进出口贸易.ppt

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,*,进出口贸易,(IMPORT&EXPORT),2008/4/29,1,合同,(Contract):,商品的名称和质量（,name of the commodity and quality),-,商品的名称,(name of the commodity),-,商品的质量和含义,(commodity quality and its implication),-,商品的质量的规定的方法,(commodity quality identification),-,买卖合同中的品名质量条款,(terms and conditions as to name and quality),商品的数量,(Quantity of the commodity),-,数量的计算,(Quantity calculation),-,买卖中的数量条款,(terms and conditions of quantity of the commodity),2,合同,(Contract):,商品的包装（,packing of the commodity),-,运输包装,(packing for transportation),运输标致（,shipping mark),指示性标志（,Indicative mark),警告性标志（,warning mark),体积重量标志（,Volume and weight mark),产地标志（,country of origin),-,销售包装,(packing for commodity itself,selling packing),-,定牌，无牌和中性包装,(OEM,No indication/neutral packing),-,买卖合同中的包装条款,(terms and conditions for packing),3,唛头,(shipping mark),4,指示性标志,(Indicative mark),5,警告性标志,(Warning mark),6,体积重量标志,(Volume&Weight Market),例如：,GROSS WEIGHT 54 KGS,（毛重）,NETWEIGHT 52 KGS,（净重）,MEASUREMENTS 42 X 28 X 18 CM,（尺寸）,7,产地标志,(Country of Origin),例如：,Made in China,8,种术语的分类及其运输方式,INCOTERMS 1936,INCOTERMS 1953,INCOTERMS 1967,INCOTERMS 1976,INCOTERMS 1980,INCOTERMS 1990 Container shipment,integrated,transportation,（集装箱和多式联运）,INCOTERMS 2000 EDI,FAS,和,DEQ,关于清关和支付关税的义务,FCA,关于装货和卸货的义务,9,2000,年通则中,13,种贸易术语的排列及买卖双方责任，费用，风险划分表,E,组,组,术语,国际,含,义,运输,交货,风险,责,任,费,用,别,性质,代码,英文,中文,方式,地点,划分,租船订船或其他运输工具,办理保险,运输,保费,出口税,进口税,E,组,启运术语,EXW,EX Works,工厂交货,任何,出口国所在地工厂,货交买方,买方,买方,买方,买方,买方,买方,10,2000,年通则中,13,种贸易术语的排列及买卖双方责任，费用，风险划分表,F,组,组,术语,国际,含,义,运输,交货,风险,责,任,费,用,别,性质,代码,英文,中文,方式,地点,划分,租船订船或其他运输工具,办理保险,运输,保费,出口税,进口税,F,装运术语,FCA,Free Carrier,货交承运人,任何,出口国指定交货地点,货交买方指定承运人,买方,买方,买方,买方,卖方,买方,组,（主运费,未,付）,FAS,Free alongside ship,装运港,船边,交货,水上,出口国装运港,船边,货交船边,买方,买方,买方,买方,卖方,买方,FOB,Free on Boar,装运港,船上,交货,水上,出口国装运港指定船上,越过船舷,买方,买方,买方,买方,卖方,买方,11,2000,年通则中,13,种贸易术语的排列及买卖双方责任，费用，风险划分表,C,组,组,术语,国际,含,义,运输,交货,风险,责,任,费,用,别,性质,代码,英文,中文,方式,地点,划分,租船订船或其他运输工具,办理保险,运输,保费,出口税,进口税,C,装运术语,CFR,Cost and Freight,成本加运费,水上,出口国装运港的船上,越过船舷,卖方,买方,卖方,买方,卖方,买方,组,（主运费,已,付）,CIF,Cost,，,insurance,freight,成本加保险费加运费,水上,出口国装运港的船上,越过船舷,卖方,卖方,卖方,卖方,卖方,买方,CPT,Carriage paid to,运费付至,任何,出口国某一指定地点,货交承运人,卖方,买方,卖方,买方,卖方,买方,CIP,Carriage and insurance paid to,运费,保险付至,任何,出口国装运港指定船上,越过船舷,买方,卖方,卖方,卖方,卖方,买方,12,2000,年通则中,13,种贸易术语的排列及买卖双方责任，费用，风险划分表,D,组,组,术语,国际,含,义,运输,交货,风险,责,任,费,用,别,性质,代码,英文,中文,方式,地点,划分,租船订船或其他运输工具,办理保险,运输,保费,出口税,进口税,D,DAF,Delivery at frontier,边境交货价,任何,在进口国或进口国边境某一地点,在指定地点货交买方,卖方,卖方,卖方,卖方,卖方,买方,组,到达术语,DES,Delivery Ex Ship,目的港船上交货,水上,在进口国指定目的地的船上,目的港船上货交买方,卖方,卖方,卖方,卖方,卖方,买方,DEQ,Delivery EX Quay,目的港码头交货,任何,在进口国指定目的地的码头,目的港码头货交买方,卖方,卖方,卖方,卖方,卖方,买方,DDU,Delivery duty unpaid,未完税交货,任何,在进口国指定目的地,在指定地点货交买方,卖方,卖方,卖方,卖方,卖方,买方,DDP,Delivery duty paid,完税后交税,任何,在进口国指定目的地,在指定地点货交买方,卖方,卖方,卖方,卖方,卖方,卖方,13,14,商品的价格（,Price,）,作价方法,计价货币,计价数量单位与单位价格金额,贸易术语的选择,15,买卖合同中的价格条款（,PAYMENT TERMS IN C/T,）,Examples:,USD 300 per MT CIF New York,每公吨美金，纽约,Euro 200 per MT FOB Shanghai Gross for net,每公吨欧元，上海，以毛作净,USD 120 per set CIP Singapore,每台美元，新加坡,16,货物的交付,(DELIVERY),交货”和“装运”的概念,Delivery and Shipment,E,和组，,delivery,不等于,shipment,F,和组，,delivery=shipment,交货时间（,time of shipment),装运港和目的港,(port of loading and destination),分批装运和转运,(partial shipment and transshipment),合同中的装运条款（,Terms of shipment,）,17,合同中的装运条款（,Terms of shipment),Example:,Shipment during Oct.,Nov.,Dec.2008,with partial shipment and transshipment allowed,2008,年月月月装运，允许分批装运和转运,Shipment on or before May 31,from Shanghai to Wellington,partial shipment allowed(permitted),transshipment not allowed(prohibited),月日或以前装运，由上海至惠灵顿，允许分批装运，但不允许转运,18,运输方式（,Transportation Method),海洋运输,-Ocean Freight,Sea transport,Ocean Bill of Lading,铁路运输,-Rail Transport,Rail Bill of Lading,航空运输,Air Freight,Airway Bill of Lading(AWB),公路，内河，邮政和管道运输,Road,Inland waterway,parcel/courier,pipeline transport,集装箱运输,Container shipment,Full Container Load(FCL),Less than container load(LCL),国际多式运输和大陆桥运输,-Internally multi-mode transport/international combined transport,land-bridge transport,19,货物运输的保险（,Insurance of the shipment,确定保险金额保险费保险金额保险费率,保险金额,=CIF(,或,CIP),价格,(1+,投保加成率）,CIF(,或,CIP),CFR(,或,CPT),价格,-,保险费率,(1+,投保加成率）,保险金额,=,FOB(,或,FCA,）价格（平均运费率平均保险费率）,20,合同中的保险条款,（,Insurance of the shipment,以,FOB,CFR,或,FCA,CPT,条件成交的合同：,Insurance:to be covered by the Buyers,以,CIF,或,CIP,成交的合同：,如海运：,Insurance:to be covered by the Sellers for 110%of CIF/CIP total invoice value against as per and subject to the relevant ocean marine cargo of China Insurance Clause dated,如海陆联运：,Insurance:to be covered by the sellers for%of CIP total invoice value against Overland Transportation All risks and All risks as per Overland Transportation Cargo Clauses,“Train,truck”and Ocean Marine Cargo Clauses of the China Insurance Clauses dated.,including War risk as per Overland Transportation,Carge,War Risk Clause(by Train)dated.And Ocean Marine Cargo War Risks Clauses dated.,如有特殊情况，可以加附加险,21,票据,(BILL),汇票,(Bill of exchange,Draft or Bill),-Bankers Draft(,银行汇票）,-Commercial Draft(,商业汇票）,承兑的概念（,ACCEPTANCE),本票和支票,本票,(Promissory Note),支票,(,cheque,check),22,国际货款结算,International Trade Payment Settlement,汇付,(Remittance),托收,(Collection),信用证,(Letter of Credit),23,汇付,Remittance,汇付当事人,汇款人,(remitter),汇出行,(remitting bank),汇入行,(receiving bank),收款人,(payee),汇付方式,电汇,-T/T telegraphic transfer,信汇,-M/T mail transfer,票汇,-D/D remittance by bankers demand draft,24,托收,Collection,托收方式当事人,委托人,(principal),托收行,(remitting bank),代收行,(collecting bank),付款人,(payer),提示行,(presenting bank),跟单托收的种类,付款交单,-D/P document against payment,-D/P at sight,-D/p after.Sight,承兑交单,D/D document against acceptance,票汇,-D/D remittance by bankers demand draft,25,托收过程,Collection Procedures,收款人,Payer,(,进口人,),委托人,Principal,(,出口人,),买卖合同,contract,代收行,Collecting bank,托收行,Remitting bank,1,7,2,6,3,4,5,26,托收程序,Collection Procedures,出口人,按照买卖合同装船后填写托收申请书，开立汇票，连同货运单据就,托收行,，委托代收汇,托收行,根据托收申请书编制托收委托书，连同汇票，货运单据寄,交代收行,委托代收,代收行,按照委托书的指示向,进口人,提示汇票单据，,进口人,经审核无误在汇票上承兑，,代收行,收回汇票与单据,进口人,到期付款,代收行,交单给,进口人,，,进口人,报关提货,代收行,办理转帐，并通知,托收行,：款已收到,托收行,向出口人交款,风险,:,商业信用,规避,:CIF/CIF,条款,国际保理,(factoring),出口信用保险,27,信用证,Letter of Credit,L/C,书面保证,Written engagement,跟单信用证,Documentary L/C,UCP600,信用证是指按,任何安排,，不论其如何命名或描述，该安排是,不可撤销,的，从而构成开证行承付,相符交单,的,确定承诺,承付是指,:,a.,见单即付，如果信用证是,即期信用证,b.,承担延期付款的责任和到期付款，如果信用证,为,延期付款信用证,c.,承兑由收益人出具的汇票和到期付款，如果信用证为,承兑信用证,28,信用证的当事人,信用证的当事人基本由三个：,-,申请人（,applicant,opener,accountee,),-,开证行（,opening bank,issuing bank),-,受益人（,beneficiary,addressee),其他的关系人：,-,通知行（,advising bank,notifying bank,）,-,议付行（,negotiating bank),-,付款行（,paying bank,，,drawee,bank),-,保兑行（,confirming bank),-,承兑行（,accepting bank),-,转让行（,transferring bank),-,第二收益人（,2nd beneficiary),注意：根据,UCP600,，信用证为银行兑付的情况下，则为任何银行,29,信用证,L/C,国际货物买卖合同的有关条款与要求受益人提交的单据，加上银行的保证,30,信用证的内容,L/C itself:L/C No,.,issuing date,expiry date and place,documents transferring date,信用证本身：信用证的编号，开证日期，到期日和到期地点，交单期限等,Payment:,sight payment,deferred payment,acceptance payment or negotiation payment,兑付条款：即期付款，延期付款，承兑还是议付,Type of L/C,:confirmed L/C,transferrable,L/C,信用证的种类：是否要经另外一个银行保兑，是否转让,Principals of L/C,:L/C applicant,L/C issuing bank,beneficiary,L/C notifying bank,or nominated paying bank,reimbursing bank,acceptance bank,negotiating bank etc,信用证的当事人：信用证的开证申请人，开证行，受益人，通知行，或者指定的付款行，,偿付行，承兑行，议付行等,Commodity Specification,：,name,specification,quantity,packing,price etc.,货物条款：货物的名称，规格，数量，包装，价格等,Paying currency and L/C amount:,currency including abbreviation and capital letter,and amount in wording in capital letter and in number.,支付货币和信用证金额：包括币别和总额，货币包括货币的缩写与大写，总额分别用大写文字与阿拉伯数字,31,信用证的内容（继续）,Terms of shipment and insurance:,loading port or sailing port,discharge port or destination port,shipping time(ETD),or arrival time(ETA),partial shipment/transshipment conditions,in case of CIF/CIP,insurance situation,装运与保险条款：如装运港或启运港，卸货港或目的港，转运期限，是否可以分批转运，是否可以转运，及其规定。如果是,CIF/CIP,条款，投保的金额和险种,Documents:,B/L requirements,commercial invoice,insurance documents,packing documents,i.e.quality/quantity,country of origin,manufacturers,inspection documents,单据条款：运输单据，商业发票，保险单据，包装单据 如装箱单，质量重量单据，原产地证明，制造商证明，检验证书等,Supplemental terms and conditions:,any thing specialized in the contract,特殊的补充条款：在合同中特殊规定的,32,信用证的收付程序,L/C collection procedures,开证人,L/C applicant,(,进口人,),1,订立合同,受益人,Beneficiary,(,出口人,),付款行,Paying bank,开证行,Issuing ban,k,议付行,Negotiatin,g,通知行,Notifying bank,2,申请开证,3,开证,4,通知,6,索赔,7,偿付,8.,付款赎单,5.,审证，交单，议付,33,信用证的性质和作用,商业信誉,(commercial credit),：,汇付,(remittance),托收,(collection),银行信誉,(Bank Credit):,信用证（,L/C,）,-,安全保证,-,融资（,Financing by discount L/C),问题：手续繁琐，费用高，技术性强，也可能作假,34,信用证的特点,根据,UCP600,，,eUCP,1.0,开证银行负首要付款责任（,Primary liability payment),信用证是一项自足文件,(Self-sufficient instrument),信用证方式是纯单据业务,(Pure documentary transaction),注意：银行在信用证业务中是按“严格符合的原则”（,the doctrine of strict,compliance,),35,信用证的种类,跟单信用证和光票信用证,Documentary L/C and Clean Credit,保兑信用证和非保兑信用证,Confirmed and non-confirmed L/C,即期付款信用证，延期付款信用证，承兑信用证和议付信用证,Sight payment L/C,deferred payment L/C,acceptance payment L/C,negotiation L/C,即期信用证和远期信用证,Sight L/C and time L/C or,usance,L/C,可转让信用证与不可转让信用证,Transferable L/C and,untransferable,L/C,循环信用证,Revolving L/C,对开信用证,Reciprocal L/C,背对背信用证,(,转开信用证）,Back to back L/C,36,银行保证书和备用信用证,Bank Guarantee and Stand-by L/C,银行保证书,(bankers Letter of Guarantee),备用信用证,(Standby Letter of Credit),37,其他的问题：货物检验,(Inspection),买方的检验权,检验的时间和地点,检验检疫机构,法定检验,检验证书,合同中的检验条款,38,其他的问题：索赔,(Claim),违约责任,索赔与理赔,合同中的索赔条款（,discrepancy and claim clause),penalty clause,不可抗拒力,(force,majeure,),认定和处理,39,其他的问题：仲裁,(Arbitration),仲裁的形式和机构,仲裁协议,仲裁程序,仲裁裁决的承认和执行,合同中的仲裁条款,40,讨论的问题,:,EXAMPLES,提单,Bill of Lading,电放,Release cargo by fax,单据,documents,？,41,