一個(gè)案例貫穿整個(gè)交易流程.doc

205 第十章第十章 案 例 示 范 出口公司名稱 簡(jiǎn)介 出口公司名稱 簡(jiǎn)介 正昌貿(mào)易有限公司 Zhengchang Trading Co ltd 成立于 1997 年 是具有進(jìn)出口經(jīng)營(yíng)權(quán)的綜合 性貿(mào)易有限公司 公司經(jīng)營(yíng)范圍廣泛 包括五金電器 湖州土特產(chǎn) 絲綢服裝等 公司與多家生產(chǎn) 廠家有固定的業(yè)務(wù)往來(lái) 貨源充足 同時(shí) 公司面對(duì)復(fù)雜多變的國(guó)際市場(chǎng) 能夠抓住當(dāng)?shù)刎浽吹膬?yōu) 勢(shì) 積極拓展與外商的業(yè)務(wù)往來(lái) 第一節(jié)第一節(jié) 交易前的準(zhǔn)備交易前的準(zhǔn)備 近日 公司從駐在斯里蘭卡的中國(guó)大使館商贊處獲悉斯里蘭卡的一家公司經(jīng)常從事進(jìn)口中國(guó)的 燈具業(yè)務(wù) 該公司的具體聯(lián)絡(luò)方法為 Mr Stock Purchasing Division ELECTRADE The First Street 324 5 Colombo Sri Lanka Tel description of goods 包裝種類與 貨名 CANDLE LAMPS FREIGHT PREPAID Gross Weight 毛重 千 克 3500KG S Measurement 尺碼 立方 米 21 00M3 TOTAL NUMBER OF CONTAINERS OF PACKAGES IN WORDS 集裝箱數(shù)或件數(shù)合計(jì) 大寫 SAY TWO HUNDRED AND EIGHTY CARTONS ONLY Freight that all the goods were produced in China and that they comply with the Rules of Origin of the People s of China HUZHOU ZHENGCAHNG TRADE CO LTD 湖州正昌貿(mào)易有限公司 Huzhou 25 FEB 2001 李華 Place and date Signature and stamp of authorized signatory 12 Certification It is hereby certified that the declaration by the exporter is correct 中國(guó)國(guó)際貿(mào)易促進(jìn)委員會(huì) CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE 27 FEB 2001 張成強(qiáng) Shanghai Place and date signature and stamp of certifying authority 保險(xiǎn)單 230 中中 國(guó)國(guó) 人人 民民 保保 險(xiǎn)險(xiǎn) 公公 司司 THE PEOPLE S INSURANCE COMPANY OF CHINA 總公司設(shè)于北京 1949 年創(chuàng)立 Head office BEIJING Established in 1949 發(fā)票號(hào)碼 保保 險(xiǎn)險(xiǎn) 單單 保險(xiǎn)單號(hào)次 INVOICE NO HZ0114 INSURANCE POLICY POLICY NO PICCHZ011219 中國(guó)人民保險(xiǎn)公司 以下簡(jiǎn)稱本公司 根據(jù) 以下簡(jiǎn)稱為被保險(xiǎn)人 的要求 由被保險(xiǎn)人向本公司繳付約定的保險(xiǎn)費(fèi) 按照本保險(xiǎn)單承保險(xiǎn)別和背后所載條款與下列特款承保下述貨 物運(yùn)輸保險(xiǎn) 特立本保險(xiǎn)單 THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE S INSURANCE COMPANY OF CHINA HERINAFTER CALLED THE COMPANY AT THE REQUEST OF ZHENG CHANG TRADING CO LTD HEREINAFTER CALLED THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM BEING TO THE COMPANY BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THE POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON 標(biāo) 記 MARKS 原報(bào)價(jià)的保險(xiǎn)金額加成 10 保險(xiǎn)險(xiǎn)別為一切險(xiǎn) 試求該商品的 FOBC5 寧波的價(jià)格 235 7 湖州某公司出口一批 1000 噸錫礦砂給英國(guó)某公司 已知該礦砂的國(guó)內(nèi)采購(gòu)價(jià)格是每公噸 2800 元人民幣 增值稅率為 17 國(guó)內(nèi)運(yùn)雜費(fèi)共計(jì) 5500 元 檢驗(yàn)檢疫費(fèi)共 1200 元 其它費(fèi)用為 4800 元 錫礦砂出口需征出口關(guān)稅 出口退稅率是 13 公司要求的預(yù)期利潤(rùn)率是 8 按成交價(jià)格 計(jì) 人民幣對(duì)美元的匯率是 1 8 27 試報(bào)出正確的 FOB 出口價(jià)格 8 某公司出口一批東北稻谷到香港 該稻谷的供貨價(jià)格為 3500 元 公噸 增值稅 17 出口退 稅 5 國(guó)內(nèi)費(fèi)用為包裝費(fèi) 10 元 麻袋 每麻袋凈重 100 千克 毛重 102 千克 一個(gè) 20 集裝箱的國(guó) 內(nèi)其他費(fèi)用為 3500 元 公司預(yù)期利潤(rùn)率為 10 匯率為人民幣 美元 1 8 27 求報(bào) CFR 香港的價(jià) 格 9 湖州亞興毛紡廠與英國(guó)也尼貿(mào)易有限公司達(dá)成一筆出口 2000 套棉制羽絨服的交易 在上海 港裝運(yùn)至倫敦 以 CIF 價(jià)成交 每套 40 美元 外商訂購(gòu)一個(gè) 20 英尺的集裝箱 羽絨服的國(guó)內(nèi)購(gòu) 貨價(jià)格為每套 300 元 含 17 的增值稅 該批羽絨服的出口倉(cāng)儲(chǔ)費(fèi)為 650 元 國(guó)內(nèi)報(bào)檢報(bào)關(guān)費(fèi)為 850 元 包裝費(fèi)為 1000 元 港口裝船費(fèi)為 600 元 亞興毛紡廠的其它業(yè)務(wù)費(fèi)為 1500 元 國(guó)內(nèi)運(yùn) 雜費(fèi)為 1500 元 海運(yùn)出口的保險(xiǎn)費(fèi)按 CIF 成交價(jià)加一成投保一切險(xiǎn) 羽絨服出口有 17 的退稅 求亞興公司達(dá)成該筆交易獲得的總利潤(rùn)及利潤(rùn)率 人民幣與美元的匯率比為 8 27 1 10 根據(jù)合同審核信用證 并撰寫改證函 SALES CONTRACT Ref No 2000WRT427 Date April 30th 2000 The Buyers BACK STAINLESS PIPE L P Add 120 Essex Avenue East Avenel New Jersey 03002 USA FaxTelThe Sellers HUZHOU SHIYE GROUP CO LTD Add 32 street Huzhou Zhejiang 313000 Fax 86 572 2517433 Tel 86 572 2517411 This CONTRACT is made by and between the Buyers and the Sellers whereby the Buyers agree to buy and the Sellers agreed to sell the under mentioned goods on the terms and conditions below 1 Description of goods a Name of commodity Stainless steel seamless tube b Specification 20 length each piece Size Transshipment allowed 8 Payment terms By irrevocable letter of credit at sight The covering L C shall reach the seller 15 days before shipment and remain valid in above indicated Loading Ports 15 days after the date of shipment 9 Insurance To be covered by the Sellers for the full invoice value plus 10 against All Risks If the Buyers desire to cover for any other extra risks aforementioned of amount exceeding the aforementioned limited the Sellers approval must be obtained beforehand and all the additional premiums thus incurred shall be for the Buyer account The Sellers The Buyers ZHEJIANG SHIYE GROUP CO LTD BACK STAINLESS PIPE DATE 3 MAY 2000PLACE Philadelphia REVOCABLE DOCUMENTARY CREDITCREDIT NO CB2453 ADVISING BANK THE CENTER BANK OF PHILADELPHIA APPLICANT BACK STAINLESS PIPE L P 120 ESSEX AVENUE EAST AVENEL NEW JERSEY 03002 USA BENEFICIARY HUZHOU SHIYE GROUP CO LTD 32 STREET HUZHOU ZHEJIANG AMOUNT US 68703 80 US DOLLARS SIXTY EIGHT THOUSAND SEVEN HUNDRED AND THREE POING EIGHTY EXPIARY DATE TO FACILITATE NEGOTIATION OF THE CREDIT BY SELLERS THE VALIDITY OF THE LETTER OF CREDIT SHALL REMAIN VALID AT LEAST 15 DAYS AFTER THE LATEST DAY OF SHIPMENT IN USA GENTLEMEN YOU ARE AUTHORIZED TO VALUE ON US BY DRAWING DRAFTS AT 30 DAYS AFTER SIGHT FOR 110 OF INVOICE VALUE ACCOMPANIED BY THE FOLLOWING DOCUMENTS 1 DETAILED COMMERCIAL INVOICE IN QUADRUPLICATE 2 PACKING LIST IN TRIPLICATE SHOWING ITEM AND WEIGHT 3 CERTIFICATE OF ORIGIN IN DUPLICATE STATING THE IMPORTING COUNTRY SIGNED BY CHAMBER OF COMMERCE 4 FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING ISSUED BY COSCO AND MADE OUT OT ORDER OF SHIPPER AND ENDORSED IN BLANK MARKED PREIGHT PREPAID NOTIFY APPLICANT 5 INSURANCE CERTIFICATE COVERING ALL RISKS FOR 110 INVOICE VALUE SUBJECTED TO THE OCEAN MARINE CARGO CLAUSE OF THE P I C C DATED 1981 1 1 6 BENEFICIARY S DECLARATION STATING THAT ONE COMPLETE SET OF NON NEGOTIATIABLE SHIPING DOCUMENTS SENT DIRECTLY TO THE OPENER BY EXPRESS AIRMAIL WITHIN 2 DAYS AFTER SHIPMENT SHIPPING TERMS CIFC5 PHILADELPHIA SHIPPING MARKS B S P 928 PHILADELPHIA COVERING SEVEN ITEMS STAINLESS STEEL SEAMLESS TUBE AS PER S C NO 2000WRT427 DD 30 APRIL 2000 FROM SHANGHAI TO NEW YORK PARTIAL SHIPMENT ALLOWED TRANSSHIPMENT ALLOWED LATEST DATE OF SHIPMENT 31 MAY 2000 SPECIAL INSTRUCTIONS ALL CHARGES OUTSIDE OPENING BANK ARE FOR ACCOUNT OF BENEFICIARY ALL DOCUMENTS PRESENTED FOR NEGOTIATION SHALL BEAR THE NO OF THIS CREDIT AND THE NAME OF ISSUING BANK Except so far as otherwise expressly stated this documentary credit is subject to the Uniform Custom and Practice for Documentary Credits 1933 Revision International Chamber of Commerce Publication No 500 WE HEREBY AGREE WITH THE DRAWERS ENDORSERS AND BONA FIDE HOLDERS OF DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THE CREDIT THAT SUCH DRAFTS IF DRAWN AND NEGOTIATED WITHIN THE VALIDITY OF THIS CREDIT SHALL BE DULY HONORED IN DUE PRESENTATION AND DELIVERY OF DOCUMENTS AS SPECIFIED 237 ADVISING BANK NOTIFICATION THE CENTER BANK OF PHILADELPHIA PLACE DATE NAME AND SIGNATURE OF THE ADVISING BANK 11 根據(jù)下列來(lái)往電傳填制售貨確認(rèn)書 下面是 2002 年美國(guó) PDA MOTION CO LTD 21849 Tenderfoot Way Washington D C USA 與浙江義烏進(jìn)出口有限公司 浙江省義烏市三角開發(fā)區(qū) 188 號(hào) 的往來(lái)函電 主要就華麗牌 相框的交易條件進(jìn)行談判 根據(jù)這些函電擬制售貨確認(rèn)書 1 月 16 日對(duì)方來(lái)電傳 INTERESTED IN HUALI BRAND FRAME ART NO 123 3000 SETS PLASE QUOTE CIF WASHINGTON PER SET 1 月 18 日我方回電傳 HUALI BRAND FRAME ART NO 123 CIF WASHINGTON USD 6 8 PER SET PACKED IN WOODEN CASE FEB MARCH SHIPMENT SIGHT CREDIT REPLY HERE 26TH 1 月 22 日對(duì)方來(lái)電傳 YOUR 18TH TELEX REGRET UNABLE ACCEPT COMPETITORS QUOTING CIF WASHINGTON USD 6 2 PER SET AND D P SIGHT PLEASE REPLY 1 月 24 日我方回電傳 YOUR 22ND TELEX PRICE ACCEPT BUT BY SIGHT CREDIT PAYMENT PLEASE REPLY HERE 28TH 1 月 26 日對(duì)方來(lái)電傳 YOUR 24TH ACCEPT BOOK ADDITIONAL 1000 SETS SAME TERMS REPLY PROMPTLY 2 月 1 日我方回電傳 YOURS 26TH CONFIRMED PLEASE OPEN L C IMMEDIATELY 12 根據(jù)下述信用證及所列的其他條件制作單據(jù) TO BANK OF CHINA HUZHOU FM THE DAWA BANK LTD SEQUENCE OF TOTAL 27 1 1 FORM OF DOCUMENTARY CREDIT 40 IRREVOCABLE TRANSFERABLE DOCUMENTARY CREDIT NUMBER20 123 11 34222 DATE OF ISSUE 31C 020320 DATE AND PLACE OF EXPIRY 31D 020425 CHINA APPLICANT 50 DAWA SENU CO LTD 2 3 31 TAKAK CHO MIYAKOJIMA OSAKA CITY JAPAN BENEFICIARY 59 HUZHOU YONGYI CO LTD NO 13 FENGHUANG ROAD HUZHOU ZHENGJIANG CHINA 238 CURRENCY CODE AMOUNT 32B USD28 000 00 AVAILABLE WITH BY 41D ANY BANK BY NEGOTIATION DRAFTS AT42C AT SIGHT FOR 100 PECENT OF INVOICE VALUE DRAWEE42D THE DAWA BANK LTD OSAKA 21 BINGOMACHI 34 CHOME OSAKA JAPAN PARTIAL SHIPMENT43P ALLOWED TRANSHIPMENT43T NOT ALLOWED LOADING DISPATCH TAKING FROM44A SHANGHAI PORT CHINA FOR TRANSPORTATION TO 44B OSAKA LATEST DATE OF SHIPMENT44C 020410 DESCRPT OF GOODS SERVICES45A LADIES WEAR 5 000 SET AS PER SALES CONFIRMATON YY0203 FOB SHANGHAI CHINA DOCUMENTS REQUIRED46A SIGNED COMMERCIAL INVOICE IN 1 ORIGINAL AND 3 COPIES PACKING LIST IN 1 ORIGINAL AND 3 COPIES FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF SHIPPER AND ENDORSED IN BLANK AND MARKE FREIGHT COLLECT AND NOTIFY APPLICANT G S P CERTIFICATE OF ORIGIN FORM A IN 3 COPIES ADDITIONAL CONDITIONS47A INSURANCE TO BE COVERED BY BUYER A DISCREPANCY FEE OF USD50 00 WILL BE DEDUCTED FROM THE PROCEEDS ON EACH SET OF DISCREPANT DOCUMENTS PRESENTED CHARGES71B ALL BANKING CHARGES OUTSIDE OF OUR COUNTER ARD FOR ACCOUNT OF THE BENEFICIARY PERIOD FOR PRESENTATIONS48 DOCUMENTS MUST BE PRESENITD WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN VALIDITY OF THE L C CONFIRMATION INSTRUCTION49 WITHOUT SENDER TO 7RECEIVER INFO72 THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS 1993 REVISION 239 I C C PUBLICATION NO 500 TRAILER 要求 制作商業(yè)發(fā)票 報(bào)檢單 普惠制產(chǎn)地證書 其他資料 制作發(fā)票的日期 2002 年 3 月 28 日 報(bào)檢日期 2002 年 4 月 5 日 商品 H S 編碼 5309 2900 嘜頭 無(wú)嘜頭 單價(jià) 每件 FOB 上海 5 60 美元 包裝 每 50 件裝一紙箱 每箱凈重 15 公斤 毛重 16 公斤 13 根據(jù)下列條款制作匯票 ISSUING BANK FIRST UNION NATIONAL BANK HONG KONG BRANCH HONG KONG CITIC TOWER FLOOR 71 TIM MEI AVENUE CENTRAL HONG KONG ADVISIGN BANK BANK OF CHINA HUZHOU BRANCH L C NO 456706 ISSUING DATE 010621 APPLICANT TOME TRADE CO HONG KONG BENEFICIARY ZHEJIANG SHIYE GROUP LTD CO NO 16 ZHONGXING ROAD ZHENXI TOWN HUZHOU CHINA AMOUNT USD 57 237 00 L C AVAILABLE WITH ADVISING BANK NEGOTIATION BY YOUR DRAFTS AT SIGHT DRAWN ON OURSELVES FOR 100 PERCENT OF INVOICE VALUE TOGETHER WITH FOLLOWING DOCUMENTS INVOICE NO SY3222 DATE JUNE 25 2001 14 根據(jù)下列條款制作提單 ISSUING BANK NATIONAL BANK NAGOYA NO 145 FIRST ROAD NAGOYA JAPAN L C NO E 06777 DATE JAN 15 2002 BENEFIGIARY ZHENGJIANG DONGFANG FOOD CO LTD NO 124 QINGCHUN ROAD HANGZHOU CHINA SHIPMENT FROM NINGBO TO NAGOYA NOT LATER THAN JAN 25TH 2002 PARTIAL SHIPMENT ALLOWED TRANSSHIPMENT ALLOWED COVERING 3000 CANS CANNED MEAT SHIPPING MARKS N M THE GOODS ARE PACKED IN 210 CASES GROSS WEIGHT 3300KGS MEASUREMENT 76 43M3 240 OCEAN VASEEL YURONG VOY NO E244 DOCUMENTS REQUIRED FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY ISSUING BANK 15 根據(jù)下列資料填制出口貨物報(bào)關(guān)單 上海蘭生股份有限公司上海蘭生股份有限公司 SHANGHAI LANSHENG CORPORATION HEADQUARTERS 1230 1240 ZHONGSHAN ROAD N 1 SHANGHAI 2000437 CHINA BRANCH 128 HUQIU ROAD B L NO HJSHB142939 SHANGHAI 200002 CHINA 發(fā) 票 號(hào) 碼 TO GOLDEN MOUNTAIN TRADING LTD CABLE ADD STASPORT SHANGHAI INVOICE NUMBER 97A702758 ROOM 611 TOWER B HUNG HOM COMM CENTRE 37 39 定單或合約號(hào)碼 MA TAN WAI ROAD HUNG HOM KOWLOON HONGDONG SALES CONFIRMATION NO 97A3237 發(fā) 票 日 期 DATEOF INVOICE 97 12 10 INVOICE PACKING LIST 裝運(yùn)口岸 上海 目的地 FROM SHANGHAI TO LOSANGELES 信用證號(hào)數(shù) 開證銀行 LETTER OF CREDIT NO T T ISSUED BY VESSEL HANJIN DALIAN 014E 嘜頭號(hào)碼 MARKS description of goods ONE HUNDRED 100 CARTONS OF LADIES WEAR 8 Origin criterion see Notes overleaf P 9 Gross weight or other quantity 1600KGS 10 Number and date of invoices YY020328 Mar 28TH 2002 11 Certification It is hereby certified on the basis of control carried out that the declaration by the exporter is correct HUZHOU IMP that all the goods were produced in CHINA country and that they comply with origin requirements specified for those goods in the Generalized System of Preferences for goods exported to JAPAN importing country HUZHOU YONGYI CO LTD Mar 29TH 2002 Place and date Signature of authorized signatory 248 13 憑 信用證或購(gòu)買證 Drawn under FIRST UNION NATIONAL BANK HONG KONG BRANCH L C or A P No 456706 日期 年 月 日 支取 按 年 息 付 款 Dated 20010621 Payable with interest Per annum 號(hào)碼 匯票金額 中國(guó) 湖州 年 月 日 No SY3222 Exchange for USD57 237 OO Huzhou China 見票 日后 本匯票之副本未付 付 At sight of this FIRST of Exchange Second of the same tenor and date unpaid pay to the order of BANK OF CHINA HUZHOU BRANCH 金額 the sum of SAY U S DOLLARS FIFTY SEVEN THOUSAND TWO HUNDRED AND THIRTY SEVEN ONLY 此致 To FIRST UNION NATIONAL BANK HONG KONG BRANCH HONG KONG 浙江實(shí)業(yè)集團(tuán)有限公司 ZHEJIANG SHIYE GROUP LTD CO 14 BILL OF LADING SHIPPER ZHENGJIANG DONGFANG FOOD CO LTD NO 124 QINGCHUN ROAD HANGZHOU CHINA CONSIGNEE TO ORDER NOTIFY PARTY NATIONAL BANK NAGOYA NO 145 FIRST ROAD NAGOYA JAPAN PLACE OF RECEIPT OCEAN VESSEL YURONG VOYAGE NO E244 PORT OF LOADING NINGBO PORT OF DISCHARGE NAGOYA JAPAN PLACE OF DELIVERY B L NO CARRIER COSCO 中國(guó)遠(yuǎn)洋運(yùn)輸 集團(tuán) 總公 司 CHINA OCEAN SHIPPING GROUP CO ORIGINAL BILL OF LADING MARKS NOS KINGS OF PKGS DESCRIPTION OF GOOD