国际结算第8章

§ 8.2 Invoice
D.Other Invoices Manufacturer’s Invoice Customs Invoice Consular Invoice
§ 8.2 Invoice
Manufacturer’s Invoice:
It Is a kind of Invoice made in the name of the exporter by the manufacturer of the merchandise. Effects: clarifying the goods in the manufacturing country.
§ 8.2 Invoice
Cautions & Notes:
must be made out in the name of the applicant.
must be made out in the same currency as the credit The description of the goods, services or performance in a commercial invoice must correspond with that appearing in the credit.
18#
§ 8.2 Invoice
Cautions & Notes:------UCP600 #18 ------UCP600
The issuing date of Invoice may be earlier than that of credit , but should be within its expiry date; The Invoice must appear to have been issued by the beneficiary ; need not be signed.
§ 8.3 Insurance Document
B.Classifications of Insurance Documents Insurance Policy Insurance Certificate Combined Insurance Certificate
§ 8.3 Insurance Document
Cautions & Notes:------UCP600 #28 ------UCP600
must appear to be issued and signed by an insurance company, an underwriter or their agents or their proxies proxies;
When the insurance document indicates that it has been issued in more than one original, all originals must be presented;
Key terms
Commercial Documents, Financial Documents, Commercial Invoice, Marine Bill of Lading, Insurance Policy.
Content of Chapter Eight
Definitions and classifications of documents, and basic requirements of the qualified documents. The concepts, types and major contents of invoice, transport documents, insurance documents; and the requirements to making and verifying them. Other subsidiary documents.
§ 8.2 Invoice
Customs Invoice: An Invoice required by the importer’s customs, made out by the exporter,as an evidence of taxing. Effects: an evidence of dumping; statistics for taxing;
§ 8.2 Invoice
Cautions & Notes:
A nominated bank acting on its nomination, a confirming bank, if any, or the issuing bank may accept a commercial invoice issued for an amount in excess of the amount permitted by the credit, and its decision will be binding upon all parties, provided the bank in question has not honoured or negotiated for an amount in excess of that permitted by the credit;
§ 8.1 Draft Under Documentary L/C
B. key Elements:
a.Date and place of issue b.Tenor What is the c.Payee characteristics of drafts under a credit? d.Amount
§ 8.2 Invoice
A.Definition
Commercial Invoice,or Invoice is the key accounting document describing the commercial transaction between the buyer and seller.
§ 8.2 Invoice
C. key Elements:
Heading Part:
(1) The word “Commercial Invoice” or
“Invoice” (2) Invoice Number (3) Contract Number (4) Place and date of issue (5) Name and address of the issuer
§ 8.3 Insurance Document
A.Definition A document indicating the type and amount of insurance coverage in force on a particular shipment.
§ 8.3 Insurance Document
§ 8.2 Invoice
C. key Elements:
Heading part: (6) Consignee (7) L/C Number
(8) Name of the shipping vessel and port of loading and discharge
§ 8.2 Invoice
Focal and difficult points
• The main form and content of commercial invoice, marine bill of lading, insurance policy; the relevant regulations to documents of international customs.
Types of Documents:
Commercials Inv.
Basic Docs.
Transportation /shipping docs. Insurance policy/cert.
Cert. of Origin Cert. Inspection Additional docs. Packing list W/Q.Q. List/memo Bane.’s Statement
Chapter Eight
Documents In International Settlement
Teaching purpose
• Help students to understand the types, characteristics and content of the documents; understand the relevant regulations to documents of international settlement; understand furthermore about the characteristics of documentary settlement, and the functions of the documents on the settlement.
§ 8.2 Invoice
B.Effects of Commercial Invoice:
a.An evidence of performing the contract by the exporter; b.An accounting document for both sides; c.A document for taxing for both sides; d.A document helping the buyer verify if the commodities are complied with. “Key Document Key Document”
Official docs.
Cert. Inspection Customs/consular inv.
§ 6.1 Draft Under Documentary L/C
A.Definitions
An unconditional order in writing,drawn on the issuing bank by the beneficiary,in order to get payment under credit.
Types of Documents:
Bill of Exchange
Financial Docs.
Promissory Note Check Commercials Inv. Insurance policy/cert. Cert. of Origin
Commercial docs. Shipping docs.
Body part: (1) Shipping Mark (2) Name description of goods (3) Quantity (4) Packing and weight (5) Unit price and total amount (6) Trade term Complementary clause
§ 8.2 Invoice
Consular Invoice: An Invoice made by the exporter and signed by the consular, according to the the set formation designed by consulate in the exporter’s country. Effects: an evidence of dumping; statistics for taxing; income for the consulates
§ 8.1 Draft Under Documentary L/C
B. key Elements:
e.Payer f.Draபைடு நூலகம்er g.Drawn clause and Interest clause h.Other clauses
What is the characteristics of drafts under a credit?