教材单证、案例单证分析及各章附件单证01

第一章: 国际贸易单证的基本要求、流程和发展趋势

案例

合 同

ＣＯＮＴＲＡＣＴ

ＯＲＩＧＩＮＡＬ THE SELLER: SHANGHAI TEXTILES IMP. & EXP. CORP.SHANGHAI CONTRACT NO: GL0082

27 ZHONGSHAN ROAD E, 1. SHANGHAI, CHINA DATE:Oct.5，2000 TELEPHONE: 86-21-63218467 FAX: 86-21-63291267 PLACE: SHANGHAI

THE BUYER: SUPERB AIM (HONG KONG) LTD.,

RM.504 FUNGLEE COMM BLDG. 6-8A PRATT AVE., TSIMSHATSUI, KOWLOO, HONG KONG

THE BUYER AND SELLER HAVE AGREE TO CONCLUDE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW: 1. COMMODITY & SPECIFICATION 2.QUANTITY 3.UNIT PRICE 4.AMOUNT PACKING & SHIPPING MARK (PCS.) 80% COTTON 20% POLYESTER LADIES KNIT JACKET CIF H.K. ART.NO.49394 (014428) 600 US $14.25 USD 8550.00 ART.NO 49393 (014428) 600 US $14.25 USD 8550.00 ART.NO.55306 (014429) 600 US $14.25 USD 8550.00 REMARKS:1)EACH IN PLASTIC BAGS, 24 BAGS TO A TOTAL: USD 25,650.00 CARTON TOTAL 75 CARTONS 2) SHIPPING MARK : SUPERB H.K. NO.1-75 MADE IN CHINA TOTAL VALUE: SAY US DOLLARS TWENTY-FIVE THOUSAND SIX HUNDRED AND FIFTY ONLY. TIME OF SHIPMENT: Within 45 days of receipt of letter of credit and not later than the month of Dec. 2000 with partial shipments and transshipment allowed. PORT OF LOADING & DESTINATION: FROM SHANGHAI TO HONG KONG

TERMS OF PAYMENT: By 100% Confirmed Irrevocable Sight Letter of Credit opened by the buyer to reach the

Seller not later than Oct.31th.2000 and to be available for negotiation in China until the 15th day after the date of 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.

INSURANCE: To be effected by the seller for 110% of the CIF invoice value covering ALL RISKS AND

WAR RISK as per China Insurance Clauses.

TERMS OF SHIPMENT: To be governed by “INCOTERMS 2000”. For transactions concluded on

CIF terms, all surcharges including port congestion surcharges, etc. levied by the shipping company ,in addition to freight, shall be for the

1

Buyer?s account..

The Buyer: The Seller

SUPERB AIM (HONG KONG) LTD., SHANGHAI TEXTILES IMP.& EXP. CORP.

国外来证：

000CT20 14:57:32 LOGICAL TERMINAL POO5

MT:S700 ISSUE OF DOCUMENTARY CREDIT PAGE 00001

FUNC SWPR3

UMR 00182387

APPLICATIONG HEADER 0700 1547 970225 SAIB H.K.JTC×××3846 992024 001015 1447

?NANYANG COMMERCIAL BANK LTD.

?HONGKONG

USER HEADER SERVICE CODE 103: BANK PRIORITY 113: MSG USER REF 108:

INFO.FROMC1 115:

SEQUE NCE OF TOTAL ?27: 1/2

FORM OF DOC. CREDIT ?40: REVOCABLE DOC, CREDIT NUMBER ?20: L8959344

DATE OF ISSUE ?31C: 001020 EXIPRY ?31D: DATE 001231 AT NEGOTIATING BANK?S COUNTER APPLICANT ?50: SUPERB AIM (HONG KONG) LTD. HONG KONG BENEFICIARY ?59: SHANGHAI TEXTILES IMP& EXP CORPORATION

27 ZHONGSHAN ROAD E, 1

SHANGHAI, CHINA

AMOUNT ?32B: CURRENCY USD AMOUNT 25,6500.00

AVAILABLE WITH/BY ?41D: NANYANG COMMERTIAL BANK, LTD.H.K. BY NEGOTIATION

DRAFTS AT… ?42C: DRAFTS AT 20 DAYS? SIGHT FOR FULL INVOICE VALUE

DRAWEE ?42A: NANYANG COMMERCIAL BANK, LTD. PARTIAL SHIPMENTS ?43P: ALLOWED

TRANSSHIPMENT ?43T: PROHIBITED

LOADING IN CHARGE ?44A: SHIPMENT FROM CHINESE PORT (S) FOR TRANSPORT TO ?44B: SINGAPORE/Hong Kong

LATEST DATE OF SHIP ?44C: 001215

DESCRIPT.OF GOODS ?45A: 80%COTTON 20%POLYESTER LADIES KNIT JACKET

AS PER S/C NO.GL0082

ART.NO. QUANTITY UNIT PRICE 49394(014428) 600 PIECES USD14.25 49393(014428) 600 PIECES USD14.25 55306(014429) 600 PIECES USD14.25

2

PRICE TERM: CIF H.K.

DOCUMENTS REQUIRED ?46A :

+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER

OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT COLLECT”NOTIFY APPLICANT (WITH FULL NAME AND ADDRESS).

+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATION S/C NO.

+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK, FOR 120 PCT OF THE INVOICE VALUE INCLUDING: THE INSTITUTE CARGO CLAUSES (A), THE INSTITUTE WAR CLAUSES, INSURANCE CLAIMS TO BE PAYABLE AT DESTINATION IN THE CURRENCY OF THE DRAFTS. +CERTIFICATE OF ORIGIN GSP FORM A IN ONE ORIGINAL AND ONE COPY.

+PACKING LIST IN 3 FOLD +BENEFICIARY?S CERTIFICATE STATING THAT ALL DOCUMENTS HAS BEEN SENT WITHIN 10 DAYS AFTER SHIPMENT. ADDITIONAL COND. ? 47:

1.T.T. REIMBURSEMENT IS PROHIBITED.

2.THE GOODS TO BE PACKED IN EXPORT STRONG COLORED

CARTONS.

3.INSPECTION IS TO BE EFFECTED BEFORE SHIPMENT AND RELEVANT CERTIFICATED/REPORTS ARE REQUIRED FROM THE

INSPECTING AGENCY OR INSPECTOR DESIGNATED BY THE BUYER.

DETAILS OF CHARGES ? 71B:

ALL BANKING CHARGES OUTSIDE HONG KONG INCLUDING

REIMBURSEMENT BENEFICIARY.

COMMISSION

ARE

FOR

ACCOUNT

OF

PRESENTATION PERIOD ? 48:

DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE

DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT. CONFIRMATION ? 49: WITHOUT

INSTRUCTION ? 78:

THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL

DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US(NANYANG

COMMERCIAL BANK,LTD.WESTERN DISTRICT BILLS CENTER 128 BONHAM STRAND E. HONG KONG) IN ONE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT

THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.

TRAILER: ORDER IS MAC: 3CDFF763 CHK: 8A1AA1203070

3

(出口)现以海运出口单证工作流程为例，简述示意图如下

出口前的准备

图1-1 海运出口单证工作程序示意图

4

持全套货运单连同信用证向银行办理议付 编制 出口 计划 组织 出口 货源 调研国 外市场 情况 制订出口 商品经营 方案 建立 客户 关系 开展 广告 宣传 办理 商标 注册 贸易磋商 询盘 发盘 还盘 接受 签订合同 履行合同 备货 加工 包装 刷唛 催证 审证 改证 向商检局报检 租船订舱 办理保险 发运货物、办理报关 检验证书 海关检验放行 制作有关单据 货物装船后取得提单 保险单 向买方发装船通知 汇集有关的单证 (进口)下面以海运进口单证工作程序为例，简述示意图如下

图1-2 海运进口单证工作程序示意图

租船定舱 签订合同 编制进口 计划报批 安排订购市场 和选择交易对象 制订具体的进口 商品经营方案 进口前的准备 贸易磋商 询盘 发盘 还盘 接受 履行合同 申请开证 发催装通知 银行审单付款 办理保险 货物装船 买汇、赎单 报检 报关 拨交、结算 5

第二章 交易磋商和合同的签订

其往来的电传

Aug 8, 2001

Incoming Telex

INTERESTED IN LADIES? 55% ACRYLIC 45% COTTON KNITTED BLOUSE 400 DOZS PROMPT SHIPMENT PLEASE QUOTE Aug 12, 2001 Outgoing Telex

LADIES? 55% ACRYLIC 45% COTTON KNITTED BLOUSE 400 DOZS PACKED IN CARTONS USD 50 PER DOZ CIF LESS 3% DISCOUNT N.Y. SHIPMENT ON OR BEFOR DEC.20,2001 SIGHT CREDIT SUBTECT REPLY HERE SIXTEENTH. Aug 15, 2001 Incoming Telex

YOUR TLX TWELFTH REGRET UNABLE ACCEPT COMPETITORS QUOTING SIMILAR QUALITY USD 45 PLEASE REPLY IMMEDIATELY. Aug 18,2001 Outgoing Telex

OURS TWELFTH RENEW OFFER SUBTECT REPLY TWENTIETH OUR TIME Aug 20, 2001 Incoming Telex

YOURS EIGHTEENTH ACCEPT PROVIDED USD 45 CIF LESS 3% DISCOUNT D/P AT SIGHT SHIPMENT IN NOV PLEASE CONFIRM. Aug 23, 2001

Outgoing Telex

YOURS TWENTIETH BEST USE 48.5 SIGHT CREDIT SUBTECT REPLY REACHING HERE TWENTY-FIFTH. Aug 24, 2001 Incoming Telex

YOURS TWENTY-THIRD ACCEPT BOOK ADDITIONAL 100 DOZS SAME TERMS REPLY PROMPTLY. Aug 26, 2001 Outgoing Telex

YOURS TWENTY-FOURTH CONFIRMED PLEASE OPEN L/C IMMEDIATELY Aug 28, 2001 Incoming Telex

YOURS TWENTY-SIXTH CREDIT WILL BE OPENED BY CRYSTAL KOBE LTD. N.Y. U.S.A.

6

1.现以美国CRYSTAL KOBE LTD.向上海市纺织品进出口公司发出一封询盘函

CRYSTAL KOBE LTD

1410 BROADWAY, ROOM 300 NEW YORK, NY10018 U.S.A.

TEL: 599-525-7000 FAX: 73423 FNCB HX

TO: SHANGHAI TEXTILES IMPORT &EXPORT CORPORATION

(FAX: 8621-65124743)

FM: CRYSTAL KOBE LTD. (FAX: 73423 FNCB HX) DT: August 8, 2001

Dear Sirs:

We are importers of textiles and manufactured cotton goods. We have recently conclude some satisfactory business with CHINA TEX KNITWEAR AND MANUFACTURED GOODS IMPORT & EXPORT CORPORATION. We now have a good demand for ladies? blouse 400 DOZ and therefore write to you in the hope of establishing business relations.

From your recently published catalogue, we notice that you are able to supply ladies? blouse, and we should be grateful if you would kindly send us some samples of the goods which you can supply together with a comprehensive price list giving details of packing and specification the time of shipment so as to enable us to go fully into the possibilities of business.

We look forward to your early news and trust that through our mutual cooperation we shall be able to conclude some transactions with you in the near feature.

Yours Faithfully CRYSTAL KOBE LTD. Purchasing Manager

7

2.上海市纺织品进出口公司向美国CRYSTAL KOBE LTD.发盘，拟写了一份发盘函。报价单见式样2-1

SHANGHAI TEXTILES IMPORT & EXPORT

CORPORATION

27. CHUNGSHAN ROAD E.1.

SHANGHAI CHINA

TEL: 8621-65342517 FAX: 8621-65724743

TO: CRYSTAL KOBE LTE. (FAX: 73423 FNCB HX)

FM: SHANGHAI TEXTILES IMPORT & EXPORT CORPORATION DT: August 12, 2001

Dear Sirs:

We are very pleased to receive your enquiry of 8th August and enclose our price list giving the details you ask for. Also by separate post we are sending you some samples and feel confident that when you have examined you will agree that the goods are both excellent in quality and reasonable in price.

Because of their softness and durability, our all ladies? blouse are rapidly becoming popular and after studing our prices you will learn that we are finding it difficult to meet the demand.

We look forward very much to the pleasure of receiving an order from you.

Yours Sincerely

SHANGHAI TEXTILES IMPORT & EXPORT CORP.

× × ×

8

式样2—1报价单

中国纺织品进出口公司上海市分公司

CHINA NATIONAL TEXTILE IMPORT & EXPORT CORPORATION

SHANGHAI BRANCH

27 Chungshan Road E.1 SHANGHAI CHINA TEL：8621-65342517 FAX：8621-65124743

报价单 QUOTATION 致

Messrs.…CRYSTAL KOBE LTD. 日期

Dated…AGU.8，2001. 兹报供下列商品，均以我最后确认为准

The following articles are quoted subject to our final confirmation:

货号 品名 规格 包装 单价 装船期 ART.NO. COMMODITY SPECIFICATIONS PACKING UNIT PRICE SHIPMENT

H32331SE LADIES?BLOUSE 55?RYLIC IN CORTON USD 50 PER DOZ CIF NY

45% COTTON

KNITTED ON OR BEFORE

DEC.20，2001

. 付款方式

PAYMENT： BY SIGHT L/C

保险

INSURANCE：For 110% INVOICE VALUE COVERING ALL RISKS

有错当查 E.&.O.E.

9

3.美国CRYSTAL KOBE LTD. 收到上海纺织品进出口公司的发盘给出了还盘函

CRYSTAL KOBE LTD.

1410 BROADWAY, ROOM 300 NEW YORK, NY10018 U.S.A.

TEL: 599-525-7000 FAX: 73423 FNCB HX

TO: SHANGHAI TEXTILES IMPORT &EXPORT CORPORATION

(FAX: 8621-65124743)

FM: CRYSTAL KOBE LTD. (FAX: 73423 FNCB HX) DT: August 20, 2001

Dear Sirs:

Thank you for your letter dated August 12, 2001 and attached quotation.

After careful examining and comparison with other brands of similar products, we found that your price is higher than the average in the market. In order to allow us a better competing position, we shall be grateful if you could reduce the price to USD 45 per DOZ CIF LESS 3% DISCOUNT. Moreover, we advise you to make some adjustment of your terms of payment L/C to D/P at sight and that the time of shipment should be on or before NOV 20, 2001.

We hope we can enter a lasting business relationship with you and look forward to receiving your reply.

Yours Faithfully, CRYSTAL KOBE LTD. Purchasing Manager

10

4.上海纺织品进出口公司收到美国CRYSTAL KOBE LTD. 的还盘后，给出了一封还函

SHANGHAI TEXTILES IMPORT & EXPORT

CORPORATION

27. CHUNGSHAN ROAD E.1.

SHANGHAI CHINA

TEL: 8621-65342517 FAX: 8621-65724743

TO: CRYSTAL KOBE LTE. (FAX: 73423 FNCB HX)

FM: SHANGHAI TEXTILES IMPORT & EXPORT CORPORATION DT: August 23, 2001

Dear Sirs:

We have received your fax of August 20, 2001. We are sorry to tell you that your prices are not appropriate to us. As you know, wages and materials have risen considerably theses days.

We are compelled to adjust our prices to cover the increasing cost. USD 48.5 per DOZ is our lowest level, which leaves us with only the smallest profit.

Although we have confidence in your integrity, our usual terms of payment by sight L/C remain unchanged in all cases with new clients. So for the time being, we regret our inability to accept your D/P terms. Maybe after several smooth and satisfactory transactions, we can consider other flexible ways.

The time of shipment should be effected within 2 months from receipt of the relevant L/C.

For your information, the demand for our products has been extremely great recently. This offer is valid for 5 days and we looking forward to receiving your order at the earliest date.

Yours Sincerely

SHANGHAI TEXTILES IMPORT & EXPORT CORP.

× × ×

11

5. 美国CRYSTAL KOBE LTD. 收到上海纺织品进出口公司的回函后，于2001

年8月24日回函表示接受，并按回样条件再订100打。上海纺织品公司于26日回函确认，并要求对方尽快开立信用证

SHANGHAI TEXTILES IMPORT & EXPORT

CORPORATION

27. CHUNGSHAN ROAD E.1.

SHANGHAI CHINA

TEL: 8621-65342517 FAX: 8621-65724743

TO: CRYSTAL KOBE LTE. (FAX: 73423 FNCB HX)

FM: SHANGHAI TEXTILES IMPORT & EXPORT CORPORATION DT: August 26, 2001

Dear Sirs:

Thank you for your fax of August 24, 2001.

Enclosed are two copies of your Sales Confirmation No 21SSG-017. Please sign and return one copy for our file.

We can assure you of the high quality as well as the punctuate delivery so long as the relative L/C reaches our end in time. We suppose the conclusion of this transaction will lead to more business in future.

We appreciate your co-operation and look forward to receiving your further orders.

Yours Truly

SHANGHAI TEXTILES IMPORT & EXPORT CORP.

× × ×

12

式样2——2售货确认书

中国纺织品进出口公司上海市分公司

CHINA NA TIONAL TEXTILES IMPORT & EXPORT CORPORATION

SHANGHAI BRANCH

27 Chungshan Road E.1 SHANGHAI CHINA TEL：8621-65342517 FAX：8621-65124743

编号

TO：CRYSTAL KOBE LTD. No. 21SSG-017

售 货 确 认 书 日期

SALES CONFIRMATION Date：AUG.26,2001

货号 品 名 及 规 格 数量 单价及价格条款 金额 ART.NO. COMMODITY AND

SPECIFICATION QUANTITY UNIT PRICE&TERMS AMOUNT H32331SE LADIES? 55% ACRYLIC

45% COTTON 120 CARTON USD 48.5 PER DOZ USD24,250 KNITTED BLOUSE CIFC3% NEW YORK

总金额

TOTAL AMOUNT USD24,250 装运条款

SHIPMENT： SHIPMENT ON OR BEFOR NOV. 20,2001 WITH PARTIAL SHIPMENTS ARE NOT ALLOWED TRANSSHIPMENT IS ALLOWED FROM SHANGHAI TO NEW YORK 付款方式

PAYMENT： THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT REMAINED VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT。 保 险

INSURANCE：THE SELLER SHALL COVER INSUREANCE AGAINST ALL RISKS FOR 110 % OF THE TLTAL INVOICE VALLUE AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSE OF P.I.C.C.DATED JAN.1ST，1981。

注 意 请完全按本售货确认书开证并在证内注明本售货确认书号码。

IMPORTANT：PLEASE ESTABLISH L/C EXACTLY ACCORDING TO THE TERMS AND CONDITIONS OF THIS S/C AND WITH THIS S/C NUMBER INDICATED。

SHANGHAI TEXTILES I/E CORPORATION

买方 （The Buyers） 卖方 （The Sellers）

13

式样2—3出口合同

正本 上海市纺织品进出口公司 SHANGHAI TEXTILES IMPORT&EXPORT CORPORATION (ORIGINAL)

中国上海中山东一路27号 合 同 号 码

27 Zhong Shan Road (E.1.) Shanghai, China Contract No.

买 方： 合

同 日 期：

The Buyers： CONTRACT Date： 传 真：

FAX：021—291730 . 电 传 号：

Telex number：TEXTILE 兹经买卖双方同意，由买方购进，卖方出售下列货物，并按下列条款签订本合同：

This CONTRACT is made by and between the Buyers and the Sellers；whereby the Buyers agree to buy and the Sellers agree to sell the undermentioned goods on the terms and conditions stated below：

（1）货物名称、规格、包装及唛头 （2）数量 （3）单价 （4）总值 （5）装运期限 Name of Commodity, Specifications, Quantity Unit Price Total Amount Time of Shippment Packing Terms and Shipping Marks

（6） 装 运 口 岸： Port of Loading： （7） 目 的 口 岸：

Port of Destination ：

（8） 付 款 条 件：买方在收到卖方关于预计装船日期及准备装船的数量的通知后，应于装运前20天，通过上海中国银行开立以卖方为受益人的不可撤销的信用证。该信用证凭即期汇票及本合同第（9）条规定的单据在开证行付款。

Terms of Payment：Upon receipt from the Sellers of the advice as to the time and quantify expected ready for shipment, the Buyers shall open, 20days before shipment, with the Bank of China ,Shanghai, an irrevocable Letter of Credit in favour of the Sellers payable by the opening bank against sight draft accompanied by the documents as stipulated in Clause (9) of this Contract.

（9）单 据：各项单据均须使用与本合同相一致的文字，以便买方审核查对： Documents：To facilitate the Buyers to cheek up, all documents should be made in a version identical to that used in this contract.

填写通知目的口岸对外贸易运输公司的空白抬头、空白背书的全套已装船的清洁提单。（如本合同为FOB价格条件时，提单应注明“运费到付”或“运费按租船合同办理”字样；如本合同为CFR价格条件时，提单应注明“运费已付”字样。）

Complete set of Clean On Board Shipped Bill of Lading made out to order, blank endorsed, notifying the China National Foreign Trade Transportation Corporation ZHONGWAIYUN at the port of destination. (if the prise in this Contract is Based on FOB, marked “freight to collect” or “freight as per charter party”; if the price in this Contract is Based on CFR, marked “freight prepaid”.)

B. 发 票：注明合同号、唛头、载货船名及信用证号，如果分批装运，须注明分批号。 Invoice：indicating contract number, shipping marks, name of carrying vessel, number of the Letter of Credit and shipment number in case of partial shipments.

C. 装箱单及或重量单：注明合同号及唛头，并逐件列明毛重、净重。

Packing List and/or Weight Memo：indicating contract number, shipping marks, gross and net weights of each package.

D. 制造工厂的品质及数量、重量证明书。

Certificates of Quality and Quantity/Weight of the contracted goods issued by the manfactures. 品质证明书内应列入根据合同规定的标准进行化学成分、机械性能及其他各种试验结果。

14

Quality Certificate to show actual results of tests to be made, on chemical compositions, mechanical properties and all other tests called for by the Standard stipulated heron. E. 按本合同第（11）条规定的装运通知电报抄本。

Copy of telegram advising shipment according to Clause (11) of this Contract. F. 按本合同第（10）条规定的航行证明书。（如本合同为CFR价格条件时，需要此项证明书，如本合同为FOB价格条件时，则不需此项证明书。）

Vessel?s itinerary certificate as per Clause (10) of this Contract, (required if the price in this Contract is based on CFR：not required if the price in this Contract is based on FOB.)

份数 Number of 单证

copies Documents

寄送 required A B C D E F To be distributob 送交议付银行（正本） 3 4 3 3 1 1 to the negotiating bank (original)

送交议付银行（副本） 1 to the negotiating bank (duplicate)

空邮目的口岸外运公司（副本） 2 3 2 2

to ZHONGWAIYUN at the port of destination by airmail (duplicate) （10）装运条件

Terms of Shipment ：

A．离岸价条款 Terms of FOB Delivery：

a) 装运本合同货物的船只，由买方或买方运输代理人中国租船公司租订舱位。卖方负担货物的一切费用风险到货物装到船面为止。

For the goods ordered in this Contract, the carrying vessel shall be arranged by the Buyers or the Buyers? Shipping Agent China National Chartering Corporation. The Sellers shall bear all the charges and risks until the goods are effectively loaded on board the carrying vessel.

b) 卖方必须在合同规定的交货期限三十天前，将合同号码、货物名称、数量、装运口岸及预计货物运达装运口岸日期，以电报通知买方以便买方安排舱位。并同时通知买方在装港的船代理。倘在规定期内买方未接到前述通知，即作为卖方同意在合同规定期内任何日期交货，并由买方主动租订舱位。

The Sellers shall advise the Buyers by cable, and simultaneously advise the Buyers? shipping agent at the loading port, 30 days before the contracted time of shipment, of the contract number, name of commodity, quantity, loading port and expected date of arrival of the goods at the loading port, enabling the Buyers to arrange for shipping space. Absence of such advice within the time specified above shall be considered as Sellers? readiness to deliver the goods during the time of shipment contracted and the Buyers shall arrange for shipping space accordingly.

c) 买方应在船只受载期12天前将船名、预计受载日期、装载数量、合同号码、船舶代理人，以电报通知卖方。卖方应联系船舶代理人配合船期备货装船。如买方因故需要变更船只或更改船期时，买方或船舶代理人应及时通知卖方。

The Buyers shall advise the Sellers by cable, 12 days before the expected loading date, of the estimated laydays, contract number, name of vessel, quantity, to be loaded and shipping agent. The Sellers shall then arrange with the shipping agent for loading accordingly. In case of necessity for substitution of vessel or alteration of shipping schedule, the Buyers or the shipping agent shall duly advise the Sellers to the same effect.

d) 买方所租船只按期到达装运口岸后，如卖方不能按时备货装船，买方因而遭受的一切损失包括空舱费、延期费及/或罚款等由卖方负担。如船只不能于船舶代理人所确定的受载期内到达，在港口免费堆存期满后第16天起发生的仓库租费，保险费由买方负担，但卖方仍负有载货船只到达装运口岸后立即将货物装船之义务并负担费用及风险。前述各种损失均凭原始单据核实支付。

In the event of the Sellers? failure in effecting shipment upon arrival of the vessel at the loading port, all losses, including dead freight, demurrage fines etc. thus incurred shall be for Sellers? account. If the vessel fails to arrive at the loading port within the laydays. previously declared by the shipping agent, the storage charges and insurance premium from the 16th day after expiration of the free storage time at the port shall be borne by the Buyers. However, the Sellers shall be still under the obligation to load the goods on board the carrying vessel immediately after her arrival at the loading port, at their own expenses and risks. The expenses and losses mentioned above shall be reimbursed against original receipts or invoices. B． 成本加运费价条款 Terms of CFR Delivery：

卖方负责将本合同所列货物由装运口岸装直达班轮到目的口岸，中途不得转船。货物不得用悬挂买方不能接受的国家的旗帜的船只装运。

The Sellers undertake to ship the contracted goods from the port of loading to the port of destination on adirect liner, with no transhipment allowed. The contracte goods shall not be carried by a vessel flying the flag of

15

the countries which the Buyers can not accept.

（11）装运通知：卖方在货物装船后，立即将合同号、品名、件数、毛重、净重、发票金额、载货船名及装船日期以电报通知买方。

Advice of Shipment：The Sellers shall upon competition of loading, advise immediately the Buyers by cable of the contract number, name of commodity, number of packages, gross and net weights, invoice value, name of vessel and loading date.

（12）保 险：自装船起由买方自理，但卖方应按本合同第（11）条通知买方。如卖方未能按此办理，买方因而遭受的一切损失全由卖方负担。 Insurance：To be covered by the Buyers from shipment, for this purpose the Sellers shall advise the Buyers by cable of the particulars as called for in Clause(11) of this Contract, In the event of the Buyers being unable to arrange for insurance in consequence of the Sellers? failure to send the above advice, the Sellers shall be held responsible for all the losses thus sustained by the Buyers.

（13）检验和索赔：货卸目的口岸，买方有权申请中华人民共和国国家质量监督检验检疫总局进行检验。如发现货物的品质及/或数量/重量与合同或发票不符：除属于保险公司及/或船公司的责任外，买方有权在货卸目的口岸后90天内，根据中华人民共和国国家质量监督检验检疫总局出具的证明书向卖方提出索赔，因索赔所发生的一切费用（包括检验费用）均有卖方负担。FOB价格条件时，如重量短缺，买方有权同时索赔短重部分的运费。

Inspection and Claim：The Buyers shall have the right to apply to the General Administration of Quanlity Supervision, Inspection and Quarantine of the People?s Republic of China (AQSIQ) for inspection after discharge of the goods at the port of destination. Should the quality and/or quantity/weight be found not in conformity with the contract or invoice the Buyers shall be entitled to lodge claims with the Sellers on the basis of AQSIQ ?s Survey Report, within 90 days after discharge of the goods at the port of destination , with the exception, however, of those claims for which the shipping company and/or the insurance company are to be held responsible. All expenses incurred on the claim including the inspection fee as per the AQSIQ inspection certificate are to be borne by the Sellers. In case of FOB terms, the buyers shall also be entitled to claim freight for short weight if any.

（14）不可抗力：由于人力不可抗拒事故，使卖方不能在合同规定期限内交货或者不能交货，卖方不负责任。但卖方必须立即通知买方，并以挂号函向买方提出有关政府机关或者商会所出具的证明，以证明事故的存在。由于人力不可抗拒事故致使交货期限延期一个月以上时，买方有权撤销合同。卖方不能取得出口许可证不得作为不可抗力。

Force Majeure：In case of Force Majeure the Sellers shall not held responsible for delay in delivery or non-delivery of the goods but shall notify immediately the Buyers and deliver to the Buyers by registered mail a certificate issued by government authorities or Chamber of Commerce as evidence thereof. If the shipment is delayed over one month as the consequence of the said Force Majeure, the Buyers shall have the right to cancel this Contract. Sellers? inability in obtaining export licence shall not be considered as Force Majeure.

（15）延期交货及罚款：除本合同第（14）条人力不可抗拒原因外，如卖方不能如期交货，买方有权撤销该部分的合同，或经买方同意在卖方缴纳罚款的条件下延期交货。买方可同意给予卖方15天优惠期。罚款率为每10天按货款总额的1%。不足10天者按10计算。罚款自第16天起计算。最多不超过延期货款总额的5%。

Delayed Delivery and Penalty：Should the Sellers fail to effect delivery on time as stipulated in this Contract owing to causes other than Force Majeure as provided for in Clause (14) of this Contract, the Buyers shall have the right to cancel the relative quantity of the contract, Or altenatively, the Sellers may, with the Buyers? consent, postpone delivery on payment of penalty to the Buyers. The Buyers may agree to grant the Sellers a grace period of 15 days. Penalty shall be calculated from the 16th day and shall not exceed 5% of the total value of the goods involved.

（16）仲裁：一切因执行本合同或与本合同有关的争执，应由双方通过友好方式协商解决。如经协商不能得到解决时，应提交北京中国国际贸易促进委员会对外经济贸易仲裁委员会。按照中国国际贸易促进委员会对外经济贸易仲裁委员会仲裁程序暂行规定进行仲裁。仲裁委员会的裁决为终局裁决，对双方均有约束力。仲裁费用除非仲裁委员会另有决定外，由败诉一方负担。

Arbitration：All disputes in connection with this Contract or the execution thereof shall be friendly negotiation. If no settlement can be reached, the case in dispute shall then be submitted for arbitration to the Foreign Economic and Trade Arbitration Commission of the China Council for the Promotion of International Trade in accordance with the Provisional Rules of Procedure of the Foreign Economic and Trade Arbitration Commission of the China Council for the Promotion of International Trade. The Award made by the Commission shall be accepted as final and binding upon both parties. The fees for arbitration shall be borne by the losing party unless otherwise awarded by the Commission.

（17）附加条款：以上任何条款如与以下附加条款有抵触时，以以下附加条款为准。

Additional Clause ：If any of the above-mentioned Clauses is inconsistent with the following Additional Clause(s), the latter to be taken as authentic.

买 方 卖 方 The Buyers： The Sellers：

16

式样2—4进口合同

进 口 合 同

合同号码：

日期：

买方： 卖方：

兹经买卖双方同意，由买方购进，卖方出售下列货物，并按下列条款签订本合同：

（1）货物名称、规格、包装及唛头 （2）数量 （3）单价 （4）总值 （5）装运期限

（6）装运口岸： （7）目的口岸：

（8）付款条件：买方在收到卖方关于预计装船日期及准备装船的数量的通知后，应于装运前20天通过中国银行开立以卖方为受益人的不可撤销的信用证。该信用证凭即期汇款票及本合同第（9）条规定的单据在开证行付款。

（9）单据：各项单据均须使用与本合同相一致的文字，以便买方审核查对： A．填写通知目的口岸对外贸易运输公司的空白抬头、空白背书的全套已装船的清洁提单（如本合同为FOB价格条件时，提单应注明“运费到付”或“运费按租船合同办理”字样；如本合同为CFR价格条件时，提单应注明“运费已付”字样。）

B．发票：注明合同号、唛头、载货船名及信用证号；如果分批装运，须注明分批号。

C．装箱单及/或重量单：注明合同号及唛头、并逐件列明毛重、净重。 D．制造工厂的品质及数量/重量证明书。

品质证明书内应列入根据合同规定的标准进行化学成分、机械性能及其他各种试验的实际试验结果。

份 单

数 证

寄 送 A B C D E F 送交议付银行（正本） 3 4 3 3 1 1 送交议付银行（副本） 1 空邮目的口岸外运公司（副本） 2 2 2 2

E．按本合同第（11）条规定的装运通知电报抄本。

F．按本合同第（10）条规定的航行证明书（如本合同为CFR价格条件时，需要此项证明书；如本合同为FOB价格条件时，则不需此项证明书。）

17

（10）装运条件：

A．离岸价条款：

a)装运本合同货物的船只，由买方或买方运输代理人中国租船公司租订舱位。卖方负担货物的一切费用风险到货物装到船面为止。

b)卖方必须在合同规定的交货期限三十天前，将合同号码、货物名称、数量、装运口岸及预计货物运达装运口岸日期，以电报通知买方以便买方安排舱位。并同时通知买方在装港的船代理。倘在规定期限内买方未接到前述通知，即作为卖方同意在合同规定期内任何日期交货，并由买方主动租订舱位。

c)买方应在船只受载期12天前将船名、预计受载日期、装载数量、合同号码、船舶代理人，以电报通知卖方。卖方应联系船舶代理人配合，船期备货装船。如买方因故需要变更船只或更改船期时，买方或船舶代理人应及时通知卖方。

d)买方所租船只按期到达装运口岸后，如卖方不能按时备货装船，买方因而遭受的一切损失包括空舱费、延期费及/或罚款等由卖方负担。如船只不能于船舶代理人所确定的受载期内到达，在港口免费堆存期满后第16天起发生的仓库租费、保险费由买方负担，但卖方仍负有载货船只到达装运口岸后立即将货物装船之义务并负担费用及风险。前述各种损失均凭原始单据核实支付。

B．成本加运费价条款：

卖方负责将本合同所列货物由装运口岸装运到班轮到目的口岸，中途不得转船。货物不得用悬挂卖方不能接受的国家的旗帜的船只装运。

（11）装运通知：卖方在货物装船后，立即将合同号、品名、件数、毛重、净重、发票金额、载货船名及装船日期以电报通知买方。

（12）保险：自装船起由买方自理，但卖方应按本合同第（11）条规定通知买方。如卖方未能按此办理，买方因而遭受的一切损失全由卖方负担。

（13）检验和索赔：货卸目的口岸，买方有权申请中华人民共和国国家质量监督检疫总局进行检验。如发现货物的品质及/或数量/重量与合同或发票不符，除属于保险公司及/或船公司的责任外，买方有权在货卸目的口岸后90天内，根据中华人民共和国国家质量监督检疫总局出具的证明书向卖方提出索赔，因索赔所发生的一切费用（包括检验费用）均由卖方负担。FOB价格条件时，如重量短缺，买方有权同时索赔短重部分的运费。

（14）不可抗力：由于人力不可抗拒事故，使卖方不能在合同规定期限内交货或者不能交货，卖方不负责任。但卖方必须立即以电报通知买方，并以挂号函向买方提出有关政府机关或者商会所出具的证明，以证明事故的存在。由于人力不可抗拒事故致使交货延期一个月以上时，买方有权撤销合同。卖方不能取得出口许可证，不得作为不可抗力。 （15）延期交货及罚款：除本合同第（14）条人力不可抗拒原因外，如卖方不能如期交货，买方有权撤销该部分的合同，或经买方同意在卖方缴纳罚款的条件下延期交货。买方可同意给予卖方15天的优惠期。罚款率为每10天按货款总额的1%。不足10天者按10天计算。罚款自第16天起计算，最多不超过延期货款总额的5%。

（16）仲裁：一切因执行本合同或与本合同有关的争执，应由双方通过友好方式协商解决。如经协商不能得到解决时，应提交北京中国国际贸易促进委员会对外贸易仲裁委员会，按照中国国际贸易促进委员会对外贸易仲裁委员会仲裁程序暂行规则进行仲裁。仲裁委员会的裁决为终局裁决，对双方均有约束力。仲裁费用除非仲裁委员会另有决定外，由败诉一方负担。

（17）附加条款：以上任何条款如与以下附加条款有抵触时，以以下附加条款为准。

买方： （盖章） 卖方： （盖章）

18

第三章 国际贸易结算方式

COLLECTION ORDER

Sender： Documentary Collection SHANGHAI GARMENT CORP.

No.567 MAOTAI RD. Place/Date

SHANGHAI CHINA SHANGHAI, 12th, September 2003

Registered

Our Reference AK/88 BANK OF CHINA SHANGHAI BRANCH We send you here with the following documentary collection documents for collection P.O. Box 6006 SHANGHAI Amount USD 15,000 Maturity D/P at sight Drawee MAXWELL HAMMERTON INC. 12, BROADWAY NEW YORK. N.Y. 10014 Drawee Bank COMMERCIAL CREDIT BANK NEW YORK Draft INN. CUST. INV. INS POL. CERT. ORIG PKG. LIST B/L 3 To: N.Y. AWB W/M CERT. OTHER DOCUMENTS 3 4 2 4 2 Goods: 11,700 SETS GIRL?S T/R VEST SUITS By: S/S GLORIA From: SHANGHAI On: 31th, Aug. 2003 Please follow the instructions marked “x” Documents goods to be delivered against Draft state the exact due-date to be collected on due-date do not deliver documents × payment our × Yrefused Acceptance to be sent back after acceptance charges for drawee?s account ,if × waive charges waive charges our correspondent?s charges are for Account; × Y if refused × do not deliver documents × non- payment × Protest in case of × non- × non- payment Payment non- acceptance non- acceptance × do not protest in case of non- acceptance reason × Advise by airmail × by cable × giving Please credit the proceeds as follows: ? to our SFr. Account No. 298-5678HL-M88 ? Remit Remarks:

In case of difficulties, the collecting bank is requested to inform our representatives: Messrs. Beach & Co. Inc., Broad Street 485, New York 34, who will be of assistance but who are not allowed to alter the above instructions. Signature SHANGHAI GARMENT CORP. The execution of this order is subject to the《Uniform rules for collections》issued by the international chamber of Commerce Publication No.522

19

式样3-1 托收委托书

BANK OF CHINA

DATE

RE:

DRAFT AND/OR DOCUMENTS FOR TENOR OR MATURITY DRAWEE AND ADDRESS MAIL TO?? ?? IN REFERRING ALWAYS QUOTE OUR NO. WE ENCLOSE THE RELATIVE DRAFT(S) AND DOCUMENTS MENTIONED HEREIN FOR YOUR COLLECTION PLEASE CREDIT THE PROCEEDS TO OUR HEAD OFFICE ACCOUNT WITH?? ?? MERCHANDISE SHIPPED TO

DOCUMENTS DRAFT INV. C.INV. B/L AWB. INS. PKG. INSP. W/M CERT. ENCLOSED POL. LIST. CERT. CERT. ORIG. 1ST MAIL 2ND MAIL PLEASE FOLLOW INSTRUCTIONS MARKED “X” X DELIVER DOCUMENTS AGAINST WHEN PAID SEND US PAYMENT ADVICE BY CABLE/AIRMAIL WHEN ACCEPTED INFORM US OF MATURITY BY CABLE/AIRMAIL HOLDING THE ACCEPTED DRAFT FOR YOUR PRESENATION TO THE DRAWEE FOR PAYMENT AT MATURITY X IF UNPAID AND/OR UNACCEPTED ADVISE US BY CABLE/AIRMAIL GIVING REASON X PROTEST/DO NOT PROTEST FOR NON-PAYMENT AND/OR NON-ACCEPTANCE ACCEPTANCE AND/OR PAYMENT MAY BE WITHHELD PENDING ARRIVAL OF GOODS COLLECT COMMISSION AND CHARGES (INCLUDING STAMP DUTY) OUTSIDE JAPAN FROM THE DRAWEE REMIT PROCEEDS BY CABLE/AIRMAIL TO OUR HEAD OFFICE ACCOUNT WITH THE ABOVE MINTIONED BANK INSTRUCTING THEM TO SEND US THEIR CREDIT ADVICE BY CABLE/AIRMAIL AUTHORIZE US TO DEBIT YOUR WITH OUR HEAD OFFICE BY CABLE/AIRMAIL IN CASE OF NEED，PLEASE REFER TO COLLECT THROUGH DRAFT AND DOCUMENTS SHOULD BE SENT BY REGISTERED AIRMAIL SPECIAL INSTRUCTIONS:

AUTHORIZED SIGNATURE:

20

式样3-2 不可撤销SWIFT信用证

交 通 银 行 上海浦东分行

Bank of Communications Shanghai Pu Dong Branch

DATE: DEC.05,2003 TO: SHANGHAI YU AN ZHI YING DISPLAY EQUIPMENT CO., LTD. L/C NO. DZ/3/IM/302052 DATED 03/11/28 FOR USD122,400 Dear Sirs：

We have pleasure in advising you that we have received from the above bank an authenticated letter credit by telex/airmail contents of which are as per attached sheet, which constitutes an integral part of credit advice. Please note that this credit does not bear our confirmation and does not involve any undertaking on part instructions on the contrary stipulated hereon. This advice and the attached (and any subsequent amendment) must accompany all presentations.

Bank of Communications

Shanghai Pu Dong Branch

OUR REF LCEA03P-0891 FROM: ASIA COMMERCIAL BANK LTD.，SINGAPORE 21

Remarks: If you find any terms in this credit you are unable to comply with or any error in your name and/or address. Please communicate direct with your buyers immediately with a view to arranging any defined amendments and thus avoid difficulties which would

otherwise arise when documents are presented.

00011.ASC

Page 1 December 03,2003 8:44 am

= RECEIVED = advice of third bank?s credit FM710-----------------ORIGINAL 0001 = ＊＊＊

＊＊＊ SW20031202FS000000111600

DESTINATION

COMMCNSHAPDG

＊＊＊ SESS 2200 DATE RCVD 02-DEC-03 15:18

＊＊＊ SRQU 490075

＊＊＊?????????????????????????????????????????? ＊＊＊ ORIGINATOR ASIA COMMERCIAL BANK LTD. FROM SWIFT

＊＊＊ SESS 6897 ASIA COMMERCIAL BANK LTD. DATE SENT 02-DEC-03 08:18

＊＊＊ SEQU 038298 SINGAPORE

＊＊＊?????????????????NORMAL ????????????????????? ＊＊＊

＊＊＊ :27/sequence of total :1/2 ＊＊＊ :40B/form of documentary credit :IRREVOCABLE ＊＊＊

＊＊＊ :21/documentary credit no. :DZ/3/IM/302052 ＊＊＊ :31C/date of issue :03/11/28

＊＊＊ :31D/date and place of expiry :03/12/20 AT BENEFICIARY?S COUNTRY

＊＊＊ :50/applicant :ABC COMPANY. SINGORPORE ＊＊＊ :59/beneficiary :SHANGHAI YU AN ZHI YING DISPLAY

＊＊＊ EQUIPMENT CO.LTD. NO 521

22

KANGHUA

＊＊＊ ROAD, WAIGAOQIAO, INDUSTRIAL ZONE

＊＊＊ PUDONG, SHANGHAI, CHINA ＊＊＊ :32B/currency code amount :USD 122,400,00 ＊＊＊ :41A/available with/by :BANK OF CHINA ＊＊＊ SHANGHAI BRANCH

＊＊＊ :42P/deferred payment details :PAYABLE 60 DAYS AFTER SHIPMENT DATE

＊＊＊ :43P/partial shipments :PROHIBITED ＊＊＊ :43T/transshipment :ALLOWED ＊＊＊ :44B/for transportation to :SINGAPORE

＊＊＊ :44D/shipment period :FROM 02-DEC-03 TILL 06-DEC-03 ＊＊＊ :45A/description goods and/or services

＊＊＊ COLOR MONITOR 14 WITH LOW RADIATION WITH MITSU ＊＊＊ ACCORDING TO CONTRACT NO YRPI-9610028A . ＊＊＊ DELIVERY TERMS: FOB SHANGHAI ＊＊＊ :46A/documents required

＊＊＊ 1. COMMERCIAL INVOICE WITH COUNTRY OF ORIGIN OF ALL GOODS ＊＊＊ 2 ORIGINAL AND 2 COPIES OF ORGINAL CERTIFICATE ＊＊＊ 3. PACKING LEST IN TRIPLICATE

＊＊＊ 4. FULL SET (3/3) OF ORIGINAL BILL OF LADING MADE OUT TO ＊＊＊ ABC COMPANY, 222 YORK STREET, SINGAPORE 3205

＊＊＊ :47A/additional conditions :INSURANCE COVERED BY APPLICANT ＊＊＊ IN CASE OF DISCREPANT DOCUMENTS PRESENTATION OUR DISCREPANT ＊＊＊ FEE OF USD40,OO WILL BE DEDUCTED FROM PROCEEDS

＊＊＊ :71B/details of charges :ALL COMMISSIONS AND CHARGES OUTSIDE

＊＊＊ SINGAPORE ARE FOR BENEFICIARY?S ACC.

＊＊＊ :48/period for presentation :DOCUMENTS TO BE PRESENTED WITHIN ＊＊＊ 15 DAYS AFTER SHIPMENT ＊＊＊ :49/confirmation instructions :WITHOUT ＊＊＊ :78/instructions to pay/neg bk

＊＊＊ AGAINST YOUR TESTED ADVICE TO US, AT LEAST 3 WORKING DAYS ＊＊＊ BEFORE PAYMENT, STATING PRESENTATION OF DOCUMENTS IN CONFORMITY ＊＊＊ WITH L/C TERMS WE SHALL CREDIT YOU ACCORDING TO YOUR INSTRUCTIONS AT ＊＊＊ MATURITY DATE. ＊＊＊ :57D/account with inst-address :YOUR WAIGAOQIAO FREE TRADE ZONE ＊＊＊ SUB-BRANCH

＊＊＊ :72/sender to receiver information :PLS ACKNOWLEDGE RECEIPT AND QUOTING

＊＊＊ OUR REF. NO. DZ/3/IM/302052. PLS

23

REMIT

＊＊＊ USD60.00 TO OUR A/C WITH UNION BANK

＊＊＊ OF CALIFORNIA INT?L, NEW YORK BEING

Page 2

＊＊＊ OUR L/C ADVISING COMM USD20.00 AND

＊＊＊ COST OF THIS SWIFT USD40.00. ＊＊＊ :MAC/Message Authentication Code :750658B2 ＊＊＊ :CHK/Checksum Result :70C9463B6737

＊＊＊?????????????????????????????????????????? ＊＊＊ :DAC/Disposition Address Code :SHPDG

＊＊＊ :TTK(TESTKEY RESULT) :TESTED ON DATE 03.12.02 ＊＊＊???????????????ACKMOWLEDGEMENT??????????????????? ＊＊＊

＊＊＊ :177/Date and Time(YYMMDDHHMM) :031202 15:23 ＊＊＊ :451/acceptance/rejection :accepted ＊＊＊

＊＊＊?????????PRINT REQUEST FROM ON 02-DEC-03 AT 15:41:57????????? ＊＊＊

＊＊＊ Entry :SWSERV Date:031202 Time:15:23:52 ＊＊＊

??????????????????????CMHS/00003514/02-DEC-03/15:41:57 = P 2/2 =

24

以下是一份信用证。

DOCUMENTARY CREDIT

FROM: INDUSTRIAL BANK OF JAPAN，LIMITED，TOKYO TO: BANK OF CHINA, SHANGHAI

SQUENCE OF TOTAL: 27: 1/1

FORM OF DOC. CREDIT: 40A： IRREVOCABLE DOCU. CREDIT NO.: 20: LC136107800 DATE OF ISSUE: 31C: 991015

DATE N PLACE OF EXP.: 31D: 991215 IN THE COUNTRY OF BENEFICIARY APPLICANT: 50: ABC COMPANY, 1-3 MACHI KU STREET，OSAKA，JAPAN BENEFICIARY: 59: SHANGHAI DA SHENG CO.，LTD. UNIT C 2/F JINGMAO TOWER, SHANGHAI ,CHINA.

CURRENCY CODE, AMOUNT:32B: USD21240.00

AVAILABLE WITH /.BY ... 41D: BANK OF CHINA BY NEGOTIATION DRAFTS AT...: 42C: SIGHT FOR 100PCT INVOICE VALUE

DRAWEE: 42D: THE INDUSTRIAL BANK OF JAPAN,HEAD OFFICE PARTIAL SHIPMENT: 43P: ALLOWED TRANSSHIPMENT: 43T: NOT ALLOWED

LOAD/DISPATCH/TAKING :44A: CHINESE PORTS TRANSPORTATION TO...: 44B: OSAKA/TOKYO LATEST DATE OF SHIPMET: 44C: 991130 DESCRIP GOODS/SERVICE: 45A: 4,000 PCS “DIAMOND” BRAND CLOCK ART NO. 791 AT USD5.31 PER PIECE CIF OSAKA/TOKYO PACKED IN NEW CARTONS DOCUMENTS REQUIRED: 46A:

IN 3 FOLD UNLESS OTHERWISE STIPULATED: 1. SIGNED COMMERCIAL INVOICE 2. SIGNED PACKING LIST

3. CERTIFICATE OF CHINESE ORIGIN

4. BENEFICIARY’S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT

5. INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIF VALUE, COVERING W.P.A RISK AND WAR RISK

6. 3/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT. ADDITIONAL CONDITION:47A:

ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED “DRAWN UNDER INDUSTRIAL BANK OF JAPAN, LTD., HEAD OFFICE, CREDIT NO. ILC136107800 DATED OCT.15,1999” AND THE AMOUNT OF SUCH DRAFTS MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT. T/T REIMBURSEMENT IS NOT ACCEPTABLE

DETAILS OF CHARGES 71 B: ALL BANKING CHARGES OUTSIDE JANPAN ARE FOR BENEFICIARY’S ACCOUNT

PRESENTAION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT. CONFIRMATION 49: WITHOUT

25

SPECIAL INSTRUCTION TO THE ADVISING BANK:

ALL DOCUMENTS INCLUDING BENEFICIARY’S DRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO OUR HEAD OFFICE. MARUNOUCHI, CHIYODA-U,TOKYO, JAPAN 100,ATTN. INTERNATIOANL BUSINESS DEPT. IMPORT SECTION, IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS, WE SHALL MAKE PAYMENT AS INSTRUCTED BY YOU.

26

第四章 信用证在国际贸易结算中的运用

案例:

上海市纺织品进出口公司

SHANGHAI TEXTILES IMPORT & EXPORT CORPORATION

27 Chungshan Road E.1 SHANGHAI CHINA TEL：8621-65342517 FAX：8621-65124743

编号

TO：CRYSTAL KOBE LTD. No. 21SSG-017

售 货 确 认 书 日期

SALES CONFIRMATION Date：AUG.26,2001

货号 品 名 及 规 格 数量 单价及价格条款 金额 ART.NO. COMMODITY AND

SPECIFICATION QUANTITY UNIT PRICE&TERMS AMOUNT

H32331SE LADIES? 55% ACRYLIC USD 48.5 PER DOZ USD24,250

45% COTTON KNITTED 120 CARTON CIFC3% NEW YORK

BLOUSE 总金额

TOTAL AMOUNT USD24,250 装运条款

SHIPMENT： SHIPMENT ON OR BEFOR NOV. 20,2001 WITH PARTIAL SHIPMENTS ARE NOT ALLOWED TRANSSHIPMENT IS ALLOWED FROM SHANGHAI TO NEW YORK 付款方式

PAYMENT： THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT REMAINED VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT。 保 险

INSURANCE：THE SELLER SHALL COVER INSUREANCE AGAINST ALL RISKS FOR 110 % OF THE TOTAL INVOICE VALLUE AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSE OF P.I.C.C.DATED JAN.1ST，1981。

注 意 请完全按本售货确认书开证并在证内注明本售货确认书号码。

IMPORTANT：PLEASE ESTABLISH L/C EXACTLY ACCORDING TO THE TERMS AND CONDITIONS OF THIS S/C AND WITH THIS S/C NUMBER INDICATED。

CRYSTAL KOBE LTD. SHANGHAI TEXTILES I/E CORPORATION 买方 （The Buyers） 卖方 （The Sellers）

27

分析：

IRREVOCADLE DOCUMENTARY CREADIT APPLICATION

TO：BANK OF CHINA Place/date:Sept.25, 2001 NEW YORK Beneficiary(fullname and address) SHANGHAI TEXTILES I&E CORP. 27.CHUNGSHAN ROAD E.1,SHANGHAI CHINA Partial shipments ?allowed □not allowed Transhipment □allowed ?not allowed th

Date and place of expiry of credit Dec.5th,2001 in shanghai Issue by airmail ? Issue by teletransmission Amount(both in figures and words) Loading on board/dispatch/taking in charge at/from SHANGHAI not later than NOV.20,2001 for transportation to NEW YORK Description of goods: LADIES? 55% ACRYLIC 45% COTTON KNITTED BLOUSE USD 48.5 PER DOZ CIFC3% NEW YORK Packing: IN 120 CARTON TH USD23,522.50(SAY UNITED STATES DOLLARDS TWENTY THREE THOUSAND FIVE HUNDRED TWENTY TWO AND 50/100 ONLY) Credit available with ? by sight payment □by acceptance □by negotiation □by deferred payment at against the documents detailed herein ?and beneficiary?s draft for 100% of the invoice value □FOB □C&F ?CIF Documents required:(marked with ×) 1.(×) Signed Commercial Invoice in 4 copies indicating L/C No. and Contract No. 2.(×) Full set of clean on board ocean Bills of Lading made out to order and blank endorsed, marked “freight [ ]to collect/[×]prepaid[ ]showing freight amount” notifying CRYSTAL KOBE LTD.1410 BROADWAY,ROOM 300 NY 10018 U.S.A. 3.( ) Air Waybills showing “freight [ ]to collect/[ ]prepaid[ ]indicating freight amount” and consigned to 4.( ) Memorandum issued by consigned to 5.(×) Insurance Policy/Certificate in 2 copies for 110% of the invoice value showing claims payable in China in currency of the draft. Blank endorsed, covering([×]Ocean Marine Transportation All Risks, War Risks 6.(×) Packing List/Weight Memo in 3 copies indicating quantity/gross and net weight of each package and packing condition as called for by the L/C 7.(×) Beneficiary?s certified copy of cable/telex dispatched to the accountees within 24 hours after shipment advising[×] name of vessel/[ ]No./[ ]wagon No., date, quantity, weight and value of shipment. 8.(×) Beneficiary?s Certificate certifying that extra copies of the documents have been dispatched according to the contract terms. 9.( ) Other documents, if any: Additional instructions: 1.(×) All banking charges outside the opening bank are for beneficiary?s account. 2.(×) Documents must be presented within 15 days after the date of issuance of the transport documents but within the validity this credit. 3.(×) Third party as shipper is not acceptable. Short form/Blank Back B/L is not acceptable. 4.( ) Both quantity and amount % more or less are allowed. 5.(×) All documents to be forwarded in one cover, unless otherwise stated above. You correspondents to advise beneficiary □adding their confirmation ? without adding their confirmation Payments to be debited to our U.S. Dollars amount no 10-668855368 Signature: CRYSTAL KOBE LTDE., 示样4—1 信用证

28

纽约银行

BANK OF NEW YORK

PAGE 1 48 WALL STREET IRREVOCABLE DOCUMENTARY P．O．BOX 11000 CREDIT NO.L-02-I-03437 NEW YORK ，N.Y.10249，U.S.A. DATE AND PLACE OF EXPIRY: DATE AND PLACE OF ISSUE: Dec.5,2001

Sept.30th,2001 NEW YORK IN THE COUNTRY OF THE BENEFICIARY APPLICANT BENEFICEARY: CRYSTAL KOBE LTD., SHANGHAI TEXTILES I/E. CORP. 1410 BROADWAY,ROOM 3000 27.CHUANGSHAN ROAD E.1 NEW YORK,N.Y. 10018 U.S.A. SHANGHAI,CHINA ADVISING BANK: AMOUNT: USD23,522.50

BANK OF CHINA, (SAY UNITED STATES DOLLARS TWENTY SHANGHAI BRANCH THREE THOUSAND FIVE HUNDRED TWENTY CHINA. TWO AND 50/100 ONLY)

PARTIAL SHIPMENTS ARE NOT ALLOWED CREDIT AVAILABLE BY NEGOTIATION TRANSHIPMENT IS ALLOWED AGAINST PRESENTATION OF THE DOC SHIPMENT FROM SHANGHAI DETAILED HEREIN AND OF YOUR DRAFT(S) TO NEW YORK AT SIGHT DRAWN ON US LATEST Nov. 20th,2001 FOR FULL INVOICE VALUE LIST OF DOCUMENTS TO BE PRESENTED:

┄SIGNED COMMERCIAL INVOICE QUADRUPLICATE INDICATING S/C NO. 21SSG-017

OF SHANGHAI TEXTILE IMPORT & EXPORT CORP.

┄PACKING LIST AND WEIGHT NOTE IN TRIPLICATE.

┄INSURANCE POLICY OR CERTIFICATE IN 2/2 AND ENDORSED IN BLANK FOR 110 PCT OF FULL

TOTAL INVOICE VALUE COVERING ALL RISKS, WAR RISKS AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSE OF P.I.C.C.DATED JAN.1ST，1981. WITH CLAMS, IF ANY, PAYABLE AT DESTINATION

┄FULL SET OF AT LEAST IN 3/3 CLEAN ON BOARD MARINE BILL OF LADING MADE OUT

CRYSTAL KOBE LTD.,1410 BROADWAY, ROOM 300 NEW YORK, NY10018 U.S.A. NOTIFY ABOVE MENTIONED APPLICANT WITH FULL ADRESS AND TEL. NO.559-525-70000 AND MARKED “FREIGHT PREPAID”.

┄COPY OF BENEFICIARY?S CABLE/TELEX DESPATCHED TO APPLICANT(CABLE ADDRESS 5665NY TELEX NO.62361 THK OK NY) ADVISING SHIPMENT DETAILS INCLUDING CREDIT NO., VESSEL?S NAME, SHIPMENT DATE, PACKAGES, AMOUNT, QUANTITY AND SHIPPING MARK ON OR BEFORE SHIPMENT DFFECTED. CONTINUE TO NEXT PAGE

th

29

纽约银行

BANK OF NEW YORK

48 WALL STREET PAGE 2 P．O．BOX 11000

NEW YORK ，N.Y.10249，U.S.A.

CONTINUATION OF IRREVOCABLE DOCUMENTARY CREDIT NUMBER

L-02-I-03437

┄BENEFICIARY’S CERTIFICATE UNDERTAKING THAT IN CASE UNUSAL QUALITY PROBLEMS

OCCUR UNDER THIS L/C, THE BUYER HOLDS THE RIGHT OF RETURNING, EXCHANGING OF GOODS OR CLAIMS UPON PRESENTING EFFECTIVE INSPECTION CERTIFICATE ISSUED BY CHINA EXIT AND ENTRY INSPECION AND QUARANTINE BUREAU WITHIN 90 DAYS OF ARRIVAL OF GOODS IN DESTINATION. COVERING SHIPMENT’ OF

LADIE’S 55% ACRYLIC 45% COTTON KNITED BLOUSE STYLE NO. H32331SE ORDER NO. 21SSG-017 QUANTITY:

500 DOZ AT USD48.50 PER DOZ CIF NEW YORK LESS 3 PCT SHIPPING MARK:

CRYSTAL KOBE LTD., NEW YORK

ORDER NO. 21SSG-017 STYLE NO. H32331SE L-02-I-03437 CARTON/NO. 1--120

MADE IN CHINA

SPECIAL INSRUCTION(S):

┄ALL BANKING CHARGES OUTSIDE NEW YORK ARE FOR ACCOUNT OF BENEFICIARY ┄A FEE OF USD25.00 WILL BE DEDUCTED FROM THE REIMBURSEMENT CLAIM FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT. ┄PACKING LISTS TO SHOW QUANTITY OF PIECES AND EACH PIECE PER CARTON. ┄DOCUMENTS ISSUED IN COMBINED FORM NOT ACCEPTABLE.

┄NEGOTIATION OF THIS CREDIT IS RESTERICTED TO BANK OF CHINA. CONTINUE TO NEXT PAGE

30

纽约银行

BANK OF NEW YORK

48 WALL STREET PAGE 3 P．O．BOX 11000

NEW YORK ，N.Y.10249，U.S.A.

CONTINUATION OF IRREVOCABLE DOCUMENTARY CREDIT NUMBER

L-02-I-03437

INSTRUCTIONS TO THE NEGOTIATING BANK:

┄THE NEGOTIATING BANK IS KINDLY REQUESTED TO FORWARD ALL DOCUMENTS TO US (48 WALL STREET P．O．BOX 11000 NEW YORK，N.Y.10249，U.S.A.) IN ONE LOT BY REGISTERED AIRMAIL.

┄IN REIMBURSEMENT FOR YOUR NEGOTIATION(S), WE SHALL CREDIT YOUR ACCOUNT WITH US UPON MATURITY AFTER RECEIVING OF DOCUMENTS PROVIDED THAT ALL TERMES CONDITIONS OF THIS CREDIT HAVE BEEN FULLY COMPLIED WITH.

*** END OF L/C ***

WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOUR . IT IS SUBJECT TO THE UNIFORM CUSTOMS AND

PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION INTERNATIONAL CHAMBER OF COMMERDE, PARIS. FRANCE, PUBLICATION NO.500) AND ENGAGES US IN ACCORDANCE WITH THE TERMS THEREOF, AND ESPECIALLY IN ACCORDANCE WITH THE TERMS OF ARTICLE 10 THEREOF. THE NUMBER AND THE DATE OF THE CREDIT AND THE NAME OF OUR BANK MUST BE QUOTED ON ALL DRAFTS REQUIRED, IF THE CREDIT IS AVAILABLE BY NEGOTIATION, EACH PRESENTATION MUST BE NOTED ON THE REVERSE OF THIS ADVICE BY THE BANK WHERE THE CREDIT IS AVAILABLE.

YOURS FAITHFULLY

FOR BANK OF NEW YORK

NEW YORK

AUTHORIZED SIGNATURES

31

示样 4—3 购买外汇申请书

购 买 外 汇 申 请 书

分（支）

号合同项下对外支付，需向贵行购汇。现按外汇局有关

中国银行

我公司为执行第 规定向贵行提供下述内容及所附文件，请审核并按实际付汇日牌价办理售汇。所需人民币资金从我公司

号帐户中支付。

1． 购汇金额：

2． 用 途：口 进口商品 3． 支付方式：口 信用证 4． 商品名称： 6. 合同号:

口 从属费用 口 代收

口 其它

口 汇款（口 货到付款口预付货款）

5. 数量:

金额:

7. 发票号: 金额: 8. 口 一般进口商品，无须批文

口 控制进口商品，批文随附如下：

银行审核意见： 银行业务编号： 上述内容与随附文件/凭证描述相符，拟按申请书要求办理售汇 经办人： 复核人： 核准人： 售汇日期： 经办人：

（加盖售汇专用章）

申请单位

（盖章）

口 进口证明 批文号码：

口 许可证

口 登记证明 批文有效期： 口 发票

口正本运单 口 其他批文

9．附件： 口 批文

口 合同/协议

口 报关单 口 佣金单

口 运费单/收据 口 保险费收据 口 关税证明

口 仓单

口其它

32

示样 4—4 进口付汇核销单

银行

进口单位（盖章） 联系人 付汇金额 进口合同号 电话 外汇来源 第

进口发票号 进口批件名称及编号 付款方式 一联 银行留存 第二联

到货金额 退汇 进口单位留存

进口商品名称 应到货日期 付汇日期（银行盖章） 到货日期 报关单编号 到货及付汇差额 核销意见 差额原因 年 月 日（银行盖章） 注：本核销单一式两联，不得涂改。

33

示样 4—5 中国银行外汇牌价表



中国银行外汇牌价表

2005年5月31日 单位：人民币元

币 别 美元 USD 日元 JPY 德国马克 DEM 英镑 GBP 香港元 HKD 丹麦克郎 DKK 瑞士法郎 CHF 加拿大元 CAD 挪威克郎 NOK 新加坡元 SGD 瑞典克郎 SEK 法国法郎 FRF 比利时法郎 BEF 澳门元 MOP 荷兰盾 NLG 芬兰马克 PIM 欧洲货币单位 EUR 单 位 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 买入价 828.69 9.9548 595.45 1326.28 107.32 152.58 721.86 604.44 133.57 596.18 113.72 169.19 29.0091 103.73 532.16 193.08 1096.70 卖出价 832.02 9.9946 597.84 1331.60 107.76 153.19 724.75 606.86 134.11 598.57 114.18 169.87 29.1253 104.25 534.29 193.85 1101.10 现钞买入价 810.00 9.7253 582.02 1295.72 104.85 149.06 705.58 590.51 130.50 582.44 111.10 165.29 28.3405 101.39 519.90 188.63 注： （1）在现钞买入价的右方标有※的，是当日调整的汇价； （2）币别栏图像不显示中文。

示样 4—6 出口付汇核销单

34

出口收汇核销单 出口收汇核销单 出口单位名称： 海关核放情况： 年 月 日（签章） 寄单日期： BP／OC号： 结汇／收账日期： 有关费用及贷款处理方式： 受托行/解付行备注： 年 月 日（签章） 编 号:

存 根 编 号No．28／0075649 出口单位名称： 出口货物数量： 出口货物总价： 示样 4—7 索偿书

□运 费 □保险费 □佣金回扣 □经批准还贷 □退货款 □赔款 □预收款 □分期/延期收款 □保留现汇 □其他 外汇管理部门核销意见：

注：1．寄卓日期、BP／OC号 结汇／收账日期由受托行／解付行填写，有关费用及货款处理方式由出口单位填写。 2，寄单日期系指信用证或托收项下银行寄单日期。 “自寄 。 单据”4．结汇／收账日期系指解付行将货款结汇或收账的日期． 收汇方式： 预计收款日期： 出口单位所在地： 35

报关日期 年 月 日 出口单位备注： 出口单位备注： 1.发票编号 年 月 日（签章） 2.合同(契约)编号 3.其他 年 月 日 （签章） 注：1．出口货物数量 按报关单内容填写出口商品品种及数量。 2．出口货物总价 按报关单内容填写成交价格条件及总价。 3．收汇方式及预计收款日期 按合同填写，其中收汇方式 3．BP号系指信用证项下议付通知书编号，OC号系指托收项下托收委托书编号，如为自寄单据出口，则在BP／OC号栏中填写必须按“细则”规定详细填写。 填写出口单位所在省(自治区、直辖市) 4. 出口单位所在地：地（市）县。 5．有关费用及货款处理方式系指出口项下从属费用及经批准保留现汇的货款金额，填写时，在所列的项目中如发生一项，

REIMBURSEMENT CLAIM

BANK OF CHINA

Date

To: Reimbursement Unit

LETTER OF CREDIT NO. ISSUING BANK OUR REFERENCE NO.

Gentlemen:

We have negotiated documents under this Letter of Credit. Please reimburse us in accordance with the instructions checked.

( ) Credit our account (number) with you for ( ) Remit $ to

(Address) (Accepted Number) for credit to our account with them. ( ) Accept draft and (discount/ hold until maturity)

( ) The amount of our claim represents negotiation amounting to $ plus our charges (if any) of $ ( ) Advise payment via ( ) Airmail ( ) Cable/ Wire ( ) Advise non-payment via ( ) Airmail ( ) Cable/ Wire

Yours truly

(Authorized Signature)

36

示样 4—8 偿付授权书

REIMBURSEMENT AUTHORIZATION ON LETTERS OF CREDIT

(LETTER HEAD OF NEGOTIATING BANK)

Date

TO: Reimbursement Unit

LETTER OF CREDIT NO. FOR $

VALID UNITL

Gentlemen:

We have advised the above Sight/ Usance through designating you as the reimbursing bank.

Please honor reimbursement requestes by debiting our account with you as follows: ( ) All charges are for our account ( ) All charges for beneficiary?s account

( ) Accept drafts at days, date or sight.

Acceptance commission and discount charges (if any) are for our/ beneficiary?s account.

( ) Special instructions

Yours truly

(Authorized Signature)

37

第五章 汇票

式样5—1 跟单信用证项下的汇票

BILL OF EXCHANGE

凭 信用证

Drawn under………………………………………………………….. L/C NO. ……………. 日期

Dated…………………………支取 Payable with interest @….. %…..按…..息….付款 号码 汇票金额 上海

NO……….. Exchange for Shanghai ………………….20………… 见票…………………日后（本汇票之正本未付）付交

At ……………. sight of this SECOND of Exchange (First of Exchange being unpaid) Pay to the order of 金额

the sum of 此致：

To…………………………………………………….. ……………………………………………………..

式样5—2 托收项下汇票

BILL OF EXCHANGE

号码 汇票金额 上海

No. Exchange for Shanghai, 20

见票 日后（本汇票之副本未付）付交

At sight of this FIRST of Exchange (Second of Exchange being unpaid) pay to the order of 金额

the sum of 此致

To

38

第六章 发票

式样6—1 商业发票

上海市纺织品进出口公司

SHANGHAI TEXTILES IMPORT & EXPORT CORPORATION

27 CHUNGSHAN ROAD E .1 .

SHANGHAI, CHINA

TEL：8621-65342517 FAX：8621-65724743

COMMERCIAL INVOICE

TO: M/S. 号码 No: MN8866 YI YANG TRADING CORPORATION 88 MARSHALL AVE

定单或合约号码 DONCASTER CANADA Sales Confirmation No. MN808 日 期 Date SEP. 28,2005

装船口岸 目的地

From SHANGHAI To MONTREAL 信用证号数 开证银行

Letter of Credit No. QQ2005 Issued by NATIONAL PARIS BANK 唛号 Marks & Nos. 货 名 数 量 Quantities and Descriptions 总 值 Amount YI YANG COTTON TEATOWELS CIF MONTREAL 10″×10″ 16 000 DOZS @USD1.310 MONTREAL C/NO. 1—360 20″×20″ 6 000 DOZS @USD2.510 USD 20 960.00 30″×30″ 11 350 DOZS @USD4.730 USD 15 060.00 AS PER S/C NO. MN808 USD 89 705.50

上海市纺织品进出口公司

We certify that the goods Shanghai Textiles Import & Export Corporation are of Chinese origin. SHANGHAI, CHINA

39

式样6—2 加拿大海关发票

Revenue Canada Revenu Canada CANADA CUSTOMS INVOICE

Customs and Excise Douanes et Accise FACTURE DES DOU ANES CANADIENNE

1 Vendor (Name and Address) 2 Date of Direct Shipment to Canada / Date d?expedition directe / Vendeur (Name et adresse). vers le Canada 3 Other References (Include Purchaser?s Order No) Autres references (Inclure le n de commande de l? acheteur) 4 Consignee (Name and Address) 5 Purchaser’s Name and Address (if other than Consignee) / Destinataire (Nom et adresse) Nom et adresse de l? acheteur (S? il differe du destinataire) 7 Country of Origin of Goods IF SHIPMENT INCLUDS Pays d? origine des marchandises GOODS OF DIFFERENT ORIGINS ENTER ORIGINS AGAINST ITEMS IN 12. 8TransportationGiveModeandPlaceofDirectShipmentto 9 Conditions of Sale and Terms of Payment Canada Transport Preciser mode et point d? expedition directe (i.e. Sale, Consignment Shipment. Leased Goods, etc.) Vers le Canada Conditions de vente et modalites de paiement (p.ex. vente, expedition en consignation, location de marchan-dises. etc.) 10 Currency of Settlement / Devises du paiement 11 No of 12 Specification of Commodities (Kind of Packages, 13 Quantity (State Unit) Selling Price / Prix de vente Pkgs ND?e Marks and Numbers, General Description and Char- (Preciser I? unite) 14 Unit Price 15 Total De colis acteristics, i.e. Grade, Quality Prix unitaire 18 If any of fields 1 to 17 are included on an attached commercial - 16 Total Weight / Poids Total 17 Invoice Total invoice. Check this box Commercial Invoice No. Net Gross / Bru 19 Exporter’s Name and Address (If other than Vendor) 20 Originator (Name and Address) / Expediteur d? origine Nom et adresse de l? exportatur (S? il deffere du vendeur) (Nom et adresse) 21 Departmental Ruling (If applicable) / Decision du Ministere 22 If fields 23 to 25 are not applicable, check this box (S? il y a lieu) Si les zones 23 a 25 sont sans object, cocher cette boite 23 If included in field 17 indicate amount 24 If not included in field 17 indicate amount 25 Check (If applicable): Si compris dans le total a la zone 17. Preciser Si non copris dans le total a la zone 17 preciser Cocher (S? il y a lieu): (i)Transportation charges, expenses and insur- (i)Transportation charges. Expenses and insur- (i)Royalty payments or sub- ance from the place of direct shipment to ance to the place of direct shipment to Can- sequent proceeds are paid Canada. ada. or payable by the purchaser. $ $ (ii)Costs for construction, erection and assemb- (ii)Amounts for commissions other than buy- ly incurred afer importation into Canada. ing commissions. (ii)The purchaser has supplied $ $ goods or services for use in the production of these goods. (iii)Export packing (iii)Export packing $ $ 6 Country of Transhipment / Pays de transbordement 40

本文来源：https://www.bwwdw.com/article/s977.html