《2022年出口业务单证综合练习题 .pdf》由会员分享，可在线阅读，更多相关《2022年出口业务单证综合练习题 .pdf（21页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、国际商务单证综合练习题使用班级： 国贸 110、310 课程名称： 外贸单证实务使用学期： 201220131 淮阴工学院经济管理学院经贸易系2012 年 11 月一、贸易背景资料：精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 1 页，共 21 页1、合同：2008 年 2 月 15 日（周五），浙江金苑进出口有限公司与英国的SIK 贸易有限公司签订了一份全棉女式夹克出口的销售合同，具体内容如下：SALES CONTRACT NO.: ZJJY0739 DATE: FEB. 15, 2008 THE SELLER: ZHEJIANG JINYUA
2、N IMPORT & EXPORT CO., LTD. 118 XUEYUAN STREET, HANGZHOU, P.R.CHINA THE BUYER:SIK TRADING CO., LTD. 16TOMSTREET, DUBAI, U.A.E. This Contract is made by and between the Buyer and Seller, whereby the Buyer agree to buy and the Seller agree to sell the under-mentioned commodity according to the terms a
3、nd conditions stipulated below：Commodity & specification Quantity Unit price Amount Ladies Jacket（6204320090）Style no. L357 Style no. L358 Shell: woven twill 100% cotton Lining: Woven 100% polyester As per the confirmed sample of Jan. 30, 2008 and Order no.SIK768 2250pcs 2250pcs CIF Dubai, U.A.E. US
4、D12.00/pc USD12.00/pc USD27000.00 USD27000.00 TOTAL 4500pcs USD54000.00 TOTAL CONTRACT V ALUE: SAY U.S. DOLLARS FIFTY THREE THOUSAND FIVE HUNDRED ONLY. Size/color assortment for Style no. L357 : Unit: piece Size S M L XL Total White 180 360 450 180 1170 Red 180 360 360 180 1080 Total 360 720 810 360
5、 2250 Size/color assortment for Style no. L358 : Unit: piece Size S M L XL Total White 180 360 450 180 1170 Blue 180 360 360 180 1080 Total 360 720 810 360 2250 More or less 5% of the quantity and the amount are allowed. PACKING : 9 pieces of ladies jackets are packed in one export standard carton,
6、solid color and solid size in the same carton. MARKS: 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 2 页，共 21 页Shipping mark includes SIK, S/C no., style no., port of destination and carton no. Side mark must show the color, the size of carton and pieces per carton. TIME OF SHIPMENT : Within 60days
7、upon receipt of the L/C which accord with relevant clauses of this Contract. PORT OF LOADING AND DESTINATION: From Shanghai, China to Dubai, U.A.E. Transshipment is allowed. and partial shipment is prohibited. INSURANCE : To be effected by the seller for 110% of invoice value covering All Risks as p
8、er CIC of PICC dated 01/01/1981. TERMS OF PAYMENT: By irrevocable Letter of Credit at 30 days after sight, reaching the seller not later than Mar. 5, 2008 and remaining valid for negotiation in China for further 15 days after the effected shipment. In case of late arrival of the L/C, the seller shal
9、l not be liable for any delay in shipment and shall have the right to rescind the contract and /or claim for damages. DOCUMENTS: + Signed Commercial Invoice in triplicate. + Full setof clean on board ocean Bill of Lading marked “ freight prepaid” made out to order of shipper blank endorsed notifying
10、 the applicant. + Insurance Policy in duplicate endorsed in blank. + Packing List in triplicate. + Certificate of Origin certified by Chamber of Commerce or CCPIT. INSPECTION: The certificate of Quality issued by the China Entry-Exit Inspection and Quarantine Bureau shall be taken as the basis of de
11、livery. CLAIMS : In case discrepancy on the quality or quantity (weight) of the goods is found by the buyer, after arrival of the goods at the port of destination, the buyer may, within 30 days and 15 days respectively after arrival of the goods at the port of destination, lodge with the seller a cl
12、aim which should be supported by an Inspection Certificate issued by a public surveyor approved by the seller. The seller shall, on the merits of the claim, either make good the loss sustained by the buyer or reject their claim, it being agreed that the seller shall not be held responsible for any l
13、oss or losses due to natural cause failing within the responsibility of Ship-owners of the Underwriters. The seller shall reply to the buyer within 30 days after receipt of the claim. LATE DELIVERY AND PENALTY：In case of late delivery, the Buyer shall have the right to cancel this contract, reject t
14、he goods and lodge a claim against the Seller. Except for Force Majeure, if late delivery occurs, the Seller must pay a penalty, and the Buyer shall have the right to lodge a claim against the Seller. The rate of penalty is charged at 0.5% 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 3 页，共 21 页for
15、 every 7 days, odd days less than 7 days should be counted as 7 days. The total penalty amount will not exceed 5% of the shipment value. The penalty shall be deducted by the paying bank or the Buyer from the payment. FORCE MAJEURE: The seller shall not held responsible if they, owing to Force Majeur
16、e cause or causes, fail to make delivery within the time stipulated in the Contract or cannot deliver the goods. However, in such a case, the seller shall inform the buyer immediately by cable and if it is requested by the buyer, the seller shall also deliver to buyer by registered letter, a certifi
17、cate attesting the existence of such a cause or causes. ARBITRATION: All disputes in connection with this contract or the execution thereof shall be settled amicably by negotiation. In case no settlement can be reached, the case shall then be submitted to the China International Economic Trade Arbit
18、ration Commission for settlement by arbitration in accordance with the Commission s arbitration rules. The award rendered by the commission shall be final and binding on both parties. The fees for arbitration shall be borne by the losing party unless otherwise awarded. This contract is made in two o
19、riginal copies and becomes valid after signature, one copy to be held by each party. Signed by: THE SELLER: THE BUYER:ZHEJIANG JINYUAN IMPORT & EXPORT CO., LTD.SIK TRADING CO., LTD李立Jack Black2、信用证：MT 700 ISSUE OF A DOCUMENTARY CREDIT SENDER HSBC BANK PLC ，DUBAI, U.A.E. RECEIVER HANGZHOU CITY COMMER
20、CIAL BANK, HANGZHOU, CHINA SEQUENCE OF TOTAL 27 ：1 / 1 FORM OF DOC. CREDIT 40A：IRREVOCABLE DOC. CREDIT NUMBER 20 ：FFF07699 DATE OF ISSUE 31C：080225 APPLICABLE RULES 40E：UCP LATEST VERSION DATE AND PLACE OF EXPIRY. 31D：DATE 080513 PLACE IN CHINA APPLICANT 50 ：SIK TRADING CO., LTD. 16 TOM STREET, DUBA
21、I, U.A.E. BENEFICIARY 59 ：ZHEJIANG JINYUAN IMPORT & EXPORT CO., LTD. 118 XUEYUAN STREET, HANGZHOU, P.R.CHINA AMOUNT 32B：CURRENCY USD AMOUNT 54000.00 AVAILABLE WITH/BY 41D：ANY BANK IN CHINA, BY NEGOTIATION DRAFTS AT . 42C：30 DAYS AFTER SIGHT DRAWEE 42A：HSBC BANK PLC ，NEW YORK PARTIAL SHIPMENT 43P：PRO
22、HIBITED TRANSSHIPMENT 43T：ALLOWED PORT OF LOADING/ AIRPORT OF DEPARTURE 44E：CHINESE MAIN PORT PORT OF DISCHARGE 44F：DUBAI, U.A.E. LATEST DATE OF SHIPMENT 44C：080428 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 4 页，共 21 页DESCRIPTION OF GOODS AND/OR SERVICES. 45A：4500 PIECES OF LADIESJACKET, SHELL:
23、WOVEN TWILL 100% COTTON, LINING: WOVEN 100% POLYESTER, ORDER NO.SIK768, AS PER S/C NO. ZJJY0739 STYLE NO. QUANTITY UNIT PRICE AMOUNT L357 2250PCS USD12.00/PC USD27000.00 L358 2250PCS USD12.00/PC USD27000.00 AT CIF DUBAI, U.A.E. DOCUMENTS REQUIRED 46A：+ COMMERCIAL INVOICE SIGNED IN TRIPLICATE. + PACK
24、ING LIST IN TRIPLICATE. + CERTIFICATE OF CHINESE ORIGIN CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT. + INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE, COVERING ALL RISKS OF CIC OF PICC (1/1/1981) INCL. WAREHOUSE TO WAREHOUSE AND I.O.P AND SHOWING THE CLAIMING CURREN
25、CY IS THE SAME AS THE CURRENCY OF CREDIT. + FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. + SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, QUANTITY ,NET WEIGHT AND GROSS WEIGHT OF THE SHIPMENT
26、TO APPLICANT WITHIN 3 DAYS AFTER THE DA TE OF BILL OF LADING. ADDITIONAL CONDITION 47A：+ DOCUMENTS DA TED PRIOR TO THE DATE OF THIS CREDIT ARE NOT ACCEPTABLE. + THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS. + MORE OR LESS 5 PCT OF QUANTITY OF GO
27、ODS IS ALLOWED. + TRANSSHIPMENT ALLOWED AT HONGKONG ONLY . + SHORT FORM/CHARTER PARTY/THIRD PARTY BILL OF LADING ARE NOT ACCEPTABLE. + SHIPMENT MUST BE EFFECTED BY 1 40FULL CONTAINER LOAD. B/L TO SHOW EVIDENCE OF THIS EFFECT IS REQUIRED. + THE GOODS SHIPPED ARE NEITHER ISRAELI ORIGIN NOR DO THEY CON
28、TAIN ISRAELI MATERIALS NOR ARE THEY EXPORTED FROM ISRAEL, BENEFICIARYS CERTIFICATE TO THIS EFFECT IS REQUIRED.+ ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT A DISCREPANCY FEE OF USD60.00 PLUS TELEX COSTS OR OTHER CURRENCY EQUIV ALENT. THIS CHARGE WILL BE DEDUCTED FROM THE BILL AMOUNT WHET
29、HER OR NOT WE ELECT TO CONSULT THE APPLICANT FOR A WAIVER CHARGES 71B：ALL CHARGES AND COMMISSIONS OUTSIDE U.A.E. ARE FOR ACCOUNT OF BENEFICIARY EXCLUDING REIMBURSING FEE. PERIOD FOR PRESENTATION 48 ：WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT. CONFIRMA TION INST
30、RUCTION 49 ：WITHOUT REIMBURSING BANK 53A：HSBC BANK PLC ，NEW YORK INFORMA TION TO PRESENTING BANK 78 ：ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOT BY COURIER TO HSBC BANK PLC ，TRADE SERVICES,DUBAI BRANCH,P O BOX 66, HSBC BANK BUILDING 312/45 Al SUQARE ROAD, DUBAI, UAE. 3、其他资料精选学习资料 - - - - - - - - - 名
31、师归纳总结 - - - - - - -第 5 页，共 21 页2008 年 4月 11 日（周五），浙江金苑进出口有限公司收到委托生产S/C NO.: ZJJY0739 项下全棉女式夹克生产的浙江嘉兴洞天服装厂的货物实际出运信息如下：品名全棉女式夹克Invoice No.: JY08018 Invoice Date:APR. 11, 2008 数量Style no. L357：2250 件Style no. L358：2268 件装箱率9件 /纸箱纸箱重量毛重 10 公斤 /箱，净重9 公斤 /箱纸箱尺寸45CM 45CM 58CM B/L No. 2651 Ocean Vessel V oy
32、. No. QING YUN HE ， VOY. NO. 132S Container / Seal No. 1 40 FCL CN: GA TU8585677 SN:3320999 Marks & Nos. SIK S/C no.：ZJJY0739 Style no.：L357/L358 Port of destination ：DUBAI, U.A.E. Carton no.： 1-500 二、遵循“正确、完整、及时、简洁和清晰”制单要求，完成以下工作任务：任务 1：制作商业发票、制作装箱单任务 2：2008 年 4月 11 日，根据浙江嘉兴洞天服装厂提供的货物出货信息和以下单据信息，制作
33、订舱委托书和办理订舱手续。任务 3：根据信用证的要求，浙江金苑进出口有限公司外贸单证员可以向浙江省或杭州市贸促会（也可以向浙江省出入境检验检疫局）申领一般原产地证。2008 年 4 月 10 日，外贸单证员根据L/C 的规定： “+ CERTIFICATE OF CHINESE ORIGIN CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT.” ，办理一般原产地证。任务 4：2008 年 4月 16 日，在完成托运手续确认船期后，浙江金苑进出口有限公司外贸单证员根据信用证中保险单条款“+ INSURANCE POLICY/CERTIFICATE IN DUPL
34、ICATE ENDORSED IN BLANK FOR 110% INVOICE VALUE, COVERING ALL RISKS OF CIC OF PICC (1/1/1981) INCL. WAREHOUSE TO WAREHOUSE AND I.O.P AND SHOWING THE CLAIMING CURRENCY IS THE SAME AS THE CURRENCY OF CREDIT.”和“ + THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL
35、DOCUMENTS.”等其他相关条款，制作投保单，准备投保单据向保险公司办理投保手续。任务 5：根据信用证中有关装船通知和受益人证明的条款：“SHIPPING ADVICE SHOWING THE NAME OF 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 6 页，共 21 页THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, QUANTITY, NET WEIGHT AND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT WITHIN 3 DAYS AFTER THE
36、 DATE OF BILL OF LADING.”和“ THE GOODS SHIPPED ARE NEITHER ISRAELI ORIGIN NOR DO THEY CONTAIN ISRAELI MATERIALS NOR ARE THEY EXPORTED FROM ISRAEL, BENEFICIARY S CERTIFICATE TO THIS EFFECT IS REQUIRED.”制作装运通知和受益人证明任务 6：2008 年 4月 23 日（周三），浙江金苑进出口有限公司外贸单证员陈红制作好附属单据后准备根据信用证交单期要求交单之前，根据信用证和商业发票制作汇票。1商业发票Z
37、HEJIANG JINYUAN IMPORT AND EXPORT CO., LTD. 118 XUEYUAN STREET, HANGZHOU, P.R.CHINA TEL ： 0086-571-86739178 FAX ： 0086-571-86739178COMMERCIAL INVOICE To: Invoice No.: Invoice Date:S/C No.: S/C Date:From: To: Letter of Credit No.: Issued By: Date of Issue: Marks and Numbers Number and kind of package
38、 Description of goods Quantity Unit Price Amount TOTAL: SAY TOTAL: 2装箱单精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 7 页，共 21 页ZHEJIANG JINYUAN IMPORT AND EXPORT CO.,LTD. 118 XUEYUAN STREET, HANGZHOU, P.R.CHINA TEL ： 0086-571-86739178 FAX ： 0086-571-86739178PACKING LIST To: . Invoice No.: Invoice D
39、ate:S/C No.: S/C Date:From: To: Letter of Credit No.: Issued By: Date of Issue: Marks and Numbers Number and kind of package Description of goods Quantity Package G.W N.W Meas. TOTAL: TOTAL AMOUNT: 3. 提单Shipper Insert Name, Address and Phone B/L No. 2651 中远集装箱运输有限公司精选学习资料 - - - - - - - - - 名师归纳总结 -
40、- - - - - -第 8 页，共 21 页Consignee Insert Name, Address and Phone COSCO CONTAINER LINES TLX: 33057 COSCO CN FAX: +86(021) 6545 8984 ORIGINALNotify Party Insert Name, Address and PhoneOcean Vessel V oy. No. Port of Loading Port-to-Port BILL OF LADING Shipped on board and condition except as other- Port
41、 of Discharge Port of Destination Marks & Nos.Container / Seal No. No. ofContainersor Packages Description of Goods Gross Weight Kgs Measurement 5 L Description of Contents for Shippers Use Only (Not part of This B/L Contract)Total Number of containers and/or packages (in words)Ex. Rate: Prepaid at
42、Payable at Place and date of issue SHANGHAI APR.222008 Total Prepaid No. of Original B(s)/L Signed for the Carrier COSCO CONTAINER LINES + 4. 保险单海洋货物运输保险单发票号次：第一正本保险单号次INVOICE NO THE FIRST ORIGINAL POLICY NO NP47/ 中国人民保险公司（以下简称本公司）This Policy Of Insurance witnesses that People s Insurance Company of
43、 China（hereinafter called “the 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 9 页，共 21 页根据company” ）at the request of （以下 简 称 被 保 险 人）的要 求, 由 被 保 险 人 向 本 公 司 缴 付 约 定(hereinafter called the “Insured ”)andinconsideration of the agreed premium being paid to the Company by的 保 险 费, 按照本保险单承 保险别和背面所 载 条 款
44、与 下 列the Insured，undertakes to insure the undermentioned goods in transportation subject to the conditions of this特 殊 条 款 承 保 下 述 货 物 运 输保 险，特立 本 保 险 单。Policy as per the Clauses printed overleaf and other special clauses attached hereon 。标记MARKS. & NOS. 包装及数量 QUANTITY 保险货物项目DESCRIPTION OF GOODS 保险金额
45、AMOUNT INSURED 总保险金额：Total Amount Insured: 保费费率装载运输工具Premium As Arranged Rate As Arranged Per Conveyance S.S. 开航日期自至Slg on or abt.From To 承保险别 : Conditions: 所 保 货 物，如遇 出 险，本公 司 凭 第一正 本 保 险 单 及 其 有 关 证 件给Claims，if any ， payable on surrender of the first original of the Policy together with other rele
46、vant documents 。付 赔 款。 所 保 货物，如发 生 本 保 险 单 项 下 负 责 赔 偿 的 损 失 或 事In the event of accident whereby loss or damage may result in a claim under this Policy immediate notice 故，应立 即 通 知 本 公 司 下 述 代 理 人 查 勘。applying for survey must be given to the Company s Agent as mentioned hereunder:中国人民保险公司XX分公司THE PEO
47、PLE S INSURANCE CO. OF CHINA XX BRANCH 赔款偿付地点CLAIM PAYABLE AT DATE_ _ 5一般原产地证ORIGINAL 1.Exporter Certificate No. 精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 10 页，共 21 页CERTIFICATE OF ORIGIN OF THE PEOPLES REPUBLIC OF CHINA2.Consignee 3.Means of transport and route 5.For certifying authority use o
48、nly 4.Country / region of destination 6.Marks and numbers 7.Number and kind of packages; description of goods 8.H.S.Code 9.Quantity 10.Numberand date ofinvoices 11.Declaration by the exporter The undersigned hereby declares that the above details and statements are correct, that all the goods were p
49、roduced in China and that they comply with the Rules of Origin of the Peoples Republic of China. 12.Certification It is hereby certified that the declaration by the exporter is correct. WE HEREBY CERTIFY THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN CHINA COUNCIL FOR PROMOTION OF INTERNATIONAL TR
50、ADE Place and date, signature and stamp of authorized signatory Place and date, signature and stamp of certifying authority 6装运通知精选学习资料 - - - - - - - - - 名师归纳总结 - - - - - - -第 11 页，共 21 页SHIPPING ADVICE TO: ISSUE DATE: OUR REF. NO.: L/C NO ：Dear Sir or Madam: We are Please to Advice you that the fol