《商务函电与单证》电子课件.ppt

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-,2,-To be continued,CERTIFICATE OF ORIGIN EXPORT LICENSE CUSTOMS DECLARATION INSURANCE POLICY BILL OF LADING,3,BUS

2、INESS DOCUMENTS(EXPORT),Lesson 1 Letter of Credit Lesson 2 Bill of Exchange Lesson 3 Invoice Lesson 4 Packing List Lesson 5 Inspection Certificate Lesson 6 Certificate of Origin/GSP Form A Lesson 7 Export License Lesson 8 Customs Declaration Lesson 9 Insurance Policy Lesson 10 Ocean Bill of Lading,4

3、,Lesson 1 Letter of Credit,Contents: 1. The form of L/C Documentary/clean; irrevocable/revocable; confirmed/unconfirmed; sight/usance; transferable/nontransferable 2. L/C No. and issuing date 3. Beneficiary 4. Applicant 5. Currency and amount 6. Validity The main contents of L/C: 7. Draft clause It

4、usually includes 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-,5,-To be continued,10.Shipment clause 1) Po

5、rt of loading or 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 conditions,6,Specimen: L/C,LETTER OF CREDIT,7,Practice,Amend the L/C according to the

6、contents of contract. Sales Contract (Partial) Date: Sep.25, 2003 Seller: DALIAN TEXTILES IMPORT 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 or the bearer of the bill. From different aspects, bill of exc

7、hange 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 usance bill. b. Clean bill and documentary bill A bill of exchange,

8、 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 bill.,10,Specimen: Bill of Exchange,No. 645-200869 GUANGZHOU

9、JAN. 13, 2004 Exchange for USD18,200.00 At * Sight of this FIRST of Exchange（Second of the same tenor and date unpaid） pay to the order of BANK OF CHINA （5） the sum of SAY U.S. DOLLARS EIGHTEEN THOUSAND AND TWO HUNDRED ONLY. Drawn under SAKURA BANK LTD., TOKYO To AKURA BANK LTD., TOKYO GUANGDONG MAC

10、HINERY I./E. CORP. (GROUP) ,11,Bill of Exchange,The components of a bill: draft number Make out according to the invoice number or fill in “AS PER INVOICE . place and date Fill in the drawers address and issuing date. amount Fill in currency and figures. E.g. USD7,200.00, Stg3,600.00, DM7,500.00, JP

11、Y4,620.00 etc. tenor There 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 or on stipulated date”. Payee Usually

12、three kinds of writings: a. restrictive order Make 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 endorsement. continued-,12,-To be continued,

13、c. payable to bearer It is negotiable without endorsement. The payee is commonly a bank, the following are main banks in China. Bank of China The Industrial Description of goods e.g. ONE HUNDRED AND FIFTY (150) CARTONS OF MENS T/C PRINTED JACKET SIXTY-SEVEN (67) CARTONS OF BOYS T/C PRINTED JACKET OR

14、 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 required to printed, for example:

15、 continued-,31,-To be continued,100 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 of B/L and no earlier than th

16、e 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 certificate is lost or stolen, “THIS

17、CERTIFICATE IS IN REPLACEMENT OF CERTIFICATE OF ORIGIN NO. DATED WHICH IS CANCELLED” in red is marked. continued-,32,-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” must be marked. “8. Origin c

18、riterion” To be made out with the reference on notes overleaf . Other items are omitted here.,33,Specimen 1APPLICATIONFOR CERTIFICATE OF ORIGIN,CERTIFICATE OF ORIGIN,34,Specimen 2 :APPLICATION FOR GSP FORM A,CERTIFICATE OF ORIGIN,35,Specimen 3 :CERTIFICATE OF ORIGIN,CERTIFICATE OF ORIGIN,36,Specimen

19、 4 :CERTIFICATE OF FORM A,CERTIFICATE OF ORIGIN,37,Practice,Make out the Application for GSP form A and Certificate of Origin according to the given invoice. CERTIFICATE OF ORIGIN,38,Lesson 7 Export License,Import and export license belongs to the non-tariff barrier in international trade. The gover

20、nment 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 an export license

21、 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.,39,Export License,The main points of application for export license:

22、 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 Commerce of th

23、e 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 one trad

24、e term is made out here. 7. Only one contract number can be filled in this column. 8. Place of clearance Three names of export port can be filled in the blank, but only one can be used. Continued-,40,-TO BE CONTINUED,9. Country/region of buyer It is the country or region to which the goods is export

25、ed. 10. Payment conditions 11. Mode of transport 12. Description of goods, Code of goods The code of goods refers to the H.S. code. 13. Unit 14. Specification This blank can not be kept in blank, the contents should be comply with the commodity, “refer to contract” can be filled in also. 15. Unit It

26、 is made 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. Quantity Only one decimal is kept, other decimals is rounded down. 17. Unit price As per the

27、 contract and invoice.,41,Specimen : EXPORT LICENSE,EXPORT LICENSE,42,Practice,Make out an Application for Export License according to the following invoice. EXPORT LICENSE,43,Lesson 8 Customs Declaration,The person who asks for declaration is required to be qualified, that is to say, he should have

28、 the certificate of customs declaration. The examination is held by the General Administration of Customs of P.R.C. The customs declaration is in different colors: the white one is made out for general trade; pink one is used for processing trade; light green paper is used for adopted in assembling

29、and compensation trade; light blue paper is made out for enterprise invested by foreign capital. The contents of these documents are similar. The exporter has to apply to the customs for declaration of the commodity before the shipment. The customs officer will release the customs declaration if the

30、 goods is up to the requirement.,44,Customs Declaration,The component of customs declaration: 1预录入编号： It is given by the customs while the exporter is applying to customs. 2海关编号： It is given by the customs officer. 3出口口岸： Made out in English or phonetic alphabet. 4出口日期： The date of export is the dat

31、e of shipment. 5申报日期： It is the date that the exporter applies to the declaration. 6经营单位： Fill in the companys name who signs the S/C in Chinese and English words with its registered 10 figures number in customs. 7运输方式： Fill in the model of transportation. Continued-,45,-To be continued,8运输工具名称： Fil

32、l in the name of vessel and voyage. 9提运单号： Only one number is permitted for one copy of customs declaration, it is made out respectively if there are more than one B/L for the same patch of goods. 10发货单位： Refer to the manufacturer or entrusting party . 11贸易方式： 12征免性质： 13结汇方式(见代码表) It is the L/C, col

33、lection, remittance etc. 14许可证号： If the export license is required, filling the license number. 15运抵国（地区）： It is the final destination,Continued-,46,-To be continued,16指运港： It is the port of shipment. 17境内货源地： It is the works that produced the goods for export. 18批准文号： 19成交方式： Fill in the trade term

34、 FOB、CIF or CFR etc. 20运费： It is the charges paid to shipping company for transportation. 21保费： The premium is paid for the goods insurance on the CIF or CIP terms. 22杂费： It is the other charges except the freight and insurance premium. 22合同协议号： It is S/C number. 23件数： It is made out according to th

35、e packing condition. Continued-,47,-To be continued,24包装种类： Fill in carton、bale、drum and so on. 25毛重： Refers to the gross weight with packing weight, the unit is kg. 26净重： It refers to net weight without packing, the unit is kg. 27集装箱号： It is the container No. 28随附单据： It is the other documents excep

36、t customs declaration, such as S/C, invoice, license etc. 29生产厂家： It is the final firm that produces the goods for export. 30标记唛码及备注： The shipping mark printed on the packing is filled in； N/M（NO MARK）is made out if there is no mark。 31项号、商品编号： According to theCommodity Classification for China Cust

37、oms Statistics. Continued- .,48,-To be continued,32商品名称、规格型号： The name of the goods is written in English and Chinese. 33数量及单位： Fill in the quantity of package and measurement unit. For example：200dozen, 10000kilograms etc. 34最终目的国（地区）单价： Made out as per the terms of price，e.g. US$600/MT CIF ROTTERD

38、AM, HOLLAND. 35总价： It is the amount on the FOB basis. 36税费征收情况： This column is made out by customs officer. 37申报单位（签章）： The seal is for special use,49,Specimen: CUSTOMS DECLARATION,CUSTOMS DECLARATION,50,Practice,Make out an export customs declaration according to the following conditions. CHINA IMP

39、.SC2341234 ORIGIN:QINHUANGDAO （条件未给出的可免填）。CUSTOMS DECLARATION,51,Lesson 9 Insurance Policy,Insurance policy can be classified into five categories: 1、Insurance Policy 2、Insurance Certificate 3、Open Policy/Open Cover 4、Insurance Declaration 5、Combined Certificate,52,Insurance Policy,Contents of Insur

40、ance Policy: 1. Number of Original Policy A full set of insurance policy includes three original and two copies. “The First Original”、 “The Second Original” and “ The Third Original” are printed on the original policy. 2. Invoice No. As per invoice 3. Policy No. Fill in the number specified by the i

41、nsurance company. 4. At the Request of It is often the exporter. If L/C stipulates the insured is “to order”, the phrase “To order” should be filled in the blank. 5. Marks b. it is the evidence of a contract of carriage between the consignor and the shipping company; c. B/L is a document of title to

42、 the goods.,58,Bill of Lading,The main contents of B/L are: 1. Shipper or consignor It is the exporter who is the beneficiary in L/C. 2. Consignee If it is stipulated in L/C as follows： “Full set of B/L consigned to A.B.C. Co”记名收货人 “Full set of B/L made out to order”凭指示 “B/L issued to order of XXX”记

43、名指示 you should make out respectively： “Consigned to A.B.C. Co.” “To order” “To order of XXX” 3. B/L No. It is given by shipping company or its agent. 4. Notify Party, Notify, addressed to If it belongs to straight bill of lading, the consignees address is written in details; if it states otherwise,

44、fill in the blank as the requirement L/C.,Continued-,59,-To be continued,5. Ocean Vessel and Voyage No. If the transshipment is allowed, the second ships name is filled in here; if the transshipment is not allowed, the first ships name is filled in. 6. Port of Loading Fill in the name of port，e.g. “

45、Tianjin”、“Qingdao ”，it can not be written as“Chinese Port”。 7. Port of Discharge If the ship arrives at the destination directly, to fill the port of destination; if transshipment is allowed, to fill in the port that the cargo is unloaded after the first voyage. 8. Place of Delivery It should be in conformity with the stipulati