16.3.1根据信用证缮制结汇单据
: 商业发票、装箱单、装船通知
（一）信用证资料
BANK OF KOREA LIMITED, BUSAN
SEQUENCE OF TOTAL*27: 1/1
FORM OF DOC. CREDIT*40A: IRREVOCABLE
DOC. CREDIT NUMBER*20: S100-108085
DATE OF ISSUE31C:
DATE AND PLACE OF EXPIRY*31D: DATE PLACE CHINA
APPLICANT*50: JAE & SONS PAPERS COMPANY
203 LODIA HOTEL OFFICE 1546, DONG-GU
BUSAN, KOREA
BENEFICIARY*59: WONDER INTERNATIONAL CO., LTD.
NO. 529, QIJIANG ROAD, NANJING, CHINA.
AMOUNT*32B: CURRENCY USD AMOUNT
(10% MORE OR LESS ARE ALLOWED)
AVAILABLE WITH/BY *41A: ANY BANK IN CHINA BY NEGOTIATION
DRAFTS AT42C: 90 DAYS AFTER B/L DATE FOR FULL INVOICE COST DRAWEE42A: BANK OF KOREA LIMITED, BUSAN
PARTIAL SHIPMENTS:43P: ALLOWED
TRANSHIPMENT43T: ALLOWED
LOADING IN CHARGE44A: MAIN PORTS OF CHINA
FOR TRANSPORTATION TO 44B: BUSAN, KOREA
LATEST DATE OF SHIPMENT 44C:
DESCRIPT OF GOODS45A:
COMMODITY: UNBLEACHED KRAFT LINEBOARD
UNIT PRICE: MT
TOTAL: 100MT+10% ARE ALLOWED
PRICE TERM: CFR BUSAN KOREA
COUNTRY OF ORIGIN : P. R. CHINA
PACKING: STANDARD EXPORT PACKING
SHIPPING MARK: ST05-016 BUSAN KOREA
https://www.doczj.com/doc/4912472404.html,MERCIAL INVOICE IN 3 COPIES INDICATING LC NO.&CONTRACT NO.
ST05-016
2.FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO
ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFYING
APPLICANT
3.PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS
AND NET WEIGHTS
4.CERTIFICATE OF ORIGIN IN 3 COPIES
5.SHIPPING ADVICE SHOWING THE NAME 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 COND. 47B: ALL DOCUMENTS ARE TO BE PRESENTED TO
US IN ONE LOT BY COURIER/SPEED POST
DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENING
BANK ARE FOR ACCOUNT OF BENEFICIARY
PERIOD OF PRESENTATION 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS
AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT
CONFIRMATION * 49: WITHOUT INSTRUCTIONS 78:
WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID AT MATURITY SENT TO REC. INFO. 72: SUBJECT TO 1993 ICC PUBLICATION 500 （二）附加信息
1．工厂出仓单显示：合同号：
ST05-016
105 METRIC TONS UNBLEACHED KRAFT LINEBOARD PACKED IN 1050 WOODEN CASES
OF 100KGS EACH
. ： 100KGS/CASE 2．货物检验日期： 2005 . ： 105KGS/CASE
年9月10日
3
MEAS. ： (120 ╳60╳ 90)CM/CASE
．装船日期： 2005 年 9 月 15 日 4．承运人：
SINO TRANSPORTATION JIANGSU COMPANY
5．起运港：南京
7．运输船名及航次： ALL SAFE
9．发票日期： 2005 年 9 月 5 日
6
8 ．卸货港： BUSAN, KOREA
．发票号码： ABC8866
10 ．产地证签发日期：
2005 年
9 月
11 日
16.3.1根据信用证缮制结汇单据：商业发票、装箱单、装船通知
WONDER INTERNATIONAL CO., LTD.
NO. 529, QIJIANG ROAD, NANJING, CHINA.
COMMERCIAL INVOICE
To: JAE & SONS PAPERS COMPANY Invoice No.: ABC8866 203 LODIA HOTEL OFFICE 1546, DONG-GU Invoice Date: ,2005
BUSAN, KOREA S/C No.: ST05-016
From: NANJING To: BUSAN
L/C No.: S100-108085 Issued by: BANK OF KOREA LIMITED, BUSAN Marks & Nos. Description of Goods Quantity Unit Price Amount
CFR
BUSAN KOREA
ST05-016
UNBLEACHED KRAFT MT
BUSAN 105MT
LINEBOARD
KOREA
TOTAL:
SAY TOTAL: FORTY THOUSAND NINE HUNDRED AND FIFTY ONLY
WONDER INTERNATIONAL CO., LTD.
WONDER INTERNATIONAL CO., LTD. NO. 529, QIJIANG ROAD, NANJING, CHINA.
PACKING LIST
To:JAE & SONS PAPERS COMPANY Invoice No.: 203 LODIA HOTEL OFFICE 1546, DONG-GU Invoice Date:
BUSAN, KOREA
Marks and Numbers Number and Kind of Weight(Kgs)
Packages Net Gross
Description of Goods
UNBLEACHED
KRAFT LINEBOARD
ST05-016100KGS/CASE @100KGS@105KGS BUSAN KOREA/CASE/CASE
1050 WOODEN CASES105000KGS110250KGS
ABC8866
, 2005
Measurement
3
(M )
@(120╳60╳90)CM /CASE
680. 4CBMS
TOTAL:1050 WOODEN CASES105000KGS 110250KGS680. 4CBMS
SAY TOTAL:
SAY ONE THOUSAND AND FIFTY WOODEN CASES ONLY
WONDER INTERNATIONAL CO., LTD
WONDER INTERNATIONAL CO., LTD.
NO. 529, QIJIANG ROAD, NANJING, CHINA.
SHIPPING ADVICE
TO: JAE & SONS PAPERS COMPANY DATE: , 2005
203 LODIA HOTEL OFFICE 1546, DONG-GU L/C NO.:S100-108085
BUSAN, KOREA
PORT OF SHIPMENT:NANJING， CHINA
PORT OF DESTINATION:BUSAN, KOREA
DATE OF SHIPMENT:,2005
VESSEL’ S NAME ALL SAFE
SHIPPING MARKS DESCRIPTON OF GOODS QUANTITY WEIGHT MEASUREMENT
ST05-016 BUSAN KOREA UNBLEACHED KRAFT 1050 CASES 110250KGS
LINEBOARD
680. 4CBMS
WONDER INTERNATIONAL CO., LTD.
3.3.1 根据信用证缮制结汇单据 : 商业发票、装箱单、装船通知
LETTER OF CREDIT
TRN: 68
COURIER REFERENCE: A/888692
RECEIVED FROM: BANK OF TOKYO_ MITSUBISHI, LTD., THE OSAKA JAPAN
DESTINATION: BANK OF CHINA, NINGBO BRANCH
SEQUENCE OF TOTAL: 1/1
FORM OF DOC. CREDIT: IRREVOCABLE
DOC. CREDIT NUMBER: H486-2001689
DATE OF ISSUE: 070606
EXPIRY DATE : 070625 PLACE: COUNTERS OF NEGOTIATING BANK
APPLICANT : TOKO TRADE CORPORATION
OSAKA 2-6-7, KAWA RAMACHI,
1-CHOME, OSAKA, JAPAN.
BENEFICIARY : NINGBO HUADONG FOOD CO., LTD.
NO. 18 DONG SHAN ROAD, NINGBO, CHINA
AMOUNT: CURRENCY USD AMOUNT 30
AVAILABELWITH /BY: ANYBANKONSIGHT BASIS BY NEGOTIATIONDRAFTSAT SIGHT FORFULL INVOICE VALUE DRAWEE:BANK OF TOKYO_MITSUBISHI, LTD., THE NEW YORK, NY (NEW YORK BRANCH)
PARTIAL SHIPMENT: PROHIBITED
TRANSHIPMETN : PROHIBITED
LOADING IN CHARGE: CHINA
FOR TRANSPROT TO: OSAKA, JAPAN.
LATEST DATE OF SHIP.: 070615
DESCRIPT. OF GOODS: 30 M/T FROZEN PEAPODS CIF OSAKA, JAPAN AS PER S/C
DOCUMENTS REQUIRED:
1．SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES
2．FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED‘ FREIGHT PREPAID’ NOTIFY APPLICANT
3．PACKING LIST IN TRIPLICATE
4．BENEFICIARY’S CERTIFICATESTATINGTHAT1 ORIGINAL INSPECTIONCERTIFICATEOF QUALITYAND
1 ORIGINAL B/L ONE ORIGINAL INSURANCE POLICY HAVE BEEN SENT TO APPLICANT BY COURIER
5．INSURANCEPOLICY IN DUPLICATEENDORSEDIN BLANK, COVERINGALL RISKS ANDWARRISK FOR110% OF INVOICE VALUE. CLAIM PAYABLE AT OSAKA, JAPAN IN THE CURRENCY OF DRAFTS 6．INSPECTION CERTIFICATE ISSUED BY MANUFACTURERS
ADDITIONAL CONDITION:
DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY PRESENTATION PERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT
WITHIN VALIDITY OF THE CREDIT.
CONFIRMATION: WITHOUT
INSTRUCTIONS:
①REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED.
②NEGOTIATINGBANKMUSTSENDALL DOCUMENTSTO US, . THEBANKOF TOKYO_MITSUBISHI,LTD., 2-3,
KITAHAMA 4-CHOME, CHUO-KU,OSAKA541-8535 AND/OR POX 388, OSAKA 530-8692 IN ONE LOT BY
COURIERSERVICE AND REIMBURSEYOURSELVESFROM
REIMBURSINGBANKFOREACHPRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT.
END OF L/C
THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMNETARY CREDITS (1993 REVISION) ICC PUBL. 500.
有关资料：
发票号码： 07GESP3298
提单号码： CANE090318
船名： PRESIDENT
保单号码： 9076521
货物装箱情况：20KGS/CTN
商品情况： 30M/T FROZEN PEAPODS 毛重： 21KGS/CTN
唛头： TOKO .
发票日期： 2007 年 6 月 6 日
提单日期： 2007 年 6 月 12 日运费： USD1600
保险费：
编码：
净重： 20KGS/CTN
尺码： (50X40X60)CM/CTN
MADE IN CHINA
生产单位：宁波华东食品有限公司
报检单位登记号：13
集装箱号码： CGHU2332159(40’ )
封号： HD
(3214)
NINGBO HUADONG FOOD CO., LTD.
NO. 18 DONG SHAN ROAD, NINGBO, CHINA
COMMERCIAL INVOICE
To: TOKO TRADE CORPORATION Invoice No.: 07GESP3298 OSAKA 2-6-7, KAWA RAMACHI, Invoice Date: ,2007
1-CHOME, OSAKA, JAPAN S/C No.: JP070525 From: NINGBO,CHINA To: OSAKA, JAPAN
L/C No.: H486-2001689 Issued by: BANK OF TOKYO
Marks & Nos.Description of Goods Quantity Unit Price Amount
CIF OSAKA,
JAPAN
TOKO
PER M/T
FROZEN PEAPODS
MADE IN CHINA USD30
30 M/T
TOTAL:
SAY TOTAL: SAY THIRITY THOUSAND SIX HUNDRED ONLY
NINGBO HUADONG FOOD CO., LTD.
NINGBO HUADONG FOOD CO., LTD.
NO. 18 DONG SHAN ROAD, NINGBO, CHINA
PACKING LIST
To: TOKO TRADE CORPORATION Invoice No.: 07GESP3298 OSAKA 2-6-7, KAWA RAMACHI,
Invoice Date:
1-CHOME, OSAKA, JAPAN ,2007
Marks & Nos. Number and Kind of Weight(Kgs) Measurement
Net Gross
FROZEN PEAPODS
TOKO
MADE IN CHINA 20KGS/CTN @20KGS @21KGS @(50X40X60)CM/CTN
/CTN /CTN
1500 CTNS 30000KGS 31500KGS 180CBMS TOTAL: 1500 CTNS 30000KGS 31500KGS 180CBMS
SAY TOTAL: SAY ONE THOUSAND FIVE HUNDRED CARTONS ONLY
NINGBO HUADONG FOOD CO., LTD.
NINGBO HUADONG FOOD CO., LTD.
NO. 18 DONG SHAN ROAD, NINGBO, CHINA
SHIPPING ADVICE
TO: TOKO TRADE CORPORATION OSAKA 2-6-7, KAWA RAMACHI,
1-CHOME, OSAKA, JAPAN. DATE: ,2007
L/C NO.:H486-2001689
PORT OF SHIPMENT:NINGBO,CHINA PORT OF DESTINATION:OSAKA,JAPAN DATE OF SHIPMENT:,2007VESSEL’ S NAME PRESIDENT
SHIPPING MARKS DESCRIPTION OF GOODS QUANTITY WEIGHT MEASUREMENT TOKO
MADE IN CHINA FROZEN PEAPODS 1500CTNS 31500KGS 180CBMS
NINGBO HUADONG FOOD CO., LTD.
项目练习二：出口托运单证. 一、基础知识题 （一）选择题： 1、以下哪种单据不属于发票类( ) A. 花色搭配单 B. 海关发票 C. 领事发票 D. 形式发票 2、包装单据一般不应显示货物的（），因为进口商把商品转售时只要交付包装单据和货物，不愿泄漏其购买成本。 A、品名、总金额B．单价、总金额C．包装件数、品名D．品名、单价 3、发票上的货物数量应与信用证一致，如信用证在数量前使用“约”、“大约”字眼时，应理解为：（） A、货物数量有不超过5%的增减幅度。 B、货物数量有不超过10%的增减幅度 C、货物数量有不超过3%的增减幅度 D、货物数量不得增减 5、信用证要求提供厂商发票的目的是：（） A．查验货物是否已经加工生产 B．核对货物数量是否与商业发票相符 C．检查是否有反倾销行为 D．确认货物数量是否符合要求 7、信用证中规定“PACKING LIST IN FIVE COPIES”，则受益人提交的装箱单的份数为（） A. 5份副本 B. 1份正本4份副本 C. 不需要提交正本 D. 5份正本至5份副本 8、一般情况下，商业发票的金额应与（）一致。 A.合同金额 B. 信用证金额 C.保险金额 D. 实际发货金额 9、海关发票是由（）制定的一种特殊发票格式。 A.出口方 B. 进口方 C.出口国海关 D.进口国海关 10、下列哪点不是商业发票的作用（） A.是进出口报关完税必不可少的单据 B. 是全套单据的核心 C. 是结算货款的依据 D. 是物权凭证
（二）判断题： 1、如果合同和信用证中均未规定具体唛头，则填写发票时，“唛头”一栏可以空白不填。 ( ) 2、信用证要求PACKING LIST TO BE MADE OUT IN NEUTRAL FORM，则装箱单中不能显示出具人名称。（） 3、商业发票上的货物描述应详细，而装箱单的货物描述只需用商品品名。（） 8、装箱单的主要作用是补充商业发票内容的不足，便于买方掌握商品的包装、数量及供进口国海关检查和核对货物。（） 9、商业发票的日期应早于提单的日期。（） 10、除非信用证另有规定，商业发票必须由信用证的受益人开立。（） 二、操作题： 1、按以下材料缮制商业发票： ISSUING BANK:TOKYO BANK LTD.,TOKYO L/C NO.: 9426 DATE OF ISSUE :010615 APPLICANT: SAKA INTERNATIONAL FOOD CO. 26 TORIMI-CHO NISHI – PU, NAGOYA 546, JAPAN BENEFICIARY: NINGBO NATIVE PRODUCTS CO. NO.115 DONGFENG ROAD, NINGBO, CHINA LOADING IN CHARGE: NINGBO, CHINA FOR TRANSPORTION TO: NAGOYA, JAPAN DESCRIPTION OF GOODS:20M/T FRESH BAMBOO SHOOTS AT CIF NAGOYA USD 1080.00 PER M/T AND 30 M/T FRESH ASPARAGUS AT CIF NAGOYA USD1600.00 PER M/T AS PER CONTRACT NO. NP94051 DOCUMENTS REQUIRED: +COMMERCIAL INVOICE IN TRIPLICATE AND CERTIFY THAT THE GOODS ARE OF CHINESE ORIGIN. ………. SHIPPING MARKS : NO MARKS 制作发票的日期: 2001年6月19日 ------------------------------------------------------------- ----------------------------------------------------------------- COMMERCIAL INVOICE To: Date: Invoice No: Contract No: From: to: Letter of credit No:
根据下述给出的条件缮制商业发票、装箱单、汇票 卖方：SUZHOU IMPORT & EXPORT TRADE CORPORATION 321 FENGXIAN ROAD SHANGHAI CHINA 买方：TANJIN-DAIEI CO., LTD.SHIBADAIMON MF BLDG, 2-1-16, SHIBADAIMON MINATO-KU, OSAKA, 105 JAPAN 货名：红茶（BLACK TEA） 单价：ART NO.555 USD 110.00/KG、 ART NO.666 USD 100.00/KG、 ART NO.777 USD 90.00/KG CIF OSAKA 数量：ART NO.555 100KGS、ART NO.666 110KGS、ART NO.777 120KGS 包装：每5公斤装1箱（ PACKED IN ONE CARTON OF 5 KGS EACH） 装一个20英尺的集装箱（编号：GATU0506118）（整箱） 毛重：ART NO.555 5KGS/CTN、ART NO.666 5KGS/CTN、ART NO.777 6 KGS/CTN 净重：每箱4KGS 体积：每箱0.2CBM 唛头：自编一个标准化唛头 支付条件：L/C AT SIGHT 信用证号：XT173 开证日期：MAY 10, 2010 发票编号：TX0522 发票日期: 2010年6月1日 合同号:TXT264 装运港：苏州港（SUZHOU PORT）目的港：大阪港（OSAKA PORT） 装运日：2010年6月20日出票人姓名：黄河
1. 商业发票 商业发票 Commercial Invoice
练习一：请根据下列信用证及相关资料制作商业发票及装箱单。 （一）信用证条款 SEQUENCE OF TOTAL ：27：1/1 SWIFT700的开证格式，即全部只有一页，没别的意思 FORM OF DOCUMENTARY CREDIT ：40A：IRREVOCABLE DOCUMENTARY CREDIT NUMBER ：20：LC12465 DATE OF ISSUE ：31C：001228 DATE AND PLACE OF EXPIRY ：31D：010320 CHINA APPLICANT BANK： : 51A：BANK OF GOOD COLOMBO APPLICANT ：50：ELECTRADE CO.,LTD ! THE FIRST STREET,COLOMBO, SRI LANKA BENEFICIARY ：59：ZHENGCHANG TRADING CO.,LTD XUESHI ROSD, HUZHOU, ZHEJIANG, CHINA CURRENCY CODE，AMOUNT ：32B： AVAILABLE WITH….BY… ：41D：BANK OF CHINA，HUZHOU BRANCH DRAFTS AT…. ：42C：AT SIGHT DRAWEE ：42D：BANK OF GOOD COLOMBO PARTIAL SHIPMENT ：43P：NOT ALLOWED TRANSHIPMENT ：43T：NOT ALLOWED LOADING FROM ：44A：SHANGHAI, CHINA FOR TRANSPORTION TO ：44B：COLOMBO, SRI LANKA @ LATEST DATE OF SHIPMENT ：44C：010228 DESCRPT OF GOODS ：45A： COMMODITY ：CIRCUIT BREAKER ITEM NO：WS1020 3000PCS PC WT1041 2500PCS PC ZT3050 2500PCS PC TOTAL VALUE：CIF COLOMBO， SHIPPING MARKS： HZ0114 COLOMBO C/ DOCUMENTARY REQUIRED ：46A： 1.' 2.SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THAT GOODS ARE IN ACCORDANCE WITH CONTRACT NO. ZC1212. 3.PACKING LIST IN TRIPLICATE SHOWING THE TOTAL WEIGHT AND MEASUREMENT. 4.CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND TWO COPIES ISSUED BY CHINA COUNCIL FOR PROMOTION OF INTERNATIONAL TRADE. 5.3/3 SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED,MARKED FREIGHT PREPAID NOTIFY THE APPLICANT. 6.INSURANCE CERTIFICATE COVERING ALL RISKS FOR 110% INVOICE VALUE SUBJECTED TO
16.3.1 根据信用证缮制结汇单据:商业发票、装箱单、装船通知 （一）信用证资料 BANK OF KOREA LIMITED, BUSAN SEQUENCE OF TOTAL *27: 1/1 FORM OF DOC. CREDIT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: S100-108085 DATE OF ISSUE 31C: DATE AND PLACE OF EXPIRY *31D: DATE PLACE CHINA APPLICANT *50: JAE & SONS PAPERS COMPANY 203 LODIA HOTEL OFFICE 1546, DONG-GU BUSAN, KOREA BENEFICIARY *59: WONDER INTERNATIONAL CO., LTD. NO. 529, QIJIANG ROAD, NANJING, CHINA. AMOUNT *32B: CURRENCY USD AMOUNT (10% MORE OR LESS ARE ALLOWED) AVAILABLE WITH/BY *41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT… 42C: 90 DAYS AFTER B/L DATE FOR FULL INVOICE COST DRAWEE 42A: BANK OF KOREA LIMITED, BUSAN PARTIAL SHIPMENTS: 43P: ALLOWED TRANSHIPMENT 43T: ALLOWED LOADING IN CHARGE 44A: MAIN PORTS OF CHINA FOR TRANSPORTATION TO 44B: BUSAN, KOREA LATEST DATE OF SHIPMENT 44C: DESCRIPT OF GOODS 45A: COMMODITY : UNBLEACHED KRAFT LINEBOARD UNIT PRICE : MT TOTAL : 100MT+10% ARE ALLOWED PRICE TERM : CFR BUSAN KOREA COUNTRY OF ORIGIN : P. R. CHINA PACKING : STANDARD EXPORT PACKING SHIPPING MARK : ST05-016 BUSAN KOREA DOCUMENTS REQUIRED 46A: 1. COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO.&CONTRACT NO. ST05-016 2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFYING APPLICANT 3. PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS 4. CERTIFICATE OF ORIGIN IN 3 COPIES 5. SHIPPING ADVICE SHOWING THE NAME 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.
16.3.1根据信用证缮制结汇单据 : 商业发票、装箱单、装船通知 （一）信用证资料 BANK OF KOREA LIMITED, BUSAN SEQUENCE OF TOTAL*27: 1/1 FORM OF DOC. CREDIT*40A: IRREVOCABLE DOC. CREDIT NUMBER*20: S100-108085 DATE OF ISSUE31C: DATE AND PLACE OF EXPIRY*31D: DATE PLACE CHINA APPLICANT*50: JAE & SONS PAPERS COMPANY 203 LODIA HOTEL OFFICE 1546, DONG-GU BUSAN, KOREA BENEFICIARY*59: WONDER INTERNATIONAL CO., LTD. NO. 529, QIJIANG ROAD, NANJING, CHINA. AMOUNT*32B: CURRENCY USD AMOUNT (10% MORE OR LESS ARE ALLOWED) AVAILABLE WITH/BY *41A: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT42C: 90 DAYS AFTER B/L DATE FOR FULL INVOICE COST DRAWEE42A: BANK OF KOREA LIMITED, BUSAN PARTIAL SHIPMENTS:43P: ALLOWED TRANSHIPMENT43T: ALLOWED LOADING IN CHARGE44A: MAIN PORTS OF CHINA FOR TRANSPORTATION TO 44B: BUSAN, KOREA LATEST DATE OF SHIPMENT 44C: DESCRIPT OF GOODS45A: COMMODITY: UNBLEACHED KRAFT LINEBOARD UNIT PRICE: MT TOTAL: 100MT+10% ARE ALLOWED PRICE TERM: CFR BUSAN KOREA COUNTRY OF ORIGIN : P. R. CHINA PACKING: STANDARD EXPORT PACKING SHIPPING MARK: ST05-016 BUSAN KOREA https://www.doczj.com/doc/4912472404.html,MERCIAL INVOICE IN 3 COPIES INDICATING LC NO.&CONTRACT NO. ST05-016 2.FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFYING APPLICANT 3.PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS 4.CERTIFICATE OF ORIGIN IN 3 COPIES 5.SHIPPING ADVICE SHOWING THE NAME 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.
商业发票的种类和模板 1、商业发票（Commercial Invoice），是记帐单据简称发票（Invoice），是出口商向进口商开立的发货价目清单，也是卖方凭以向买方索取所提供的货物或服务的价款的依据。商业发票是全套单据的中心。 2、商业发票的作用 1）、商业发票是全部单据的中心，是出口商装运货物并表明是否履约的总说明。 2）、便于进口商核对已发货物是否符合合同条款的规定。 3）、作为出口商和进口商记帐的依据。 4）、在出口地和进口地作为报关缴税的计算依据。 5）、在不用汇票的情况下，发票替代汇票作为付款的依据。 3、商业发票的种类 1）、领事发票（Consular Invoice） 有些国家法令规定，进口货物必须要领取进口国在出口国或其邻近地区的领事签证的发票，交进口商作为有关货物报关和缴纳关税的前提条件之一。领事发票和商业发票是平等的单据。领事发票是一份官方的单证，有些国家规定了领事发票的固定格式，这种格式可以从领事馆获得。 2）、海关发票（Customs Invoice） 海关发票是非洲、美洲和大洋洲等某些国家海关规定的格式，由出口商填制，供进口商凭以 报关用的一种特别的发票。其主要内容是商品的价值(Value of Goods)和商品的产地(Origin of Goods)。 3）、厂商发票（Manufacturer Invoice） 厂商发票是厂方出具给出口商的销售货物的凭证。来证要求提供厂商发票，其目的是检查是否有削价倾销行为，以便确定应否征收"反倾销税"。
4、商业发票条款 商业发票是出口单据中的中心单据，所有其他单据都要参照商业发票的有关内容缮制，如各种单据中的货名，唛头、包装、数量、毛净重等都要与商业发票相一致。如果商业发票缮制有误，其它单据也就跟着发生差错，尤其是信用证项下的商业发票，必须准确而全面的体现各有关条款的具体要求，因此，在缮制发票时，正确理解信用证条款是非常必要的。 例21 Note carefully the description of the commodities in the credit since it must be described in exactly the same terms 1n your documents．此条款要求受益人必须十分注意信用证中的商品描述，出口人提供的发票必须与信用证的规定完全一致。 例22 Invoice made out in name of applicant. Applicant：By order of XYZ Bank for account Of ABC Co．上述条款，在开证人中有根据XYZ银行的指示代ABC公司开证，像这样词句，发票抬头只要做ABC公司即可，但也有的议付行要求将"XYZ Bank for account of“也照打。由于各地议付行掌握不一，最好与议付行取得一致意见后再行制单。 例23 Invoices specifying type of garments，component material of chief value and net weight per dozen for each size。这是美国来证的条款，要求发票中必须注明服装的式样，所用原料的主要成份和每种尺码中每打的净重。所谓主要成份是指棉的或是人造纤维的，如CVC即chief value of cotton； CVS即chief value of sythentic fibre。来证规定注明每打商品的净重，是因为有些商品的配额，是按原料的净重计算的。 例24 Combined documents not acceptable．不接受“联合单据”。联合单据是指发票与装箱单／重量单和产地证明书合并在一起的单据，并非指联合运输单据(Combined Transport Documents)． 例25 Facsimile signatures are acceptable only on duplicate of invoice only．此条款规定模拟式签字只能用于副本发票上，也就是说正本发票必须手签。(按签字式样制成的橡皮章属于模拟式签字)。 例26 Invoice must bear the Developing Country Declaration．澳大利亚来证中，要求在发票上必须声明自发展中国家来的商品必须是本国产品，以便该国海关给予优惠的税率。所谓发展中国家的声明是：．I declare that the final process of manufacture Of the goods for which special rates
商业发票与装箱单的内容形式以及作用（Commercial Invoice & Packing List) 商业发票（COMMERCIAL INVOICE） 商业发票是出口方向进口方开列发货价目清单，是买卖双方记账的依据，也是进出口报关交税的总说明。商业发票是一笔业务的全面反映，内容包括商品的名称、规格、价格、数量、金额、包装等，同时也是进口商办理进口报关不可缺少的文件，因此商业发票是全套出口单据的核心，在单据制作过程中，其余单据均需参照商业发票缮制。 内容 商业发票的内容一般包括： ⑴商业发票须载明“发票”（INVOICE）字样； ⑵发票编号和签发日期（NUMBER AND DATE OF ISSUE）； ⑶同或定单号码（CONTRACT NUMBER OR ORDER NUMBER）； ⑷收货人名址（CONSIGNEE’S NAME AND ADDRESS）； ⑸出口商名址（EXPORTER’S NAME AND ADDRESS）； ⑹装运工具及起讫地点（MEANS OF TRANSPORT AND ROUTE）； ⑺商品名称、规格、数量、重量（毛重、净重）等（COMMODITY，SPECIFICATIONS，QUANTITY，GROSS WEIGHT，NET WEIGHT ETC）； ⑻包装及尺码（PACKING AND MEASUREMENT）； ⑼唛头及件数（MARKS AND NUMBERS）； ⑽价格及价格条件（UNIT PRICE AND PRICE TERM）； ⑾总金额（TOTAL AMOUNT）； ⑿出票人签字（SIGNATURE OF MAKER）等。 在信用证支付方式下，发票的内容要求应与信用证规定条款相符，还应列明信用证的开证行名称和信用证号码。在有佣金折扣的交易中，还应在发票的总值中列明扣除佣金或折扣的若干百分比。发票须有出口商正式签字方为有效。 作用 商业发票的作用有以下几方面： （1）可供进口商了解和掌握装运货物的全面情况。