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Unit 13

Documents (1)

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Contents

1. Aims and Requirements

2. Teaching tasks

3. Useful sentences & Homework

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Aims and Requirements

• In this chapter, students are required to grasp as follows

• Know some basic knowledge of L/C and can understand and translate L/C terms

• Learn what is inspection certificate and how to make out it

• Grasp some knowledge about certificate of origin and GSP form A

• Know what it commercial invoice and how to make out it.

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Teaching tasks

• Task 1. Learn some basic knowledge about L/C• Task 2 Learn some basic knowledge about

inspection certificate • Task 3 Learn some basic knowledge about

certificate of origin and GSP form A• Task 4 Learn what is commercial invoice• Task 5 Practice making out the above mentioned

documents according to the given information

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Task 1. Learn some basic knowledge about L/C

• Varieties of L/C 信用证的种类• sight L/C and after sight L/C 即期信用证和远期信用证• irrevocable L/C and revocable L/C 不可撤销信用证和可撤销

信用证• confirmed L/C and unconfirmed L/C 保兑的信用证和不可保

兑的信用证• transferable L/C and nontransferable L/C 可转让信用证和

不可转让信用证• documentary L/C and clean L/C 跟单信用证和光票信用证• revolving L/C 循环信用证

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• The parties Relating to a L/C 信用证涉及的各方• 1. The applicant: 申请人• It is generally the buyer or importer who applies to the bank for

issuance of L/C. • 2. The beneficiary: 受益人 The beneficiary under L/C is usually

the seller or the exporter. • 3. The opening bank or issuing bank: 开证行或出证行 • It is the bank that issues the L/C on behalf of the applicant, and

will be responsible for payment commonly. A first class bank is always be required as an opening bank by the seller.

• 4. The advising bank: 通知行：• It is usually the exporter’s local bank. The advising bank passes

the L/C on to the beneficiary under the instruction from issuing bank and is not responsible for payment. It may be a branch of issuing bank or its correspondent.

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• 5. The negotiating bank: 议付行：• The negotiating bank is ready to pay for the drafts and get

the full set of documents or only receive the drafts and documents without responsibility of payment, then mail them to the issuing bank for reimbursement. The negotiating bank may be the advising bank.

• 6. The paying bank: 付款行• The paying bank is responsible for the payment specified

by the L/C. Usually it is the issuing bank or appointed by the issuing bank.

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• The Main Contents of L/C 信用证主要内容 1. The form of L/C 　信用证形式• 2. L/C No. and issuing date 　信用证号及出证日期• 3. Beneficiary 　受益人• 4. Applicant 　申请人• 5. Currency and amount 　币制及金额• 6. Validity 　有效期• 7. Draft clause 　汇票条款• 8. Documents clause 　单据条款• 9. Commodity clause 　商品条款• 10. Shipment clause 　装运条款• 11. Packing and shipping marks 　包装和唛头• 12. Special conditions 　特殊条款

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Task 2 Learn some basic knowledge about

inspection certificate

• Inspection Certificates 商品检验证书• Inspection certificates are documents certifying

the result of commodity inspection issued by an inspection institution. Internationally, import and export commodity inspections are executed by a third party generally known as surveyor. Some of the surveyors are governmental organizations, others are run by individuals or trade associations.

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• The main points of Inspection Certificate• 1. The application and inspection certificate should be complete,

clean and correct, they should be made out carefully and can not be modified willfully. 报检单和检验证书应完整、清晰、正确，必须认真填制，不得修改。

• 2. The date of inspection certificate should be easier than the date of transportation documents and later than the invoice date or as the same. 检验日期应早于运输单证日期，晚于发票日期或与发票日期一天。

• 3. The certificate category should be complied with the stipulation of L/C. 证书栏目应按信用证规定编制。

• 4. The specification, quality and quantity should be complied with the requirement of the invoice. 指标、质量和数量应按发票要求编制。

• 5. The certificate is issued by the official organization with reasonable charges. 证书由官方组织出具并合理收取费用。

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Task 3 Learn some basic knowledge about certificate of origin and GSP form A

• Certificate of Origin / GSP Form A• Certificate of Origin is an independent document

evidencing the origin of the goods or manufacturer. It contains the description of goods, quantity or weight, value of goods shipped (only for application, it will not be indicated on the original official certificate) and the producing area. Two kinds of Certificate of Origin are generally adopted in our country: Certificate of Origin which is issued by CIQ (China Exit and Entry Inspection and Quarantine Bureau) or CCPIT (the China Council for the Promotion of International Trade) and Generalized System of Preference Certificate of Origin Form A (GSP Form A) which is issued by CIQ. GSP Form A can be used to get preferential import duties in many countries, such as New Zealand, Canada, Japan, EU members, etc.

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• The Main Contents of Certificate of Origin 产地证的主要内容• Certificate No. 证号 • Exporter 出口方• Consignee 收货人• Means of transport and route 运输方式和路线• Country / region of destination 目的国 / 区• For certifying authority use only 签证机关专用栏• Marks and numbers 标记及号码• Number and kind of packages; description of goods 包装件数及种类；货

物描述• H.S. Code H.S. 编码• Quantity 数量• Number and date of invoice 发票号和发票日期• Declaration by the exporter 出口方申明• Certification 证明• For official use 供官方使用• Item number 项号• Origin criterion 原产地标准

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Task 4 Learn what is commercial invoice

• Commercial Invoice 商业发票• General introduction: There are many forms of invoice: proforma

invoice, commercial invoice, consular invoice, sample invoice, custom invoice, etc. Commercial Invoice and Customs Invoice are commonly used in business practice. Commercial Invoice is a document, in which the quality, quantity, unit price and total price of the goods are described. It is the basis on which other documents are to be prepared, it is also the basis of bank checking the conformity between credit terms and documents, and the conformity between the documents. The contents of invoice must be completed in strict accordance with the terms of the contract; even the lightest inconsistency may cause troubles. All the invoices must be filled in correctly and truly. They are usually made out in triplicate or quadruplicate. The invoice is issued by the seller or exporter. It is the basis of the transaction between the seller and the buyer. When the invoice is made out, one should take care of the invoice price, which may be CIF or FOB price, etc.

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• The Main Contents of Commercial Invoice 商业发票的主要内容

• Name and address of the seller 卖方名称和地址• The invoice number 发票号• Date of invoice 发票日期• Sales contract number 销售合同号• The port / place of shipment 装运港 / 装运地• The port / place of destination 目的港 / 目的地• Name and address of the buyer 买方名称和地址• Marks and No. 唛头和号码• Description of the goods 货物说明• Unit price and sum 单价和总额• Amount 金额• Signature of beneficiary 受益人签字

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Task 5 Practice making out the above mentioned

documents according to the given information

• Make out the following invoice with the given information.• SHIPMENT:              BEFORE MAY 28, 2004

L/C NO. AND ISSUED DATE: 78605NC0022                  MARCH 04 2004BENEFICIARY:         LIAONING TEXTILES IMP./EXP. CORP. GROUP GARMENTS CO. LTDAPPLICANT:            APR GARMENTS CO. LTD.                              KOWLONG H.K.DESCRIPTION OF THE COMMODITIES:ORDER                   MERCHANDISE                  QUANTITY AND UNIT PRICE AMOUNT74027/413            BABY & GIRL'S                   100 SETS 2PCS/SET/10CTNS                                                                      DEM15,300.00                             100% COTTON                  DEM153.00/SET CFR ROTTERDAM                             TOP+SKIRT                             S/C NO. BBGWF2023        SHIPMENT DATE 2004-4-3 TO 2004-5-7

74027/414           BABY & GIRL'S DRESS        100SETS/10CTNS USD15300.00                            65% POLYESTER                DEM153.00/SET CFR ROTTERDAM                            35% COTTON                             S/C NO. BBGWS2024         SHIPMENT DATE 2004-4-3                                                                                                TO 2004-5-7

74027/476/          BABY & GIRL'S SKIRT         100SETS/5CTNS DEM9,000.00                                                                      100% COTTON USD90.00/SET                                                                      CFR ROTTERDAM                            S/C NO. BBGWF2028          SHIPMENT DATE 2004-4-3 TO 2004-5-7                                                                         TOTAL L/C AMOUNT USD39600.00REMARKS SHIPPING MARK: C&A MEDERLAND                                           ORDER NO. AS MENTIONED ABOVE                                           S/C NO. AS MENTIONED ABOVE

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•                                                                   C/N NO. 1-UP                                                                  ROTTERDAM

                                                   辽宁纺织品进出口集团公司服装公司 LIAONING TEXTILES IMP./EXP. CORP. GROUP GARMENTS CO. LTD.

                                                      发 票 No.:                                                                          INVOICE                                                           Date:                        

S/C No.                        Shipped from                                                                            to                                                                   For account and risk of                                                                                                    唛头Marks and Nos 商品描述Descriptions& Descriptions 单价Unit Price 总价Amount                                                                                                                          LIAONING TEXTILES IMP./EXP. CORP.                                                                                                                    (GROUP) GARMENTS CO. LTD.                                                                                                                                                                        

                                                                                                                          Authorized Signature

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The End

Thank you!