案例实训参考答案-出口

出口部分

操作项目1 出口准备

案例实训1 Dear sirs,

We learned from the internet that you are in the market for textiles, which falls within our business scope, so we avail ourselves of this opportunity to approach you for the establishment of the business relations with you.

We are a leading trading company in Zhejiang, We have good connections with some reputable manufactures.

In order to acquaint you with our business lines, we enclose a copy of our latest catalogue and price list.

If any items interest you, please let me know. We shall be glad to give you our lowest quotations upon receipt of your detailed requirement.

We are looking forward to your favorable reply. Jianping Luo

案例实训2

Zhejiang Baolai Home Textile Import & Export Co., Ltd. was established in 2003, which mainly deals in the import and export of home textile products such as bed sheets，cushions，home wears，blankets，bathroom towels，mattresses，quilts，pillows and other accessories.

The products made in our company are beautiful and magnificent for their novel designs and elegant colors. They famous for high quality raw materials, full range of specifications and sizes, and great variety of designs and colors. Our products are excellent in quality and low in price and have been well recognized by our consumers and have found a good sale in more than twenty countries in Europe and North America. We focus on both female and male consumers of middle to high ended market.

Our company won a good reputation both at home and abroad and has become one of the largest, fast growing and most successful home textile companies in China. While developing our business both domestically and internationally, we are also actively involved in social care events.

We make sure that we create opportunities for our people, business and we move ahead.

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操作项目2 调查出口信息

案例实训1

通过《2013年海关报关实用手册》或海关总署网站查询到毛绒玩具狗的HS编码为95030021.00。通过海关报关实用手册查询到毛绒玩具狗的普通税税率为8%，增值税税率为17%，出口退税率为15%。查询海关报关实用手册后，查到该商品编码对应的海关监管条件为AB，A代表进口报关时需向海关提供入境货物通关单，B代表出口报关时需向海关提供出境货物通关单。

案例实训2 Dear Sirs,

We have obtained a few information of ABC Company from Internet. We would therefore appreciate it if you would provide us more information of the previously mentioned firm.

We want to establish a good business relationship with ABC Company. We should be very grateful to you for any information you can give us about their reputation and credit-worthiness. Any information that you may provide us will be treated in strict confidence.

For your convenience in replying, a questionnaire is enclosed, together with a stamped, addressed envelope.

Yours faithfully, Zhang Li

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操作项目3 打样、寄样、确认样品

案例实训

浙江天意服装进出口公司业务员王翔收到美国老客户COSMOS GARMENTS TRADING COMPANY的LESLEY SMITH寄来的真丝女衬衫，要求王翔打样，请联系厂家要求对方寄两件衬衫样品并报价，收到后办理寄样手续。 浙江天意服装进出口公司 ZHEJIANG TIANYI GARMENTS IMP. & EXP. COMPANY 样品制作通知单 日期：2014-08-16 样品单号码 数量 产品代码 面料 里料 78653 2件 ZSN653 100%桑蚕丝 纽扣：配色 缝线：配色 吊牌：英文标注品名、尺码、面料成分及价格 附：各辅料样品 M 款式 见附件 客户编号 完成日期 产品名称 KG08 2014-08-30 真丝女衬衫 辅料 尺码 备注： 请报价并告月生产能力、最低起订量等。 审核人：

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制表人： 操作项目4 出口报价核算和发盘

采购成本 ￥1200.00/把 出口退税额 = 采购成本/ （1+增值税率）*出口退税率 =1200/(1+17%)*13% =￥133.33 /把 实际成本 = 采购成本 ﹣ 出口退税额 = 1200 –133.33 =￥1066.67 /把 银行垫款利息 =采购价格（采购成本）*贷款年利率*具体垫款天数/360天 =1200*7%*60/360=￥14/把 银行手续费 800/100=￥8/把 业务定额费 =采购成本*定额费率 =1200*8%=￥96/把 订购100把 尺码吨：3.2*0.78*0.65/4=0.4056 重量吨：0.136/4=0.034 总尺码：0.4056*100=40.56 需订购1个40英尺集装箱 国内包干费 =1300/100 =￥13/把 其他国内费用 报关费￥100.00，商检费￥300.00，认证费￥200.00 =（100+300+200）/100=￥6/把 国内费用总计 =1066.67+14+8+96+13+6=￥1203.67/把 海洋运费 = USD2900.00/100=USD29/把 预期利润 =1200*10%=￥120/把 FOB =国内费用总计+预期利润 =（1203.67+120）/6.15 =USD215.23/PC CFR =FOB+海运费 =215.23+29=USD244.23/PC CIF ＝CFR/〔1－（1+投保加成率）*保险费率）〕 =244.23/0.9967=USD245.04/PC

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操作项目5 出口还盘核算和还盘 实训要求1 报价核算： 项目 货物总体积 货物总毛重 退税收入 实际成本 贷款利息 银行手续费 定额费 包干费 国内费用总计 海洋运费 海运保险费 FOB报价 CFR报价 CIF报价 计算过程 36*40*50/1000000*100 20*100 1000*13%/(1+17%) 1000-111.1111 1000*7%*30/360 800/100 1000*10% 4.5 5.8333+8+100+4.5 7.2*60/100*6.15 187.53*1.1*0.6% (888.8889+118.3333)/(1--10%)/6.15 181.97+26.568/6.15 ＝186.29/〔1－（1+10%）*0.6%）〕 计算结果 7.2 2000 111.1111 888.8889 5.8333 8 100 4.5 118.3333 26.568 7.6119 181.97 186.29 187.53 单位 立方米 公斤 人民币元/台 人民币元/台 人民币元/台 人民币元/台 人民币元/台 人民币元/台 人民币元/台 人民币元/台 人民币元/台 美元/台 美元/台 美元/台 实训要求2：还价核算: 项目 销售收入 退税收入 实际成本 采购成本 贷款利息 银行手续费 定额费 包干费 国内费用总计 海洋运费 海运保险费 客户佣金 利润总额 销售利润率 成本利润率

计算过程 187.53*(1-5%)*100*6.15 111.11*100 888.89*100 1000*100 5.8333*100 800 100*100 4.5*100 118.3333*100 26.568*100 7.6119*100 0 109564.40-88889-11833.33-2656.8-761.19 5424.08/109564.40*100% 5424.08/100000*100% 计算结果 109564.40 11111.11 88889 100000 583.33 800 10000 450 11833.33 2656.8 761.19 0 5424.08 4.95% 5.42% 单位 人民币元 人民币元 人民币元 人民币元 人民币元 人民币元 人民币元 人民币元 人民币元 人民币元 人民币元 人民币元 人民币元 5

操作项目6 出口成交核算和接受

出口成交核算表 项目 计算过程 计算结果 单位 总销售收入 USD4.70*4000*6.15 115620 人民币元 总退税收入 25*16%/（1+17%）*4000 13675.21 人民币元 总收入 人民币元 115620+13675.21 129295.21 贷款利息支出 25*7%*45/360*4000 875 人民币元 定额费支出 25*7%*4000 7000 人民币元 包干费支出 1*20’ 900 人民币元 海运运费支出 1500*6.15 9225 人民币元 保险费支出 4.7*(1+10%)*0.55%*4000*6.15 699.50 人民币元 客户佣金支出 4.7*3%*4000*6.15 3468.6 人民币元 银行费用支出 4.7*0.3%*4000*6.15 346.86 人民币元 采购成本支出 25*4000 100000 人民币元 总支出 875+7000+900+9225+699.5+3468.6+346.86+100000 122514.96 人民币元 总利润 129295.21-122514.96 6780.25 人民币元 成本利润率% 6780.25/100000*100% 6.78% 销售利润率% 6780.25/129295.21*100% 5.24%

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操作项目7 缮制和签订出口合同

售货确认书

编号

SALES CONFIRMATION

CONTRACT NO.888

日期

THE SELLERS:

HANGZHOU TIANYUE LIGHT INDUSTRY TRADING DATE: FEB.15,2013

地点

COMPANY

PLACE: HANGZHOU,CHINA

112 TIANMUSHAN ROAD

HANGZHOU, CHINA THE BUYERS:

ABC COMPANY LTD.

356 FIRST CROSS STREET LOS ANGELES, USA

下列签字双方同意按以下条款达成交易

THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE TRANSACTION ACCORDING TO THE FOLLOWING TERMS AND CONDITIONS. COMMODITY STYLE NO. 54-PC KITCHEN SET S328 QUANTITY PACKING UNIT PRICE USD35.00/SET AMOUNT CIF LOS ANGELES 200SETS 1200SETS 2400SETS 1SET/CTN USD7,000.00 USD37,200.00 USD38,400.00 3800SETS

3-PC VACUUM A068 MUG SET 16-PC TABLEWARE USD82,600.00 T066 TOTAL 12SETS/CTN USD31.00/SET 8SETS/CTN USD16.00/SET 5% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED. 总值 TOTAL VALUE IN WORDS: SAYU.S. DOLLARS EIGHTY-TWO THOUSAND SIX HUNDRED ONLY. 包装及标记

PACKING & MARKING: AT SELLER’S OPTION. 装运期限

SHIPMENT: TO BE EFFECTED FROM SHANGHAI OR NINGBO TO LOS ANGELES WITHIN ONE MONTH AFTER THE L/C REACHES THE SELLER. PARTIAL SHIPMENT AND TRANSSHIPMENT IS NOT ALLOWED. 保险

INSURANCE: TO BE COVERED BY THE SELLER FOR 110% OF THE INVOICE VALUE AGAINST ALL RISKS AS PER CIC. 付款方式

PAYMENT: TO BE MADE BY IRREVOCABLE L/C AT SIGHT. THE L/C MUST REACH THE

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SELLER BEFORE MARCH 20TH AND REMAIN VALID IN CHINA UNTIL THE 15TH DAY AFTER DATE OF SHIPMENT.

单据

DOCUMENTS:

? MANULLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THE

GOODS INVOICED ARE OF CHINESE ORIGIN. ? PACKING LIST IN 5 COPIES.

? FULL SET OF CLEAN ON BOARD OCEAN MARINE BILL OF LADING MADE OUT

TO ORDER AND BLANK ENDORSED NOTIFYING THE BUYER AND MARKED “FREIGHT PREPAID”.

? INSURANCE POLICY IN DUPLICATE.

? CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY LOCAL CHAMBER OF

COMMERCE OR CCPIT.

? COPY OF THE E-MAIL OR FAX SENT BY THE SELLER TO THE BUYER WITHIN 48

HOURS AFTER SHIPMENT.

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操作项目8 信用证的落实和审核 Dear Sirs,

Thank you for your L/C No.BOC100925, but we regret to say that we have found some discrepancies. Please amend the L/C as follows:

Form of the credit Expiry date and place Amount Draft at Drawee

Transshipment Port of loading Quantity off goods S/C date

Insurance Policy Presentation period

L/C revocable

Date 130510 Place USA USD33,660.00

Draft at 30 days sight New York Trading Co., Ltd

Not allowed Ningbo 800pcs

May 20, 2013 Needed

6 days after issuance date of shipping documents

S/C irrevocable

Date 130615 Place CHINA

USD33,600.00 Draft at sight

Standard Bank Ltd., USA

Allowed at Hong Kong Chinese main ports 8,000pcs

March 20, 2013 Not needed

15 days after issuance date of shipping documents

As the time of shipment is drawing near, please make amendments accordingly as soon as possible to enable us to execute the S/C smoothly..

Yours faithfully,

FLYING Textiles Imp./Exp. Corp.

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操作项目9签订国内购销合同

杭州市服装进出口有限公司

购销合同

需方：杭州服装进出口有限公司 合同编号：3251

签约日期：2013年4月1日 供方：台州制衣厂 签约地点：杭州

根据《中华人民共和国合同法》和有关法规，经双方协商签定本合同并信守下列条款： 一、商品 品名及规格 男棉衬衫 规格：M45 总金额（大写） 二、质量要求：具体款式和要求根据确认样

三、包装要求：纸箱，每箱20件，独色独码，唛头由需方定 四、交货地点：在供方仓库交货

五、付款方式：供方凭增值税专用发票，专用税收缴款书、进仓单（送货回单或集装箱单）、

购货合同向需方办理收款。

六、责任条款：

a) 因供方的责任造成国外客户索赔的，其索赔款及因索赔发生的费用由供方承

担。

b) 需方已安排供方出产的商品，因外销变化需要作出某些调整或变更的，其修改

部分则为合同的组成部分。

七、本合同有效期从 2013 年 4 月 1 日至 2014 年 3 月 31 日 八、纠纷处理办法及地点：执行本合同过程中如有争议，双方同意通过协商解决；如协商未

能取得一致，则由杭州市所辖人民法院管辖。

九、本协议双方签字盖章生效。合同一式两份，供需双方各执一份。 十、备注：

需方授权代表 供方授权代表 郑洁 梁峰 盖 章 盖 章

数量 4000 单位 件 单价（含税） RMB￥48.50/件 金额 RMB￥194000.00 交货期 2013年5月2日前 10

操作项目10 生产跟单和缮制发票 【任务1】

原料采购跟踪表 订单号 35521 35522 物料名称 ∮10mm铝合金把手型材 紧固螺丝 供应商 黄岩鼎立模业有限公司 黄岩鼎立模业有限公司 数量 发货日期 14050 2013-3-16 28100 2013-3-16 到货情况 2013-3-18 2013-3-18 备注 【任务2】

浙江ABC模业有限公司生产排程表 日程2013年3月25-31日 序号 1 2 订单号 产品名及代号 3552 3552 柜子把手 冰箱把手 数量（件） 周一 2450 2450 800 周二 800 周三 850 周四 800 周五 800 周六 850 备注

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2、缮制商业发票

浙江ABC模业有限公司

ZHEJIANG ABC MOULD CO., LTD.

NO.30 GONGXIN ROAD,NORTH DEVELOPING DISTRICT, No.:GYH35678 HUANGYAN,TAIZHOU,ZHEJIANG,CHINA 发票

INVOICE To: M/S

SANTOS TRADE COMPANY LIMITED 355 SAN JOSE BOULEVARD RIO DE JANEIRO,BRAZIL 装船口岸 From NINGBO 信用证号数 Letter of Credit No. 目的地 To RIO DE JANEIRO,BRAZIL 开证银行 Issued by Date: MAR.20,2013 唛头Marks & Nos. 货名数量Quantities and Descriptions 总值Amount

Nos & Marks Description Quantity Unit Price Amount

ABC CFR RIO DE JANEIRO ORDER NO.:153 RIO DE JANEIRO HANDLE CABINET 7,000PCS USD1.68/PC USD11,760.00 C/NO.:1-UP FREEZER HANDLE 7,000PCS USD1.68/PC USD11,760.00 ----------------------------------------------------------------------------------------------------- TOTAL 14,000PCS USD23,520.00

SAY U.S. DOLLARS TWENTY-THREE THOUSAND FIVE HUNDRED AND TWENTY ONLY.

浙江ABC模业有限公司

ZHEJIANG ABC MOULD CO., LTD. （SIGNATURE）

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操作项目11 申领官方单据

案例实训

ORIGINAL

1 Exporter (Full name and address) ZHEJIANG DANUO IMP.&EXP. COMPANY NO.100 WENYI ROAD,HANGZHOU CHINA 2 Consignee (Full name and address) FAUPEL BROTHERS KARTON 60 STR FRANCE 3 Means of transport and route FROM NINGBO TO PARIS BY SEA 4 Country / Region of destination FRANCE 6 Marks & numbers FAUPEL 07YN889 PARIS C/NO.1-600 7 Number and kind of packages; description of goods 600 CTNS OF PLASTIC TOYS ************************* 8 H.S. Code 9503008900 9 Quantity *10,000pcs 10 Number and date of invoice 13YN889 FEB.20,2013 Certificate No. CERTIFICATE OF ORIGIN OF THE PEOPLE’S REPUBLIC OF CHINA 5 For certifying authority use only 11 Declaration by the exporter The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in china and that they comply with the Rules of Origin of the People’s Republic of China. (签名，盖章) ZHEJIANG DANUO IMP.&EXP. COMPANY HANGZHOU, CHINA FEB.20,2013 Place and date, signature and stamp of authorized signatory

12 Certification It is hereby certified that the declaration by the exporter is correct. Place and date, signature and stamp of certifying authority 13

操作项目12 出口托运

操作项目十 租船订舱 订舱委托书（出口货物明细单） 2013年 6 月 12 日 信用证号码 XT173 填制单位编号 外运公司编号 银行 编号 合同（合约）号 261 开证 银行 BANK OF MONTREAL 开证 日期 金额 May 10，2013 USD3280000 收到 日期 收汇 方式 May 15,2013 L/C 经营单位（装船人） ABC IMPORT & EXPORT 货物 TRADING CORPORATION 收 货 人 SUNRISE CORPORATION 88 MARAHALL AVE DONCASTER VIC 3108 CANADA 提单 或承运收据 通知人 SUNRISE CORPORATION 88 MARAHALL AVE DONCASTER VIC 3108 CANADA 运费 预付/到付 货名规格及货号 HS·CD 件数及包装样式 数量/ 尺码 FREIGHT PREPAID 装运 期限 TRADING 可否 转运 抬头人 TO ORDER OF SHIPPER 出口 口岸 性质 GP 贸易 国别 CANADA TRADING 中间商名称及地址 SHANGHAI 目的港 MONTREAL N 可否 分批 N JUNE 20,2013 有效 期限 JUNE 30,2013 毛重 （公斤） 3719.25KGS 净重 （公斤） 价格（成交条件） 总价 COMPOSITE INSULATORS 83119000 270 CTNS 540PCS 2120KGS USD 3280000.00 标记唛头 SUNRISE ORDER NO.261 MONTREAL C/NO.:1-UP 注意事项 提单须注明L/C No. XT173以及集装箱号 总体积 业务员 13.069CU.M 王华 14

操作项目13 出口货物运输保险

中国人民保险公司宁波分公司

出口运输险投保单

编号 TB103214 兹将我处出口物资依照信用证规定拟向你处投保国外运输险计开：

被保险人（中文）宁波进出口贸易公司 过户 （英文）NINGBO IMPORT & EXPORT TRADE CORPORATION 标记及发票号码 件数 物 资 名 称 中国绿茶 CHINESE GREEN TEA 保险金额 USD 36,080.00 66 AS PER INVOICE NO. TX1022 CARTONS 运输工具 (及转载工具 DONGFENG V.035 MONTREAL 约 赔款偿 于2013年6月30日启运 付地点 运输路程 自 NINGBO 经 到 MONTREAL 转载 地点 投保险别: ALL RISKS AND WAR RISK AS PER CIC 投保单位签章 2013年 6 月25 日

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中国人民保险公司宁波市分公司

The People’s Insurance Company of China Ningbo Branch

总公司设于北京 一九四九年创立 Head Office Beijing Established in 1949

货物运输保险单

CARGO TRANSPORTATION INSURANCE POLICY

保单号次

POLICY NO.: NB043101984 被保险人：宁波进出口贸易公司

INSURED: NINGBO IMPORT & EXPORT TRADE CORPORATION

中国人民保险公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。

THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED “THE COMPANY”) AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED, UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF. THIS POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON. 标 记 MARKS&NOS 包装及数量 QUANTITY 保险货物项目 DESCRIPTION OF GOODS 保险金额 AMOUNT INSURED AS PER INVOICE NO. TX0522 66 CARTONS CHINESE GREEN TEA USD36,080.00 总保险金额 TOTAL AMOUNT INSURED: SAY US DOLLARS THIRTY SIX THOUSAND EIGHTY ONLY.

保费 启运日期 装载运输工具：

RATE AS ARRANGED SLG. ON OR ABT.: JUN.30, 2013 PER CONVEYANCE S. S. GERGY V.886 自 经 至

FROM: NINGBO VIA_________________________________TO MONTREAL 承保险别：

CONDITIONS:

ALL RISKS AND WAR RISKS AS PER CIC.

所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保单正本（本保险单共有 2 份正本）及有关文件。如一份正本已用于索赔，其余正本自动失效。

IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER. CLAIMS, IF ANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN TWO ORIGINAL(S) TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED. THE OTHERS TO BE VOID.

中国人民保险公司宁波市分公司

The People’s Insurance Company of China Ningbo Branch 赔款偿付地点

CLAIM PAYABLE AT： MONTREAL IN USD.

出单日期 宁波 Authorized Signature ISSUING DATE: JUNE 28,2014 NINGBO

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操作项目14 出口报关

中华人民共和国海关出口货物报关单

预录入编号：

备案号 海关编号：

舟山海关 2904 出口日期2013.3.23 申报日期 2013.3.22 出口口岸 舟山盛茂进出口有限公司 经营单位 4300720064 运输方式 运输工具名称QIHANGV.624 提运单号BL205 征免性质 舟山盛茂进出口有限公司贸易方式 发货单位 4300720064 一般征税（101） 结汇方式L/C 一般贸易（0110） 许可证号 运抵国（地区）英国 境内货源地 舟山 指运港 SOUTHAMPTON 批准文号 OP2013N03 合同协议号 成交方式 CIF 运费 USD900 件数 9000 保费 USD100 杂费 净重（公斤）7310 包装种类纸箱 毛重（公斤）7510 MSKC23456790 集装箱号 随附单据 生产厂家 舟山盛茂进869753 出口有限公司 标记唛码及备注 N/M 项目 商品编号 商品名称、规格型号 数量及单位 最终目的国（地区）单价 总价 币制 征免 01 6410.1010 ADULT’S FOOTWARE 9000 PCS 英国 8.50 76,500.00 USD 照章 征税 税费征收情况 录入录入单位 员 报关员 兹声明以上申报无讹并承担法律责任 海关审单批注及放行日期(签章) 审单 征税 查验 审价 申报单位（签章） 统计 放行 单位地址 邮编 电话 填制日期 2013.3.20

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操作项目15 出口制单

浙江ABC模业有限公司

ZHEJIANG ABC MOULD CO., LTD.

NO.30 GONGXIN ROAD,NORTH DEVELOPING DISTRICT, No.:2013NH8898 HUANGYAN,TAIZHOU,ZHEJIANG,CHINA 发票

INVOICE To: M/S

SANTOS TRADE COMPANY LIMITED 355 SAN JOSE BOULEVARD RIO DE JANEIRO,BRAZIL 装船口岸 From NINGBO 信用证号数 Letter of Credit No.T-017641 目的地 To RIO DE JANEIRO,BRAZIL 开证银行 Issued by STANDARD CHARTERED BANK, RIO DE JANEIRO, BRAZIL 唛头Marks & Nos. 货名数量Quantities and Descriptions 总值Amount

Date: APR.10,2013 Nos & Marks Description Quantity Unit Price Amount

CFR RIO DE JANEIRO N/M

HANDLE CABINET 7,000PCS USD1.68/PC USD11,760.00 FREEZER HANDLE 7,000PCS USD1.68/PC USD11,760.00 ----------------------------------------------------------------------------------------------------- TOTAL 14,000PCS USD23,520.00

AS PER PROFORMA INVOICE NO.:GYH200656 DD MAR.10,2013 TOTAL PACKED IN 1400CTNS G.W.:11,200.00

SAY U.S. DOLLARS TWENTY-THREE THOUSAND FIVE HUNDRED AND TWENTY ONLY.

浙江ABC模业有限公司

ZHEJIANG ABC MOULD CO., LTD. （SIGNATURE）

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浙江ABC模业有限公司

ZHEJIANG ABC MOULD CO., LTD.

NO.30 GONGXIN ROAD,NORTH DEVELOPING DISTRICT,

HUANGYAN,TAIZHOU,ZHEJIANG,CHINA

号码

Invoice No. 2013NH8898 合约号

S/C No. 日期

Date APR.10,2013

MARKS & NOS: N/M

装箱单（重量单）

PACKING LIST （Weight Memo）

装箱单（重量单）及尺码单DETAILED PACKING LIST (Weight Memo)& MEASUREMENT LIST

ART.NO. OR MEASUREMENT DESIGN NO. PKG.NOS. PKGS. PIECES GR.WT. (KGS.) NET WT. (KGS.) (CM)

@10PCS/CTN @8KGS/CTN @7KGS/CTN 40*30*20CM HANDLE CABINET 1-70 700CTNS 7,000PCS 5600KGS 4900KGS 16.8CBM FREEZER HANDLE 71-140 700CTNS 7,000PCS 5600KGS 4900KGS 16.8CBM

TOTAL: 1,400CTNS 14,000PCS 11,120KGS 9,800KGS 33.60CBM

SAY TOTAL PACKED IN ONE THOUSAN FOUR HUNDRED (1400)CARTONS ONLY

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1. Exporter: Certificate No. 6838995 ZHEJIANG ABC MOULD CO.,LTD. NO.30 GONGXIN ROAD,NORTH DEVELOPING CERTIFICATE OF ORIGIN DISTRICT,HUANGYAN,TAIZHOU,ZHEJIANG,CHINA 2. Consignee: SANTOS TRADE COMPANY LIMITED 355 SAN JOSE BOULEVARD RIO DE JANEIRO，BRAZIL 3. Means of transport and route FROM NINGBO TO RIO DE JANEIRO BY SEA 4. Country/region of destination BRAZIL 6. Marks & Nos. N/M 11. Declaration by the exporter 140 CARTONS OF HANDLE CABINETH AND FREEZER HANDLE OF THE PEOPLE’S REPUBLIC OF CHINA 5. For certifying authority use only 7. Number and kind of packages; Description of goods 8. H.S.Code 0813.2500 9. Quantity 10. Numbers and Date of Invoice 2013NH8898 10 APRIL,2013 *14,000PCS ****************************** 12. Certification The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in China and that they comply with the Rules of Origin of the People’s Republic of China. It is hereby certified that the declaration by the exporter is correct. CCPIT xxx（SIGNATURE） 浙江ABC模业有限公司 ZHEJIANG ABC MOULD CO.,LTD. xxx（SIGNATURE） APRIL 20,2013 TAIZHOU,CHINA Place and date, signature and stamp of authorized signatory APRIL 20,2013 TAIZHOU,CHINA Place and date, signature and stamp of authorized signatory

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汇 票

BILL OF EXCHANGE

凭

Drawn under STANDARD CHARTERED BANK, RIO DE JANEIRO, BRAZIL 信用证 第 号 L/C No. T-017641

日期 年 月 日 Dated MAR.25,2013 按 息 付款

Payable with interest @ % per annum

号码 汇票 金额 中国 台州 年 月 日 No. 2013NH8898 Exchange for USD23,520.00 TAIZHOU, CHINA, APR.15，2013 见票 日后（本汇票之副本未付）付

At 30 DAYS AFTER sight of this FIRST of Exchange (Second of exchange being unpaid) Pay to the order of BANK OF CHINA, TAIZHOU 或其指定人 金额

The sum of SAY U.S. DOLLARS TWENTY-THREE THOUSAND FIVE HUNDRED AND TWENTY ONLY 此致

To STANDARD CHARTERED BANK, RIO DE JANEIRO, BRAZIL

浙江ABC模业有限公司

ZHEJIANG ABC MOULD CO., LTD. （SIGNATURE）

浙江ABC模业有限公司

ZHEJIANG ABC MOULD CO., LTD.

NO.30 GONGXIN ROAD,NORTH DEVELOPING DISTRICT,

HUANGYAN,TAIZHOU,ZHEJIANG,CHINA

SHIPPING ADVICE

Date: APR.21, 2013 From: ZHEJIANG ABC MOULD CO.,LTD. To: SANTOS TRADE COMPANY LIMITED

WE ARE GLAD TO INFORM YOU THE GOODS UNDER L/C NO.T-017641 HAVE BEEN LOADED. THE DETAILS ARE AS FOLLOWS:

SHIPPING LINE: CHINA MARINE SHIPPING AGENCY. BILL OF LADING NO: GSOK5008

BILL OF LADING DATE: 20 APRIL, 2013 NAME OF VESSEL: CROWN QUEEN V. 88097H CONTAINER NO: TRIU1567538 SEAL NO.: 08153

GROSS WEIGHT AND NET WEIGHT: 1,120KGS/980KGS NUMBER OF PACKAGES: 1400CTNS ETA: MAY 10,2013

HOPE EVERYTHING IS CLEAR

BEST REGARDS

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操作项目16 出口审单和交单 操作项目16 出口审单和交单

中国银行杭州分行

客 户 交 单 联 系 单

致：中国银行杭州分行

兹随附下列信用证项下出口单据一套，请按国际商会第600号出版物《跟单信用证统一惯例》办理寄单索汇。 开证行：HABIB BANK LIMITED 通知行： BANK OF CHINA, HANGZHOU BRANCH 最迟装期：MARCH 19,2013 汇票付款期限：AT SIGHT 发票编号：12345678 海运提单海运提单保险单 2 信用证号： CBZ/483/01 通知行编号： 交单期限： APRIL 3,2013 效期：APRIL 5, 2013 汇票金额：USD18,850.00 发票金额： USD18,850.00 航空货物装箱/重量单 数量/质量/重量证 产地证 1 GSP FORM A 检验/分析证 受益人证明 1 船公司证明 1 装电运 抄 通 知 单据 名称 汇票 发票 海关 发票 正本 副本 3 运单 收据 份数 2 9 4 委办事项：打（“×”者） ( )附信用证及修改书共1页。 ( )单据中有下列不符点： (X )请向开证行寄单，我公司承担一切责任。 ( )请电提不符点，待开证行同意后再寄单。 ( )寄单方式：( )特快专递 （ ）航空挂号 （ ）索汇方式：（ ）电索 （ ）信索 （□特快专递 □航空挂号） 公司联系人： 联系电话： 公司签章： 银行审单记录： 银行接单日期： 汇票/发票金额： 银行费通知/保兑： 议/ 承/ 付： 修 改 费： 寄单日期： BP No： 银行经办： 用 邮 费： 电 传： 银行复核： 操作项目17 出口业务善后 Open

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