模拟实训三 自理进口贸易业务信用证.doc

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1、模拟实训三 自理进口贸易业务-信用证李莉小姐今年毕业于上海贸易大学，面对就业市场的激烈竞争，决定放弃各种应聘机会进行创业。在父母、老师和朋友等方方面的支使下，成立了上海进出口公司。该公司在工商局、税务局和上海市对外经济贸易委员会登记核准后，并在上海市出入境检验检疫局、海关等有关部门进行注册登记，开始正式营业。上海进出口公司是一家民营企业，主要经营手工工具、棉纺织品、玩具、茶叶和文化用品等进出口业务。作为商场上的一名新人，李莉小姐在先辈的指点下首先创建公司网站，在本公司网站上发布自己经营的产品和服务信息，扩大公司与出口商品在国外的知名度，寻找商机。近日，李莉小姐得知日本生产的手工工具板手在国内市

2、场紧缺，决定从日本进口一批不同规格的扳手。于是上网查阅日本扳手生产厂商的供应情况，收集产品的质量、规格和购货价格等各种信息，选择理想的出口商TOKYO IMPORT& EXPORT CORPORATION进行洽谈，并与其签订购货贸易合同。合同签订后，李莉小姐在合同规定的开证时间内及时向出口商TOKYO IMPORT& EXPORT CORPORATION开出本笔交易的信用证，委托金友国际货代公司代办托运，并办理保险手续，确保合同的履行。货物收到后，还要根据我国有关检验检疫、海关和外汇管理等有关规定办理报检、报关和进口付汇核销等手续。 项目一 进口交易磋商与合同签订业务导入李莉小姐创建上海进出口

3、公司后，建立了公司网站，在网站上发布自己经营的产品和服务信息。近日，李莉小姐得知日本生产的手工工具板手在国内市场紧缺，决定从日本进口一批扳手。于是上网查阅日本扳手生产厂商的供应情况，收集产品的质量、规格和购货价格等各种信息，选择了TOKYO IMPORT& EXPORT CORPORATION进行洽谈。当双方达成一致意见后，TOKYO IMPORT& EXPORT CORPORATION向上海进出口公司开出形式发票，作为办理进口许可证的材料，然后与其签订购货确认书。工作任务一李莉小姐拟写询盘函李莉小姐利用因特网和各种商务网站对日本市场进行调研，掌握市场的供求信息、价格动态。经过充分的分析后，确

4、定TOKYO IMPORT& EXPORT CORPORATION为出口商，向其进行询盘。LILI 2007-08-01TOKYO ENQUIRY工作任务二李莉小姐拟写接受函不久，上海进出口公司接到了对方的发盘，发盘中详细列名了各项交易条件，我方经慎重考虑，决定接受对方的发盘，并由李丽拟写接受函。TOKYO ACCEPTANCE工作任务三李莉小姐申请签发进口许可证上海进出口贸易公司与日本东京进出口贸易公司就扳手交易条件达成一致意见后，并要求其出具形式发票。当收到形式发票后，李莉小姐持主管部门有关批准进口文件等资料向上海市外经贸委主管部门申请签发进口许可证。日本东京进出口贸易公司出具形式发票：T

5、OKYO IMPORT& EXPORT CORPORATION 82-324, OTOLI MACHI TOKYO, J APANPROFORMA INVOICE TEL: 028-548742 （WITHOUT ENGAGEMENT） P/I NO.: IN05791FAX: 028-548743 DATE: AUG.11,2007 P/C NO：TX200523CONSIGNEE:SHANGHAI IMPORT & EXPORT CORPORATION.FROM TOKYO, J APAN TO SHANGHAI, CHINA DELIVERY：LATEST DATE OF SHIPMEN

6、T 070920PARTIAL SHIPMENTS ALLOWED TRANSHIPMENT NOT ALLOWEDMARKS & NODESCRIPTIONS OF GOODSQUANTITY UNIT PRICEAMOUNTTITCTX200523SHANGHAI C/NO. 1-60HAND TOOLSHEX DEYS WRENCHDOUBLE RING OFFSET WRENCHCONBINATION WRENCHADJUSTABLE WRENCH1000 SET1500 SET2000 SET1500 SETFOB TOKYO USD 10.00USD 10.00USD 20.00U

7、SD 20.00USD 10000.00USD 15000.00USD 40000.00USD 30000.00USD 95000.00SAY U.S. DOLLARS NINETY FIVE THOUSAND ONLYTERMS: 100% PAYMENT BY IRREVOCABLE DOCUMENTARY CREIDT AT 30 DAYS AFTER SIGHTThis invoice is supplied to enable you to apply TOKYO IMPORT& EXPORT CORPORATION For the necessary import licence

8、to be valid up to 山 田上海进出口贸易公司填写进口许可证申请表：中华人民共和国进口许可证申请表1.进口商： 代码 3.进口许可证号：2.收货人： 4.进口许可证有效截止日期： 年 月 日5.贸易方式： 8.出口国（地区）： 6.外汇来源： 9.原产地国（地区）： 7.报关口岸： 10.商品用途： 11.商品名称： 商品编码： 12.规格、型号13.单位14.数 量15.单价（USD）16.总值（USD）17.总值折美元18.总计19.领证人姓名：联系电话：申请日期： 下次联系日期： 20签证机构审批（初审）：终审：中华人民共和国商务部监制 第一联（正本）签证机构存档工作任务四

9、李莉小姐拟订购货合同书上海进出口公司办理好进口许可证后，由李莉小姐拟订购货贸易合同一式两份，双方签章后，各留下一份作为履行合同的依据。 上海进出口公司SHANGHAI IMPORT & EXPORT CORPORATION 1321 ZHONGSHAN ROAD SHANGHAI CHINA PURCHASE CONTRACT TEL：021-56082266 P/C NO：TX200523FAX：021-56082265 DATE: AUG.20,2007 买 方： The Buyer： 卖 方：The Seller： The Seller and the Buyer have confir

10、med this Contract with the terms and conditions stipulated below.DESCRIPTIONS OF GOODSQUANTITYUNIT PRICEAMOUNT1. COUNTRY OF ORIGIN AND MANUFACTURER: 2. PACKING: 3. LATEST DATE OF SHIPMENT： 4. PORT OF LOADING: 5. PORT OF DESTINATION: 6. PAYMENT: 7. PARTIAL SHIPMENTS: 8. TRANSHIPMENT: 9. INSURANCE: 10

11、.DOCUMENTS: 1）THREE COPIES OF SIGNED COMMERCIAL INVOICE INDICATING CONTRACT NUMBER.2）THREE COPIES OF PACKING LIST.3）TWO COPIES OF CERTIFICATE OF QUALITY /QUANTITY ISSUED BY MANUFACTURE .4）WITHIN 12 HOURS AFTER THE GOODS ARE COMPLETELY LOADED, THE SELLER SHALL FAX TO NOTIFY THE BUYER OF THE CONTRACT

12、NUMBER, NAME OF COMMODITY, QUANTITY, GROSS WEIGHT, B/L NO. AND THE DATE OF DELIVERY.11. INSPECTION AND CLAIMS: IF THE QUALITY/WEIGHT AND/OR THE SPECIFICATIONS OF THE GOODS SHOULD BE FOUND NOT IN LINE WITH THE CONTRACTED STIPULATIONS, OR SHOULD THE GOODS PROVE DEFECTIVE FOR ANY REASONS, INCLUDING LAT

13、ENT DEFECT OR THE USE OF UNSUITABLE MATERIALS, THE BUYER WOULD ARRANGE AN INSPECTION TO BE CARRIED OUT BY THE INSPECTION BUREAU AND HAVE THE RIGHT TO CLAIM AGAINST THE SELLERS ON THE STRENGTH OF THE INSPECTION CERTIFICATE ISSUED BY THE BUREAU. ALL CLAIMS SHALL BE REGARDED AS ACCEPTED IF THE SELLERS

14、FAIL TO REPLY WITHIN 30 DAYS AFTER RECEIPT OF THE BUYERS CLAIM.Buyer: Seller: 项目二 开立与修改信用证业务导入合同签订后，李莉小姐在合同规定的开证时间内及时向中国银行上海分行申请开立信用证，为此要填写开证申请书并交纳开证费和保证金。开证行中国银行上海分行依据开证申请书向TOKYO IMPORT & EXPORT CORPORATION开出本笔交易的信用证。通知行收到信用证后，进行审证，审核无误后寄送至TOKYO IMPORT & EXPORT CORPORATION。出口商依据贸易合同再次审证，发现有多处不符点或改证

15、要求，可书写改证函向上海进出口公司提出改证要求。李莉小姐对改证函的内容予以确认，于是向开证行提出改证要求，交纳改证费，由中国银行上海分行开出信用证改证书，并通过FUJI BANK交至TOKYO IMPORT& EXPORT CORPORATION。工作任务一李莉小姐办理开证手续上海进出口公司的外汇结算银行是中国银行上海分行，于是李莉小姐根据贸易合同的有关规定向该行办理开证手续，为此填写好开证申请书，并通知本公司财务部将保证金转账到公司的保证金账户。然后，开证行根据开证申请书的要求开出本笔交易的不可撤消信用证，正本寄送通知行，副本交给开证人备案。IRREVOCABLE DOCUMENTARY C

16、REDIT APPLICATIONTo: BANK OF CHINA Date: AUG. 22, 2007Beneficiary (full name and address ) L/C No.Ex Card No.Contract No. Date and place of expiry of the credit Partial shipmentsallowed not allowedTransshipmentallowed not allowed Issue by airmail With brief advice by teletransmission Issue by expres

17、s delivery Issue by teletransmission ( which shall be the operative instrument )Loading on board/dispatch taking in change at/from not later thanfor transportation toAmount ( both in figures and words ) Description of goodsPacking: Credit available with by sight payment by acceptance by negotiation

18、by deferred payment atagainst the documents detailed herein and beneficiarys draft for100 % of the invoice valueat on 口FOB 口 C&F 口 CIFor other termsDocuments required: ( marks with X )1. ( ) Signed Commercial Invoice in copies indicating L/C No. and Contract No.2. ( ) Full set of clean on board ocea

19、n Bills of Landing made out to and blank endorsed, marked “freight to collect/ prepaid showing freight amount” notifying 3. ( ) Air Waybills showing “freight to collect/ prepaid including freight amount” and consigned to 4. ( ) Memorandum issued by consigned to5. ( ) Insurance Policy/Certificate in

20、copes for % of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ( Ocean Marine Transportation / Air Transportation / Over Land Transportation ) All Risks, War Risks.6. ( ) Parking List / Weight Memo in copies issued by the quantity / gross and the

21、weights of each packing and packing condition as called by the L/C.7. ( ) Certificate of Quantity / Weight in copies issued by an independent surveyor at loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. ( ) Certificate of Quantity in

22、 copies issued by manufacturer / public recognized surveyor / 9. ( ) Beneficiarys certified copy of cable dispatched to the accountees within 12 hours after shipment advising name of vessel / flight No. / wagon No. , date quantity, weight and value of shipment.10. ( ) Beneficiarys Certifying that ex

23、tra copies of the documents have been dispatched according to the contract terms.11. ( ) Shipping Cos Certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents:12. ( ) Other documents , if any:Additional instructions: 1. ( ) All banking charges outsi

24、de the opening bank are for beneficiarys account. 2.( ) Documents must be presented with 15 days after the date of issuance of the transport documents but with the validity of this credit. 3. ( ) Third party as shipper is not acceptable. Short Form / Blank Back B/L is not acceptable. 4 .( ) Both qua

25、ntity and amount % more or less are allowed. 5. ( ) prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by shipping Co. / Air Line / or its agent. 6. ( ) All documents to be forwarded in one cover, unless otherwise started above. 7. ( )

26、 Other terms, if any:Account No. : with (name of bank) Transacted by: ( Applicant: name ,signature of authorized person )Telephone No.: ( with seal ) 工作任务二李莉小姐办理改证手续TOKYO IMPORT & EXPORT CORPORATION收到信用证后，由于该公司备货有一定的困难，便向上海进出口公司提出装运期改为2007年10月20日，并将信用证有效期延长。为此，李莉小姐根据出口商的要求向中国银行上海分行提出修改信用证的要求。中 国 银 行

27、BANK OF CHINA信用证修改申请书APPLICATION FOR AMENDMENTDate of Amendment: No. of Amendment: Amendment to Our Documentary Credit No. To: Applicant Advising Bank Beneficiary (before this amendment) Amount The above mentioned credit is amended as follows:口 Shipment date extended to 口 Expiry date extended to 口 A

28、mount increased/decreased by to 口 Other terms:口 Banking charges:All other terms and conditions remain unchanged. Authorized Signature(s) This Amendment is Subject to Uniform Customs and Practice for Documentary Credits （2007 Revision）International Chamber of Commerce Publication No.600.项目三 进口合同的履行办理

29、订舱投保手续业务导入上海进出口公司在合同规定的开证时间内，及时向TOKYO IMPORT& EXPORT CORPORATION开出本笔交易的信用证后，李莉小姐填写订舱委托书并随附相关单据委托金友国际货代公司代办托运手续。订舱确认后，向出口商发出装船通知，让其做好装运货物的准备。工作任务一 李莉小姐办理订舱手续上海进出口公司在办理好改证手续后，及时向上海金友货运代理公司办理订舱委托，根据合同有关内容填写进口订舱委托书。当进口货物运输手续办妥之后，李莉小姐向TOKYO IMPORT& EXPORT CORPORATION发出装船通知，告知其船名、航次和到达装运港的时间，以便出口商做好装运货物的准

30、备。李莉小姐填写进口订舱委托书：进口订舱委托书 编号：XT051147 日期： 货 名（英文） 重 量 尺 码 合 同 号 包 装 装 运 港 交货期 装货条款 发 货 人名称、地址 发 货 人电 挂 订妥船名 预抵港口 备 注委托单位 1.危险品须注明性能，重大件注明每件重量及尺码。 2.装货条款须详细注明。李莉小姐缮制并发出装船通知： SHANGHAI IMPORT & EXPORT CORPORATION SHIPPING ADVICE To： Date： Re：Shipment of Contract No. Letter of Credit No. We wish to advise

31、 that the following stipulated vessel will arrive at port，on/about Vessels name Voy No. .Well appreciate to see that the covering goods would be shipped on the above vessel on the date of L/C called . 工作任务二 李莉小姐办理投保手续李莉小姐发出装船通知后，及时向中国人民保险公司上海分公司办理进口货物运输保险，根据购货合同保险条款有关内容的规定签订进口货物运输预约保险合同。出口商在装船后向保险公司

32、发出装运通知，该批进口货物便自动被承保。中国人民保险公司进口货物运输预约保险合同合同号： 日期： 甲方： 乙方： 双方就进口货物的运输预约保险拟订以下条款，以资共同遵守：一、 保险范围甲方从国外进口的全部货物，不论运输方式，凡贸易条款规定由买方办理保险的，都属于本合同范围之内。甲方应根据本合同规定，向乙方办理投保手续并支付保险费。乙方对上述保险范围内的货物，负有自动承保的责任，在发生本合同规定范围内的损失时，均按本合同的规定，负责赔偿。二、 保险金额保险金额以货物的到岸价(CIF)即货价加运费加保险费为准（运费可用实际运费，亦可由双方协定一个平均运费率计算）。三、 保险险别和费率各种货物需要投

33、保的险别由甲方选定并在投保单中填明。乙方根据不同的险别规定不同的费率。现暂定如下：货物种类运输方式保险险别保险费率 四、 保险责任各种险别的责任范围，按照所属乙方制定的“海洋货物运输保险条款”、“海洋运输货物战争险条款”、“海运进口货物国内转动期间保险责任扩展条款”、“航空运输一切险条款”和其他有关条款的规定为准。五、 投保手续甲方一经掌握货物发运情况，即应向乙方寄送启运通知书，办理投保手续。通知书一式五份，由保险公司签认后，退回一份。如不办理投保，货物发生损失，乙方不予赔偿。六、 保险费乙方按甲方寄送的启运通知书照前列相应的费率逐笔计收保费，甲方应及时付费。七、 索赔手续和期限本合同所保货物

34、发生保险责任范围内的损失时，乙方应按制定的“关于海运进口保险货物残损检验的赔款给付办法”和“进口货物施救整理费用支付办法”迅速处理。甲方应尽力采取防止货物扩大受损的措施，对已遭受损失的货物必须积极抢救，尽量减少货物的损失。向乙方办理索赔的有效期限，以保险货物卸离海港之日起满一年终止。如有特殊需要，可向乙方提出延长索赔期。八、 合同期限本合同自 年 月 日起开始生效。甲方: 乙方: 项目四 进口合同的履行办理报检报关付汇核销手续业务导入当出口商TOKYO IMPORT& EXPORT CORPORATION按合同规定的装运时间发货后，持全套单据向FUJI BANK进行议付。中国银行上海分行收到该

35、笔业务的全套单据后交付上海进出口公司，由其审单，核准无误后进行承兑。由于付款时间未到，但货物已到达上海吴凇港，为了能及时出售，上海进出口公司向中国银行上海分行借单提货。与此同时，办理进口货物的报检、报关和进口付汇核销手续。工作任务一 李莉小姐办理审单承兑手续中国银行上海分行收到议付行FUJI BANK该笔业务的全套议付单据后，交由上海进出口公司审单。李莉小姐根据合同与信用证的内容进行审单，核准无误后进行承兑，承兑后将全套单据交还给中国银行上海分行。李莉小姐审单承兑：COMMERCIAL INVOICETOKYO IMPORT& EXPORT CORPORATION82-324 OTOLI MA

36、CHI TOKYO, JAPAN TEL：028-548-742 FAX：028-548-743SHANGHAI IMPORT & EXPORT CORPORATION.1321 ZHONGSHAN ROAD SHANGHAI CHINA TEL：021-56082266 FAX：021-56082265INVOICE NO. TIEX060930DATE: SEPT. 10, 2007PAYMENT TERMS: 60 DAYS AFTER SIGHT L/CMARKS: TITCTX200523SHANGHAI C/NO. 1-60SHIPPED FROMSHIPPED TOVESSEL/

37、VOYAGE NO.TOKYOSHANGHAICOSCO V.861DESCRIPTIONQUANTITY(SET)PRICE PER SET(USD)TOTAL AMOUNT(USD)WRENCHHEX DEYS WRENCHDOUBLE RING OFFSET WRENCHCONBINATION WRENCHADJUSTABLE WRENCHL/C NO： XUT17345 P/C NO： TX200523PACKING: PACKED IN ONE CARTON OF 100 SETS EACH1000150020001500FOB TOKYOUSD 10.00USD 10.00USD

38、20.00USD 20.00USD 10000.00USD 15000.00USD 40000.00USD 30000.00USD 95000.00SAY U.S. DOLLARS NINETY FIVE THOUSAND ONLY 山 田 TOKYO IMPORT& EXPORT CORPORATIONPACKING LISTTOKYO IMPORT& EXPORT CORPORATION82-324 OTOLI MACHI TOKYO, JAPAN TEL：028-548-742 FAX：028-548-743SHANGHAI IMPORT & EXPORT CORPORATION.132

39、1 ZHONGSHAN ROAD SHANGHAI CHINA TEL：021-56082266 FAX：021-56082265INVOICE NO. TIEX060930DATE: SEPT. 10, 2007PAYMENT TERMS:60 DAYS AFTER SIGHT L/CMARKS: TITCTX200523SHANGHAI C/NO. 1-60SHIPPED FROMSHIPPED TOVESSEL/VOYAGE NO.TOKYOSHANGHAICOSCO V.861PACKAGESDESCRIPTIONQUANTITY(SET)GROSSWEIGHT (KGS)NETWEIGHT(KGS) 60WRENCHHEX DEYS WRENCHDOUBLE RING OFFSET WRENCHCONBINATION WRENCHADJUSTABLE WRENCHL/C NO： XUT17345PACKE