3商業(yè)發(fā)票解讀

1、實訓 3：發(fā)票應知應會：發(fā)票（INVOIC巳是進出口貿(mào)易結(jié)算中使用的最主要的單據(jù)之一，我國進出口貿(mào)易中使用的發(fā)票主要有商業(yè)發(fā)票（ COMMERCIAL INVOICE海關發(fā)票（CUSTOMS INVOICE形式發(fā) 票（PROFORMA INVOICE、領事發(fā)票（ CONSULAR INVOICE 及廠商發(fā)票 （MANUFACTURERS INVOICE）等。商業(yè)發(fā)票是出口商對所裝運貨物的情況進行的詳細描述， 并憑以向買方收取貨款的一種 價目總清單，是全套進出口單據(jù)的核心。使進口商對貨物的品名、規(guī)格、單價、數(shù)量、總價 等能夠有一個全面的了解， 并憑以對貨物進行驗收與核對。 同時， 商業(yè)發(fā)票也是進

2、出口商記 帳、收付匯、進出口報關及海關統(tǒng)計的依據(jù)。 在不需要出具匯票時，還可以作為買方支付貨 款的依據(jù)。海關發(fā)票是根據(jù)某些國海關的規(guī)定，由出口商填制的供進口商憑以報關用的特定格式 的發(fā)票。同時也供進口國海關核定貨物原產(chǎn)地國，以采取不同的國別政策。形式發(fā)票是出口商向進口商發(fā)出的有關貨物名稱、規(guī)格、單價等內(nèi)容的非正式的參考 性發(fā)票，供進口商申請進口批匯之用。它只能算是一種簡式合同，不能用于托收和議付。領事發(fā)票是拉美、菲律賓等國為了解進口貨物的原產(chǎn)地、貨物有無傾銷等情況而規(guī)定 的，由進口國駐出口國領事簽證的發(fā)票， 作為征收進口關稅的前提， 同時也作為領事館的經(jīng) 費來源。廠商發(fā)票是進口國為確定出口商有

3、無傾銷行為，以及為了進行海關估價、核稅和征收 反傾銷稅， 而由出口貨物的制造廠商所出具的， 以本國貨幣計算的， 用來證明出口國國內(nèi)市 場出廠價的發(fā)票。制單要點 商業(yè)發(fā)票一般無統(tǒng)一格式，由出口商自行設計，但內(nèi)容必須要符合信用證或合同的要 求。其基本內(nèi)容及制單要點如下：1） 出口商名稱及地址：信用證中一般表示為“BENEFICIARY XXX。通常出口商名稱及地址都已事先印好。2） 單據(jù)名稱：商業(yè)發(fā)票上應明確標明“INVOICE”（發(fā)票）或“ COMMERCIAN VOICE”（商業(yè) 發(fā)票）字樣。3）發(fā)票抬頭（TO:）：除信用證有其他要求之外，發(fā)票抬頭一般繕制為開證申請人（APPLICANT 信用

4、證中一般表示為“ FOR ACCOUNT OXXX ”或“ TO THEORDER OFXXX ”中“ XXX ” 部分。4）發(fā)票號碼（INVOICE NO.）:發(fā)票號碼一般由出口商按統(tǒng)一規(guī)律自定。5） 發(fā)票日期（INVOICE DATE：發(fā)票日期最好不要晚于提單的出具日期。根據(jù)UCP 500發(fā)票出具日期可以早于信用證開立日期，但必須在信用證及UCP500慣例規(guī)定的期限內(nèi)提交。6）合同及信用證號碼（ S/C NO.， L/C NO. ）：根據(jù)實際填寫。7） 裝運港和目的港：一般只簡單地表明運輸路線及運輸方式，如FROMXX TO XX BYSEA/AIR。8）嘜頭（SHIPPINGMARKS：

5、 一般由賣方自行設計，但若合同或信用證規(guī)定了嘜頭，則須按 規(guī)定。若無嘜頭，應注明 N/M9） 貨物描述（DESCRIPTION：必須與信用證中的貨物描述（DESCRIPTION OF GOODS完全一致，必要時要照信用證原樣打印，不得隨意減少內(nèi)容，否則有可能被銀行視為不符點。 但有時信用證貨物描述的表述非常簡單，此時按信用證打印完畢后，再按合同要求列明 貨物具體內(nèi)容。10） 數(shù)量（QUANTITY：按合同標明裝運貨物數(shù)量，必須標明數(shù)量單位如PIECE SET KG 或 METER等o11）單價（UNIT PRICB、總價（AMOUNT對應不同貨物標明相應單價，注意貨幣單位及數(shù) 量單位?？們r即實

6、際發(fā)貨金額，應與信用證規(guī)定一致，同時還應注明貿(mào)易術語12） 簽字蓋章：若信用證要求SIGNED INVOICE就要求出口商簽字或加蓋圖章。否則按UCP500的規(guī)定，發(fā)票可不需簽章。13）其他：有些國家對商業(yè)發(fā)票有特殊要求，如必須在商業(yè)發(fā)票上注明船名、重量、“無木制包裝”等字樣，需根據(jù)具體業(yè)務及信用證要求具體對待。發(fā)票的參考樣式如下所示：江蘇和泰股份有限公司JIANGSU HOTIY CORPOARATIONHOTIY BUILDING , 50 ZHONGSHAN. , NANJING , CHINACOMMERCIAL INVOICETO:NO.: A2400A/98DATE: OCT.21

7、,2004S/C NO.: 03HL21401JYSK CHANALEF SILK A/SBRIGHT BUILDING 14, SKOVSGERD DK-9990 BROVET.DENMARKL/C NO.: 202-612-1068FROMSHANGHAITOCOPENHAGENMARKS & NO.S DESCRIPTIONSQUANTITIESUNIT PRICE AMOUNTCIF COPENHAGENJYSKX MAS DECORATIONSCOPENHAGENUSD1,037.50A2400A/98USD258.001-7USD148.352-A152612-A15261-12-

8、A15261-2250 BOXES40 BOXES23 BOXESUSD4.15/BOXUSD6.45/BOXUSD6.45/BOXTOTAL:313BOXES USD1443.85SAY US DOLLARS ONE THOUSAND FOUR HUNDRED AND TORTY THREE POINT EIGHT FIVE ONLY江蘇和泰股份有限公司JIANGSU HOTIYCORPOARATION海關發(fā)票的繕制海關發(fā)票的內(nèi)容除了與商業(yè)發(fā)票類同的項目外，它主要是證明商品的成本價和生產(chǎn)國。 各國、 各地區(qū)都有自己不同的格式和名稱， 但是目前很多國家正在逐漸減少使用， 而且由于 各國海關規(guī)定

9、的不同， 其填制要求也有區(qū)別。 若繕制有誤則會影響出口。 現(xiàn)以加拿大海關發(fā) 票為例加以介紹。加拿大海關發(fā)票要求各欄均需填滿，不能留空，其主要內(nèi)容有：1 )賣方名址 (VENDOR：) 發(fā)貨人名稱及地址，或信用證的受益人。2 )裝船日期( DATEOFDIRECTSHIPMENTTO CANAD)A : 實際裝運日期，即提單的簽單日期。3 )其他參考項目( OTHER REFERENCE INCLUDE PURCHASSERORDER NO). 有關合同、訂單及商業(yè)發(fā)票的號碼。4) 收貨人名址( CONSIGNEE S NAME AND ADDRES)S 貨物運交的最后收貨人的名稱和地址。5)

10、買方名址( PURCHASERS NAME AND ADDRES)S若合同買方與第 4欄的收貨人為同一人，則填“ THE SAME AS 4 CONSIGNEE ,若 不同，則應詳細填寫。6) 轉(zhuǎn)運國( COUNTRY OF TRANSSHIPME)NT即貨物運輸途中中轉(zhuǎn)轉(zhuǎn)船的地點，若不轉(zhuǎn)船，則填“N/A”( APPLICABLE)7) 原產(chǎn)地國別( COUNTRY OF ORIGN OF GOO)DS 發(fā)票上所列貨物的產(chǎn)地國即 CHINA8) 直接運往加拿大的運輸方式及起運地點 (TRANSPORTATIOGNIVE MODEANDPLACEOFDIRECTSHIMENT TO CANAD)

11、A 只要貨物不在國外加工，不論是否轉(zhuǎn)船，均填起運地、目的地名稱及所用運輸工 具。如 FROM SHANGHAI TO MONTREAL BY VESSEL9) 貿(mào)易條件和支付方式( CONDITION OF SALES AND TERMS OF PAYME)NT即交貨的價格術語和支付方式。如CFR MONTREAL BY L/C AT SIGHT10) 結(jié)算用貨幣( CURRENCY OF SETTLEME)NT 即支付貨幣，應與商業(yè)發(fā)票一致。11) 17)件數(shù)(NO. OF PACKAGE)商品描述(SPECIFICATION OF COMMODITIES 數(shù)量(QUANTITY、單價(UN

12、IT PRICE)、總金額(TOTAL、總重量(TOTAL WEIGH)發(fā)票 總金額(INVOICE TOTAL):按商業(yè)發(fā)票描述的內(nèi)容填寫。18) 若前述17項均已在商業(yè)發(fā)票中，則第18欄中打，并在其后填上商業(yè)發(fā)票號碼。19) 出口商名址：若與第一欄為同一人，則填SAME AS 1 VENDOR若不同，則應詳細填寫。20) 出口單位負責人名址：發(fā)票繕制人員或負責人的手簽名稱。21) 當局規(guī)定( DEPARTMENT RULIN)G: 加拿大海關方面的某些管理條例。從第2325欄各項目若不適用時，在第22欄中打V。若第 23欄已包括在 17欄中，則填合適的金額，若有一項無法填時，則打“N/A”

13、若第 24欄不包括在 17欄中，按實際數(shù)額填，若某些項目不適用時，則打“N/A”第 25 欄一般貿(mào)易不適用，填“ N/A”加拿大海關發(fā)發(fā)票的格式如下所示：1.Vendor(Name and Address)2.Date of Direct Shipment to Canada3.Other References(lnclude Purchaser s Order No.)4.consignee(Name and Address)5.PurchaserName and Address(lf other than Consignee)6.Country of Transshipment/.Co u

14、n try of Origi n ot Goodsif shipmentincludes goods ofdifferentoriginsenteroriginsAGAINST ITEMS IN 128.lransportation:Gave iviode and Place of Direct Shipment to Canada9.Conditions of Sale and Terms of Payment10.Currency of Settlement11.No. of Pkgs12.Specification of Commodities(Kind of Packages, M G

15、en eral Descripti on and Characteristics, i.e. Grade, Quality)arks and Numbers,13.Qua ntity (State Unit)Selling Price14.U nit Price15.Total18.lf any fields 1 to 17 are in eluded on an attached commercial inv oice, check this boxn16.Total weight17.lnv oice TotalCommercel In voice No.NetGross19.Export

16、er Name and Address(lf other tha n Ven dor)20.Origi nator(Name and Address)21.Departme ntal Ruli ng(if applicable)22.lf fields 23 to 25 are not applicable, check this box23.lf in cluded in field 17 in dicate amo unt:(i) Transportation charges, expenses and in sura nee from the place of direct shipme

17、 nt to Can ada$(ii) Costs for construction,erection andassembly incurred after importation into Canada$(iii) Export pack ing$24.lf not in cluded in field 17 in dicate amo unt:(i) Tra nsportatio n charges, expe nses andin sura nee to the place of direct shipme nt toCanada$(ii) Amo unt forcommissi ons

18、other tha nbuyingcommissi ons$(iii) Export pack ing$25. Check(if applicable):(i) Royalty payme nts or subseque nt proceedsare paid or payable by the purchaser(ii) The purchaser has supplied goods or services for use in the production of these goodsn實訓練習 練習1根據(jù)所給銷售合同制作商業(yè)發(fā)票。注該批貨最終運往法國馬賽港。SALES CONFIRMA

19、TION NO.: 03CAN-1108DATE: NOV.08, 2004THE SELLER JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.80 ZHONGSHAN ROAD, NANJING, CHINAFAX:86TEL: 86HE BUYER:SHEMSY NEGOCE ID CORP.75 ROUTE 96570 DARDILLY, FRANCEFAX :33-56-12345678 TEL: 33-56-12345678BUYER S ORDER NO.:FE021GTHIS SAL

20、ESCONFIRMATIOIS HEREBWUTUALLCONFIRMEDTERMSNDCONDITIONSREAS FOLLOWS:NAME OF GOODS AND SPECIFICATIONSQTYUNIT PRICEAMOUNTLEATHER BAGSFOB SHANGHAIITEM NO. SL1001000PCSUSD2.00/PCUSD2000.00ITEM NO. SG1202000PCSUSD1.50/PCUSD3000.00ITEM NO. SF2003000PCSUSD3.00/PCUSD9000.00TOTAL6000PCSUSD14000.00SAY US DALLA

21、RS FOURTEEN THOUSAND ONLYPACKING: AS PER BUYERS DEMANDSSHIPPING MARKS: AS PER BUYERS DEMANDSSHIPMENT: X TO BE MADE (45 DAYS BY SEA AFTER RECEIVED 30% T/TPAYMENT FROMCHINA PORTTO (AS BUYER S DEMANDSPARTIAL SHIPMENTSKND TRANSHIPMENT TO BE ALLOWED.PAYMENT: X 30% T/T IN DEPOSIT, 70% D/P AT SIGHTINSURANC

22、E: TO BE EFFECTED BY THE SELLER FOR () % OF INVOICE VALUE TOCOVER () RISK AND WAR RISK UPTP () AS PER THE OCEANMARINECARGOCLAUSEANDWARISK CLAUSEOFTHEPEOPLE S INSURANCECOMPANY OF CHINA X TO BE EFFECTED BY THE BUYERSELLER :JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.BUYER: SHEMSY NEGOCE ID CORP.JIANGS

23、U INTERNATIONAL IMP. & EXP. CORP. LTD.80 ZHONGSHAN ROAD, NANJING, CHINA練習 2 根據(jù)信用證有關要求，繕制發(fā)票一份。設發(fā)票開票日期為1) QUANTITIES AND DESCRIPTIONS ARE AS FOLLOWS:040220。DESCRIPTION QUANTITY UNIT PRICE AMOUNT6311000 DOZSUSD0.84/DOZUSD 840.00121F300 DOZSUSD5.00/DOZUSD 1500.00515B400 DOZSUSD2.84/DOZUSD 1136.0066D480

24、DOZSUSD1.86/DOZUSD 892.80157400 DOZSUSD2.50/DOZUSD 1000.00BALL PEN:542 BLACKBLUERED600 DOZS USD0.50/DOZUSD0.50/DOZUSD0.50/DOZUSD 300.00542B1200 DOZSUSD 600.00600 DOZS4500 BAGSUSD0.15/BAGUSD 300.00USD 675.00602200 DOZS620560 DOZSROLLER PEN:USD3.60/DOZUSD0.70/DOZUSD 720.00USD 392.00886A240 DOZS USD3.9

25、5/DOZ USD 948.00886240 DOZS USD3.27/DOZ USD 784.80882 BLACK 400 DOZS USD1.85/DOZ USD 740.00BLUE400 DOZS USD1.85/DOZRED200 DOZS USD1.85/DOZUSD 740.00USD 370.00WATER COLOUR PEN901-12360 DOZS USD3.66/DOZUSD 1317.60918-6360 DOZS USD2.37/DOZ USD 853.20TOTAL: 1) 5740 DOZS AND 4500 BAGS OF BALL PEN USD 141

26、09.402) 1480 DOZS OF ROLLER PEN3) 720 DOZS OF WATER COLOUR PENAS PER SALES CONTRACT NO: 96FH10162）買方開來的信用證如下所示(INCORPORA TED IN HONGKONG)11 QUEENS ROAD,CENTRAL,HONGKONG TEL:00852-28123334TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXXTo: BANK OF CHINA SHANGHAI PUDONG BRANCH L/C No.: 16441688Dated: 040115Amount

27、， USD14109 00FAI 1 IUU1 II.01/ 1 * 1 1 . WPLEASE ADVISE BENEFICIARY THAT WE ISSUED AN IRREVOCABLE DOCUMENTARYCREDIT NO. 16441688 DATED 040115 FOR USD14109.00 (SAY U.S. DOLLARSFOURTEEN THOUSAND ONE HUNDRED AND NINE ONLY) DETAILED AS FOLLOWS:Ben eficiary(full n ame and address):Applica nt(full n ame a

28、nd address):SHANGHAI MEIHUA BALL PEN CO.LTD., 3601MEIHUA ROAD SHANGHAI CHINALINKMAX INTERNATIONAL COMPANYROOM 3 24/F HANG SAM HOUSE KING TINCOURT SHATIN, HONGKONGPartial shipme nt:Tran shipme nt:Expiry Date: 040415Latest Date of Shipme nt: 040331ALLOWEDALLOWEDShipme nt From: SHANGHAI, CHINAShipme nt

29、 To: BANGKOK, THAILANDCredit available with any Bank By Negotiatio nwith beneficiarys draft for100% of the invoice value at sight on issuing bankaga inst the docume nts detailed here inDocume nts required:1. (X)Sig ned commercial in voice in5folds in dicati ng l/c no. and con tract no. 96FH1016.2. (

30、X)Full set (3/3) of clea n on board ocea n bills of ladi ng made out to order and bla nk en dorsedmarked ( X )freight prepaid / () to collect no tify the applica nt.3. (X)I nsura nee policy/certificate in2 folds for 110% of the in voice value,show ing claimspay in china in the currency of the draft,

31、 blank endorsed covering ( X ) ocean marine tran sportati on / () air tran sportati on/ () overla nd tran sportati on all risks, war risks asper CIC clause.4. (X)Pack ing list/weight list i n3folds in dicati ng qua ntity/gross and net weights.5. (X)Certificate of origin in_3_folds.6. (X)Certificate

32、of qua ntity/weight in3folds.7. () Certificate of quality in3folds issued by () manu facturer / () ben eficiary.8. () Ben eficiarys certified copy of telex/fax dispatched to the applica nt with indays/hours after shipment advising goods name,( ) name of vessel / ( ) flight no., date, qua ntity, weig

33、ht and value of shipme nt.9. ()二m冷鏈血比盤憑厘訶它(INCORPORATED IN HONGKONG)11 queens road,central,HONGKONG TEL:00852-28123334TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXXCommodity:PENQUANTITIES AND DESCRIPTIONS AS PER SALES CONTRACT NO. 96FH1016PRICE TERM: CIF BANGKOK, THAILANDAdditi onal in struct ions:1. All bank

34、ing charges outside the issu ing bank are for ben eficiarys acco unt.2. Docume nts must be prese nted with in.15 days after the date of shipme nt butwithin the validity of this credit.3. Both qua ntity and amount % more or less are allowed.SPECIAL INSTRUCTION:ALL DOCUMENTS MUST BE SENT TO ISSUING BA

35、NK BY COURIER/SPEED POST IN ONE LOT, UPON RECEIPT THE DOCU MENTS CONFOMED WITH THE CREDIT S TERMS AND CONDITIONS, WE SHALL PAY THE PROCEEDS AS PER THE NEGOTIATING BANK S INSTRUCTIONS.YOUR FAITHFULL YFOR DAO HENG BANK LTD., HONGKONG BRANCHJACKEY NGAUTHORIZED SIGNATURE(S)EXCEPT SO FAR AS OTHERWISE EXP

36、RESSLY STA TED, THIS DOCUMENTARY CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARYCREDITS (1993 REVISION) INTERNA TIONAL CHAMBER OF COMMERCE PUBLICA TION NO. 500.WE HEREBY ENGAGE WITH DRAWERS AND/OR BONA FIDE HOLDERS THA T DRAFTS DRAWN AND NEGOTIA TED IN CONFORMITY WITH THE TERMS OF

37、THIS CRDIT WILL BE DULY HONOURED ON PRESENTA TION.上海美華圓珠筆有限公司SHANGHAI MEIHUA BALL PEN CO. LTD3601 MEIHUA ROAD, SHANGHAI ,CHINA練習 3 根據(jù)下列所給資料繕制發(fā)票一份。嘜頭號碼由受益人決定。FROM BRITISH BANK OF THE MIDDLE EAST,JEBEL HUSSEIN, AMMAN, JORDAN. TO THE HONG KONG AND SHANGHAI BANKING CORPORATION LIMITED. SHANGHAI OFFICE:

38、6/F FU TAIANSION 104 HUQIU ROAD. SHANGHAI， CHINA BENEFICIARY: GOOD FRIEND ARTS AND CRAFTS IMP&. EXP. CO.301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG, CHINAP.O.BOXAPPLICANT: INTERNATIONAL TRADING AND RE-EXPORTCO.(ZERKA FREE ZONE). 1147.AMMAN-JORDAN.,FAX:623267,TEL:630353.DC NO.: DCFJOM970603FORM OF DC: I

39、RREVOCABLEDATE OF ISSUE: 20 MAY,2004EXPIRY DATE AND PLACE: 30 JULY, 2004 CHINADC AMOUNT: USD26160.00, CFR AQABA, JORDAN,MAX CR AMT: NOT EXCEEDINGAVAILABLE WITH/BY: ANY BANK BY NEGOTIATIONDRAFTS AT: AT SIGHT FOR FULL INVOICE VALUE, MENTIONING THIS DC NO.DRAWEE: ISSUING BANKLATEST DATE OF SHIPMENT: 15

40、 JULY 2004GOODS: 24000 PAIRS“EVA” SLIPPER MODEL DO27 SIZE 36-4024000 PAIRS “EVA” SLIPPER MODEL DO02 SIZE 30-35ALL IN 4 ASSORTED COLORS, LIGHT BLUE, RED, PINK AND VIOLETAS PER S/C 97 ACX417 DATED 17.4,2004DOUMENTS REQUIRED:SIGNEDINVOICES IN SIX COPIESSHOWINGTHATTHEGOODSEXPORTEDAREOFCHINESEORIGIN, THE

41、ORIGINAL INVOICE IS TO BE DULYCERTIFIED BY THE CHINACOUNCILFORTHE PROMOTION OF INTERNATIONAL TRADE.ADDITIONAL CONDITIONS:1) “MADE IN CHINA” MUST BE STICKED ON EACH PAIR AND THE RELATIVE INVOICES MUST CERTIFY TO THIS EFFECT.2) INVOICES MUST CERTIFY THAT THE CARTON SIZE ASSORTMENT IS AS FOLLOWS:FOR SI

42、ZE 36-40:36/6,37/12,38/15,39/15,40/12,EQUAL 60 PAIRS.FOR SIZE 30-35:30/8,31/8,32/10,33/10,34/12,35/12,EQUAL 60PAIRS.3) ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT SHOULD BE ISSUED IN ARABIC AND/OR ENGLISH.4) ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT MUST MENTIONTHIS DC NUMBER AND

43、 THE ISSUING BANK NAME.好友工藝品進出口公司GOOD FRIEND ARTS AND CRAFTS IMP. & EXP. CO.301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG, CHINA練習 4 根據(jù)下列提供資料，填制加拿大海關發(fā)票一份。商品的有關資料如下 :ALL THE GOODS ARE PACKAGED IN 728 CTNS , AND NET WEIGHT IS 17760KGS,GROSS WEIGHT IS 18890KGS, PAYMENT BY L/C 45DAYS SIGHT， PURCHASESRORDERNO

44、.：TIANTANG2381，L/C NO.：NKB210C8，THEGOODSARESHIPPED ON 04.5.2.該批商品的發(fā)票如下CHINA TIANTANG INTERNATIONAL TECHNICAL I/E CORP.CHINA14 TIANTANG VILLAGE ， NANJINGINVOICEMESSERSNO. : A123ABCTOOLSTRADECO.LTD.DATE: MAY 9,20043/17 SUN BUILDING ， SHEARSON CAMBRIDGETORONTO ,CANADAFROM SHANG TO TORONTO BY SEAMARKSDE

45、SCRIPTION OF GOODS QUANTITYUNIT PRICEAMOUNTABC6V CORDLESS DRILL-TT1798PCSUSD10.50USD8,379.0034KL-B6V CORDLESS DRILL-TT21070PCSUSD28.00USD29,960.001-728CIF TORONTOTOTAL:1,868PCSUSD38,339.00CHINA TIANTANG INTERNATIONALTECHNICAL l/E CORP.張三Revenue CanadaCANADA CUSTOMS INVOIE1. Vendor(Name and Address)2.Date of Direct Shipme nt to Can ada3.Other R