《单证与报关模拟上机试题.doc》由会员分享，可在线阅读，更多相关《单证与报关模拟上机试题.doc（14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、一、贸易背景资料：1、合同：2014年2月15日，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 CONTRACTNO.: ZJJY0739 DATE: FEB. 15, 2014 THE SELLER: ZHEJIANG JINYUAN IMPORT & EXPORT CO., LTD.118 XUEYUAN STREET, HANGZHOU,P.R.CHINA THE BUYER: SIK TRADING CO., LTD. 16 TOM STREET, DUBAI, U.A.E.This Contract is made b
2、y 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 and conditions stipulated below： Commodity & specificationQuantityUnit priceAmountLadies Jacket（）Style no. L357Style no. L358Shell: woven twill 100% co
3、ttonLining: Woven 100% polyesterAs per the confirmed sample of Jan. 30, 2008 and Order no.SIK7682250pcs2250pcsCIF Dubai, U.A.E.USD12.00/pcUSD12.00/pcUSD27000.00USD27000.00TOTAL4500pcsUSD54000.00TOTAL CONTRACT VALUE: SAY U.S. DOLLARS FIFTY THREE THOUSAND FIVE HUNDRED ONLY.Size/color assortment for St
4、yle no. L357: Unit: pieceSizeSMLXLTotalWhite1803604501801170Red1803603601801080Total3607208103602250Size/color assortment for Style no. L358: Unit: pieceSizeSMLXLTotalWhite1803604501801170Blue1803603601801080Total3607208103602250More or less 5% of the quantity and the amount are allowed.PACKING: 9 p
5、ieces of ladies jackets are packed in one export standard carton, solid color and solid size in the same carton.MARKS: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 60
6、 days 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
7、 per 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, 2014 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 sh
8、all 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 set of clean on board ocean Bill of Lading marked “freight prepaid” made out to order of shipper blank endorsed notifying
9、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 delivery
10、.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 claim which
11、 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 loss or lo
12、sses 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 the goods a
13、nd 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% for every 7 days, odd days less than 7 days should be counted as 7 day
14、s. 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 Majeure cause or causes, fail to make delivery within the time stipulated i
15、n 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 certificate attesting the existence of such a cause or causes.ARBITRATION:Al
16、l 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 Arbitration Commission for settlement by arbitration in accordance with the
17、Commissions 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 original copies and becomes valid after signature, one copy to be held by
18、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 CREDITSENDERHSBC BANK PLC，DUBAI, U.A.E.RECEIVERHANGZHOU CITY COMMERCIAL BANK, HANGZHOU, CHINASEQUENCE OF TOTAL27 ：1 / 1FORM OF DOC. CREDIT40A
19、：IRREVOCABLEDOC. CREDIT NUMBER20 ：FFF07699DATE OF ISSUE31C：APPLICABLE RULES40E：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY.31D：DATE PLACE IN CHINAAPPLICANT50 ：SIK TRADING CO., LTD.16 TOM STREET, DUBAI, U.A.E.BENEFICIARY59 ：ZHEJIANG JINYUAN IMPORT & EXPORT CO., LTD. 118 XUEYUAN STREET, HANGZHOU, P.R.C
20、HINAAMOUNT32B：CURRENCY USD AMOUNT 54000.00AVAILABLE WITH/BY41D：ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .42C：30 DAYS AFTER SIGHTDRAWEE42A：HSBC BANK PLC，NEW YORKPARTIAL SHIPMENT43P：PROHIBITEDTRANSSHIPMENT43T：ALLOWEDPORT OF LOADING/ AIRPORT OF DEPARTURE44E：CHINESE MAIN PORTPORT OF DISCHARGE44F：DUBAI,
21、 U.A.E.LATEST DATE OF SHIPMENT44C：DESCRIPTION OF GOODS AND/OR SERVICES.45A：4500 PIECES OF LADIES JACKET, SHELL: WOVEN TWILL 100% COTTON, LINING: WOVEN 100% POLYESTER, ORDER NO.SIK768, AS PER S/C NO. ZJJY0739STYLE NO. QUANTITY UNIT PRICE AMOUNT L357 2250PCS USD12.00/PC USD27000.00 L358 2250PCS USD12.
22、00/PC USD27000.00 AT CIF DUBAI, U.A.E.DOCUMENTS REQUIRED46A：+ COMMERCIAL INVOICE SIGNED IN TRIPLICATE. + PACKING 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
23、 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.+ 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 NAM
24、E OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, QUANTITY,NET WEIGHT AND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OF LADING.ADDITIONAL CONDITION47A：+ DOCUMENTS DATED PRIOR TO THE DATE OF THIS CREDIT ARE NOT ACCEPTABLE.+ THE NUMBER AND THE DATE OF THIS CREDIT A
25、ND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS.+ MORE OR LESS 5 PCT OF QUANTITY OF GOODS IS ALLOWED.+ TRANSSHIPMENT ALLOWED AT HONGKONG ONLY.+ SHORT FORM/CHARTER PARTY/THIRD PARTY BILL OF LADING ARE NOT ACCEPTABLE.+ SHIPMENT MUST BE EFFECTED BY 140FULL CONTAINER LOAD. B/L TO SHOW EVIDEN
26、CE OF THIS EFFECT IS REQUIRED.+ THE GOODS SHIPPED ARE NEITHER ISRAELI ORIGIN NOR DO THEY CONTAIN 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
27、 COSTS OR OTHER CURRENCY EQUIVALENT. THIS CHARGE WILL BE DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE ELECT TO CONSULT THE APPLICANT FOR A WAIVER CHARGES71B：ALL CHARGES AND COMMISSIONS OUTSIDE U.A.E. ARE FOR ACCOUNT OF BENEFICIARY EXCLUDING REIMBURSING FEE. PERIOD FOR PRESENTATION 48 ：WITHIN 15 D
28、AYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT.CONFIRMATION INSTRUCTION49 ：WITHOUTREIMBURSING BANK53A：HSBC BANK PLC，NEW YORKINFORMATION TO PRESENTING BANK78 ：ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOT BY COURIER TO HSBC BANK PLC，TRADE SERVICES,DUBAI BRANCH, P O BOX 66, HSBC
29、BANK BUILDING 312/45 Al SUQARE ROAD, DUBAI, UAE.3、其他资料2014年4月11日，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.:JY08018Invoice Date:APR. 11, 2014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45CM45CM58CMB/L No.2651Ocean Vessel Voy. N
30、o.QING YUN HE， VOY. NO. 132SContainer / Seal No.140FCL CN: GATU SN:2150KGMarks & Nos.SIKS/C no.：ZJJY0739Style no.：L357/ L358Port of destination：DUBAI, U.A.E.Carton no.：1-500H.S.No6211.4290境内货物存放地点：浙江省杭州市钱江路85号出口口岸：上海海关出口运费：按照货物总价的3.5%出口保费：保费总价USD1150出口日期：2014.4.25申报日期：2014.4.20二、国际贸易单证实务操作1、制作商业发票2、
31、制作汇票3、制作海运提单4、制作保险单5、制作一般原产地证6、制作出境货物报检单7、制作出境货物报关单某某进出口有限公司XXX IMPORT AND EXPORT CO.LTD. (1)NO, 234 XXROAD, XXCITY, CHINA商业发票COMMERCIAL INVOICE (2) To :SIK TRADING CO., LTD. 16 TOM STREET, DUBAI, U.A.E.(3) Invoice No.: (4) JY08018 Invoice Date: (5)APR.11TH.2014 S/C No.: (6) ZJJY0739 S/C Date:(7)Feb
32、.15.th.2014 Credit No.: (8) FFF07699 Issued by: (8) HSBC BANK PLC，DUBAI, U.A.E. Marks & Nos.Description of goodsQuantityU. PriceAmount(9)SIKS/C no.：ZJJY0739Style no.：L357/ L358Port of destination：DUBAI, U.A.E.Carton no.：1-500(10)4500 PIECES OF LADIES JACKET, SHELL: WOVEN TWILL 100% COTTON, LINING: W
33、OVEN 100% POLYESTER, ORDER NO.SIK768, AS PER S/C NO. ZJJY0739(11)Style no. L3572250pcsStyle no. L3582268pcs(12)USD12.00/PCUSD12.00/PC(13)USD27000.00USD27000.00Total amount in words(14)SAY US DOLLARS FIFTY FOUR THOUSAND ONLYStatement or other certificate(15)This contract is made in two original copie
34、s and becomes valid after signature, one copy to be held by each party. Signature(16)ZHEJIANG JINYUAN IMPORT & EXPORT CO., LTD.118 XUEYUAN STREET, HANGZHOU,P.R.CHINA BILL OF EXCHANGE凭 信用证Drawn under HSBC BANK PLC，DUBAI, U.A.E. L/C NO. FFF07699 日期Dated FEB 25TH 2014 支取 Payable with interest . %.按. .息
35、.付款号码 汇票金额 上海NO. JY08018 Exchangefor Shanghai .20见票30日后（本汇票之正本未付）付交At sight of this SECOND of Exchange (First of Exchange being unpaid) Pay to the order of HANGZHOU CITY COMMERCIAL BANK, HANGZHOU, CHINA 金额the sum of SAY US DOLLARS FIFTY FOUR THOUSAND ONLY 此致： To: HSBC BANK PLC，DUBAI, U.A.E. ZHEJIANG
36、 JINYUAN IMPORT & EXPORT CO., LTD.陈君姣 (SIGNATURE)Shipper B/L No.ORIGINALZHEJIANG JINYUAN IMPORT & EXPORT CO., LTD.中远集装箱运输有限公司COSCO CONTAINER LINESConsignee Port-to-Port or Combined TransportSIK TRADING CO., LTD.16 TOM STREET, DUBAI, U.A.E.BILL OF LADING RECEIVED in external apparent good order and c
37、ondition except as Notify party otherwise noted. The total number of packages or units stuffed in the SIK TRADING CO., LTD.16 TOM STREET, DUBAI, U.A.E.container. The description of the goods and the weights shown in this Bill of Lading are furnished by the Merchants, and which the carrierhas no reas
38、onable means of checking and is not a part of this Bill of Lading contract. The carrier has issued the number of Bill of LadingPre-carriage byPlace of Receiptstated below, all of this tenor and date. one of the original Bill of La- ding must be surrendered and endorsed or signed against the delivery
39、 Ocean Vessel Voy. No. Port of loadingof the shipment and whereupon any other original Bill of Lading QING YUN HE， VOY. NO. 132SShanghai, Chinashall be void. The merchants agree to be bound by the terms and Port of DischargePlace of deliveryconditions of this B/L as if each had personally signed thi
40、s B/L.Dubai, U.A.E.Dubai, U.A.E.*applicable only when used as Combined Transport B/LMarks & Nos.No. & kindof pkgsDescription of goodsGross weightMeasurementContainer No. 4500 PIECES OF LADIES JACKET, SHELL: WOVEN TWILL 100% COTTON, LINING: WOVEN 100% POLYESTER, ORDER NO.SIK768, AS PER S/C NO. ZJJY07
41、39 5020kgs5896m3SIKS/C no.：ZJJY0739Style no.：L357/ L358Port of destination：DUBAI, U.A.E.Carton no.：1-5009 pieces of ladies jackets are packed in one export standard carton, solid color and solid size in the same carton.140FCL CN: GATU SN:2150KG Description of Contents for Shippers Use Only (Not Part of This B/L Contract)Total No. of container or o-ther pkgs or units (in words)Freight & chargesRevenue TonsRatePerPrepaidCollectEx ratePrepaid atPayable atPlace and date of issue: SHANGHAI FEB 25th,2014Total prepaidNo. of origin