模擬實訓(xùn)三 自理進(jìn)口貿(mào)易業(yè)務(wù)信用證

1、模擬實訓(xùn)三 自理進(jìn)口貿(mào)易業(yè)務(wù)-信用證李莉小姐今年畢業(yè)于上海貿(mào)易大學(xué)，面對就業(yè)市場的激烈競爭，決定放棄各種應(yīng)聘機(jī)會進(jìn)行創(chuàng)業(yè)。在父母、老師和朋友等方方面的支使下，成立了上海進(jìn)出口公司。該公司在工商局、稅務(wù)局和上海市對外經(jīng)濟(jì)貿(mào)易委員會登記核準(zhǔn)后，并在上海市出入境檢驗檢疫局、海關(guān)等有關(guān)部門進(jìn)行注冊登記，開始正式營業(yè)。上海進(jìn)出口公司是一家民營企業(yè)，主要經(jīng)營手工工具、棉紡織品、玩具、茶葉和文化用品等進(jìn)出口業(yè)務(wù)。作為商場上的一名新人，李莉小姐在先輩的指點下首先創(chuàng)建公司網(wǎng)站，在本公司網(wǎng)站上發(fā)布自己經(jīng)營的產(chǎn)品和服務(wù)信息，擴(kuò)大公司與出口商品在國外的知名度，尋找商機(jī)。近日，李莉小姐得知日本生產(chǎn)的手工工具板手在國內(nèi)市

2、場緊缺，決定從日本進(jìn)口一批不同規(guī)格的扳手。于是上網(wǎng)查閱日本扳手生產(chǎn)廠商的供應(yīng)情況，收集產(chǎn)品的質(zhì)量、規(guī)格和購貨價格等各種信息，選擇理想的出口商tokyo import& export corporation進(jìn)行洽談，并與其簽訂購貨貿(mào)易合同。合同簽訂后，李莉小姐在合同規(guī)定的開證時間內(nèi)及時向出口商tokyo import& export corporation開出本筆交易的信用證，委托金友國際貨代公司代辦托運，并辦理保險手續(xù)，確保合同的履行。貨物收到后，還要根據(jù)我國有關(guān)檢驗檢疫、海關(guān)和外匯管理等有關(guān)規(guī)定辦理報檢、報關(guān)和進(jìn)口付匯核銷等手續(xù)。 項目一 進(jìn)口交易磋商與合同簽訂業(yè)務(wù)導(dǎo)入李莉小姐創(chuàng)建上海進(jìn)出口

3、公司后，建立了公司網(wǎng)站，在網(wǎng)站上發(fā)布自己經(jīng)營的產(chǎn)品和服務(wù)信息。近日，李莉小姐得知日本生產(chǎn)的手工工具板手在國內(nèi)市場緊缺，決定從日本進(jìn)口一批扳手。于是上網(wǎng)查閱日本扳手生產(chǎn)廠商的供應(yīng)情況，收集產(chǎn)品的質(zhì)量、規(guī)格和購貨價格等各種信息，選擇了tokyo import& export corporation進(jìn)行洽談。當(dāng)雙方達(dá)成一致意見后，tokyo import& export corporation向上海進(jìn)出口公司開出形式發(fā)票，作為辦理進(jìn)口許可證的材料，然后與其簽訂購貨確認(rèn)書。工作任務(wù)一李莉小姐擬寫詢盤函李莉小姐利用因特網(wǎng)和各種商務(wù)網(wǎng)站對日本市場進(jìn)行調(diào)研，掌握市場的供求信息、價格動態(tài)。經(jīng)過充分的分析后，確

4、定tokyo import& export corporation為出口商，向其進(jìn)行詢盤。lili 2007-08-01tokyo enquiry工作任務(wù)二李莉小姐擬寫接受函不久，上海進(jìn)出口公司接到了對方的發(fā)盤，發(fā)盤中詳細(xì)列名了各項交易條件，我方經(jīng)慎重考慮，決定接受對方的發(fā)盤，并由李麗擬寫接受函。tokyo acceptance工作任務(wù)三李莉小姐申請簽發(fā)進(jìn)口許可證上海進(jìn)出口貿(mào)易公司與日本東京進(jìn)出口貿(mào)易公司就扳手交易條件達(dá)成一致意見后，并要求其出具形式發(fā)票。當(dāng)收到形式發(fā)票后，李莉小姐持主管部門有關(guān)批準(zhǔn)進(jìn)口文件等資料向上海市外經(jīng)貿(mào)委主管部門申請簽發(fā)進(jìn)口許可證。日本東京進(jìn)出口貿(mào)易公司出具形式發(fā)票：t

5、okyo import& export corporation 82-324, otoli machi tokyo, j apanproforma invoice tel: 028-548742 （without engagement） p/i no.: in05791fax: 028-548743 date: aug.11,2007 p/c no：tx200523consignee:shanghai import & export corporation.from tokyo, j apan to shanghai, china delivery：latest date of shipmen

6、t 070920partial shipments allowed transhipment not allowedmarks & nodescriptions of goodsquantity unit priceamounttitctx200523shanghai c/no. 1-60hand toolshex deys wrenchdouble ring offset wrenchconbination wrenchadjustable wrench1000 set1500 set2000 set1500 setfob tokyo usd 10.00usd 10.00usd 20.00u

7、sd 20.00usd 10000.00usd 15000.00usd 40000.00usd 30000.00usd 95000.00say u.s. dollars ninety five thousand onlyterms: 100% payment by irrevocable documentary creidt at 30 days after sightthis invoice is supplied to enable you to apply tokyo import& export corporation for the necessary import licence

8、to be valid up to 山 田上海進(jìn)出口貿(mào)易公司填寫進(jìn)口許可證申請表：中華人民共和國進(jìn)口許可證申請表1.進(jìn)口商： 代碼 3.進(jìn)口許可證號：2.收貨人： 4.進(jìn)口許可證有效截止日期： 年 月 日5.貿(mào)易方式： 8.出口國（地區(qū)）： 6.外匯來源： 9.原產(chǎn)地國（地區(qū)）： 7.報關(guān)口岸： 10.商品用途： 11.商品名稱： 商品編碼： 12.規(guī)格、型號13.單位14.數(shù) 量15.單價（usd）16.總值（usd）17.總值折美元18.總計19.領(lǐng)證人姓名：聯(lián)系電話：申請日期： 下次聯(lián)系日期： 20簽證機(jī)構(gòu)審批（初審）：終審：中華人民共和國商務(wù)部監(jiān)制 第一聯(lián)（正本）簽證機(jī)構(gòu)存檔工作任務(wù)四

9、李莉小姐擬訂購貨合同書上海進(jìn)出口公司辦理好進(jìn)口許可證后，由李莉小姐擬訂購貨貿(mào)易合同一式兩份，雙方簽章后，各留下一份作為履行合同的依據(jù)。 上海進(jìn)出口公司shanghai import & export corporation 1321 zhongshan road shanghai china purchase contract telp/c no：tx200523faxdate: aug.20,2007 買 方： the buyer： 賣 方：the seller： the seller and the buyer have confir

10、med this contract with the terms and conditions stipulated below.descriptions of goodsquantityunit priceamount1. country of origin and manufacturer: 2. packing: 3. latest date of shipment： 4. port of loading: 5. port of destination: 6. payment: 7. partial shipments: 8. transhipment: 9. insurance: 10

11、.documents: 1）three copies of signed commercial invoice indicating contract number.2）three copies of packing list.3）two copies of certificate of quality /quantity issued by manufacture .4）within 12 hours after the goods are completely loaded, the seller shall fax to notify the buyer of the contract

12、number, name of commodity, quantity, gross weight, b/l no. and the date of delivery.11. inspection and claims: if the quality/weight and/or the specifications of the goods should be found not in line with the contracted stipulations, or should the goods prove defective for any reasons, including lat

13、ent defect or the use of unsuitable materials, the buyer would arrange an inspection to be carried out by the inspection bureau and have the right to claim against the sellers on the strength of the inspection certificate issued by the bureau. all claims shall be regarded as accepted if the sellers

14、fail to reply within 30 days after receipt of the buyers claim.buyer: seller: 項目二 開立與修改信用證業(yè)務(wù)導(dǎo)入合同簽訂后，李莉小姐在合同規(guī)定的開證時間內(nèi)及時向中國銀行上海分行申請開立信用證，為此要填寫開證申請書并交納開證費和保證金。開證行中國銀行上海分行依據(jù)開證申請書向tokyo import & export corporation開出本筆交易的信用證。通知行收到信用證后，進(jìn)行審證，審核無誤后寄送至tokyo import & export corporation。出口商依據(jù)貿(mào)易合同再次審證，發(fā)現(xiàn)有多處不符點或改證

15、要求，可書寫改證函向上海進(jìn)出口公司提出改證要求。李莉小姐對改證函的內(nèi)容予以確認(rèn)，于是向開證行提出改證要求，交納改證費，由中國銀行上海分行開出信用證改證書，并通過fuji bank交至tokyo import& export corporation。工作任務(wù)一李莉小姐辦理開證手續(xù)上海進(jìn)出口公司的外匯結(jié)算銀行是中國銀行上海分行，于是李莉小姐根據(jù)貿(mào)易合同的有關(guān)規(guī)定向該行辦理開證手續(xù)，為此填寫好開證申請書，并通知本公司財務(wù)部將保證金轉(zhuǎn)賬到公司的保證金賬戶。然后，開證行根據(jù)開證申請書的要求開出本筆交易的不可撤消信用證，正本寄送通知行，副本交給開證人備案。irrevocable documentary c

16、redit applicationto: bank of china date: aug. 22, 2007beneficiary (full name and address ) l/c no.ex card no.contract no. date and place of expiry of the credit partial shipmentsallowed not allowedtransshipmentallowed not allowed issue by airmail with brief advice by teletransmission issue by expres

17、s delivery issue by teletransmission ( which shall be the operative instrument )loading on board/dispatch taking in change at/from not later thanfor transportation toamount ( both in figures and words ) description of goodspacking: credit available with by sight payment by acceptance by negotiation

18、by deferred payment atagainst the documents detailed herein and beneficiarys draft for100 % of the invoice valueat on 口fob 口 c&f 口 cifor other termsdocuments required: ( marks with x )1. ( ) signed commercial invoice in copies indicating l/c no. and contract no.2. ( ) full set of clean on board ocea

19、n bills of landing made out to and blank endorsed, marked “freight to collect/ prepaid showing freight amount” notifying 3. ( ) air waybills showing “freight to collect/ prepaid including freight amount” and consigned to 4. ( ) memorandum issued by consigned to5. ( ) insurance policy/certificate in

20、copes for % of the invoice value showing claims payable in china in currency of the draft, blank endorsed, covering ( ocean marine transportation / air transportation / over land transportation ) all risks, war risks.6. ( ) parking list / weight memo in copies issued by the quantity / gross and the

21、weights of each packing and packing condition as called by the l/c.7. ( ) certificate of quantity / weight in copies issued by an independent surveyor at loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. ( ) certificate of quantity in

22、 copies issued by manufacturer / public recognized surveyor / 9. ( ) beneficiarys certified copy of cable dispatched to the accountees within 12 hours after shipment advising name of vessel / flight no. / wagon no. , date quantity, weight and value of shipment.10. ( ) beneficiarys certifying that ex

23、tra copies of the documents have been dispatched according to the contract terms.11. ( ) shipping cos certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents:12. ( ) other documents , if any:additional instructions: 1. ( ) all banking charges outsi

24、de the opening bank are for beneficiarys account. 2.( ) documents must be presented with 15 days after the date of issuance of the transport documents but with the validity of this credit. 3. ( ) third party as shipper is not acceptable. short form / blank back b/l is not acceptable. 4 .( ) both qua

25、ntity and amount % more or less are allowed. 5. ( ) prepaid freight drawn in excess of l/c amount is acceptable against presentation of original charges voucher issued by shipping co. / air line / or its agent. 6. ( ) all documents to be forwarded in one cover, unless otherwise started above. 7. ( )

26、 other terms, if any:account no. : with (name of bank) transacted by: ( applicant: name ,signature of authorized person )telephone no.: ( with seal ) 工作任務(wù)二李莉小姐辦理改證手續(xù)tokyo import & export corporation收到信用證后，由于該公司備貨有一定的困難，便向上海進(jìn)出口公司提出裝運期改為2007年10月20日，并將信用證有效期延長。為此，李莉小姐根據(jù)出口商的要求向中國銀行上海分行提出修改信用證的要求。中 國 銀 行

27、bank of china信用證修改申請書application for amendmentdate of amendment: no. of amendment: amendment to our documentary credit no. to: applicant advising bank beneficiary (before this amendment) amount the above mentioned credit is amended as follows:口 shipment date extended to 口 expiry date extended to 口 a

28、mount increased/decreased by to 口 other terms:口 banking charges:all other terms and conditions remain unchanged. authorized signature(s) this amendment is subject to uniform customs and practice for documentary credits （2007 revision）international chamber of commerce publication no.600.項目三 進(jìn)口合同的履行辦理

29、訂艙投保手續(xù)業(yè)務(wù)導(dǎo)入上海進(jìn)出口公司在合同規(guī)定的開證時間內(nèi)，及時向tokyo import& export corporation開出本筆交易的信用證后，李莉小姐填寫訂艙委托書并隨附相關(guān)單據(jù)委托金友國際貨代公司代辦托運手續(xù)。訂艙確認(rèn)后，向出口商發(fā)出裝船通知，讓其做好裝運貨物的準(zhǔn)備。工作任務(wù)一 李莉小姐辦理訂艙手續(xù)上海進(jìn)出口公司在辦理好改證手續(xù)后，及時向上海金友貨運代理公司辦理訂艙委托，根據(jù)合同有關(guān)內(nèi)容填寫進(jìn)口訂艙委托書。當(dāng)進(jìn)口貨物運輸手續(xù)辦妥之后，李莉小姐向tokyo import& export corporation發(fā)出裝船通知，告知其船名、航次和到達(dá)裝運港的時間，以便出口商做好裝運貨物的準(zhǔn)

30、備。李莉小姐填寫進(jìn)口訂艙委托書：進(jìn)口訂艙委托書 編號：xt051147 日期： 貨 名（英文） 重 量 尺 碼 合 同 號 包 裝 裝 運 港 交貨期 裝貨條款 發(fā) 貨 人名稱、地址 發(fā) 貨 人電 掛 訂妥船名 預(yù)抵港口 備 注委托單位 1.危險品須注明性能，重大件注明每件重量及尺碼。 2.裝貨條款須詳細(xì)注明。李莉小姐繕制并發(fā)出裝船通知： shanghai import & export corporation shipping advice to： date： re：shipment of contract no. letter of credit no. we wish to advise

31、 that the following stipulated vessel will arrive at port，on/about vessels name voy no. .well appreciate to see that the covering goods would be shipped on the above vessel on the date of l/c called . 工作任務(wù)二 李莉小姐辦理投保手續(xù)李莉小姐發(fā)出裝船通知后，及時向中國人民保險公司上海分公司辦理進(jìn)口貨物運輸保險，根據(jù)購貨合同保險條款有關(guān)內(nèi)容的規(guī)定簽訂進(jìn)口貨物運輸預(yù)約保險合同。出口商在裝船后向保險公司

32、發(fā)出裝運通知，該批進(jìn)口貨物便自動被承保。中國人民保險公司進(jìn)口貨物運輸預(yù)約保險合同合同號： 日期： 甲方： 乙方： 雙方就進(jìn)口貨物的運輸預(yù)約保險擬訂以下條款，以資共同遵守：一、 保險范圍甲方從國外進(jìn)口的全部貨物，不論運輸方式，凡貿(mào)易條款規(guī)定由買方辦理保險的，都屬于本合同范圍之內(nèi)。甲方應(yīng)根據(jù)本合同規(guī)定，向乙方辦理投保手續(xù)并支付保險費。乙方對上述保險范圍內(nèi)的貨物，負(fù)有自動承保的責(zé)任，在發(fā)生本合同規(guī)定范圍內(nèi)的損失時，均按本合同的規(guī)定，負(fù)責(zé)賠償。二、 保險金額保險金額以貨物的到岸價(cif)即貨價加運費加保險費為準(zhǔn)（運費可用實際運費，亦可由雙方協(xié)定一個平均運費率計算）。三、 保險險別和費率各種貨物需要投

33、保的險別由甲方選定并在投保單中填明。乙方根據(jù)不同的險別規(guī)定不同的費率。現(xiàn)暫定如下：貨物種類運輸方式保險險別保險費率 四、 保險責(zé)任各種險別的責(zé)任范圍，按照所屬乙方制定的“海洋貨物運輸保險條款”、“海洋運輸貨物戰(zhàn)爭險條款”、“海運進(jìn)口貨物國內(nèi)轉(zhuǎn)動期間保險責(zé)任擴(kuò)展條款”、“航空運輸一切險條款”和其他有關(guān)條款的規(guī)定為準(zhǔn)。五、 投保手續(xù)甲方一經(jīng)掌握貨物發(fā)運情況，即應(yīng)向乙方寄送啟運通知書，辦理投保手續(xù)。通知書一式五份，由保險公司簽認(rèn)后，退回一份。如不辦理投保，貨物發(fā)生損失，乙方不予賠償。六、 保險費乙方按甲方寄送的啟運通知書照前列相應(yīng)的費率逐筆計收保費，甲方應(yīng)及時付費。七、 索賠手續(xù)和期限本合同所保貨物

34、發(fā)生保險責(zé)任范圍內(nèi)的損失時，乙方應(yīng)按制定的“關(guān)于海運進(jìn)口保險貨物殘損檢驗的賠款給付辦法”和“進(jìn)口貨物施救整理費用支付辦法”迅速處理。甲方應(yīng)盡力采取防止貨物擴(kuò)大受損的措施，對已遭受損失的貨物必須積極搶救，盡量減少貨物的損失。向乙方辦理索賠的有效期限，以保險貨物卸離海港之日起滿一年終止。如有特殊需要，可向乙方提出延長索賠期。八、 合同期限本合同自 年 月 日起開始生效。甲方: 乙方: 項目四 進(jìn)口合同的履行辦理報檢報關(guān)付匯核銷手續(xù)業(yè)務(wù)導(dǎo)入當(dāng)出口商tokyo import& export corporation按合同規(guī)定的裝運時間發(fā)貨后，持全套單據(jù)向fuji bank進(jìn)行議付。中國銀行上海分行收到該

35、筆業(yè)務(wù)的全套單據(jù)后交付上海進(jìn)出口公司，由其審單，核準(zhǔn)無誤后進(jìn)行承兌。由于付款時間未到，但貨物已到達(dá)上海吳凇港，為了能及時出售，上海進(jìn)出口公司向中國銀行上海分行借單提貨。與此同時，辦理進(jìn)口貨物的報檢、報關(guān)和進(jìn)口付匯核銷手續(xù)。工作任務(wù)一 李莉小姐辦理審單承兌手續(xù)中國銀行上海分行收到議付行fuji bank該筆業(yè)務(wù)的全套議付單據(jù)后，交由上海進(jìn)出口公司審單。李莉小姐根據(jù)合同與信用證的內(nèi)容進(jìn)行審單，核準(zhǔn)無誤后進(jìn)行承兌，承兌后將全套單據(jù)交還給中國銀行上海分行。李莉小姐審單承兌：commercial invoicetokyo import& export corporation82-324 otoli ma

36、chi tokyo, japan tel：028-548-742 fax：028-548-743shanghai import & export corporation.1321 zhongshan road shanghai china telfaxnvoice no. tiex060930date: sept. 10, 2007payment terms: 60 days after sight l/cmarks: titctx200523shanghai c/no. 1-60shipped fromshipped tovessel/

37、voyage no.tokyoshanghaicosco v.861descriptionquantity(set)price per set(usd)total amount(usd)wrenchhex deys wrenchdouble ring offset wrenchconbination wrenchadjustable wrenchl/c no： xut17345 p/c no： tx200523packing: packed in one carton of 100 sets each1000150020001500fob tokyousd 10.00usd 10.00usd

38、20.00usd 20.00usd 10000.00usd 15000.00usd 40000.00usd 30000.00usd 95000.00say u.s. dollars ninety five thousand only 山 田 tokyo import& export corporationpacking listtokyo import& export corporation82-324 otoli machi tokyo, japan tel：028-548-742 fax：028-548-743shanghai import & export corporation.132

39、1 zhongshan road shanghai china telfaxnvoice no. tiex060930date: sept. 10, 2007payment terms:60 days after sight l/cmarks: titctx200523shanghai c/no. 1-60shipped fromshipped tovessel/voyage no.tokyoshanghaicosco v.861packagesdescriptionquantity(set)grossweight (kgs)netwei

40、ght(kgs) 60wrenchhex deys wrenchdouble ring offset wrenchconbination wrenchadjustable wrenchl/c no： xut17345packed in one carton of 100 sets each100015002000150060003535505517530304045145say total sixty（60）cartons only. 山 田 tokyo import& export corporationdeclaration of no-woodenpacking materialto t

41、he service of china entry & exit inspection and quarantine:it is declared that this shipment wrench (commodity) 60cartons /175kgs (quantity/weight)does not contain wood packing materials.name of export company: (stamp or signature of director)tokyo import& export corporation 山 田 sept. 10, 2007 manag

42、erno. tiex060930 for usd 95000.00 bill of exchange tokyo, sept.21,2007 dateat 60 days after sight of this second bill of exchange ( first of the same tenor and date unpaid ) pay to the order of fuji bank tokyo branch the sum of say u.s. dollars ninety five thousand only drawn under bank of china sha

43、nghai branch l/c no. xut17345 dated aug.,.22,2007 to. bank of china shanghai branch 100 zhongshang no 1 road shanghai,china okyoimport& exportcorporationtokyo import& export corporation山 田中 國 銀 行 bank of china進(jìn)口信用證付款承兌通知書申請人上海進(jìn)出口公司信用證號： xut17345匯票金額：usd 95000.00匯票期限：60 days after sight 匯票到期日：2007.11

44、.20寄單行：fuji bank tokyo branch受益人：tokyo import& export corporation 單據(jù)匯票發(fā)票海運提單空運提單貨物收據(jù)保險單裝箱單重量單產(chǎn)地證裝船通知122221貨物：wrench不符點：上述單據(jù)已到，現(xiàn)將影印單據(jù)提交貴公司：請申核并備妥票款于2007年10月10日前來我行，如不在上述期限來我行承兌，即作為你公司同意授權(quán)我行在公司存款賬戶內(nèi)支出票款對寄單行承兌。對于上述不符點，你公司如不同意接受，請于2007年10月10日書面通知我行，如不在上述期限來我行辦理拒付，又不將單據(jù)退回我行，即作為你公司接受不符點并授權(quán)我行在你公司存款賬戶內(nèi)支出票款對

45、寄單行承兌。上海進(jìn)出口公司中國銀行2007年10月4日 同意付款 李莉 2007年10月6日no. tiex060930 for usd 95000.00 bill of exchange tokyo, sept.21,2007 dateat 60 days after sight of this second bill of exchange ( first of the same tenor and date unpaid ) pay to the order of fuji bank tokyo branch the sum of say u.s. dollars ninety five thousand only drawn under bank of china shanghai branch l/c no. xut17345 dated aug.22,2007 to. bank of china shanghai branch 100 zhongsha