单证与报关模拟上机试题.docx
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单证与报关模拟上机试题
一、贸易背景资料：
1、合同：
2014年2月15日，浙江金苑进出口有限公司与英国的SIK贸易有限公司签订了一份全棉女式夹克出口的销售合同，具体内容如下：
SALESCONTRACT
NO.:
ZJJY0739DATE:
FEB.15,2014
THESELLER:
ZHEJIANGJINYUANIMPORT&EXPORTCO.,LTD.
118XUEYUANSTREET,HANGZHOU,
THEBUYER:
SIKTRADINGCO.,LTD.
16TOMSTREET,DUBAI,
ContractismadebyandbetweentheBuyerandSeller,wherebytheBuyeragreetobuyandtheSelleragreetoselltheunder-mentionedcommodityaccordingtothetermsandconditionsstipulatedbelow：
Commodity&specification
Quantity
Unitprice
Amount
LadiesJacket（90）
Styleno.L357
Styleno.L358
Shell:
woventwill100%cotton
Lining:
Woven100%polyester
AspertheconfirmedsampleofJan.30,2008andOrder
2250pcs
2250pcs
CIFDubai,
CONTRACTVALUE:
SAY.DOLLARSFIFTYTHREETHOUSANDFIVEHUNDREDONLY.
Size/colorassortmentforStyleno.L357:
Unit:
piece
Size
S
M
L
XL
Total
White
180
360
450
180
1170
Red
180
360
360
180
1080
Total
360
720
810
360
2250
Size/colorassortmentforStyleno.L358:
Unit:
piece
Size
S
M
L
XL
Total
White
180
360
450
180
1170
Blue
180
360
360
180
1080
Total
360
720
810
360
2250
Moreorless5%ofthequantityandtheamountareallowed.
PACKING:
9piecesofladiesjacketsarepackedinoneexportstandardcarton,solidcolorandsolidsizeinthesamecarton..
MARKS:
ShippingmarkincludesSIK,S/Cno.,styleno.,portofdestinationandcartonno.
Sidemarkmustshowthecolor,thesizeofcartonandpiecespercarton.
TIMEOFSHIPMENT:
Within60daysuponreceiptoftheL/CwhichaccordwithrelevantclausesofthisContract.
PORTOFLOADINGANDDESTINATION:
FromShanghai,ChinatoDubai,isallowed.andpartialshipmentisprohibited.
INSURANCE:
Tobeeffectedbythesellerfor110%ofinvoicevaluecoveringAllRisksasperCICofPICCdated01/01/1981.
TERMSOFPAYMENT:
ByirrevocableLetterofCreditat30daysaftersight,reachingthesellernotlaterthanMar.5,2014andremainingvalidfornegotiationinChinaforfurther15daysaftertheeffectedshipment.IncaseoflatearrivaloftheL/C,thesellershallnotbeliableforanydelayinshipmentandshallhavetherighttorescindthecontractand/orclaimfordamages.
DOCUMENTS:
+SignedCommercialInvoiceintriplicate.
+FullsetofcleanonboardoceanBillofLadingmarked“freightprepaid”madeouttoorderofshipperblankendorsednotifyingtheapplicant.
+InsurancePolicyinduplicateendorsedinblank.
+PackingListintriplicate.
+CertificateofOrigincertifiedbyChamberofCommerceorCCPIT.
INSPECTION:
ThecertificateofQualityissuedbytheChinaEntry-ExitInspectionandQuarantineBureaushallbetakenasthebasisofdelivery.
CLAIMS:
Incasediscrepancyonthequalityorquantity（weight）ofthegoodsisfoundbythebuyer,afterarrivalofthegoodsattheportofdestination,thebuyermay,within30daysand15daysrespectivelyafterarrivalofthegoodsattheportofdestination,lodgewiththeselleraclaimwhichshouldbesupportedbyanInspectionCertificateissuedbyapublicsurveyorapprovedbytheseller.Thesellershall,onthemeritsoftheclaim,eithermakegoodthelosssustainedbythebuyerorrejecttheirclaim,itbeingagreedthatthesellershallnotbeheldresponsibleforanylossorlossesduetonaturalcausefailingwithintheresponsibilityofShip-ownersoftheUnderwriters.Thesellershallreplytothebuyerwithin30daysafterreceiptoftheclaim.
LATEDELIVERYANDPENALTY：
Incaseoflatedelivery,theBuyershallhavetherighttocancelthiscontract,rejectthegoodsandlodgeaclaimagainsttheSeller.ExceptforForceMajeure,iflatedeliveryoccurs,theSellermustpayapenalty,andtheBuyershallhavetherighttolodgeaclaimagainsttheSeller.Therateofpenaltyischargedat%forevery7days,odddayslessthan7daysshouldbecountedas7days.Thetotalpenaltyamountwillnotexceed5%oftheshipmentvalue.ThepenaltyshallbedeductedbythepayingbankortheBuyerfromthepayment.
FORCEMAJEURE:
Thesellershallnotheldresponsibleifthey,owingtoForceMajeurecauseorcauses,failtomakedeliverywithinthetimestipulatedintheContractorcannotdeliverthegoods.However,insuchacase,thesellershallinformthebuyerimmediatelybycableandifitisrequestedbythebuyer,thesellershallalsodelivertobuyerbyregisteredletter,acertificateattestingtheexistenceofsuchacauseorcauses.
ARBITRATION:
Alldisputesinconnectionwiththiscontractortheexecutionthereofshallbesettledamicablybynegotiation.Incasenosettlementcanbereached,thecaseshallthenbesubmittedtotheChinaInternationalEconomicTradeArbitrationCommissionforsettlementbyarbitrationinaccordancewiththeCommission’sarbitrationrules.Theawardrenderedbythecommissionshallbefinalandbindingonbothparties.Thefeesforarbitrationshallbebornebythelosingpartyunlessotherwiseawarded.
Thiscontractismadeintwooriginalcopiesandbecomesvalidaftersignature,onecopytobeheldbyeachparty.
Signedby:
THESELLER:
THEBUYER:
ZHEJIANGJINYUANIMPORT&EXPORTCO.,LTD.SIKTRADINGCO.,LTD
李立JackBlack
2、信用证：
MT700ISSUEOFADOCUMENTARYCREDIT
SENDER
HSBCBANKPLC，DUBAI,
CITYCOMMERCIALBANK,HANGZHOU,CHINA
SEQUENCEOFTOTAL
27：
1/1
FORMOFDOC.CREDIT
40A：
IRREVOCABLE
DOC.CREDITNUMBER
20：
FFF07699
DATEOFISSUE
31C：
140225
APPLICABLERULES
40E：
UCPLATESTVERSION
DATEANDPLACEOFEXPIRY.
31D：
DATE140513PLACEINCHINA
APPLICANT
50：
SIKTRADINGCO.,LTD.
16TOMSTREET,DUBAI,
：
ZHEJIANGJINYUANIMPORT&EXPORTCO.,LTD.
118XUEYUANSTREET,HANGZHOU,
：
CURRENCYUSDAMOUNT
AVAILABLEWITH/BY
41D：
ANYBANKINCHINA,
BYNEGOTIATION
DRAFTSAT...
42C：
30DAYSAFTERSIGHT
DRAWEE
42A：
HSBCBANKPLC，NEWYORK
PARTIALSHIPMENT
43P：
PROHIBITED
TRANSSHIPMENT
43T：
ALLOWED
PORTOFLOADING/AIRPORTOFDEPARTURE
44E：
CHINESEMAINPORT
PORTOFDISCHARGE
44F：
DUBAI,
DATEOFSHIPMENT
44C：
140428
DESCRIPTIONOFGOODSAND/ORSERVICES.
45A：
4500PIECESOFLADIESJACKET,SHELL:
WOVENTWILL100%COTTON,LINING:
WOVEN100%POLYESTER,ORDER,ASPERS/CNO.ZJJY0739
STYLENO.QUANTITYUNITPRICEAMOUNT
L3572250PCSPC
L3582250PCSPC
ATCIFDUBAI,
REQUIRED
46A：
+COMMERCIALINVOICESIGNEDINTRIPLICATE.
+PACKINGLISTINTRIPLICATE.
+CERTIFICATEOFCHINESEORIGINCERTIFIEDBYCHAMBEROFCOMMERCEORCCPIT.
+INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUE,COVERINGALLRISKSOFCICOFPICC（1/1/1981）INCL.WAREHOUSETOWAREHOUSEANDANDSHOWINGTHECLAIMINGCURRENCYISTHESAMEASTHECURRENCYOFCREDIT.
+FULLSET（3/3）OFCLEAN‘ONBOARD’OCEANBILLSOFLADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT.
+SHIPPINGADVICESHOWINGTHENAMEOFTHECARRYINGVESSEL,DATEOFSHIPMENT,MARKS,QUANTITY,NETWEIGHTANDGROSSWEIGHTOFTHESHIPMENTTOAPPLICANTWITHIN3DAYSAFTERTHEDATEOFBILLOFLADING.
ADDITIONALCONDITION
47A：
+DOCUMENTSDATEDPRIORTOTHEDATEOFTHISCREDITARENOTACCEPTABLE.
+THENUMBERANDTHEDATEOFTHISCREDITANDTHENAMEOFISSUINGBANKMUSTBEQUOTEDONALLDOCUMENTS.
+MOREORLESS5PCTOFQUANTITYOFGOODSISALLOWED.
+TRANSSHIPMENTALLOWEDATHONGKONGONLY.
+SHORTFORM/CHARTERPARTY/THIRDPARTYBILLOFLADINGARENOTACCEPTABLE.
+SHIPMENTMUSTBEEFFECTEDBY1×40’FULLCONTAINERLOAD.B/LTOSHOWEVIDENCEOFTHISEFFECTISREQUIRED.
+THEGOODSSHIPPEDARENEITHERISRAELIORIGINNORDOTHEYCONTAINISRAELIMATERIALSNORARETHEYEXPORTEDFROMISRAEL,BENEFICIARY’SCERTIFICATETOTHISEFFECTISREQUIRED.
+ALLPRESENTATIONSCONTAININGDISCREPANCIESWILLATTRACTADISCREPANCYFEEOFPLUSTELEXCOSTSOROTHERCURRENCYEQUIVALENT.THISCHARGEWILLBEDEDUCTEDFROMTHEBILLAMOUNTWHETHERORNOTWEELECTTOCONSULTTHEAPPLICANTFORAWAIVER
CHARGES
71B：
ALLCHARGESANDCOMMISSIONSOUTSIDEAREFORACCOUNTOFBENEFICIARYEXCLUDINGREIMBURSINGFEE.
PERIODFORPRESENTATION
48：
WITHIN15DAYSAFTERTHEDATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHISCREDIT.
CONFIRMATIONINSTRUCTION
49：
WITHOUT
REIMBURSINGBANK
53A：
HSBCBANKPLC，NEWYORK
INFORMATIONTOPRESENTINGBANK
78：
ALLDOCUMENTSARETOBEREMITTEDINONELOTBYCOURIERTOHSBCBANKPLC，TRADESERVICES,DUBAIBRANCH,POBOX66,HSBCBANKBUILDING312/45AlSUQAREROAD,DUBAI,UAE.
3、其他资料
2014年4月11日，浙江金苑进出口有限公司收到委托生产S/CNO.:
ZJJY0739项下全棉女式夹克生产的浙江嘉兴洞天服装厂的货物实际出运信息如下：
品名
全棉女式夹克
InvoiceNo.:
JY08018
InvoiceDate:
APR.11,2014
数量
Styleno.L357：
2250件
Styleno.L358：
2268件
装箱率
9件/纸箱
纸箱重量
毛重10公斤/箱，净重9公斤/箱
纸箱尺寸
45CM×45CM×58CM
B/LNo.
2651
OceanVesselVoy.No.
QINGYUNHE，VOY.NO.132S
Container/SealNo.
1×40’FCLCN:
GATU8585677SN:
3320999
2150KG
Marks&Nos.
SIK
S/Cno.：
ZJJY0739
Styleno.：
L357/L358
Portofdestination：
DUBAI,no.：
1-500
境内货物存放地点：
浙江省杭州市钱江路85号
出口口岸：
上海海关
出口运费：
按照货物总价的%
出口保费：
保费总价USD1150
出口日期：
申报日期：
二、国际贸易单证实务操作
1、制作商业发票
2、制作汇票
3、制作海运提单
4、制作保险单
5、制作一般原产地证
6、制作出境货物报检单
7、制作出境货物报关单
某某进出口有限公司
XXXIMPORTANDEXPORT.
（1）
NO,234XXROAD,XXCITY,CHINA
商业发票
COMMERCIALINVOICE
（2）
To:
SIKTRADINGCO.,LTD.
16TOMSTREET,DUBAI,
InvoiceNo.:
（4）JY08018
InvoiceDate:
（5）S/CNo.:
（6）ZJJY0739
S/CDate:
（7）CreditNo.:
（8）FFF07699
Issuedby:
（8）HSBCBANKPLC，DUBAI,
Marks&Nos.
Descriptionofgoods
Quantity
U.Price
Amount
（9）
SIK
S/Cno.：
ZJJY0739
Styleno.：
L357/L358
Portofdestination：
DUBAI,no.：
1-500
（10）
4500PIECESOFLADIESJACKET,SHELL:
WOVENTWILL100%COTTON,LINING:
WOVEN100%POLYESTER,ORDER,ASPERS/CNO.
升级会员 