYPOUNDSTERLINGTHREETHOUSANDSIXHUNDRENDONLY,SAY DEUTSCHE MARKSEVENTHOUSANDFIVEHUNDREN ONLY, S

16、AYJAPANESEYENFOURTHOUSANDSIXHUNDREDANDTWENTYONLY.presentationItismade outas:“Drawn underxxxBank L/CNO.xxxdatedxxx” if theterm of paymentisL/C.“Forcollection”isprinted on collectionbasis.payerordraweeItisusually theissuing bank.continued-12-TobecontinueddrawerThedrawer is theprincipaloncollectionterm

17、s,whileitisthe beneficiary on L/Cterms.TheDrawershould keepinaccordancewith thestipulationofL/Ccompletely.The draft is nullandvoidwithout signatureandsealofthedrawer.13PracticeTheinvoicevalueisUS$528,000.00,numberis5536P211. Pleasemake outthedraftwiththefollowinginformation.ISSUING BANK: BANKOFCHINA

18、,LIAONINGBRANCHL/CNO.:860002144560DATED:2004-6-20EXPIRYDATE:2004-8-21 IN JAPANAPPLICANT: DALIANLIGHTINDUSTRIAL PRODUCTS I/ECORPORATION35YUHA STREET,DALIAN,CHINABENEFICIARY:NISSHO IWAICORPORATIONTOKYO,JAPANAMOUNT: USD528,000.00AVAILABLEWITH/BY:BANKOFCHINATOKYOBRANCHTOKYOBYNEGOTIATIONDRAFTSAT: 120DAYS

19、 AFTER THEDATE OF SHIPMENT FOR100PCTOFTHE INVOICEVALUEDRAWEE:BANKOFCHINA,DALIANBILL OF EXCHANGE14Lesson3InvoiceThecontentsofinvoiceare:1.name andaddress of sellerItisrelatively stable,usuallyisprinted in advance.2.theinvoicenumberThenumber is given by exportcompany itself.3.dateThedateofinvoice shou

20、ldbeearlier thanthe dateofshipment, andnolaterthan thedate ofdraftandthe validity of L/C.4.salescontractnumber5.theport/placeofshipment6.theport/placeofdestinationIfthetransshipmentisallowed,theportoftransshipment is marked.For example, “FromDalianToHelsinkiW/T(withtransshipment)HongKong by Vessel”.

21、7.name andaddress of buyerBuyeristhebeneficiary,itsnameandaddressshouldbestrictlyinaccordancewith thestipulationofL/C.continued-15-Tobecontinued8.marksandNo.Itreferstothe shipping marks.Ifthereisnomark,“N/M”isprinted.9.descriptionofthegoodsFill in withthe stipulation of L/C10.unit price andsumItcons

22、istsofcurrency,measurementunit,sum andtradeterms.Thisfour partsshouldkeepinaccordance withL/C strictly.11.amountItcannot exceedthehighestamountstipulatedinL/C.12.signature of beneficiaryTheinvoicewill takes effectaftersignedbythe beneficiary.16Specimen:InvoiceINVOICE17PracticeMake outthefollowing in

23、voicewiththegiveninformation:SHIPMENT:BEFOREMARCH28,2004L/CNO. ANDISSUEDDATE:78605NC0022MARCH04,2004BENEFICIARY:LIAONINGTEXTILESI./ E. CORP. (GROUP)GARMENTSCO.APPLICANT:APRGARMENTSCO.,LTDKOWLONG,H.K.DESCRIPTIONOFTHECOMMODITIES:ORDERMERCHANDISEQUANTITYANDUNITPRICEAMOUNT74027/413BABY& GIRLS100SETS(2PC

24、S/SET)/10CTNSDEM15,300.00100% COTTONDEM153.00/SET CFRROTTERDAMTOP+SKIRTS/CNO. BBGWF2023SHIPMENTDATE:2004-4-3TO2004-5-774027/414BABY &GIRLS DRESS100SETS/10CTNSDEM15,300.0065%POLYESTER35%COTTONDEM153.00/SET CFRROTTERDAMS/CNO. BBGWS2024SHIPMENTDATE:2004-4-3TO2004-5-7continued-18-Tobecontinued74027/476/

25、BABY &GIRLS SKIRT100SETS/5CTNSDEM9,000.00100% COTTONDEM90.00/SETCFRROTTERDAMS/CNO. BBGWF2028SHIPMENTDATE:2004-4-32004-5-7TOTALL/CAMOUNT:DEM39,600.00REMARKS:SHIPPINGMARK:C&A MEDERLANDORDERNO.(AS MENTIONEDABOVE)S/CNO. (ASMENTIONEDABOVE)C/NNO. 1-UPROTTERDAM19Lesson4Packing List/Weight Memo/MeasurementL

26、istPacking Listisanindependentdocuments. It is usuallyrequested by theimportertoconfirm thename of commodity、specification、quantity、marks.、numberofcarton andthepackingconditions.Itisusually issuedbytheexporterand notshow thevalueofthegoods、shipmentandconsignee.WeightMemoshowssomethingaboutthe weight

27、emphatically, suchasgrossweightnetweight andsoon.Measurementlist shows somethingabouteach individuallotslength、width、heightand total volumeonthebasisofpackinglist.20Specimen:Packing List/Weight Memo/MeasurementListPACKING LIST21PracticeMade outthefollowing PackingListasperthe given information.Issue

28、dby:HubeiZhongkenInternational TradingCo.,LtdCovering:100 PercentCotton TowelsContractNo.: 24HBZK/1001CNInvoice No.andDate:88A6015March20,20043000Doz/100CTNS18x28inch 37.40 oz/DozG.W.:3200kgsN.W.: 3000kgsMeasurement:725080cmMarks:Packing:Tendozenassortedcolors perpolybag, 30 dozen percartonPACKING L

29、IST22Lesson5InspectionCertificateInspection certificate is adocumentcertifyingtheresult of commodityinspection issuedbyaninspection institution.Internationally, importandexport commodityinspectionsareexecutedbyathirdpartygenerallyknownassurveyor. Someofthe surveyorsaregovernmental organization,other

30、sarerun by individuals or trade associations.Inourcountry,theChinaExitandEntryInspectionandQuarantineBureau(CIQ)isthemaininstitutionauthorized to examinethe quality, quantity,packing etc.The purposeoftheinspectionistoensurethatthegoodsare in accordancewiththerelativelawsanddecrees of thecountry.1The

31、following InspectionCertificateare issuedbyCIQ:1)Inspection Certificate of Quality(质量检验验证书).2)Inspection Certificate of Quantity（数量检验验证书）.3)Inspection Certificate of Weight（重量检验验证书）.4)Inspection Certificate of Origin（原产地检检验证书书）.continued- 23-Tobecontinued5)SanitaryInspection Certificate or Inspectio

32、nCertificateofHealth（卫生/健康检验验证书)）6)Veterinary InspectionCertificate(兽医检验验证)7)CertificateofValue(价值证明明书)8)Inspection Certificate ofDisinfection(消毒检验验证书)9)Inspection Certificate of Fumigation(熏蒸检验验证书)10)Inspection Certificate onPhytosanitary(植物检验验证书)2.Thefollowing documentsareissued by non-officialorg

33、anization:1)Inspection Certificate IssuedbyExporter/Manufacturer（出口商/生产厂检检验证书书）2)Inspection Certificate ofSociete GeneraledeSurveillanceS.A.（瑞士SGS检验证书书）3)Inspection Certificate SignedbyImporters Representative（进口商指指定的代代表签发发的检验验证书）24Specimen:INSPECTION CERTIFICATEINSPECTION CERTIFICATE25PracticeMake

34、outanApplicationforInspectionaccordingtothe followinginvoice.(ifthereisnoinformationaboutthe blank ,you canfill in with“*”).INSPECTION CERTIFICATE26Lesson6CertificateofOrigin/GSP FormAA Certificate of Originisanindependentdocumentevidencing theoriginofthe goods or manufacturer.Itcontainsthe descript

35、ion of goods,quantityorweight, value of goods shipped(onlyfor applicant,itwillnotbeindicated on theoriginalofficialcertificate)and theproducingarea.Two kinds of certificate of originaregenerally adoptedinour country: Certificate of OriginwhichisissuedbyCIQ (ChinaExit andEntryInspection andQuarantine

36、 Bureau)orCCPIT(the China Councilfor thePromotionofInternationalTrade).andGeneralizedSystem of Preferencecertificateoforigin FormA(GSPFormA)whichisissuedbyCIQ.GSPFormmaybeused to getpreferentialimport dutiesinmany countries,suchasNewZealand,Canada,Japan,EUmembersandoon.27CertificateofOrigin/GSP Form

37、AThemaincontentsofcertificateoforigin:1.CertificateNo.Thecertificateisinvalidifthecolumn is blank.2.ExporterTheexportersaddress is asked to makeout in detailsincluding street、doorplatenumber、city andcountry.Ifthegoodsistransshipped,thewordviaisaddedtothe exporter.Forexample:SINOCHEMInternational Eng

38、ineering &TradingCorp.40FuchengRoad,Beijing,ChinaViaHongKongDamingCo., Ltd.656GuangdongRoad,HongKong3.ConsigneeItisusually thebuyerorthenotify of theB/L. If it is required to be in blank,“TowhomItMayConcern”or“To order”ismarkedhere.Ifthe transaction is transittrade, viaisaddedtotheconsignee,forexamp

39、le:continued-28-TobecontinuedALOTHAIANMTRADING CO.,LTDP.O. BOX23631DUBAI,U.A.E.VIAHONGKONGDAMING CO.LTD566GUANGDONG ROAD, HONGKONG4.Meansoftransportand routeTheportofdestinationandshipment、termsofshipmentaretobemadeout. If thetransshipment is allowed, theplaceoftransshipment is marked.The followingi

40、sanexample:FROM DALIANTOROTTERDAMVIA HONGKONG BY VESSEL.5.Country/regionofdestinationItreferstothe countryorregion at which thegoodsisarrived,themiddle businessman cannotbemadeout.6.Forcertifyingauthorityuse onlyItisusually keptinblank. Thecontent is madeout by theissuing organizationaccordingtothec

41、oncretecondition.7.Marksandnumberscontinued-29-TobecontinuedTobemade outaccordingtothe invoice, thephrases “asperinvoiceNo.xxx” or “AsperB/LNO.xxx” arenotallowed.N/M is filledinwhilethereisnomark.8.Numberand kindofpackages; Description of goodse.g.ONEHUNDREDANDFIFTY(150)CARTONSOFMENST/CPRINTEDJACKET

42、SIXTY-SEVEN(67) CARTONSOFBOYST/C PRINTEDJACKETOR150CARTONS(ONE HUNDREDAND FIFTY CATRTONS ONLY)OFMENST/CPRINTEDJACKET67CARTONS (SIXTY-SEVENCARTONS ONLY) OF BOYST/CPRINTEDJACKET9.H.S. CodeThepartshouldbekeepinconformity withcustomsdeclaration.10.QuantityThequantityand measurement arerequiredtoprinted,

43、forexample:continued-30-Tobecontinued100setsN.W. 1000M/T or 1000M/T(N.W.)11.Number anddate of invoicesAsperinvoice12.Declarationbythe exporterTheissuingplaceanddateareprintedhere withthe exportersstampand signature.Thedate is no later thanthe dateofB/L andnoearlier thanthe dateofinvoice.13.Certifica

44、tionTheissuingplaceanddatearetobemade.The issuershouldsignmanuallywith seal.ThemainpointsofGSP FORMAare:“4.For official use”Ifthegoodshas beenexported, “ISSUEDRETROSPECTIVELY”isprinted in red.Ifthecertificateislost or stolen,“THISCERTIFICATEISINREPLACEMENTOFCERTIFICATEOFORIGINNO. DATED WHICH IS CANC

45、ELLED”inred is marked.continued-31-Tobecontinued“5.Item number”Ifthesamelothas differentvarieties, “1”、“2”、“3”aremarked accordingtothevarieties;ifthereisonly onelot, “1”must be marked.“8.Origin criterion”Tobemade outwith thereferenceonnotesoverleaf.Otheritemsareomittedhere.32Specimen1APPLICATIONFOR

46、CERTIFICATE OF ORIGINCERTIFICATEOFORIGIN33Specimen2:APPLICATION FORGSPFORMACERTIFICATEOFORIGIN34Specimen3:CERTIFICATE OF ORIGINCERTIFICATEOFORIGIN35Specimen4:CERTIFICATE OF FORMACERTIFICATEOFORIGIN36PracticeMake outtheApplicationfor GSPform Aand Certificate of Originaccordingtothegiveninvoice.CERTIF

47、ICATEOFORIGIN37Lesson7ExportLicenseImportand exportlicense belongstothe non-tariffbarrierininternational trade.Thegovernmentstipulates thatthe importer or exporter havetoget thelicensebeforethe specialgoodsisimportedorexportedinordertomaintainhis owncountrysbenefit.Licensesare no longerrequiredformo

48、stexportproductsnow,butsomeimportproductsneedit.Exporters apply foranexportlicensethroughtheMinistryofCommerceofthe Peoples Republic of China.Thecustomsofficerwill notletthe goods passifthereisnolicense.Itisasystemtocontroltheforeigntradeandawarrant forcustoms to releasethe goods.38ExportLicenseThem

49、ainpointsofapplicationfor exportlicense:1.Theformmust be original insteadofcopy.All columnsare filledincleanly andclearly,thecontentscan notberevised.2.Thequality、quantity、specification、unit price etc.mustcomplywiththesalesofcontract;the unitpricecan notexceedthe stipulationsoftheMinistryofCommerceo

50、ftheP.R.C.3.Theexporterscode.Itisrequiredcorrectlyand fully.ThecodeisgivenbytheMinistryofCommerceoftheP.R.C.orits branch.4.Theexport licensenumber is arranged by theissuing institution.5.Therearetwo kinds of expirydate:threemonthsand sixmonths.6.Theonlyonetradetermismade outhere.7.Only onecontractnu

51、mbercan be filledinthis column.8.PlaceofclearanceThreenamesofexportportcanbefilled in theblank,but onlyone canbeused.Continued-39-TOBECONTINUED9.Country/regionofbuyerItisthecountryorregiontowhichthe goods is exported.10.Paymentconditions11.Modeoftransport12.Descriptionofgoods, CodeofgoodsThecodeofgo

52、odsreferstothe H.S.code.13.Unit14.SpecificationThis blank cannotbekeptinblank,the contents shouldbecomplywiththecommodity,“refertocontract” canbefilledinalso.15.UnitItismade outstrictlyaccordingtothe stipulation of theMinistryofCommerceofP.R.China.For example, theunit of weightiskilogram,the unitofv

53、olume is cubic meter,theunit of lengthismeter.16.QuantityOnly onedecimal is kept, other decimals is roundeddown.17.UnitpriceAsperthe contract andinvoice.40Specimen: EXPORTLICENSEEXPORTLICENSE41PracticeMake outanApplicationforExportLicenseaccordingtothe followinginvoice.EXPORTLICENSE42Lesson8CustomsD

54、eclarationTheperson whoasks fordeclarationisrequiredtobequalified, thatistosay,heshouldhavethecertificateofcustomsdeclaration.The examination is heldbytheGeneral Administration of CustomsofP.R.C.Thecustomsdeclarationisindifferentcolors:thewhiteone is madeout forgeneral trade;pink oneisused forproces

55、sing trade;lightgreenpaperisused foradopted in assemblingand compensationtrade;lightbluepaperismade outforenterprise invested by foreigncapital.The contents of these documentsaresimilar.Theexporterhas to apply to thecustoms fordeclarationofthecommoditybeforethe shipment.Thecustomsofficer willrelease

56、thecustomsdeclarationifthegoodsisuptothe requirement.43Customs DeclarationThecomponent of customsdeclaration:1预录入编编号：Itisgivenbythecustomswhiletheexporterisapplyingtocustoms.2海关编号号：Itisgivenbythecustomsofficer.3出口口岸岸：Made outinEnglish or phonetic alphabet.4出口日期期：Thedateofexportisthe dateofshipment.5

57、申报日期期：Itisthedatethat theexporterapplies to thedeclaration.6经营单位位：Fill inthecompanys namewho signs theS/CinChineseandEnglishwordswith itsregistered 10 figuresnumber in customs.7运输方式式：Fill in themodeloftransportation.Continued-44-Tobecontinued8运输工具具名称：Fill in thename of vesselandvoyage.9提运单号号：Only on

58、enumberispermitted foronecopyofcustoms declaration,itismade outrespectivelyifthereare morethanoneB/L forthesamepatchofgoods.10发货单位位：Refertothemanufacturer or entrustingparty.11贸易方式式：12征免性性质：13结汇方方式(见代码码表)ItistheL/C,collection,remittance etc.14许可证号号：Iftheexport licenseisrequired, fillingthe licensenu

59、mber.15运抵国（地区）：ItisthefinaldestinationContinued-45-Tobecontinued16指运港：Itistheportofshipment.17境内货源源地：Itistheworksthatproducedthegoodsfor export.18批准文号号：19成交方方式：Fill in thetradeterm FOB、CIForCFR etc.20运费：Itisthechargespaid to shipping companyfor transportation.21保费：Thepremiumispaid forthegoods insura

60、nceontheCIF or CIPterms.22杂费：Itistheotherchargesexceptthe freightand insurancepremium.22合同协议议号：ItisS/Cnumber.23件数：Itismade outaccordingtothe packingcondition.Continued-46-Tobecontinued24包装种类类：Fill in carton、bale、drum andsoon.25毛重：Referstothe gross weightwith packingweight,theunitiskg.26净重：Itrefersto