1、商務(wù)函電與單證電子課件 介 紹課件簡(jiǎn)介：本課件以幻燈片形式，將國際貿(mào)易出口業(yè)務(wù)所用單證與模擬訓(xùn)練結(jié)合在一起，使用者既可以在學(xué)習(xí)過程中訓(xùn)練，又可以在訓(xùn)練過程中學(xué)習(xí)，具有較強(qiáng)的互動(dòng)性。 內(nèi)容選擇：LETTER OF CREDIT BILL OF EXCHANGE INVOICE PACKING LIST INSPECTION CERTIFICATE continued-1-To be continuedn CERTIFICATE OF ORIGIN EXPORT LICENSE CUSTOMS DECLARATION INSURANCE POLICY BILL OF LADING 2BUSINES

2、S DOCUMENTS(EXPORT)nLesson 1 Letter of CreditnLesson 2 Bill of ExchangenLesson 3 InvoicenLesson 4 Packing ListnLesson 5 Inspection CertificatenLesson 6 Certificate of Origin/GSP Form AnLesson 7 Export LicensenLesson 8 Customs DeclarationnLesson 9 Insurance PolicynLesson 10 Ocean Bill of Lading 3Less

3、on 1 Letter of CreditContents:1. The form of L/C Documentary/clean; irrevocable/revocable; confirmed/unconfirmed; sight/usance;transferable/nontransferable2. L/C No. and issuing date3. Beneficiary 4. Applicant5. Currency and amount 6. Validity The main contents of L/C:7. Draft clause It usually incl

4、udes drawer、drawee or payer、payee、tenor、drawn clause and date of draft. 8. Documents clause The documents required should be indicated in details.9. Commodity clause This clause includes description of goods、quantity and unit price. continued- 4-To be continued10.Shipment clause 1) Port of loading o

5、r shipment from 2) Port of discharge or destination 3) Time of shipment 4) Partial shipment and transshipment are allowed or prohibited 5) Mode of shipment 11. Packing and shipping marks 12. Special conditions5 Specimen: L/Cn LETTER OF CREDIT6PracticeAmend the L/C according to the contents of contra

6、ct. Sales Contract (Partial) Date: Sep.25, 2003 Seller: DALIAN TEXTILES IMPORT & EXPORT CORP. 4 YINGCHUN STREET, DALIAN 116002 CHINABuyer: DEAHO APPAREL CO.,LTD. C.P.O. BOX 7155 SEOUL, KOREAName of commodity: womens and mens stonewash jeansPrice: USD$25 per dozen CIF Seoul less than 2% discountQ

7、uantity: womens 1000 pcs in small size 1200pcs in medium size 1200pcs in large size Mens 600pcs in small size 1000pcs in medium size 760pcs in large size continued-7-To be continuedShipment: before Nov. 10, 2003Port of Destination: Pusan, KoreaPort of Loading: Shanghai, Chinese (from Shanghai to Pus

8、an Directly, no partial shipment)Packing: to be packed in boxes of two dozen each, white、black and pink assorted, 100 boxes to a wooden case.Insurance: to be effected against all risks with PICC as per 110% invoice value.Terms of payment: irrevocable and documentary L/C at sight issued by Korea Exch

9、ange Bank LETTER OF CREDIT8Lesson 2 Bill of Exchange The parties of a bill of exchange are: the drawer, who is usually the exporter or the beneficiary of L/C; the drawee (payer), who is usually the importer under collect or the appointed banker under a letter of credit; The payee, who is the drawer

10、or the bearer of the bill. From different aspects, bill of exchange may be classified into the following kinds: a. Sight bill and time bill If the draft is payable at sight on presentation, it is a sight or demand bill. If the drawee is required to pay the bill at a later time, it is a time or usanc

11、e bill. b. Clean bill and documentary bill A bill of exchange, which accomplies with shipping documents is called documentary bill, whereas is called clean bill. c. Commercial bill and bankers bill It is commercial bill when the drawer is a commercial firm. When the drawer is a bank, it is a bankers

12、 bill.9Specimen: Bill of Exchange No. 645-200869 GUANGZHOU JAN. 13, 2004 Exchange for At * Sight of this FIRST of Exchange（Second of the same tenor and date unpaid） pay to the order of n BANK OF CHINA （5）nthe sum of SAY U.S. DOLLARS EIGHTEEN THOUSAND AND TWO HUNDRED ONLY. Drawn under SAKURA BANK LTD

13、., TOKYO To AKURA BANK LTD., TOKYO GUANGDONG MACHINERY I./E. CORP. (GROUP) 10Bill of ExchangeThe components of a bill:draft numberMake out according to the invoice number or fill in “AS PER INVOICE .place and dateFill in the drawers address and issuing date.amount Fill in currency and figures. E.g.

14、USD7,200.00, Stg3,600.00, DM7,500.00, JPY4,620.00 etc.tenorThere are two kinds of tenor: payment at sight and payment in time. If it is the former, “At Sight” is to be printed. If it is the later, to print “At xxx days after sight”,“At xxx days after date of draft” or “At xxx days after date of B/L

15、or on stipulated date”.PayeeUsually three kinds of writings: a. restrictive orderMake out“pay xxx company only”. This kind of bill can not be negotiable.b. demonstrative order Make out “pay xxx company s order” or “pay to the order of xxx company”. This kind of bill can be negotiable with endorsemen

16、t. continued-11-To be continuedc. payable to bearerIt is negotiable without endorsement. The payee is commonly a bank, the following are main banks in China.Bank of ChinaThe Industrial & Commercial Bank of ChinaBank of Communication, China,The Agriculture Bank of ChinaamountFill in capital words

17、 and currency.It should be in accordance with , otherwise the bank will refuses to pay. For example, SAY U.S. Dollars SEVEN THOUSAND TWO HUNDRED ONLY, SAY POUND STERLING THREE THOUSAND SIX HUNDREND ONLY, SAY DEUTSCHE MARK SEVEN THOUSAND FIVE HUNDREN ONLY, SAY JAPANESE YEN FOUR THOUSAND SIX HUNDRED A

18、ND TWENTY ONLY.presentationIt is made out as: “Drawn under xxx Bank L/C NO. xxx dated xxx” if the term of payment is L/C. “For collection” is printed on collection basis.payer or draweeIt is usually the issuing bank. continued-12-To be continueddrawerThe drawer is the principal on collection terms,

19、while it is the beneficiary on L/C terms. The Drawer should keep in accordance with the stipulation of L/C completely. The draft is null and void without signature and seal of the drawer. 13PracticeThe invoice value is US$528,000.00, number is 5536P211. Please make out the draft with the following i

20、nformation.ISSUING BANK: BANK OF CHINA , LIAONING BRANCHL/C NO.: 860002144560 DATED: 2004-6-20 EXPIRY DATE: 2004-8-21 IN JAPANAPPLICANT: DALIAN LIGHT INDUSTRIAL PRODUCTS I/E CORPORATION 35 YUHA STREET, DALIAN, CHINABENEFICIARY: NISSHO IWAI CORPORATION TOKYO, JAPANAMOUNT: USD 528,000.00AVAILABLE WITH

21、/BY: BANK OF CHINA TOKYO BRANCH TOKYOBY NEGOTIATIONDRAFTS AT: 120 DAYS AFTER THE DATE OF SHIPMENT FOR 100PCT OF THE INVOICE VALUEDRAWEE: BANK OF CHINA, DALIAN BILL OF EXCHANGE 14Lesson 3 InvoiceThe contents of invoice are:1. name and address of sellerIt is relatively stable, usually is printed in ad

22、vance.2. the invoice numberThe number is given by export company itself.3. dateThe date of invoice should be earlier than the date of shipment, and no later than the date ofdraft and the validity of L/C. 4. sales contract number5. the port/place of shipment6. the port/place of destinationIf the tran

23、sshipment is allowed, the port of transshipment is marked. For example, “From Dalian To Helsinki W/T (with transshipment) Hong Kong by Vessel”.7. name and address of buyer Buyer is the beneficiary , its name and address should be strictly in accordance with the stipulation of L/C. continued-15-To be

24、 continued8. marks and No.It refers to the shipping marks. If there is no mark, “N/M” is printed.9. description of the goodsFill in with the stipulation of L/C10.unit price and sumIt consists of currency, measurement unit, sum and trade terms. This four parts should keep in accordance with L/C stric

25、tly.11. amountIt can not exceed the highest amount stipulated in L/C.12. signature of beneficiaryThe invoice will takes effect after signed by the beneficiary.16Specimen: InvoiceINVOICE17PracticeMake out the following invoice with the given information: SHIPMENT:BEFORE MARCH 28,2004L/C NO. AND ISSUE

26、D DATE: 78605NC0022 MARCH 04, 2004BENEFICIARY: LIAONING TEXTILES I./ E. CORP. (GROUP) GARMENTS CO.APPLICANT : APR GARMENTS CO., LTD KOWLONG, H.K.DESCRIPTION OF THE COMMODITIES:ORDER MERCHANDISE QUANTITY AND UNIT PRICE AMOUNT74027/413 BABY & GIRLS 100SETS (2PCS/SET)/10CTNS DEM15,300.00 100% COTTO

27、N DEM153.00/SET CFR ROTTERDAM TOP+SKIRT S/C NO. BBGWF2023 SHIPMENT DATE: 2004-4-3 TO 2004-5-774027/414 BABY & GIRLS DRESS 100SETS/10CTNS DEM15,300.00 65% POLYESTER 35%COTTON DEM153.00/SET CFR ROTTERDAM S/C NO. BBGWS2024 SHIPMENT DATE: 2004-4-3 TO 2004-5-7 continued-18-To be continued74027/476/ B

28、ABY & GIRLS SKIRT 100SETS/5CTNS DEM9,000.00 100% COTTON DEM90.00/SET CFR ROTTERDAM S/C NO. BBGWF2028 SHIPMENT DATE: 2004-4-3 2004-5-7 TOTAL L/C AMOUNT: DEM39,600.00REMARKS: SHIPPING MARK: C&A MEDERLANDORDER NO. (AS MENTIONED ABOVE)S/C NO. (AS MENTIONED ABOVE)C/N NO. 1-UPROTTERDAM19Lesson 4 P

29、acking List/Weight Memo/Measurement ListnPacking List is an independent documents. It is usually requested by the importer to confirm the name of commodity、specification、quantity、marks.、number of carton and the packing conditions. It is usually issued by the exporter and not show the value of the go

30、ods、shipment and consignee.nWeight Memo shows something about the weight emphatically, such as gross weightnet weight and so on.nMeasurement list shows something about each individual lots length、width、height and total volume on the basis of packing list.20Specimen:Packing List/Weight Memo/Measureme

31、nt ListPACKING LIST21PracticeMade out the following Packing List as per the given information.Issued by: Hubei Zhongken International Trading Co., Ltd Covering: 100 Percent Cotton Towels Contract No.: 24HBZK/1001CNInvoice No. and Date:88A6015 March 20,20043000 Doz /100CTNS 18x28 inch 37.40 oz/Doz G.

32、 W.: 3200kgs N. W.: 3000kgsMeasurement:725080cm Marks: Packing: Ten dozen assorted colors per polybag, 30 dozen per carton PACKING LIST22Lesson 5 Inspection Certificate Inspection certificate is a document certifying the result of commodity inspection issued by an inspection institution. Internation

33、ally, import and export commodity inspections are executed by a third party generally known as surveyor. Some of the surveyors are governmental organization, others are run by individuals or trade associations. In our country, the China Exit and Entry Inspection and Quarantine Bureau (CIQ) is the ma

34、in institution authorized to examine the quality, quantity, packing etc. The purpose of the inspection is to ensure that the goods are in accordance with the relative laws and decrees of the country. 1The following Inspection Certificate are issued by CIQ: 1) Inspection Certificate of Quality (質(zhì)量檢驗(yàn)證

35、書). 2) Inspection Certificate of Quantity（數(shù)量檢驗(yàn)證書）. 3) Inspection Certificate of Weight（重量檢驗(yàn)證書）. 4)Inspection Certificate of Origin（原產(chǎn)地檢驗(yàn)證書）. continued- 23-To be continued 5) Sanitary Inspection Certificate or Inspection Certificate of Health（衛(wèi)生/健康檢驗(yàn)證書)） 6) Veterinary Inspection Certificate(獸醫(yī)檢驗(yàn)證) 7)

36、 Certificate of Value(價(jià)值證明書) 8) Inspection Certificate of Disinfection(消毒檢驗(yàn)證書) 9) Inspection Certificate of Fumigation(熏蒸檢驗(yàn)證書) 10) Inspection Certificate on Phytosanitary (植物檢驗(yàn)證書) 2. The following documents are issued by non-official organization: 1) Inspection Certificate Issued by Exporter/Manufac

37、turer （出口商/生產(chǎn)廠檢驗(yàn)證書） 2) Inspection Certificate of Societe Generale de Surveillance S.A.（瑞士SGS檢驗(yàn)證書） 3) Inspection Certificate Signed by Importers Representative（進(jìn)口商指定的代表簽發(fā)的檢驗(yàn)證書） 24Specimen:INSPECTION CERTIFICATEnINSPECTION CERTIFICATE25PracticeMake out an Application for Inspection according to the fo

38、llowing invoice. (if there is no information about the blank , you can fill in with “*”).INSPECTION CERTIFICATE26Lesson 6 Certificate of Origin/GSP Form A A Certificate of Origin is an independent document evidencing the origin of the goods or manufacturer. It contains the description of goods, quan

39、tity or weight, value of goods shipped (only for applicant, it will not be indicated on the original official certificate) and the producing area. Two kinds of certificate of origin are generally adopted in our country: Certificate of Origin which is issued by CIQ (China Exit and Entry Inspection an

40、d Quarantine Bureau) or CCPIT(the China Council for the Promotion of International Trade ). and Generalized System of Preference certificate of origin Form A(GSP Form A) which is issued by CIQ. GSP Form maybe used to get preferential import duties in many countries, such as New Zealand, Canada, Japa

41、n, EU members and o on. 27Certificate of Origin/GSP Form A The main contents of certificate of origin: 1. Certificate No. The certificate is invalid if the column is blank. 2. Exporter The exporters address is asked to make out in details including street、doorplate number 、city and country. If the g

42、oods is transshipped, the word via is added to the exporter. For example: SINOCHEM International Engineering & Trading Corp. 40 Fucheng Road, Beijing, China Via HongKong Daming Co., Ltd. 656 Guangdong Road, HongKong 3. Consignee It is usually the buyer or the notify of the B/L. If it is required

43、 to be in blank, “To whom It May Concern” or “To order” is marked here. If the transaction is transit trade, via is added to the consignee, for example: continued-28-To be continued AL OTHAIANM TRADING CO.,LTD P.O. BOX 23631 DUBAI, U.A.E. VIA HONGKONG DAMING CO.LTD 566 GUANGDONG ROAD, HONGKONG 4. Me

44、ans of transport and route The port of destination and shipment、terms of shipment are to be made out. If the transshipment is allowed, the place of transshipment is marked. The following is an example: FROM DALIAN TO ROTTERDAM VIA HONGKONG BY VESSEL. 5. Country/region of destination It refers to the

45、 country or region at which the goods is arrived, the middle businessman can not be made out. 6. For certifying authority use only It is usually kept in blank. The content is made out by the issuing organization according to the concrete condition. 7. Marks and numbers continued- 29-To be continuedT

46、o be made out according to the invoice, the phrases “as per invoice No.xxx” or “As per B/L NO.xxx” are not allowed. N/M is filled in while there is no mark. 8. Number and kind of packages; Description of goods e.g. ONE HUNDRED AND FIFTY (150) CARTONS OF MENS T/C PRINTED JACKET SIXTY-SEVEN (67) CARTO

47、NS OF BOYS T/C PRINTED JACKET OR 150 CARTONS (ONE HUNDRED AND FIFTY CATRTONS ONLY) OF MENS T/C PRINTED JACKET 67 CARTONS (SIXTY-SEVEN CARTONS ONLY) OF BOYS T/C PRINTED JACKET 9. H.S. Code The part should be keep in conformity with customs declaration . 10. Quantity The quantity and measurement are r

48、equired to printed, for example: continued- 30-To be continued100 sets N.W. 1000 M/T or 1000M/T (N.W.) 11. Number and date of invoices As per invoice 12. Declaration by the exporter The issuing place and date are printed here with the exporters stamp and signature. The date is no later than the date

49、 of B/L and no earlier than the date of invoice. 13. Certification The issuing place and date are to be made. The issuer should sign manually with seal. The main points of GSP FORM A are: “4. For official use” If the goods has been exported, “ISSUED RETROSPECTIVELY” is printed in red. If the certifi

50、cate is lost or stolen, “THIS CERTIFICATE IS IN REPLACEMENT OF CERTIFICATE OF ORIGIN NO. DATED WHICH IS CANCELLED” in red is marked. continued-31-To be continued “5. Item number” If the same lot has different varieties, “1”、“2”、“3”are marked according to the varieties; if there is only one lot, “1”

51、must be marked. “8. Origin criterion” To be made out with the reference on notes overleaf . Other items are omitted here.32Specimen 1APPLICATIONFOR CERTIFICATE OF ORIGIN CERTIFICATE OF ORIGIN 33Specimen 2 :APPLICATION FOR GSP FORM A CERTIFICATE OF ORIGIN34Specimen 3 :CERTIFICATE OF ORIGIN CERTIFICAT

52、E OF ORIGIN35Specimen 4 :CERTIFICATE OF FORM AnCERTIFICATE OF ORIGIN36PracticeMake out the Application for GSP form A and Certificate of Origin according to the given invoice. CERTIFICATE OF ORIGIN 37Lesson 7 Export License Import and export license belongs to the non-tariff barrier in international

53、 trade. The government stipulates that the importer or exporter have to get the license before the special goods is imported or exported in order to maintain his own countrys benefit. Licenses are no longer required for most export products now, but some import products need it. Exporters apply for

54、an export license through the Ministry of Commerce of the Peoples Republic of China. The customs officer will not let the goods pass if there is no license. It is a system to control the foreign trade and a warrant for customs to release the goods.38Export LicenseThe main points of application for e

55、xport license:1. The form must be original instead of copy. All columns are filled in cleanly and clearly, the contents can not be revised.2.The quality、quantity、specification、unit price etc. must comply with the sales of contract; the unit price can not exceed the stipulations of the Ministry of Co

56、mmerce of the P.R.C.3. The exporters code. It is required correctly and fully. The code is given by the Ministry of Commerce of the P.R.C. or its branch. 4. The export license number is arranged by the issuing institution.5. There are two kinds of expiry date: three months and six months.6. The only

57、 one trade term is made out here.7. Only one contract number can be filled in this column.8. Place of clearanceThree names of export port can be filled in the blank, but only one can be used. Continued-39-TO BE CONTINUED9. Country/region of buyerIt is the country or region to which the goods is expo

58、rted.10. Payment conditions11. Mode of transport12. Description of goods, Code of goodsThe code of goods refers to the H.S. code.13. Unit14. SpecificationThis blank can not be kept in blank, the contents should be comply with the commodity, “refer to contract” can be filled in also.15. UnitIt is mad

59、e out strictly according to the stipulation of the Ministry of Commerce of P. R. China. For example, the unit of weight is kilogram, the unit of volume is cubic meter, the unit of length is meter.16. QuantityOnly one decimal is kept, other decimals is rounded down. 17. Unit priceAs per the contract

60、and invoice.40Specimen : EXPORT LICENSEnEXPORT LICENSE41PracticeMake out an Application for Export License according to the following invoice.EXPORT LICENSE42Lesson 8 Customs Declaration The person who asks for declaration is required to be qualified, that is to say, he should have the certificate of customs declaration. The