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1、实用外贸函电,韦成锋,第三章 签约成交,教学目标:掌握合同条款的表达方式;掌握订立合同的方式;理解形式发票的作用正确缮制合同文本、形式发票、销售确认书;教学内容:1.业务知识签约方法2.销售合同条款3.销售(出口)合同格式4.销售确认书/订单确认书5.形式发票6.实战练习,1.业务知识签约方法,本教程所指的外贸合同仅限于进出口双方签订的货物买卖合同。买卖合同又叫做采购合同或销售合同,如果由买方起草,则从买方立场命名,称采购合同;反之,称销售合同。(一)销售合同的订立方法 销售合同有三种签约方法:1.出口商制作详细的销售合同文本,包括一般条款和特别条款,签字后邮寄两份或传真给进口商,进口商收到带
2、有出口商签字的合同或合同传真件后,在上面签字,然后自己保留一份,另一份回寄或回传给出口商;2.用形式发票代替销售合同,签约程序同上;3.用销售确认书代替销售合同,签约程序同上。其中,第2、第3种方法用的最多。,(二)法律适用与国内销售合同不同的是,外贸销售合同涉及法律适用问题当出现合同纠纷时,根据哪个国家的法律来判决。适用哪个国家的法律,由进出口双方在合同中约定;可以约定适用进口国、出口国或者第三国法律,如果合同没有约定,则由受理纠纷的法院或仲裁机构选择适用国际公约、国际惯例或者法院或仲裁机构所在国国内法。涉及销售合同的国际公约有联合国销售合同公约,国际惯例有国际贸易术语解释通则、跟单信用证统
3、一惯例、跟单托收统一规则等。我国涉外合同的法律有中华人民共和国合同法等。,(三)合同纠纷处理方法合同纠纷有三种处理方法:协商解决、提交仲裁、提起诉讼。出现合同纠纷时,当事人首先都是力图通过友好协商来解决,协商未果,才提交仲裁或提起诉讼。相对诉讼而言,仲裁时间段、程序简单、成本低。因此,销售合同一般都约定采用仲裁方式解决纠纷。约定仲裁时,必须约定提交哪个仲裁机构并约定根据那部仲裁规则进行仲裁。当事人可以在签订合同时,在合同中约定仲裁条款,也可以在出现纠纷后另行约定仲裁条款。约定仲裁条款的,纠纷必须提交仲裁机构进行裁决,当事人不能再行诉至法院,仲裁裁决是终局的,当事人必须执行。,2.销售合同条款,
4、销售合同由三部分内容构成:合同首部、合同条款(又称合同正文)、合同尾部。合同首部包括:合同名称、合同编号、签约日期、签约地址、买卖双方的名称和住址、开头语。合同条款包括:商品条款、包装条款、装运条款、保险条款、支付条款、单据条款、装运通知条款、检验与索赔条款、不可抗力条款、争议解决方式条款、法律适用条款、文字效力条款、附加条款、生效条款。合同尾部包括买卖双方代表的签字。,一、开头语,1.The undersigned sellers and buyers have confirmed this contract in accordance with the terms and conditio
5、ns stipulated below。以下签名的买卖双方经过确认,同意按照下列条款签订本合同。2.The buyer agrees to buy and the seller agrees to sell the following products in terms and conditions stipulated below.买卖双方同意按下列条款,由卖方出售由买方购买以下产品。3.This is to confirm that the transaction made between and by the under signed buyer and seller for the b
6、elow mentioned commodity is in accordance with the terms and conditions stipulated below.以下签名的买卖双方谨此确认:买卖双方关于以下商品的交易遵照下列规定的各项条件。,4.The transaction for the below commodities is made by and between the under signed buyer and seller on terms and conditions stipulated below.买卖双方就以下商品交易达成如下条款。5.The under
7、 signed buyer and seller agree to make their transaction for the below mentioned commodities under terms and conditions stipulated below.以下签字的买卖双方同意按照以下条款进行下列商品交易。,二、商品条款(Description of Goods/Commodity),商品条款包括货号、品名(商品名称)及规格、商品数量、单位(计量单位)、数量、单价、贸易术语、金额、总金额、溢短装条款。1.货号(Article Number,Item Number)出口商生产或
8、出口的每款商品都应该有一个货号,以区别于其它商品。货号由出口商或制造商自行拟定。,2.品名及规格(Description)商品名称和商品规格是商品描述不可或缺的主要内容,如40瓦的照明灯,39码的足球鞋、60cm60cm30cm的硬纸箱、直径不小于30mm的苹果、按照号样品定制的木制衣架等,这些描述都包含了商品名称和商品规格,其中“照明灯”、“足球鞋”、“硬纸箱”、“苹果”、“木制衣架”是商品名称,“40瓦”、“30码”、“60cm60cm30cm”、“直径不小于30mm”、“按照号样品定制的”属于商品规格。由此可见,不同的商品,其规格的描述方法不同。商品名称和商品规格应根据具体商品而定。,3
9、.单位(Unit)单位是用来计算商品数量的单位,常见的单位有:(1)重量单位:吨(metric ton/MT)、千克(kilogram/KG)、克(gram/G);(2)长度单位:米(meter)、厘米(centimeter/cm)、毫米(millimeter);(3)体积单位:立方米(cubic meter/CBM)、立方厘米(cubic centimeter/CBCM)、立方毫米(cubic millimeter/CBMM);(4)容积单位:升(liter/L)、毫升(milliliter/mL);(5)其他单位,如set(辆、部、台、套)、piece(只、件)、dozen(打)等。在确定
10、商品单位时,应该填写(选用)用来计算商品单价的单位,如服装按“打”计价而不是按“件”计价,此时单位应写“打”,而不是“件”。再比如,一箱月饼装50盒,每盒装4只,出现“箱”、“盒”、“只”三个单位,如果合同单价是20元/盒,则单位栏目应填写“盒”,如果单价是5元/只,则应填写“只”,如果单价是1000元/箱,则单位应该是“箱”。,4.单价(Unit Price)单价的表述应该包括价格、单位、贸易术语和货币,如US$20.00 per set FOB Shen Zhen.5.金额(amount)金额应分别列出每款商品的金额,再列出累计金额,累计金额应该有大小写,大写金额和小写金额应该相一致。如“
11、Toatl:US$12,234.00”,“Total(in words):Say U.S.Dollars Twelve Thousand Two Hundred and Thirty-Four Only”6.溢短装条款(More or Less Clause)溢短装是指出口商实际交货数量多于或少于合同规定的数量,如合同规定100吨,实际交货105吨或98吨。签订合同时,应该溢短装幅度,如“10%more or less is allowed both in quantity and amount”(允许数量和金额有10%的溢短装)。,三、包装条款(Packing),1.包装材料:纸箱Carto
12、n 瓦椤纸箱 Corrugated Carton 旧瓦椤纸箱 Old Corrugated Carton(OCC)木箱 Wooden Case 板条箱 Crate 木条箱 Wooden Crate 竹条箱 Bamboo Crate 胶合板箱 Plywood Case 三层夹板箱 3-Ply Plywood Case 镀锡铁皮胎木箱Tin Lined Wooden Case,盒Box 木盒Wooden Box 铁盒Iron Box 塑料透明盒 Plastic Transparency Box 苯乙烯盒 Styrol Box 袋Bag(Sack)布袋 Cloth Bag 草袋 Straw Bag
13、麻袋 Gunny BagJute Bag 旧麻袋 Used Gunny BagOld Gunny Bag 新麻袋 New Gunny Bag 尼龙袋 Nylon Bag 聚丙烯袋 Polypropylene Bag,聚乙烯袋 Polythene Bag 塑料袋 Poly Bag 塑料编织袋 Polywoven Bag 纤维袋 Fie Bag 玻璃纤维袋 Glass Fie Bag 玻璃纸袋 Callophane Bag 防潮纸袋 Moisture Proof Pager Bag 乳胶袋子Emulsion Bag 锡箔袋 Fresco Bag 特大袋 Jumbo Bag 单层完整袋子Single
14、 Sound Bag,桶 Drum 木桶 Wooden Cask 大木桶 Hogshead 小木桶 Keg 粗腰桶(琵琶桶)Barrel 胶木桶 Bakelite Drum 塑料桶 Plastic Drum 铁桶 Iron Drum 镀锌铁桶 Galvanized Iron,2.常见包装条款(1)Packing charges is to be born by the buyer.包装费用由买方负担。(2)Packing charge is included in the contract price.合同价格中已经包括了包装费用。(3)The machines must be well pr
15、otected against dampness,moisture,rust and shock.The machines must be well protected against dampness,moisture,rust and shock with appropriate packing.机器包装必须防湿、防潮、防锈、防震。(4)The packing is in good(bad)order.包装完好无损(破损)。(5)Cartons for outer packing.用纸箱做外包装。,(6)In cardboard boxes each of 25 pieces.用硬纸板箱包
16、装,每箱内装25只。(7)Packed in wooden cases使用木箱包装.(8)To be wrapped in kraft paper,then packed in wooden cases strengthen with iron straps.先用牛皮纸包好,再装入木箱,木箱用铁皮捆扎加固。(9)The eggs are packed in cartons with beehives lined with shake-proof paper board.鸡蛋要用带蜂房孔,内衬防震纸板的纸箱包装。(10)Each pill is put into a small box seal
17、ed with wax.每个丸药装入小盒后用蜡密封好。(11)In airtight jar.装入罐密封。(12)Two dozen to one carton,gross weight around 25 kilos a carton.一纸箱装两打,每箱毛重25公斤。,(13)Ten bottles are put into a box and 100 boxes into a carton.10支装入一小盒,100盒装入一个纸箱。(14)Packed in cardboard cartons 使用硬纸箱包装(15)Carton is to be strengthened with meta
18、l angles at each corner.每个箱角都用金属角加固。(16)Each case is lined with foam plastics in order to protect the goods against press.箱子里垫有泡沫塑料以免货物受压。(17)The canned goods are to be packed in cartons with double straps.罐装货物在纸箱里,外面加两道箍。(18)The packing must be reinforced with metal straps.必须用铁箍加固包装。,(19)The goods
19、are to be packed in strong export cases,securely strapped.货物应该用坚固的出口木箱包装,并且牢牢加箍。(20)Shirts are to be packed in plastic-lined water-proof cartons.衬衣应放在内衬塑料防水的箱子里。(21)A polythene wrapper is used for each shirt.每件衬衣都用聚乙烯袋包装。(22)The fountain pen is placed in a satin-covered small box,lined with beautifu
20、l silk ribbon.金笔装在一个锦缎小盒里,再用一条漂亮的绸带系在外面。(23)On the outer packing marked with Handle with Care.在外包装上请标明“小心轻放”字样。(24)Every 100 dozen to be packed in a wooden case marked TM and numbered from No.1 upward.每100打装一箱,刷上唛头TM,从第一号开始往上循序编号。,(25)1 piece in a poly bag,25pieces in a paper box,250 pieces in a car
21、ton.每件用塑料袋包装,25件装入一纸盒,250件装入一纸箱。(26)To be packed in water proof bale with double strong straps crosswise.用防水布袋包装,布袋横向两道绳子加固。(27)One piece wrapped in paper and 200 pieces packed in corrugated carton stuffed with shake-proof materials.每只用纸包好,在用硬纸板箱包装,每箱200只,箱内填充防震材料。,四、运输标志/唛头(Shipping marks),常见唛头条款:1
22、.N/M(No Mark)(无唛头);2.At sellers option(由卖方自行决定);3.唛头一般由进口商设定,由字母、数字、图案等符号构成,单据上的唛头应该与合同规定的唛头一样,不得随意更改。如下图所示,ABC表示收货人名称缩写或其他标志,Montreal表示目的港,Made in China表示原产地,No.1-100表示件号(箱号)。,ABCMontrealMade in ChinaNo.1-100,五、装运条款(shipment),装运条款应该包括装运港、目的港、运输方式、装船时间、是否允许分批装运和转运以及装船通知等内容。1.装运港和目的港(运输起讫)的规定方法:(1)由经
23、到Shipment fromto via 如:Shipment from Shenzhen China to Osaka Japan via Hong Kong.从深圳运往大阪经在香港转船(中转)。(2)Port of Loading:Port of Discharge:2.转运(Transshipment):可填写Allowed或者 Not Allowed,建议选择Allowed.3.分批装运(Partial Shipments):可填写Allowed或者 Not Allowed,选择其一.,4装运期(Shipment Date/Time)规定方法:(1)规定在一段时间内装运,如In May
24、、During June and July等.(2)规定最迟装运日,如On or before September 12 2012、Not later than July 10 2011等.(3)规定在收到信用证后的一段时间内装运,如:Within 30 days after receipt of L/C.5.装运通知(Shipping Advice)条款一旦装船完毕,出口商应将装船细节立即通知进口商,提请进口商做好提货准备,合同常常约定通知条款。常见的装运通知条款如下:。一俟装运完毕,卖方应即电告买方合同号、品名,已装载数量、发票总金额,毛重,运输工具名称及启运日期等。The sellers
25、 shall immediately,upon the completion of the loading of the goods,advise the buyers of the contract no,names of commodity,loaded quantity,invoice values,gross weight,names of vessel and shipment date by telex/fax.,六、保险(Insurance)条款,保险条款是外贸销售合同必不可少的条款,保险条款应该约定由谁办理保险并承担保险费用、保险金额是多少、投保险别、依照那个保险条款投保。合同
26、中常见的保险条款规定方法如下:1.采用FOB、CFR、FCA、CPT时:To be covered/effected by buyer(由买方办理)。2.采用CIF、CIP时:To be covered by seller for 110%of invoice value against All Risk and War Risk as per the relevant Ocean Marine Cargo Clauses of the Peoples Insurance Company of China dated 01/01/1981.由卖方按发票金额的110%投保一切险和战争险,以中国人
27、民保险公司1980年1月1日颁布的有关的海洋货物保险条款为准。注意事项:(1)投保金额按照惯例一般为发票金额的110%,也可以大于110%如120%,如果大于110%,超出部分的保险费应由进口商支付。(2)投保险别可选择:一切险(All Risk)+特殊附加险,水渍险(WPA)+一般附加险+特殊附加险,平安险+一般附加险+特殊附加险;(3)保险条款宜选择中国保险条款(CIC/China Insurance Clauses)即中国人民保险公司1980年1月1日颁布的海洋货物保险条款。,七、支付条款(Terms of Payment),合同中支付条款比较复杂,不同的支付方式,支付条款的规定不同。常
28、见的支付条款如下:1.常见电汇支付条款(By T/T):(1)买方不迟于年月日前将的货款用即期汇票电汇送抵卖方。The buyers shall pay 100 of the sales proceeds through sight(demand)draft/by T/T remittance to the sellers not later than.(2)装船30天前电汇支付合同金额的30%。30%of contract value is to be paid by T/T 30 days before shipment。(3)签订合同后十天内电汇支付合同金额的30%。30%of cont
29、ract value is to be paid by T/T within 10 days after the conclusion of the sales contract。,(4)在2011年9月20日前电汇支付合同金额的50%。50%of contract value is to be paid by T/T on or before September 20,2011.(5)装船后10天内电汇支付合同金额的70%。70%of contract value is to be paid within 10 days after shipment.(6)签订合同后10天内电汇支付合同金额
30、的30%,余下的70%于收到卖方提单传真件时电汇支付,全套正本提单于全部货款付清后寄交买方。30%of contract value must be paid by T/T within 10 days after signing the sales contract and 70%by T/T upon receipt of the faxed B/L from the seller,full set of original B/Ls to be forwarded directly to the buyer only after all payments having been made.
31、,2.常见信用证支付条款(By L/C):,(1)买方须于年月日前通过银行开出以卖方为受益人的不可撤销的期信用证,并注明在装运日期后天内在中国议付有效,信用证须注明合同编号。The buyers shall issue an irrevocable L/C at sight through in favour of the sellers prior to indicating that L/C shall be valid for negotiation in china within day after shipment date,the L/C must mention the cont
32、ract number.(2)买方必须通过卖方可接受的银行,于 年 月 日以前,开立以卖方为受益人,金额为合同金额全额,装船后21天内在中国议付有效的不可撤销的跟单信用证。The buyers shall open not later than through a bank acceptable to the seller an irrevocable L/C at sight in favour of the sellers for full contract value,valid for negotiation in China until the 21th day after date
33、 shipment.,(3)买方通过卖方可以接受的银行,开立不可撤销的180天远期跟单信用证,金额为合同金额全额,受益人为卖方,在中国议付有效,有效期截止装船日期后的第15日,信用证须于装船月份60天前送达卖方。The buyer shall open through a bank acceptable to the seller an irrevocable documentary letter of credit at 180 days sight,in favor of seller,for full contract value,valid for negotiation in Chi
34、na until the 15th day after date of shipment and to reach the seller 60 days before the month of shipment.,3.即期付款交单条款(D/P)条款卖方应出具以买方为付款人的即期跟单汇票,买方见票时付款,付款后交单。The buyer shall duly make payment against the documentary draft drawn on the buyer,documents against payment.或者简单地写成“Payment:By D/P at sight”。
35、4.承兑交单(By D/A xxx days)条款卖方应出具以买方为付款人的 天远期跟单汇票,买方见票时承兑汇票,承兑后交单。The buyer shall duly make acceptance to the documentary draft drawn on the buyer at days after sight,documents against acceptance.或者简单地写成“Payment:By D/A at xxx days after sight”.,5.赊销(O/A xxx days)条款买方收到货物后90天内电汇支付发票金额全额,全套正本提单,连同其他需要的单据
36、,于装船后立即寄交买方。The buyer shall make payment for full invoice value by T/T remittance on or before the 90th days after receipt of the goods.Full sets of original B/L attached with other documents as required shall be forwarded directly to the buyer immediately after shipment.6.电汇与信用证相结合的支付条款30%of contra
37、ct value is to be paid by T/T within 10 days after signing the sales contract and the balance by documentary L/C at sight to reach the seller 30 days before the month of shipment valid for negotiation in china until the 15th day after date of shipment subject to UCP 600.签约后10天内电汇支付合同金额的30%,余额采用即期跟单信
38、用证支付,信用证须于装船月份30天前送达卖方,在中国议付有效,有效期至装船日后的第15日,信用证受UCP600约束。,八、单据条款(Documents Required),合同应当约定卖方必须提交的单据,常见的单据条款如下:卖方应将下列单据提交银行议付/托收或者直接提交买方。The sellers shall present the following documents to the bank for negotiation/collection or directly to the buyers.(1)整套正本清洁提单,.Full set of clean on board origina
39、l ocean bills of lading(2)商业发票一式份。Signed commercial invoice in copies.(3)装箱单或重量单一式份。Packing list/weight memo in copies.(4)由签发的质量与数量证明书一式份。Certificate of quantity and quality in copies issued by(5)保险单一式份。Insurance policy in copies.(6)由签发的产地证一式份。Certificate of Origin in copies issued by,(7)由签发的产地证一式份。
40、GSP Certificate of Origin in copies issued by 注意事项:合同中应当约定出口商应该提交的单据,对于进口商提出的单据要求,出口商无法提交或提交有困难的,出口商应当同进口商协商免除或变更。一般情况下,出口商可以提交下列单据:提单、商业发票、装箱单/重量单/磅码单、保险单/保险凭证、质量和数量证明书、一般原产地证书、普惠制原产地证书(Form A)、东盟原产地证书(Form E)等,其他单据根据具体交易酌定。凭不同的原产地证书办理进口报关,进口商可以享受不同的进口关税优惠。至于需要哪种原产地证,由进口商决定。原产地证书由中国国际贸易促进委员会(China
41、Council for the Promotion of International Trade,英文缩写为 CCPIT)签发,各地出口商可以向当地出入境检验检疫局申请办理。质量和数量证书可以由出入境检验检疫局、制造商或其他机构签发。具体由哪个机构签发,由双方商定。,九、检验与索赔条款(Inspection and claims),买卖双方都有权利对货物进行检验,惯常做法是:凭卖方检验结果付款,凭买方检验结果索赔,合同应当约定货物到达目的港后的检验期限和索赔期限,具体条款如下:1.卖方在发货前由检验机构对货物的品质、规格和数量进行检验,并出具检验证明书。The buyers shall bav
42、e the qualities,specifications,quantities of the goods carefully inspected by the inspection authority,which shall issue inspection certificate before shipment.,2.货物到达目的港后,买方可委托当地的商品检验机构对货物进行复检。如果发现货物有损坏、残缺或规格、数量与合同规定不符,买方须于货物到港后天内凭检验机构出具的检验证明书向卖方索赔。The buyers are entitled to have the goods inspecte
43、d by the local commodity inspection authority after the arrival of the goods at the port of destination.If the goods are found damaged,short or their specifications and quantities not in compliance with that specified in the contract,the buyers shall lodge claims against the sellers based on the ins
44、pection certificate issued by the commodity inspection authority within days after the goods arrive at the destination.,3.如买方提出索赔,凡属品质异议须于货到目的港之日起天内提出;凡属数量异议须于货到目的口岸之日起天内提出。对装运货物提出的任何异议,应由保险公司、运输公司或邮递机构负责的,卖方不负任何责任。The claims,if any,shall be lodged within days after the arrival of the goods at desti
45、nation if regarding to the quality of the goods and within 60days if regarding to the quantities of the goods.The sellers shall not take any responsibility if any claims concerning the shipping goods is up to the responsibility of insurancecompany/transportation company/post office.,十、不可抗力条款(Force m
46、ajeure),合同都应当约定不可抗力条款,不可抗力是指人力无法抗拒的事件如自然灾害、政府法令、罢工、战争等,具体条款如下:如果人力不可抗拒的原因造成本合同全部或部分不能履约,卖方概不负责,但卖方应将上述发生的情况及时通知买方。The sellers shall not hold any responsibility for partial or total non-performance of this contract due to force majeure.But the sellers shall advise the buyers on time of such occurrenc
47、e.,十一、争议之解决方式条款(Disputes settlement)仲裁条款,任何因本合同而发生或与本合同有关的争议,应提交中国国际经济贸易仲裁委员会,按该会的仲裁规则进行仲裁。仲裁地点在中国。仲裁裁决是终局的,对双方均有约束力。All disputes arising out of the contractor concerning the contract shall be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordanc
48、e with its rules of arbitration in china.The arbitration shall take place in china.The arbitral awards final and binding upon both parties.,十二、法律适用条款(Law application),本合同之签订地或发生争议时货物所在地在中华人民共和国境内或被诉人为中国法人的,适用中华人民共和国法律,除此规定外,适用联合国国际货物销售合同公约。本合同使用的贸易术语系根据国际商会国际贸易术语解释通则2010。This contract is governed by
49、 the laws of the Peoples Republic of China under the circumstances that it is signed in China or the goods are in China while disputes arising or the dependent is Chinese legalized person,otherwise it is governed by.The commercial term quoted in this contract is subject to of the International Chamb
50、er of Commerce.,十三、文字效力条款(Versions),本合同中、英两种文字具有同等法律效力,在文字解释上,若有异议,以中文解释为准。This contract is made out in both Chinese and English,the version of which is equally effective.Conflicts between these two languages arising therefrom,if any,shall be subject to Chinese version.,十四、附加条款(Additional Clause),注明