进出口业务教程 课件 Chapter5 Invoice

PracticalCourseforImport&ExportBusiness

InvoiceChapterFiveSection1.TheroleofcommercialinvoiceSection2.TypesofcommercialinvoiceCONTENTSSection4.

SamplesofcommercialinvoiceSection3.Thecontentsandmaking-outofacommercialinvoiceSection5.CommoncommercialinvoiceclausesinaletterofcreditSection6.ExercisesSection13.1IntroductiontoaL/CTheroleofcommercialinvoiceTheinvoiceisissuedbythesellertothebuyer.Itisthegeneraldescriptionofthegoodsdeliveredanditisalistofthepricesofthegoodsdispatched.Theimporterusesinvoicestocheckthegoodsandknowsthequality,specifications,andthevalueofthegoods.Itisthebasisoftheaccountkeepingforimportersandexporters.Intheabsenceofadraft,theexportermayreceivethepaymentbyusingtheinvoice.Invoiceisthebasicbasisofcustomsdeclarationandtaxpayment,anditisalsothebasisofothermanagement.Section

ONEItisimportanttonotethatinvoicesalsoservethefollowingpurposesbeforebeingusedasexchangeearningsreceipts,thatis,whenthegoodsareshipped,therearealsothefollowingroles:●Asthebasicdocumentamongtheinternationalbusinessdocuments,itisthebasisofpreparingotherdocumentssuchascustomsdeclaration,theorigincertificate,theinspectionreportform,andtheinsurancepolicy.●Aspartofcustomsdeclarationandinspectionreportingdocuments,intheshippingprocess,boththeinspectionreportformandcustomsdeclarationneedtoattachinvoicessothattheycanplaythecorrespondingroles.●Afterbeingusedasthereceivingforeignexchangedocument,theinvoicehasthefunctionofwritingoffforeignexchange.Afterreceivingtheforeignexchange,theexportershouldprovidetheinvoicewhenprocessingthewrite-off.Section

ONESection2TypesofcommercialinvoiceInadditiontocommercialinvoices,thereareothertypesofinvoices,suchascustomsinvoices,proformainvoices,etc.5.2.1CustomsinvoiceCustomsinvoiceisadocumentissuedbytheexporterattherequestofthecustomsoftheimportingcountry,thebasiccontentofwhichissimilartothatofordinarycommercialinvoices,andtheformatofwhichisgenerallyformulatedandprovidedbythecustomsoftheimportingcountryinauniformmanner.Itismainlyusedforthecustomsstatistics,theverificationoftheplaceoforigin,andthecheckingofthecompositionofthepriceoftheimportedgoodsoftheimportingcountry.Themainfunctionsofthecustomsinvoiceareasfollows:itisusedbythecustomsoftheimportingcountrytocheckandratifytheplaceoforiginofthegoodsinordertoadoptdifferentnationalpolicies;itisusedbytheimportertocarryouttheformalitiesofcustomsdeclarationandtaxpaymenttothecustoms;itisusedbythecustomsoftheimportingcountrytogettheinformationaboutthepricesofimportedgoodsinthemarketofexportingcountriestodeterminewhethertheyaredumpedatlowpricesinordertolevyanti-dumpingduties;itisusedbytheimportcustomsasthebasisforstatistics.5.2.2ProformainvoiceTheabbreviatedformofproformainvoiceis(PI).Exporterssometimesissue,attherequestoftheimporter,aninformalreferenceinvoicecontainingthename,specifications,theunitprice,etc.ofthegoodsforsale.Thisinvoiceiscalledaproformainvoiceforimporterstoapplyforimportlicensesortheapprovalofbeinggivenforeignexchangefromtradeorforeignexchangeauthoritiesoftheirowncountries.Itsfunctionsare:asaquantitativequotation;astheconfirmationofthesales;lettingthebuyerusethisinvoicetoapplyfortheimportlicense,theforeignexchangelicense,andtheopeningofaletterofcredit.Theproformainvoiceisnotanofficialinvoiceandcannotbeusedforcollectionornegotiation.Theunitpricelistedinitisalsoanestimatepricemadebytheimporteronthebasisofthecircumstancesatthetime,andthereisnofinalbindingforceonbothparties.Therefore,theproformainvoiceisonlyakindofpricevaluationlist.Itisnecessarytomakeanothercommercialinvoiceifthereisaformaltransaction.However,theproformainvoiceiscloselyrelatedtothecommercialinvoice.Afterthedescriptionofthegoodsclause,theletterofcreditusuallyhastheclauses“accordingtotheproformainvoiceofacertainmonthandacertaindate”or“thegoodslistedareinaccordancewiththeproformainvoiceNo.XX”andsoon,andrequiresthatitbeinvoked.Whenmakingcommercialinvoices,thewords“asperproformainvoice...dated...”shouldbetyped.Inordertodistinguishfromtheformalinvoice,theproformainvoicemustbeclearlymarkedwiththewords“proformainvoice”.Thecontentoftheproformainvoiceisgenerallythesameasthatoftheformalinvoice,indicatingthetermsoftrade,thetradename,thequantity,theunitprice,thetotalvalue,thedateofdeliveryandthevalidityperiodofthegoodsandthewords“forthemerchanttoapplyforapermit”or“thistransactionisvalidwiththeseller’sfinalconfirmation”shouldbemarked.5.2.3ConsularinvoiceConsularinvoiceisalsoknownasvisainvoice.Consularinvoiceisoneoftheprerequisitesfortheimportdeclarationofgoods,whichisfilledoutbytheexportingpartyinaccordancewiththefixedformstipulatedbytheconsulateoftheimportingcountryintheexportingcountryortheconsulateintheadjacentregion,anditissubjecttoaconsularvisa.5.2.4ManufacturerinvoiceManufacturerinvoiceisaninvoiceissuedbythemanufacturerofexportgoodsindomesticcurrencytoprovethefactorypriceinthedomesticmarketoftheexportingcountry.Itisusedforcustomsvaluation,checkingdutiesandlevyinganti-dumpingdutiesinimportingcountries.Section3Thecontentsandmaking-outofacommercialinvoice5.3.1GeneralcontentsofacommercialinvoiceCommercialinvoicesaredrawnupbytheexportingenterprisesthemselveswithoutauniformformat,butthebasiccolumnsareroughlythesame.Itisdividedintothreeparts:thefirstpart,thebodypartandtheconcludingpart.Thefirstpartincludestheinvoicename,thenumber,thedate,theplace,thepayer,thecontractnumber,thetransportationroute,etc.Thebodypartincludesthedescriptionofthegoods,theunitprice,thetotalamount,thetransportsign,etc.Theconcludingpartincludestheoriginofthegoods,thetypeofpackaging,allkindsofclausesforproof,theinvoicemaker’ssignatureandsoon.Inessence,aninvoiceistheoriginalaccountingvoucherofimportersandexportersininternationaltradeandeconomicbusiness,sothespecificcontentofinvoiceisbasedonthebasiccontentoftheoriginalaccountingvoucher.Itincludesthefollowingspecificelements:1.Thenameofthedrawer,thatis,thenameofthepersonissuingtheinvoice.Itincludestheexporter’snameanddetailedaddress,telephone,fax,etc.Generally,exportenterpriseswhenprintingblankinvoices,willputthecompany’sname,address,telephone,faxdirectlyontheinvoice(asaletterhead).WhenusingtheL/C,UCP600stipulatesthattheinvoicemustbeissuedbythebeneficiary.2.Thenameofthedocument,i.e.,“commercialinvoice”or“invoice”shallbeconsistentwiththeletterofcredit.Iftheletterofcreditdoesnotspecifythenameoftheinvoice(only“invoice”),thenanyformofinvoice,commercialinvoice,customsinvoice,consularinvoice,etc.maybesubmitted.However,thenameoftheinvoicemustnothavethewords“provisionalinvoice”or“proformainvoice”.Iftheletterofcreditrequiresa“certifiedinvoice”ora“detailedinvoice”,thentheinvoicenameshouldalsobethusdisplayed.3.Thedateofthedocumentsmakingisthebasicinformationofthedocumentsmaking,includingthemakingdateoftheinvoice,theinvoicenumber,thecontractnumber,etc.4.Thenameoftherecipientoftheinvoiceistheaddresseeoftheinvoice.5.Asummaryofthisbusinessactivityincludes:1)Descriptionsofthegoods,indicatingthename,thespecification,thequantity,thepackingtypeandthenumberofpiecesofthegoods.Whentheletterofcreditisused,thedescriptionofthegoodsintheinvoicemustbeconsistentwiththedescriptionintheletterofcredit.2)Transportinformation,includingtheplaceofembarkation,thedestination,thetransportmark(theidentificationmarkofthegoods),etc.Iftransshipmentisallowed,theplaceoftransshipmentmaybeindicated.6.Quantityandamount.Exportinvoicesmustclearlyindicatethequantity,theunitprice,thegrossvalueandtradeterms(priceterms),includingthequantityandtheunitofquantity,thedenominationcurrencyname,andthespecificprice.Sometimescommissions,discounts,freightandpremiumsaretobelisted.7.Thenameofthedrawer’senterpriseandthesigner’ssealorsignature.Thesearegenerallytypedatthebottomrightoftheinvoice.8.Othercontents,includingthebusiness-relatedspecificnumber,proof,andsoon.Forexample,thebuyer’sreferencenumber,theimportlicensenumber,theletterofcreditnumberandtheoriginofthegoodsandtheexporter’sproofofthemanufacturing,packing,transportationofthegoods,etc.shouldbeindicatedintheblankspacebelowtheinvoicecommoditydescription.5.3.2Keypointsofthemaking-outofacommercialinvoiceThecommercialinvoiceismadebytheexportenterpriseitself,andthereisnouniformformat,butthebasiccontentandthemakingmethodarethesame.Themainpointsofmakingareasfollows:5.3.2.1NameandaddressofthedrawerThenameandaddressofthedrawershallbethesameasthenameandaddressofthesellerofthecontractorthebeneficiaryoftheletterofcredit.Inthemakingoftheinvoice,thenameandaddressofthedrawershallbemarkedprominentlyinbothEnglishandChinese.Generally,whentheblankinvoicesareprintedbythecommonexportenterprises,thename,address,telephoneandfaxofthecompanyareprintedinadvancedirectlyintheinvoices.5.3.2Keypointsofthemaking-outofacommercialinvoice5.3.2.2InvoicenameTheinvoicenameshallbemarked“CommercialInvoice”or“Invoice”inbold.Thenameoftheinvoiceshallbeinaccordancewiththeletterofcredit.Iftheletterofcreditrequires“CertifiedInvoice”or“DetailedInvoice”,theinvoicenameshouldalsothusbedisplayed.5.3.2.3InvoicenumberTheinvoicenumberiscompiledbytheexportingcompanyaccordingtotheactualsituationofthecompany.Itisthecentralnumberofthefullsetsofforeignexchangesettlementdocuments.5.3.2Keypointsofthemaking-outofacommercialinvoice5.3.2.4InvoicedateTheinvoicedateshallgenerallybelaterthanthedateofthesigningandissuanceofthecontractandtheletterofcredit(UCP600stipulatesthatthebankmayacceptinvoicesdatedearlierthanthedateoftheissuanceofL/C),butgenerallynotlaterthanthedateofthebilloflading,thedateofthebillofexchange,thedateofpresentationandthevalidityoftheletterofcreditasstipulatedintheletterofcredit.Amongthesettlementdocuments,itistheearliestissueddocument.5.3.2.5LetterofcreditnumberInvoicesundertheletterofcreditmustbefilledinthenumberoftheletterofcreditandfortheothermeansofpayment,thisnumbermaynotbefilledin.5.3.2Keypointsofthemaking-outofacommercialinvoice5.3.2.6ContractnumberThecontractnumbershallbeconsistentwiththatspecifiedintheletterofcredit.Iftheletterofcreditdoesnotspecifythecontractnumber,itmaynotbefilledin.Forotherformsofpayment,thisnumbermustbefilledin.5.3.2.7ConsigneeUnderthepaymentoftheletterofcredit,itshouldbecompletedinaccordancewiththestipulationsoftheletterofcredit.Generally,itistheapplicantoftheL/C.Underthepaymentmodeofcollection,itisusuallythebuyer.Whenbotharefilledin,thenameandaddressshouldnotbeplacedinthesamerow,butshouldbeindicatedindifferentrows.5.3.2Keypointsofthemaking-outofacommercialinvoice5.3.2.8RouteFillintheactualport(place)ofdepartureofthegoodsandtheport(place)ofdestination.Ifthegoodsneedtobetransshipped,thenameoftheport(place)oftransfershouldbeindicated.Forinstance:FromShanghaitoLondonW/TRotterdam.5.3.2.9ShippingmarkandpiecenumberInvoicemarksshallbefilledininaccordancewiththeletterofcreditorthecontract,usuallyincludingtheconsignee’sabbreviations,referencenumbers,destinationsandthetotalnumberofgoods.Ifnospecificprovisionismade,fillinN/M.5.3.2.10AdescriptionofgoodsAdescriptionofgoodsgenerallyincludestheproductname,thequality,thequantity,thepackaging,etc.Iftheletterofcredithasbeenused,thenthedescriptionofthegoodsintheinvoicemustbeconsistentwiththatintheletterofcredit.5.3.2Keypointsofthemaking-outofacommercialinvoice5.3.2.11UnitpriceandpriceterminologyThecompleteunitpriceshallconsistoffourparts:thecurrency,theunitprice,theunitofmeasureandthetradeterm.Example:USD100PerDOZCIFLondon(INCOTERMS2010).Atradetermisrelatedtothedivisionofrisksandexpensesbetweenbuyersandsellers,andisals