實(shí)訓(xùn)項(xiàng)目 09繕制加拿大海關(guān)發(fā)票

1、實(shí)訓(xùn)項(xiàng)目實(shí)訓(xùn)項(xiàng)目 9 9 繕繕制加拿大海關(guān)發(fā)票制加拿大海關(guān)發(fā)票 二、二、海關(guān)海關(guān)發(fā)票繕制的注意事項(xiàng)發(fā)票繕制的注意事項(xiàng)1. 因?yàn)楹ｊP(guān)發(fā)票的格式是由進(jìn)口國海關(guān)制定的，各圍格式不同，出口商在使用時(shí)，不能搞錯格式，應(yīng)使用相應(yīng)國家海關(guān)的格式。2. 海關(guān)發(fā)票中相關(guān)金額是進(jìn)口國海關(guān)征稅的重要依據(jù)，為避免被征收反傾銷稅，必須做到以貨幣表示的國內(nèi)生產(chǎn)價(jià)格小于出口價(jià)格。3. 海關(guān)發(fā)票與其他單據(jù)的相同項(xiàng)目必須相互一致。如運(yùn)費(fèi)與提單一致，品名和金額與發(fā)票一致。4. 有的海關(guān)發(fā)票必須有證明人簽字，此時(shí)應(yīng)用手簽，證明人與單據(jù)簽名者不能為同一人，也不能是其他貨運(yùn)單據(jù)上的簽字人。若中間有更改，不能用蓋校正章的方法，應(yīng)用鋼筆在

2、更改處小簽。5. 證明句子部分必須是以個(gè)人名義敘述，不能蓋公司印章。 三、三、樣單樣單 Revenue CanadaRevenue CanadaCustoms and ExciseCustoms and ExciseRevenue CanadaRevenue CanadaDouanes et AcciseDouanes et AcciseCANADA CUSTOMS INVOICECANADA CUSTOMS INVOICEFACTURE DES DOUANES CANADIENNESFACTURE DES DOUANES CANADIENNESPage of dePage of de1.Ve

3、ndor (Name and Address) Vendeur (Nom et 1.Vendor (Name and Address) Vendeur (Nom et adresse)adresse)JIANGSHU XINHONG TEXTILE GARMENT CO., JIANGSHU XINHONG TEXTILE GARMENT CO., LTD.LTD.HUARONG MANSION RM2,901 NO.85 HUARONG MANSION RM2,901 NO.85 GUANJIAQIAO,NANJING GUANJIAQIAO,NANJING 210005, CHINA210

4、005, CHINA2.Date of Direct Shipment to Canada/Date d expedition directe vers ie CanadeAS PER B/L DATE3. Other References (include Purchasers Order No.) Autres reterences(inclure ie n de commande deacheteur) S/C NO.: F01LCB051274.Consignee (Name and Address) Destinataire 4.Consignee (Name and Address

5、) Destinataire (Nom et adresse)(Nom et adresse) FASHION FORCE CO., LTD FASHION FORCE CO., LTDP.O. BOX 8935 NEW TERMINAL, ALTA,P.O. BOX 8935 NEW TERMINAL, ALTA,VISTA OTTAWA, CANADAVISTA OTTAWA, CANADA5.Purchasers Name and Address(if other than Consignee)Nom et adresse de acheteur(Sll differe du desti

6、nataire)SAME AS CONSIGNEE6.Country of Transshipment/Pays de transbordement7.Country of Origin of Goodspays d origine des archandisesCHINAIF SHIPMENT INCLUDES GOODS OF DIFFERENT ORIGINS ENTER ORIGINS AGAINST ITEMA IN12 SIL EXPEDON COMPREND DES MARCHANDISES DORIGINES DIFFERENTES PRECISER LEUR PROVENAN

7、CE EN128.Transportation8.Transportation：Give Mode and Place of Direct Give Mode and Place of Direct Shipment to Canada Shipment to Canada Transport Transport Preciser mode et Preciser mode et point d expedition directe vercte vers ie canadapoint d expedition directe vercte vers ie canadaSHIPMENT FRO

8、M SHANGHAI, CHINA TO SHIPMENT FROM SHANGHAI, CHINA TO MONTREAL,CANADA MONTREAL,CANADA VIA HONGKONGVIA HONGKONGBY VESSELBY VESSEL9.Conditions of Sale and Terms of Payment (i.e. Consignment Shipment, Leased Goods, etd.) Conditions de vente et modaitites de paiement (P.ex vente, expedition en consignat

9、ion, location, de marchandises, etc)CIF MONTREAL BY L/C10.Currency of Settlement/Devises du paiementU.S.DOLLAR 11.No. of 11.No. of PkgsPkgs NoreNore de de coliscolis 201 CTNS201 CTNS 12.Specification of Commodities (Kind of Packages, Marks and Numbers, General Description and Characteristics , ie Gr

10、ade, Quality)Designation des articles (Nature des colis, marques et numeros, description ger erale et caracteristiques, Pex classe, qualite) LADIES COTTON BLAZER(100% COTTON, 40SX20/140X60)STYLE NO. PO NO. 46-301A 10,337 13.QuantityQuantite Preciser unite 2,550 PCSSelling Price/Prix de vente14.Unit

11、PricePrix unitaire15. Total USD12.80USD32,640.00 18.if any Of fields 1 to 17 are included on an attached 18.if any Of fields 1 to 17 are included on an attached commercial invoice, check this box commercial invoice, check this box si tout renseignement si tout renseignement relatlvement aux zones 1

12、e 17 ligure sur une ou des relatlvement aux zones 1 e 17 ligure sur une ou des tactures ommerciaiesci attachees cocher cette case tactures ommerciaiesci attachees cocher cette case commercial invoice No. 1 N de la factre commerciaie commercial invoice No. 1 N de la factre commerciaie NT01FF004NT01FF

13、004 x x16. Total Weight16. Total WeightPoidsPoids Total Total17.Invoice Total 17.Invoice Total Total de la factureTotal de la factureNet Gross/Brut3,015.00KGS 19.Exporters Name and Address(if other than Vendor)19.Exporters Name and Address(if other than Vendor)Nom et adresse de exportateur(sll diffe

14、re du vendeur)Nom et adresse de exportateur(sll differe du vendeur)SAME AS VENDORSAME AS VENDOR20.Originator (Name and Address)/ Expediteur d origine(Nom et adresse) SAME AS VENDOR21.Departmental Ruling(if applicable)21.Departmental Ruling(if applicable)Decision du Ministere (S lly a lieu) Decision

15、du Ministere (S lly a lieu) N/AN/A22.If fields 23 to 25 are not applicable, check this box Si ies zones 23 e 25 sont sans objet, cocher cette case sont sans objet, cocher cette - 23.if included in field 7, indicate amount 23.if included in field 7, indicate amount Si Si compriscompris dansdans ieie

16、total a total a iaia zone 17, zone 17, preciserpreciser(I)Transportation charges, expense and insurance from (I)Transportation charges, expense and insurance from the place of direct shipment to Canadathe place of direct shipment to CanadaLes frais de transport, depenses et assurancesa partir du Les

17、 frais de transport, depenses et assurancesa partir du point of expedition directe vers is Canada.point of expedition directe vers is Canada._ ( ()Costs for construction, erection and assembly )Costs for construction, erection and assembly incurred after importation into incurred after importation i

18、nto CanadaCanada Les Les couts de couts de construction, d erection et d assemblage, pres construction, d erection et d assemblage, pres imporaation au.Canada imporaation au.Canada N/AN/A( ()Export packing )Export packing Le Le cout de emballage dexportacout de emballage dexportationtion N /AN /A24.

19、If not included in field 17, indicate amount Si non compris dans le total a ie zone 17, Dreciser(I)Transportation charges, expense and insurance to the place of direct shipment to CanadaLes frais de transport, depenses et assurances Iusqu au point d of expedition directd vers ie CanadaN/A(II)Amounts

20、 for commissions other than buying commissionsLes commissions autres que celles verses Pour achatN/A(III)Export packingLe cout de emballage dexportationN/A25.Check (if applicable)Cochet (slly a liso)(I)Royalty payment s o r subsequent proceeds are paid or payable by the purchaser Des redevances ou p

21、rodults ont ete ou seront Verses par acheteurN/A ()The purchaser has supplied goods or services for use in the production of these goodsLacheteur a fouml des merchandises ou des Services pour ia production des merchandisesN/A 五、項(xiàng)目五、項(xiàng)目案例思考案例思考A 公司為支付所欠 B 公司貨款，于 2016 年 5 月 5 日開出一張 50 萬元的商業(yè)匯票。 B公司將此匯票背書轉(zhuǎn)讓給 C 公司，以購買一批原材料。但事后不久， B 公司發(fā)現(xiàn) C 公司根本無貨可供，完全是一場騙局，于是馬上通知付款人停止向 C 公司支付票款。 C 公司獲此票據(jù)后，又將該票據(jù)背書轉(zhuǎn)讓給了 D 公司，以支付所欠工程款。 D 公司用此匯票向E 公司購買一批鋼絲，背書時(shí)注明了“貨到后此匯票方生效”。 E 公司于 2016 年 7 月 5日向付款人請求付款。付款人在對該匯票審查后拒絕付款，理由是： C 公司以欺詐從B 公司獲得票據(jù)的行為是無效票據(jù)行為， B 公司已通知付款人停止付款； 該匯