国际贸易单证简明教程

Chapter1:

Introduction to Trade Documentation(国际贸易单证简介)

1. Definition of document: A document is an official paper that serves as “proof” or “evidence”

of something.

1）Different roles of different documents

★ Proof of ownership of shipment (B/L )

★ Evidence of particulars of sale (Invoice )

★ Evidence of country of origin of goods ( Certificate of origin )

★ Evidence of insurance coverage ( Insurance polic)

★Reassurance of the quality or quantity of goods in shipment ( Inspection certificate )

2）Nature of Documents

（1）Financial documents金融单据

——Bill of exchange 汇票

——Promissory note 本票

——Check 支票

（2）商业单据（commercial documents）

——Invoice 发票

——Transport/shipping documents 运输单证

——Insurance policy 保险单证

——Packing list 装箱单证

——The others 其他

3）The key documents of international trade

Key documents

Certificate of Origin

C/O

Bill of Lading

Issuer

Exporter/ Seller

Function

The origin of the

goods shipped

Receipt

Contract

Possession/ownership

Identify buyer& seller

Shipping line

/ Carrier

Exporter/Seller Commercial Invoice

Import Declaration Importer/buyer

Customers broker

Exporter/Seller

To control imports

Compile trade statistics

Assess duty

To control imports

Compile trade statistics

Assess duty

Export Declaration

2. The differences among the Document, Documents and Documentary.

Document means an individual document or form(个别的单证或表格)

Documents means package document(一揽子单证)

Documentary means that document from the basis for concluding some agreed upon action or

requirement between the parties to a transaction（单证是各方当事人完成某特定交易的基础单证的、跟单的）

3. Issues Concerning Trade Documents(国际贸易单证的有关问题)

1）Trade relationship of countries of import & export

Trade

relationship

Special

trade

Features

(1)nations came into a

special/close trade

relationship

(2)All barri-tariff or

non-tariff barriers to

trade are removed

1)Countries are friendly

but not form Regional

Trade Agreement

(1)Trade with a certain

nation

Permitted with

restriction

(2) Certain goods

exported/Imported

with restrictions

All trade with a certain

country

is banned

Documents

required

No trade

Requirement

Tariffs & documents

requirement

Examples

EU

NAFATA

Mercosure

Normal

trade

No-excessive trade

Requirement

Tariffs & documents

requirement

Serious of documents

required

Formerly most

Favored nation

USA & France

Indonesia & Italy

China & USA

Restrictive trade

Embargo

/

Embargo of Cuba

UN’sanctions of Iraq

2）The nature of Goods traded：

Regulated goods fall into a number of categories:

Restricted goods （禁止类商品）

Prohibited goods （限制类商品）

Strategic goods （战略性产品）

Quotas goods (配额产品)

3）Some principles for making documents

①Consistency among documents

②No ambiguity

 Avoid the ambiguity of issuers in documents

 Avoid the ambiguity of authentication of documents

 The importer/buyer may state that a document be “certified” , “notarized ” or

“endorsed”.

 Eg. The inspection certificate of this cargos should be notarized.

 Eg. The B/L should be endorsed

③Definitely right (document date)

4) Originals VS Copies

一式两份

In duplicate

一式五份

quintuplicate

一式八份

octuplicate

一式三份

triplicate

一式六份

sixtuplicate

一式九份

nontuplicate

一式四份

quadruplicate

一式七份

septuplicate

一式十份

decuplicate

ries of Documents Used in International Trade（国际贸易单证种类）

1）Transaction Documents(交易单证)

The letter of inquire/inquiry sheet(询价单)/request for proposal (RFP)（征求建议书）

Request for quotation (RFQ) （报价需求/采购直达）: A letter written by the buyer asking the

seller to submit a formal price quotation for a specified product and quantity.

proposal（建议、提案）

Letter of intent（合作意向书）

Purchase order/purchase contract（订购单/采购订单）/ contract of sales(销售合同)

Pro forma invoice （形式发票）: A (preliminary 初步的) invoice issued by the exporter at the

importer’s request before an order is placed or before the goods all the details and the cost of

the goods

Commercial invoice（商业发票）: The prime transaction document.

2）Transport(Shipping) Documents (运输单证)

Shipping Advice (装运通知)： It’s

Packing List (装箱单)：A document prepared by the shipper listing the kinds and quantities of

merchandise in a particular shipment.

Identify the consignor, and consignee, the number of packages in the shipment, package and

container contents（包装容器内容）, weights, dimensions(规模、大小), marks(唛头) and

numbers.

Shipping Instruction (装船指示单/装船通知):It’s issued by consignor and gives specific

instructions to the shipping company regarding a shipment. 字样：“Shipped on Board”“Landed

on Board”“On Board” 表示已装船

Forwarder’s Instruction (货运代理指示): It’s issued by consignor and gives specific and formal

instructions to the freight forwarder regarding the booking of a shipment and information for

completing transport documents.

Stowage Instruction (配载指示): There are specific instructions given by the consignor in a letter

or on a shipping line or freight forwarder’s pre-printed from reading how or where a shipment

should be stowed during the transport.

Hazardous Materials Instructions/Declaration (危险货物说明):A substance or product that is

capable of posing a risk to health, safety or property when transported in commerce. Hazards are

classified as “Other Regulated Materials” (ORM-A through ORM-E) and include irritating(刺激性的)， corrosive(腐蚀性的), caustic(腐蚀性的), flammable(易燃的), radioactive(放射性的), and

other life or health threatening materials.

Dock Receipt （码头收据）：A receipt issued by a port officer（港务局） or warehouse supervisor

（货仓负责人）certifying that a shipment of goods has been received from the domestic carrier

or consignor（发货人、委托人） and that accountability (受托责任、有义务、可说明性) for the

goods has transferred to the named transport company.

Mate’s Receipt （大副收据）：A document issued by the captain or mate of a vessel as a receipt

for goods shipped. If the captain or mate sees a discrepancy (不符、矛盾) in number of units

received or damage to a package, it will be noted on the receipt ( “claused ”清洁但有批注的 or

“unclean” 不清洁receipt).

Captain’s (Master’s) Protest (船长海事报告)：It’s prepared by ship’s captain (or master) and

details unusual conditions encountered during a voyage ( i.e, “Acts of God”,catastrophic natural

events自然灾害, piracy海盗, mutiny反叛暴动, collisions碰撞).

Delivery Order (提货单)

 Types of Bill of Lading Defined(提单的种类)

Bill of Lading (海运提单): The key transport document that identify the consignor, the

consignee, the carrier, the mode of transport and other facts about the shipment (issued by the

shipping line or carrier of the goods).

Seaway/Marine Bill (海运单): A transport document covering port-to-port shipments of goods

(for carriage of goods solely by sea).

Airway Bill (航空运单): A non-negotiable transport document covering transport of cargo by air

from airport to airport.

Railway Bill (铁路运单): A transport document covering transport of cargo from named points

via truck, rail or barge airport.

Multi-modal Bill of Lading (多式联运提单): A bill of lading covering a shipment by two or more

modes of transport.

Straight Bill of Lading (记名提单，不可转让)

Shipper’s Order (凭托运人指示的提单，可转让)

Blank Endorsed Negotiable Bill of Lading (空白背书的可转让提单，可议付的)

Courier Receipt (快递收据): A document issued by a courier (快递员) or expedited delivery

service（加快送货服务） evidencing receipt of goods for delivery to a named consignee.

Post Receipt (邮政收据)： A document issued by the postal service of a country evidencing

receipt of goods for delivery to a named consignee.

Clean Bill of Lading (清洁提单)

Claused Bill of Lading (不清洁提单，有批注的提单)

3）Export Documents (出口单证)

Commercial invoice（商业发票）: The prime transaction document (issued by exporter/seller)

Bill of Lading (海运提单): The key transport document that identify the consignor, the

consignee, the carrier, the mode of transport and other facts about the shipment (issued by the

shipping line or carrier of the goods).

Export Declaration (出口报关单): The formal statement by the exporter to the export authority

identifying the seller, the buyer, goods shipped, date of insurance, country of origin and country

of final destination, quantity and description of the goods, and other shipping details. (issued by

the exporter)

Packing List (装箱单)：A document prepared by the shipper listing the kinds and quantities of

merchandise in a particular shipment. (issued by the exporter)

Certificate of Origin(原产地证明)（C/O , COO）: This document declares the country of origin of

the goods shipped.

Insurance Document(保险单证)： This document provides proof of insurance for the shipment.

4)Import Document(进口单证)

Import Declaration (进口报关单)

The same: Commercial invoice; Bill of Lading; Packing List; Certificate of Origin; Insurance

Document.

5)Banking Documents(银行单证)

1)Methods and comparison of remittance

Items

Methods of transfer

Time of transfer

Method of

authentication

Security

T/T

Cable/Telex/SWIFT

(拍发加押电报或电传)

Fastest

Test key of SWIFT,

Authentication key

Quite safe

M/T

Airmail

Slow

Authorized

signature

Reliable, but may

be lost in post

D/D

Mail or carried

by remitter

Slow

Authorized

signature

Stop-payment

is time

2)Rules to make draft:

Bill of exchange (汇票) short form: B/E

Usual practice, it is in duplicate, and in the first copy always says:

( Second being unpaid付一不付二); in the Second copy, it says:

(first being unpaid 付二不付一). There is no any difference between first and second copy

from the perspective of law. They have the same legal force.

3）Time/ Usance draft:有四种填写情况

(1)见票后××天付款，填上“at ×× days after sight”，即以付款人见票承兑日为起算日，××天后到期付款。

(2)出票后××天付款，填上“at ×× days after date”，即以汇票出票日为起算日，××天后到期付款，将汇票上印就的“sight”划掉。

(3)提单日后××天付款，填上“at ×× days after B/L”，即付款人以提单签发日为起算日，××天后到期付款。将汇票上印就的“sight”划掉。

(4)某指定日期付款，指定×年×月××日为付款日。例如“On 25th Feb.1998”，汇票上印就的“sight”应划掉。这种汇票称为“定期付款汇票”或“板期汇票”。托收方式的汇票付款期限，如D/P即期者，填：“D/P at sight”；D/P 远期者，填：“D/P at ×× days sight”；D/A 远期者，填“D/A at ×× days Sight”。

5）受款人(Pay to the Order of)也称“抬头人”或“抬头”。在信用证方式下通常为出口地银行。汇票的抬头人通常有三种写法：

(1)指示性抬头(Demonstrative order)。

例如：“付××公司或其指定人”

(Pay ×× Co., or order; pay to the order of ×× Co.,)。

(2)限制性抬头(Restrictive order)。

例如：“仅付××公司(Pay ×× Co. only)或“付××公司，不准流通”(Pay ×× Co. Not

negotiable)。

(3)持票人或来票人抬头(Payable to bearer)。

例如：“付给来人”(Pay to bearer)。这种抬头的汇票无须持票人背书即可转让。

6）Documentary L/C

concept of Documentary L/C：It is a written promise of a bank, undertaken on behalf of a buyer,

to pay a seller the amount specified in the credit provided the seller complies with the terms and

conditions set forth in the credit

Types of L/C:

Revocable L/C(可撤销的信用证): It gives the buyer and/or issuing bank the ability to amend or

cancel the credit at any time without the approval of the seller. Note: Revocable L/C are of great

advantage to the seller

Irrevocable L/C(不可撤销的信用证) : It is opposite to revocable L/C, the buyer and issuing bank

can’t amend and cancel the credit without the approval of the seller. Note: for revocable L/C are

of great danger to the seller, generally speaking, all documentary L/C are irrevocable

Confirmed L/C（保兑信用证）: In this kind of L/C, both of the issuing bank and advising banks

carry the commitment to pay the seller. This payment method can offer more guarantee to the

seller.

Unconfirmed L/C（非保兑信用证）:In this kind of L/C, only the issuing bank assumes the

undertaking to pay, thus payment is sole responsibility of the issuing bank

Revolving L/C（循环信用证）: This is a commitment on the part of the issuing bank to restore the

credit to the original amount after it has been used or drawn down.

 Automatic revolving L/C (自动循环信用证)：在金额使用后不需等待开证行通知即可自动恢复原金额。

 Semi- automatic revolving L/C (半自动循环信用证)：金额使用后如开证行未在一定期限内发出停止循环的通知，即自动恢复到原金额。

 Non- automatic revolving L/C (非自动循环信用证)：每用完规定金额须收到开证行再次循环通知后，原金额才能恢复使用。

Red clause L/C（红条款信用证）: A special clause that authorizes the confirming bank to make

advances to the seller prior to the presentation of the shipping documents, in essence, extending

pre-shipment financing to the seller.

Transferable L/C（可转让信用证）: In this form of L/C, the original beneficiary transfers all or part

of the proceeds of an existing credit to another party.

 Method of Payment（支付方式）

Prepaid/Cash in advance/Cash with order 预付现金

Open account 赊账

Documentary Collections 跟单托收

Document against payment （D/P）付款交单

Document against acceptance（D/A）L/C of credit 信用证支付

Remittance (汇票)：

Mail Transfer (M/T) 信汇

Telegraphic Transfer (T/T)电汇

Demand Draft (D/D) 汇票

6)Specialized Documents (特殊单证)

承兑交单