出口业务单证综合练习题 - 图文

国际商务单证综合练习题

使用班级：国贸110、310 课程名称：外贸单证实务 使用学期：2012－2013－1

淮阴工学院 经济管理学院经贸易系

2012年11月

一、贸易背景资料： 1、合同：

2008年2月15日（周五），浙江金苑进出口有限公司与英国的SIK贸易有限公司签订了一份全棉女式夹克出口的销售合同，具体内容如下：

SALES CONTRACT NO.: ZJJY0739 DATE: FEB. 15, 2008 THE SELLER: ZHEJIANG JINYUAN IMPORT & EXPORT CO., LTD. 118 XUEYUAN STREET, HANGZHOU, P.R.CHINA THE BUYER: SIK TRADING CO., LTD. 16 TOM STREET, DUBAI, U.A.E. This Contract is made by and between the Buyer and Seller, whereby the Buyer agree to buy and the Seller agree to sell the under-mentioned commodity according to the terms and conditions stipulated below： Commodity & specification Ladies Jacket（6204320090） Style no. L357 Style no. L358 Shell: woven twill 100% cotton Lining: Woven 100% polyester As per the confirmed sample of Jan. 30, 2008 and Order no.SIK768 TOTAL Quantity 2250pcs 2250pcs Unit price CIF Dubai, U.A.E. USD12.00/pc USD12.00/pc Amount USD27000.00 USD27000.00 4500pcs USD54000.00 TOTAL CONTRACT VALUE: SAY U.S. DOLLARS FIFTY THREE THOUSAND FIVE HUNDRED ONLY. Size/color assortment for Style no. L357: Unit: piece Size White Red Total Size White Blue Total S 180 180 360 S 180 180 360 M 360 360 720 M 360 360 720 L 450 360 810 L 450 360 810 XL 180 180 360 XL 180 180 360 Total 1170 1080 2250 Total 1170 1080 2250 Size/color assortment for Style no. L358: Unit: piece More or less 5% of the quantity and the amount are allowed.

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PACKING: 9 pieces of ladies jackets are packed in one export standard carton, solid color and solid size in the same carton.. MARKS: Shipping mark includes SIK, S/C no., style no., port of destination and carton no. Side mark must show the color, the size of carton and pieces per carton. TIME OF SHIPMENT : Within 60 days upon receipt of the L/C which accord with relevant clauses of this Contract. PORT OF LOADING AND DESTINATION: From Shanghai, China to Dubai, U.A.E. Transshipment is allowed. and partial shipment is prohibited. INSURANCE: To be effected by the seller for 110% of invoice value covering All Risks as per CIC of PICC dated 01/01/1981. TERMS OF PAYMENT : By irrevocable Letter of Credit at 30 days after sight, reaching the seller not later than Mar. 5, 2008 and remaining valid for negotiation in China for further 15 days after the effected shipment. In case of late arrival of the L/C, the seller shall not be liable for any delay in shipment and shall have the right to rescind the contract and /or claim for damages. DOCUMENTS: + Signed Commercial Invoice in triplicate. + Full set of clean on board ocean Bill of Lading marked “freight prepaid” made out to order of shipper blank endorsed notifying the applicant. + Insurance Policy in duplicate endorsed in blank. + Packing List in triplicate. + Certificate of Origin certified by Chamber of Commerce or CCPIT. INSPECTION: The certificate of Quality issued by the China Entry-Exit Inspection and Quarantine Bureau shall be taken as the basis of delivery. CLAIMS: In case discrepancy on the quality or quantity (weight) of the goods is found by the buyer, after arrival of the goods at the port of destination, the buyer may, within 30 days and 15 days respectively after arrival of the goods at the port of destination, lodge with the seller a claim which should be supported by an Inspection Certificate issued by a public surveyor approved by the seller. The seller shall, on the merits of the claim, either make good the loss sustained by the buyer or reject their claim, it being agreed that the seller shall not be held responsible for any loss or losses due to natural cause failing within the responsibility of Ship-owners of the Underwriters. The seller shall reply to the buyer within 30 days after receipt of the claim. LATE DELIVERY AND PENALTY：

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In case of late delivery, the Buyer shall have the right to cancel this contract, reject the goods and lodge a claim against the Seller. Except for Force Majeure, if late delivery occurs, the Seller must pay a penalty, and the Buyer shall have the right to lodge a claim against the Seller. The rate of penalty is charged at 0.5% for every 7 days, odd days less than 7 days should be counted as 7 days. The total penalty amount will not exceed 5% of the shipment value. The penalty shall be deducted by the paying bank or the Buyer from the payment. FORCE MAJEURE: The seller shall not held responsible if they, owing to Force Majeure cause or causes, fail to make delivery within the time stipulated in the Contract or cannot deliver the goods. However, in such a case, the seller shall inform the buyer immediately by cable and if it is requested by the buyer, the seller shall also deliver to buyer by registered letter, a certificate attesting the existence of such a cause or causes. ARBITRATION: All disputes in connection with this contract or the execution thereof shall be settled amicably by negotiation. In case no settlement can be reached, the case shall then be submitted to the China International Economic Trade Arbitration Commission for settlement by arbitration in accordance with the Commission?s arbitration rules. The award rendered by the commission shall be final and binding on both parties. The fees for arbitration shall be borne by the losing party unless otherwise awarded. This contract is made in two original copies and becomes valid after signature, one copy to be held by each party. Signed by: THE SELLER: THE BUYER: ZHEJIANG JINYUAN IMPORT & EXPORT CO., LTD. SIK TRADING CO., LTD 李 立 Jack Black 2、信用证： MT 700 ISSUE OF A DOCUMENTARY CREDIT SENDER HSBC BANK PLC，DUBAI, U.A.E. RECEIVER HANGZHOU CITY COMMERCIAL BANK, HANGZHOU, CHINA SEQUENCE OF TOTAL 27 ： 1 / 1 FORM OF DOC. CREDIT 40A： IRREVOCABLE DOC. CREDIT NUMBER 20 ： FFF07699 DATE OF ISSUE 31C： 080225 APPLICABLE RULES 40E： UCP LATEST VERSION DATE AND PLACE OF 31D： DATE 080513 PLACE IN CHINA EXPIRY. APPLICANT 50 ： SIK TRADING CO., LTD. 16 TOM STREET, DUBAI, U.A.E. BENEFICIARY 59 ： ZHEJIANG JINYUAN IMPORT & EXPORT CO., LTD. 118 XUEYUAN STREET, HANGZHOU, P.R.CHINA AMOUNT 32B： CURRENCY USD AMOUNT 54000.00 AVAILABLE WITH/BY 41D： ANY BANK IN CHINA, BY NEGOTIATION DRAFTS AT ... 42C： 30 DAYS AFTER SIGHT DRAWEE 42A： HSBC BANK PLC，NEW YORK PARTIAL SHIPMENT 43P： PROHIBITED TRANSSHIPMENT 43T： ALLOWED PORT OF LOADING/ 44E： CHINESE MAIN PORT AIRPORT OF DEPARTURE PORT OF DISCHARGE 44F： DUBAI, U.A.E.

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LATEST DATE OF SHIPMENT DESCRIPTION OF GOODS AND/OR SERVICES. 44C： 080428 45A： 4500 PIECES OF LADIES JACKET, SHELL: WOVEN TWILL 100% COTTON, LINING: WOVEN 100% POLYESTER, ORDER NO.SIK768, AS PER S/C NO. ZJJY0739 STYLE NO. QUANTITY UNIT PRICE AMOUNT L357 2250PCS USD12.00/PC USD27000.00 L358 2250PCS USD12.00/PC USD27000.00 AT CIF DUBAI, U.A.E. 46A： + COMMERCIAL INVOICE SIGNED IN TRIPLICATE. + PACKING LIST IN TRIPLICATE. + CERTIFICATE OF CHINESE ORIGIN CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT. + INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE, COVERING ALL RISKS OF CIC OF PICC (1/1/1981) INCL. WAREHOUSE TO WAREHOUSE AND I.O.P AND SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT. + FULL SET (3/3) OF CLEAN ?ON BOARD? OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. + SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, QUANTITY,NET WEIGHT AND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OF LADING. 47A： + DOCUMENTS DATED PRIOR TO THE DATE OF THIS CREDIT ARE NOT ACCEPTABLE. + THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS. + MORE OR LESS 5 PCT OF QUANTITY OF GOODS IS ALLOWED. + TRANSSHIPMENT ALLOWED AT HONGKONG ONLY. + SHORT FORM/CHARTER PARTY/THIRD PARTY BILL OF LADING ARE NOT ACCEPTABLE. + SHIPMENT MUST BE EFFECTED BY 1×40?FULL CONTAINER LOAD. B/L TO SHOW EVIDENCE OF THIS EFFECT IS REQUIRED. + THE GOODS SHIPPED ARE NEITHER ISRAELI ORIGIN NOR DO THEY CONTAIN ISRAELI MATERIALS NOR ARE THEY EXPORTED FROM ISRAEL, BENEFICIARY?S CERTIFICATE TO THIS EFFECT IS REQUIRED. + ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT A DISCREPANCY FEE OF USD60.00 PLUS TELEX COSTS OR OTHER CURRENCY EQUIVALENT. THIS CHARGE WILL BE DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE ELECT TO CONSULT THE APPLICANT FOR A WAIVER 71B： ALL CHARGES AND COMMISSIONS OUTSIDE U.A.E. ARE FOR ACCOUNT OF BENEFICIARY EXCLUDING REIMBURSING FEE. 48 ： WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT. 49 ： WITHOUT 53A： HSBC BANK PLC，NEW YORK 78 ： ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOT BY COURIER TO HSBC BANK PLC，TRADE SERVICES,DUBAI BRANCH, P O BOX 66, HSBC BANK BUILDING 312/45 Al SUQARE ROAD, DUBAI, UAE. DOCUMENTS REQUIRED ADDITIONAL CONDITION CHARGES PERIOD FOR PRESENTATION CONFIRMATION INSTRUCTION REIMBURSING BANK INFORMATION TO PRESENTING BANK

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3、其他资料

2008年4月11日（周五），浙江金苑进出口有限公司收到委托生产S/C NO.: ZJJY0739项下全棉女式夹克生产的浙江嘉兴洞天服装厂的货物实际出运信息如下：

品名 Invoice No.: Invoice Date: JY08018 APR. 11, 2008 全棉女式夹克 数量 装箱率 纸箱重量 纸箱尺寸 B/L No. Ocean Vessel Voy. No. Container / Seal No. Marks & Nos. Style no. L357：2250件 Style no. L358：2268件 9件/纸箱 毛重10公斤/箱，净重9公斤/箱 45CM×45CM×58CM 2651 QING YUN HE， VOY. NO. 132S 1×40?FCL CN: GATU8585677 SN:3320999 SIK S/C no.：ZJJY0739 Style no.：L357/ L358 Port of destination：DUBAI, U.A.E. Carton no.：1-500 二、遵循“正确、完整、及时、简洁和清晰”制单要求，完成以下工作任务：

任务1：制作商业发票、制作装箱单

任务2：2008年4月11日，根据浙江嘉兴洞天服装厂提供的货物出货信息和以下单据信息，制作订舱委托书和办理订舱手续。

任务3：根据信用证的要求，浙江金苑进出口有限公司外贸单证员可以向浙江省或杭州市贸促会（也可以向浙江省出入境检验检疫局）申领一般原产地证。2008年4月10日，外贸单证员根据L/C的规定：“+ CERTIFICATE OF CHINESE ORIGIN CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT.”，办理一般原产地证。

任务4：2008年4月16日，在完成托运手续确认船期后，浙江金苑进出口有限公司外贸单证员根据信用证中保险单条款“+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE, COVERING ALL RISKS OF CIC OF PICC (1/1/1981) INCL. WAREHOUSE TO WAREHOUSE AND I.O.P AND SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT.”和“+ THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS.”等其他相关条款，制作投保单，准备投保单据向保险公司办理投保手续。

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任务5：根据信用证中有关装船通知和受益人证明的条款：“SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, QUANTITY, NET WEIGHT AND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OF LADING.”和“THE GOODS SHIPPED ARE NEITHER ISRAELI ORIGIN NOR DO THEY CONTAIN ISRAELI MATERIALS NOR ARE THEY EXPORTED FROM ISRAEL, BENEFICIARY’S CERTIFICATE TO THIS EFFECT IS REQUIRED.” 制作装运通知和受益人证明

任务6：2008年4月23日（周三），浙江金苑进出口有限公司外贸单证员陈红制作好附属单据后 准备根据信用证交单期要求交单之前，根据信用证和商业发票制作汇票。 1．商业发票 ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD. 118 XUEYUAN STREET, HANGZHOU, P.R.CHINA TEL： 0086-571-86739178 FAX： 0086-571-86739178 COMMERCIAL INVOICE To: Invoice No.: Invoice Date: S/C No.: S/C Date: From: To: Issued By: Date of Issue: Marks and Numbers Number and kind of package Description of goods Quantity Unit Price Amount Letter of Credit No.: TOTAL: SAY TOTAL:

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2．装箱单 ZHEJIANG JINYUAN IMPORT AND EXPORT CO.,LTD. 118 XUEYUAN STREET, HANGZHOU, P.R.CHINA TEL： 0086-571-86739178 FAX： 0086-571-86739178 PACKING LIST To: . Invoice No.: Invoice Date: S/C No.: S/C Date: From: Number and kind of package Description of goods TOTAL: TOTAL AMOUNT: To: Issued By: Letter of Credit No.: Date of Issue: Marks and Numbers Quantity Package G.W N.W Meas.

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3.提单

Shipper Insert Name, Address and Phone B/L No. 2651 Consignee Insert Name, Address and Phone Notify Party Insert Name, Address and Phone Ocean Vessel Voy. No. 中远集装箱运输有限公司 COSCO CONTAINER LINES TLX: 33057 COSCO CN FAX: +86(021) 6545 8984 ORIGINAL Port of Loading Port of Discharge Marks & Nos. Container / Seal No. 5 Port of Destination Port-to-Port BILL OF LADING Shipped on board and condition except as other-…… No. of Containers or Packages L Description of Goods Gross Weight Kgs Measurement Description of Contents for Shipper?s Use Only (Not part of This B/L Contract) Total Number of containers and/or packages (in words) Ex. Rate: Prepaid at Total Prepaid Payable at No. of Original B(s)/L Place and date of issue SHANGHAI APR.22 2008 Signed for the Carrier COSCO CONTAINER LINES +++

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4.保险单

海洋货物运输保险单

发票号次： 第一正本 保险单号次

INVOICE NO THE FIRST ORIGINAL POLICY NO NP47/

中国人民保险公司（以下简称本公司）

This Policy Of Insurance witnesses that People?s Insurance Company of China（hereinafter called “the

根 据 company”） at the request of （以 下 简 称 被 保 险 人）的 要 求,由 被 保 险 人 向 本 公 司 缴 付 约 定 (hereinafter called the “Insured”) and in consideration of the agreed premium being paid to the Company by的 保 险 费,按照本保险单承保险别和背面所载 条 款 与 下 列 the Insured，undertakes to insure the undermentioned goods in transportation subject to the conditions of this特 殊 条 款 承 保 下 述 货 物 运 输 保 险，特 立 本 保 险 单。

Policy as per the Clauses printed overleaf and other special clauses attached hereon。

标 记 包装及数量 MARKS. & NOS. QUANTITY 保险货物项目 保险金额 DESCRIPTION OF GOODS AMOUNT INSURED 总 保 险 金 额：

Total Amount Insured: 保费 费率 装载运输工具

Premium As Arranged Rate As Arranged Per Conveyance S.S. 开航日期 自 至

Slg on or abt. From To 承保险别: Conditions :

所 保 货 物，如 遇 出 险，本 公 司 凭 第一 正 本 保 险 单 及 其 有 关 证 件 给Claims，if any ，payable on surrender of the first original of the Policy together with other relevant documents。付 赔 款。 所 保 货 物，如 发 生 本 保 险 单 项 下 负 责 赔 偿 的 损 失 或 事In the event of accident whereby loss or

damage may result in a claim under this Policy immediate notice

故，应 立 即 通 知 本 公 司 下 述 代 理 人 查 勘。

applying for survey must be given to the Company?s Agent as mentioned hereunder:

中国人民保险公司XX分公司

THE PEOPLE’S INSURANCE CO. OF CHINA

XX BRANCH 赔款偿付地点

CLAIM PAYABLE AT

DATE_______________________________ ____________________

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