一、Commercial Invoice
When the export is shipped, the exporter must prepare a commercial invoice, which is a statement to the buyer for payment. Usually English is sufficient but some countries require the seller's invoice to be in their language.Multiple copies are usually required, some of which are sent with the bill of lading and other transportation documents.The original is forwarded through banking channels for payment（except on open account sales, where it is sent directly to the buyer）.On letter of credit transactions, the invoice must be issued by the benefciary of the letter of credit and addressed to the applicant for the letter of credit.Putting the commercial invoice number on the other shipping documents helps to tie the documents together.The custpms laws of most foreign countries require that a commercial invoice be presented by the buyer（or the seller if the seller is responsible for clearing customs），and the price listed on it is used as the value for the assessment of customs duties where the customs duties are based upon a percentage of the value（ad valorem rates）.（Brazil, Egypt, Colombia, Guatemala, Senegal, Cote d'I voire, Bahrain, Sri Lanka, Dominican Republic, Myanmar, and other countries may assess duties on fair market value rather than invoice price.）Perhaps the most important thing to note here is that many countries, like the United States, have special requirements for the information that, depending upon the product involved, must be contained in a commercial invoice.It is extremely important that, before shipping the product and preparing the commercial invoice, the exporter checkeither through an attorney, the buyer, or the freight forwarder to determine exactly what information must be included in the commercial invoice in order to clear foreign customs.In addition, often certain items, such as inland shipping expenses, packing, installation and service charges, financing charges, international transportation charges, insurance»assists, royalties, or license fees, may have to be shown separately because some of these items may be deducted from or added to the price in calculating the customs value and the payment of duties.Many countries in the Middle East and Latin America require that commercial in-voices covering shipments to their countries be“legalized”.This means the country's U.S.embassy or consulate must stamp the invoice.When a U.S.export control license is needed for the shipment（and on some other types of shipments），a destination control statement must be put on the commercial invoice.Contents of a commercial invoice：
Full name of seller, including address and telephone number, on letterhead or printed form.
Full name of buyer and buyer's address（or, if not a sale, the consignee）.
The place of delivery（for example, Ex Works, FOB port of export, CIF）.
The sale price and grand total for each item, which includes all charges to the place of delivery.“Assists”royalties, proceeds of subsequent resale or use of the products, and indirect payments, if any, must also be included in the sale price. If it is not a salelist the fair market value, a statement that it is not a sale, and that the value stated is“For Customs Purposes Only”.
A description of the product（s）suffciently detailed for the foreign Customs authorities to be able to confrm the correct Harmonized Tariff classifcation including the quality or grade.
The quantities（and/or weights）of each product.
A date for the invoice（on or around the date of export）.
The currency of the sale price（or value）（U. S.$or foreign）.
The marks, numbers, and symbols on the packages.
The cost of packaging, cases, packing, and containers, if paid for by the seller, which is not included in the sales price and being billed to the buyer.
All charges paid by the seller, separately identifed and itemized, including freight（inland and international），insurance, and commissions, etc.，which is not included in the price and being billed to the buyer.
The country of origin（manufacture）.
Note：Check with the buyer or importer before fnalizing the invoice to confrm that no other information is required.
二、Consular/Customs/Pro Forma Invoices
Consular Invoices
In addition to a commercial invoice, some countries, including Panama, Bolivia, Haiti, the Dominican Republic, and Honduras, also require that a consular invoice be prepared. A consular invoice is usually prepared from the information in the commercial invoice, but it must be signed by a representative of the country of destination stationed at that country's embassy or consulate located in the United States nearest the exporter.One reason for requiring such invoices is that the country of destination may deduct certain charges from the price of the goods in order to determine the value for customs duties.If the commercial invoice does not contain all of the information necessary the foreign customs service would be unable to complete the duty assessment.The consular invoice lists the specifc items about which that country requires information.The consul charges a fee for this service.
Customs Invoices
In addition to the commercial invoice, some countries require a special customs invoice designed to facilitate clearance of the goods and the assessment of customs duties in that country. Such invoices list specifc information required under the customs regulations of that country.It is similar in some ways to the consular invoice, except that it is prepared by the exporter and need not be signed or certifed by the consulate.
Pro Forma Invoices
If the buyer is in a country that has foreign exchange controls, he may need to receive a pro forma invoice from the seller in order to get government approval to make payment, and the seller may want to receive such approval before commencing production. This is an invoice that the buyer will submit to the central bank to obtain permission and clearance to convert foreign currency into U.S.dollars in order to make payment to the seller.The seller should exert some care in preparing this invoice, because it may be extremely difficult to change the price in the final invoice due to changes in costs or specifcations.Sometimes, a pro forma invoice is used as the frst document sent by the seller in response to a buyer's request for quotation.It should contain the complete terms and conditions of sale.This type of pro forma invoice should not be confused with that used by an importer when the seller has not provided a commercial invoice.
三、Freight Rates and Transport Documents
Maritime Container Rates, Sea Freight Rates and Bill of Lading
Maritime Container Rates
The general practice is to formulate individual rates by container type, capacity, and the actual origin and destination of the merchandise. The through rate will embrace the in-land transportation cost known at the time of despatch, embracing collection and terminal handling expenses but it will usually exclude customs clearance charges, demurrage, etc.Much of course depends on the trade.This practice applies to full container load（FCL）traffic.Some of the containers are stuffed and unstuffed at the container base, which may be an inland clearance depot（ICD）.
The mega container operator with a fleet in excess of 250，000 TEUs tends to formulate their rate structure on three factors：
1.the cost of the service；
2.the value added beneft the service provides to the shipper；
3.the opportunities in the market place for containerized goods.
The rate structure and level of rates is very flexible. The bulk of the container services globally operates outside the liner conference system constraints.Some large multinational companies own/lease ISO containers.They are usually of a specialized type offering a two-way traffc flow.The tariff for such traffc is usually a specially negotiated contract rate.
A very substantial volume of traffc which is conveyed in containers is less than container load（LCL）traffic involving the NVOCC（non-vessel operating common carrier）concept. The cargo is assembled and stuffed into a container at a container base（集装箱堆场，设立在港口或机场）or inland clearance depot（类似于内陆集装箱货运站）with each individual consignment attracting separate rates.Such rates are calculated on a weight or cubic measurement basis whichever produces the greater revenue.They naturally reflect the origin and destination of such merchandise, together with, when practicable, likely disbursement charges, namely handling, customs clearance, etc.The LCL rate is based on W/M.Volume shippers who guarantee a specifed tonnage annually are granted discounted rates.
Rates parity is unlikely to exist in each direction between two seaports and the reasons are numerous. Major factors include the imbalance of the traffc flow, and differing types of cargo and the varying specifcations of containers used.An imbalance of cargo flow is very common and generates prpblems for the shipowner.For example, a country may have a severe imbalance of exports compared with imports shipments.It may export primarily industrial manufactured goods, involving covered containers, and import foodstuffs, requiring reefer containers.
An illustration of the consolidator rates strategy under NVOCC is given below：
Shipowner rate 50 individual shipments of 2 tonne at LCL rate of US$60 pertonne charged by the shipping line（US$60×100 tonne）US$6，000
Consolidator rate
50 individual shipments of 2 tonne at consolidator rate of US$30
per tonne（US$30×100 tonne）US$3，000
Total Rate Difference US$3，000
Rate per tonne charged by consolidator to individual
shippers（50 shipments at 2 tonne=US$5，000）US$50
Saving per tonne to shippers（i. e.US$60﹣US$50）US$10
Margin of proft per tonne to consolidator
（i. e.US$50—US$30）US$20
Saving to shippers（50 shipments at 2 tonne US$6，000 shipowner's rate-50 shipment at 2 tonne US$5，000 consolidator rate）US$1，000
Proft to consolidator US$2000
The above demonstrates a situation where the shipowner's LCL rate per tonne is US$60，whereas the NVOCC consolidator rate to shippers is US$50，yielding a proft to the consolidator of US$20 per tonne on the basis that the wholesale rate is US$30 per tonne quoted by the shipowner.
For consignments requiring special facilities such as livestock or indivisible loads requiring heavy lifts, additional charges are raised.
Maritime container rates are very competitive and this mode of transport now constitutes a substantial volume of deepsea worldwide general merchandise cargo.
Sea Freight Rates
We will now examine the sea freight tariff formulation relative to liner cargo rates involving breakbulk cargo LCL container shipments and ship chartering. It should be mentioned that the terms tariff and rate are synonymous inasmuch as various forms of transport use either, according to circumstances.
Liner rates are based partly on cost, and partly on value. Many freight rates are quoted on a basis of weight or measurement at ship's option.This means that the rate quoted will be applied either per ton of 2240 lb（weight）or on 40 ft3（cubic measurement）per ton, whichever will produce the greater revenue.The reason for this method of charging is that heavy cargo will bring a vessel to her loadline before her space is full, while light cargo will fll her space without bringing her down to her maximum draught.To produce the highest revenue a vessel must be loaded to her full internal capacity, and immersed to her maximum permitted depth.In most trades, cargo measuring under 40 ft3/ton weight is charged on a weight basis while cargo measuring 40 ft3or more per ton is charged on a volume measurement basis.With the spread of the metric system, many freight rates are quoted per 1000 kg or m3（1CBM-one cubic metre）.
Liner tariffs quote rates for many commodities which move regularly. These rates are based on the stowage factor（rate of bulk to weight），on the value of the cargo and on the competitive situation.Many tariffs publish class rates for general cargo not otherwise specified.Some tariffs publish class rates whereby commodities are grouped for charging into several classes.On commodities of very high value, ad valorem rates are charged at so much percent of the declared value.When commodities move in large quantities, and are susceptible to tramp competition, shipowners often employ“open rates”，that is, the rate is left open so that the shipping line can quote whatever rate it determines.For heavy lifts and extra lengths it is usual to make additional charges in order to cover the special handling of such cargo.
Insofar as chartered vessels are concerned the negotiation is usually undertaken by a shipbroker, who may be on the Baltic Exchange（波罗的海航交所）communicating with other shipbrokers having a vessel available to hire.Alternatively9 the shipbroker may go direct to the shipowner.
The rates are not predetermined but are based on economic forces of supply and demand. A voyage charter is a contract for a special voyage, while a time charter is a contract for a period of time which may cover several voyages.Therefore, the voyage charter rate is a shortterm rate while the time charter rate is often a longterm rate.When trade is buoyant and voyage rates are rising, charterers, in anticipation of further rises»tend to charter for longer periods to cover their commitments；when rates are expected to fall, they tend to contract for shorter periods.Therefore, the current time charter rate tends to reflect the expected trend of voyage rates in the future.If rates are expected to rise, it will tend to be above the current voyage rates；if they are expected to fall, it will tend to be below the current voyage rates.Generally speaking the two rates move in the same direction, but because time charter rates depend on market expectations, they tend to fluctuate more widely than voyage rates.When conditions are improving, longterm rates tend to rise more rapidly than voyage rates；when conditions are deteriorating, voyage rates tend to fall more rapidly.
In more recent years there has been a tendency in an increasing number of liner cargo trades to impose a surcharge on the basic rate. This includes bunkering or fuel surcharge, currency surcharge and fnally surcharges raised on heavy lifts such as indivisible consignments or on excessive height or length of Ro-Ro traffc.
It is relevant to mention that the bill of lading is the document usually associated with liner cargo and the charterparty with chartered vessels.
Maters Receipt
A Mate's receipt is sometimes issued in lieu of a bill of lading. It has no legal authority regarding the processing of the fnancial settlement of international consignments butmerely confrms cargo is placed on board a ship pending issue of a bill of lading.In many countries the National Standard Shipping Note has replaced the Mate's receipt.
Bills of Lading
Bills of lading are best understood if considered as bills of loading. These documents are issued by transportation carriers as evidence that they have received the shipment and have agreed to transport it to the destination in accordance with their usual tariffs（rate schedule）.Separate bills of lading may be issued for the inland or domestic portion of the transportation and the ocean（marine）or air transportation, or a through bill of lading covering all transportation to the destination may be issued.The domestic portion of the route will usually be handled by the trucking company or railroad transporting the product to the port of export.Such transportation companies have their own forms of bills of lading and, again, commercial stationers make available forms that can be utilized by exporters which generally say that the exporter agrees to all of the specifc terms or conditions of transport normally contained in the carriers usual bill of lading and tariff.The inland bill of lading should be prepared in accordance with the freight forwarders or transportation carrier's instructions.
The ocean transportation will be covered by a marine bill of lading prepared by the exporter or freight forwarder and issued by the steamship company. Information in bills of lading（except apparent condition at the time of loading）such as marks numbers quantity, weight, and hazardous nature is based on information provided to the carrier by the shipper, and the shipper warrants its accuracy.Making, altering, negotiating, or transferring a bill of lading with intent to defraud is a criminal offense.If the transportation is by air, the airline carrier will prepare and issue an air waybill.A freight consolidator will issue house air waybills which are not binding on the carrier but are given to each shipper to evidence inclusion of its shipment as part of the consolidated shipment.In such cases the freight consolidator becomes the“shipper”on the master bill of lading.
Bills of lading, whether inland or ocean, can be issued in either non-negotiable（straight）form or in negotiable form.（Air waybills are issued only in a non-negotiable form，）（The Uniform Commercial Code requires bills of lading to be negotiable unless the seller and. buyer expressly agree otherwise.）If the bill of lading is specifed as non-negotiable, the transportation carrier must deliver it only to the consignee named in the bill of lading, and the bill of lading serves more as a record of the receipt of the goods and the agreement to transport them to a specifc destination and consignee in return for payment of the transportation charges.If the bill of lading is a negotiable bill of lading, however, the right to receive delivery and the right to reroute the shipment are with the person who has ownership of the bill of lading properly issued or negotiated to it.Such bills of lading are issued to the shipper's order, rather than to a specifc, named consignee.Where collection and payment is through banking channels such as under a letter of credit or documentary collection governed by the Uniform Customs and Practices, negotiable bills of lading are required（except for air shipments）.The exporter must endorse the bill of lading and deliver it to the bank in order to receive payment.Ocean bills of lading are usually issued in three originals, any of which may be used by the buyer to obtain possession.Inland bills and air waybills are issued in only one original.Where a negotiable bill of lading cannot be produced at the time of delivery, the steamship line may agree to make delivery if it receives a“letter of indemnity”from the exporter or importer（or both）.Letters of credit require that before payment can be made the exporter must furnish evidence to the bank that the goods have been loaded“on board”a steamship and the bill of lading must be“clean”.This latter term means that the steamship company has inspected the goods and found no damage to them at the time they were loaded on board.Steamship companies also issue“received for shipment”bills of lading.Steamship companies will hold such shipments in storage for some time until one of their steamships is going to the designated destination but, until such bill of lading is stamped“on board”，it is not clear when the shipment will actually depart and when it will arrive in the country of destination.When a U.S.export control license is needed for the shipment（and on some other types of shipments），a destination control statement must be put on the bill of lading.
Air Freight Rates and Air Waybill
Air Freight Rates
The formulation of air freight rates is controlled by the International Air Transport Association（IATA）insofar as major world airlines are affliated to it, representing approx-imately 98 percent of international air freight services. IATA has no influence on internalfor example, Glasgow-London-domestic flight air freight tariffs or charter flights.The significant aspect of the IATA affiliated airline is that no competition is permitted on air freight rates, that is, parity obtains, and competition is permitted only on service quality, frequency, etc.
Basically there are seven types of air freight rates in existence, each of which is designed to stimulate traffic in various ways. Moreover, it is relevant to say the same individual rates do not necessarily apply in both directions thereby reflecting the differing market situations.For example a commodity rate for product type A may exist from London to New York but not in the reverse direction.Moreover, routing of cargo is significant both in terms of transit time and tariff.If two routes are available, the shorter route in distance terms is likely to be the cheapest, but may be the longer in transit time due to the less frequent and slower schedules or connections.
International air cargo is charged by weight, calculated either as actual gross weight or in equivalent volumetric units, whichever is the greater. Thus air cargo is charged by weight except where the volume is more than 366 in3/kg.In such cases, volumetric charges apply and each unit of 366 in3is charged as 1 kg.To calculate this, the maximum dimen-sions of the piece should be multiplied together to give a volume in cubic inches.This vol-ume must be divided by 366 and the result will be the volumetric weight.If this is more than the actual weight, then the volumetric weight will be the chargeable weight.Where the consignment consists of pieces varying in density, the volumetric calculation will be based on the whole consignment.For metric measurements，6000 cm3=1 kg.
Air cargo rates are quoted per kilogram（gross weight or volume equivalent）and apply from airport of departure to airport of destination；they do not include charges for cartage, customs entry and clearance, etc.
A brief examination of each air freight rate classifcation now follows：
1.Specifc commodity rates.These reduced rates apply to a wide range of commodities and to qualify the shipper must comply precisely with the commodity specifcations as found in the tariff.Likewise, the rate will apply only between specifed airports of departure and arrival it is not possible to send goods at these preferential rates to alternative destinations even where the alternative airport is on the same route and nearer to the airport of origin.The minimum quantity allowed at each rate is 100，300，500 and 1000 kg（shipping above the limit is allowed but not below it）.Hence a consignment of 85 kg would be charged at the minimum kilogram rate, that is，100 kg at 95p which equals£95.This type of rate has done much to stimulate air freight development and by encouraging quantity shipments, has produced cost savings in documentation, handling and packaging.In the event of the merchandise not qualifying for the reduced commodity rate, the shipper is advised to contact the agent or airline who may be able to introduce a special rate when regular and substantial shipments are involved.
2.Classification rates（surcharges and rebates）.Classification rates apply to the following commodities where no specifc commodity rate is available：
Newspapers, periodicals and books. Consignments of newspapers, periodicals, magazines, books, catalogues, talking books for the blind and Braille-type equipment are carried at reduced rates.Special rates are available on application to the airline.
Human remains. The regulations governing the carriage of human remains vary from route to route.Prior application is necessary to the airline.
Valuable cargo. Certain types of gold and platinum, diamonds（including industrial），rubies, emeralds, sapphires and pearls（including cultured pearls），legal bank notes, travellers cheques, securities, shares and share coupons and any article having a declared value for carriage of£450 or more per gross kilogramme are charged at the normal air cargo rate plus a 100 percent surcharge.The minimum charge for valuable cargo is the normal applicable minimum charge plus a surcharge of 100 percent, but not less than US$50（operative rate October 1992）.Quantity rates are not applicable.
Live animals. Collection charges are not normally available for the carriage of live animals except under special circumstances.Prior arrangements must be made for the carriage of animals.Stringent regulations apply regarding documentation and travel facilities and conditions.Special rates are applicable for the conveyance of live animals, usually atnormal general cargo rates（i.e.the under 45 kg or under 100 kg rate as applicable）；quantity rates are not applicable.The minimum charge for the carriage of live animals is the normal minimum charge increased by 50 percent.Every consideration will be given to flight conditions such as altitude and temperature, but no responsibility can be accepted by the airline in the event of death or injury to the live animals due to atmospheric or climate conditions or to natural causes.A shipper's certifcate for live animals is required.
3.Valuation charge.Where consignments are offered for international carriage, a declaration of value must be made.It is permissible to make the statement“no value declared”.Where goods have declared a value for carriage per kilogram higher than a certain level a valuation charge will apply in addition to the freight charges.
4.General cargo rates.These are the basic rates and fall into three categories as below：
（a）minimum charges；
（b）normal rate-the“100 kg”rate；
（c）quantity rate-applicable on the various minimum quantities shipped, called break points. It is permissible to charge a consignment at a higher weight rate if a lower charge results overall.
5.Unit load device（ULD）rates.This applies to any type of container, with an integral pallet, or aircraft pallet whether or not owned by an IATA member, and whether or not considered to be aircraft equipment.
Aircraft ULDs. These are units which interface directly with an aircraft loading and restraint system, and meet all restraint requirements without the use of supplementary equipment.Such units are an integral part of the aircraft.Aircraft ULDs can be loaned to shippers and agents for loading purposes provided the shipper or agent can prove that he is equipped to handle them.
Non-aircraft ULDs. These units do not interface with the aircraft restraint system.They must be registered with IATA and conform to IATA standard specifcations.Nonaircraft ULDs in order to be eligible for rating incentives, must be owned by a shipper or agent.
Rating of ULDs：two rating method exist—“method A”and“method B”.
Method A. On certain routes, rating method A charges shall apply at the request of the shipper for consignments carried from airport of departure to airport of destination entirely in ULDs.In order to qualify for bulk unitization rates, the cargo must be carried from origin to destination in the same ULD.The charge for the consignment shall consist of a flat minimum（pivot）charge for a specifed pivot weight above which an additional charge（over-pivot rate）per kilo or pound will apply.Charges for airline-owned aircraft ULDs shall be based on the actual gross weight less the actual tare weight of the ULD.Charges for shipper-or agent-owned aircraft ULDs or non-aircraft ULDs shall be based on the actual gross weight less the actual tare weight, but not more than the IATA tare weight allowance for the particular ULD.
Method B. Discounts and tare weight allowances only apply when shipments are delivered to the airline packaged in registered shipper-owned, standard size non-aircraft units.Charges are based on the actual weight of the shipment, less the tare weight allowance, but not less than the minimum chargeable weight for the particular container used.The tare weight allowance is always that which is printed on the actual container.A discount is also granted under this programme, which refers to each type of non-aircraft ULD.The amount of discount can be deducted from the weight charge, but shall not exceed 10 per cent of the charges applicable to the consignment carried in the ULD.In no case shall the charges established under method A be applied cumulatively with the discount authorized under rating method B.
Dangerous goods, live animals, or human remains will not be accepted in a ULD, rated under either method A or method B.
6.Cabotage.United Kingdom cabotage is the term used for goods carried when points of origin and destination are both within the sovereignty of the UK, where special non-international rates may apply.The carriage of UK cabotage traffc is reserved for UK airlines 9 and the airlines of the Colonies, Protectorates, Trust Territories or Protected States listed below.Traffc between the UK and the listed territories or between any of the territories is“United Kingdom cabotage”，and cannot be carried by foreign airlines without special permission.The listed territories are：Anguilla, Ascension Islands, Bermuda, British Virgin Islands, Caicos Islands, Cayman Islands, Falklands Islands, Gibraltar, Hong Kong, Montserrat, St Christopher, St Helena, St Vincent, Turks Islands.
7.Express handling units.These provide a fast and flexible handling service for cargo shipments and courier traffc.
Charges
1.Payment of charges.Charges can be paid at the time of despatch by cash, cheque or credit card（most major credit cards are accepted）.However, regular shippers make use of credit facilities which are usually available from most major airlines.This enables their air freight charges to be billed for settlement on a monthly basis.
2.Charges forward.Goods despatched to most countries may be sent“charges forward”，e.cartage, export fees and freightage payable by the consignee.Consignments cannot be sent with carriage and valuation charges partly prepaid and partly forward.Charges forward facilities are not available on domestic routes, when all charges must be prepaid.This service is not normally available for perishable goods or live animals.
3.Cash on delivery.No COD consignments can be accepted on most airline air waybills or services.
4.Disbursements.Most airlines will charge 10 percent with a basic minimum fee of US$20（validtOctober 1992）for collection from a consignee of any disbursement shown on the air waybill.This charge will be made when collection is on behalf of any shipper or agent.Disbursements will not usually exceed the freight charges shown on the air waybill.When the issuing carrier cannot collect the amount to be collected from the consignee for any reason the amount will be charged to the shipper or agent.
5.Perishable cargo.Air freight charges for perishable cargo must normally be prepaid.If required, a deposit to cover surface reforwarding charges from the airport of arrival will be collected from the consignor.
6.Mixed cargo.A mixed consignment is one which contains a number of different commodities which do not qualify for the same rate and conditions.Charges for mixed consignments are based on the applicable general cargo rate.Where the shipper declares separately the weight 9 or volume and contents of each package in the consignment, charges are based on either the appropriate commodity rate or the general cargo rate for each package.
7.Packaging of the consignment will be charged on the basis of the highest rated arti-cle in the consignment.Articles which cannot be included in mixed consignment are：live animals, perishable goods, human remains, diplomatic bags, baggage shipped as cargo, and valuable cargo which includes articles with an actual value of US$20，000（valid, October 1999）or equivalent, or more per gross kilo.
8.Cargo subject to regulations relating to the carriage of dangerous goods must be of-fered separately and clearly indicated in the Shipper's Declaration.
All these air freight rates exclude customs clearance charges duty, road or rail collection and dis tribution, warehousing, demurrage etc. In addition to the foregoing, for special or large consignments, an aircraft can be chartered.Rates vary according to market conditions and other factors.The shipper conducts his negotiations through an air charter broker found on the Baltic Exchange or directly with an airline or air freight forwarder.As indicated earlier, a certain degree of bargaining can emerge to settle the ultimate charter rate for the larger air freighter.Much depends on whether prospects exist for the aircraft to be chartered on the next flight, otherwise the operator will be faced with an empty aircraft to fly to the next assignment.Little room exists for bargaining for split charters for small consignments varying between 500 kg and three tonnes.The charterer may need to wait a few days in such circumstances to combine with other cargo thereby obtaining a favourable rate based on a full aircraft.
Air Waybill
The air waybill is the consignment note used for the carriage of goods by air. It is often called an air consignment note and is not a document of title or a transferable or negotiable instrument.The document travels with the cargo and it is not possible to use it as a negotiable instrument for letter of credit purposes, as the cargo would arrive at the destination airport days or sometimes weeks before the air waybill's arrival via the banking system, thereby allowing the consignee to take delivery of the goods.The air waybill is basically a receipt for the goods for despatch and is prima facie evidence of the conditions of carriage.Overall, there are usually 12 copies of each air waybill for the shipper, the sales agent, the issuing carrier（airline operator），the consignee, as a delivery receipt, for the airport of destination, the third carrier（if applicable），the second carrier（if applicable），the frst carrier, as an extra copy for the carrier（when required），as an invoice and at the airport of departure.Copies 1，2 and 3 are the originals.Not every copy is used for all consignments, but merely as circumstances demand.For example, the second carriers copy would be used only if the consignment was conveyed on another airline to complete the transit such as British Airways conveying it for the frst leg of the journey and Air Canada for the remainder.The conditions of carriage are found on the reverse of the air waybill document and are subject to the Carriage by Air Act 1961.This is based on the Warsaw Rules and a number of other conventions.
The standard IATA air waybill（AWB），used worldwide, is the most important feature of the simplified system of documentation for air freight moving internationally. It is the basic airline document covering the movement of shipments on international air freight services.A single air waybill covers carriage over any distance, by as many airlines as may be required to complete the transportation.When goods carried by one airline for part of the journey are transferred to another airline, the original air waybill is sent forward with the consignment from point of original departure to the fnal destination.When issued by the airline, the air waybill features a unique reference number which commences with the carrier prefx.The air waybill is the key to tracing the flight details of the consignment.
The new“universal”air waybill（UAWB）was introduced from 1 January 1984 and its use is mandatory. It is compatible with the United Nations（UN）layout key and can be used for both domestic and international transits.
The Warsaw Convention stipulates that the air waybill is mandatory in use and must be completed in at least three parts embracing：（a）the carrier（signed by the consignor），（b）for the consignee（signed by the consignor and carrier）and（c）for the consignor（signed by the carrier）. The air waybill must contain the following data：
The place and date of its execution.
The name and address of the shipper.
The names and addresses of the consignor and consignee.
Customs data—the AWB is regarded as the skeleton pre-entry document, containing the following information：frst carrier（airline）；departure and destination airports and any special route to be followed；agents, IATA code（when the shipper is using an agent）；value of goods and currency；full technical description of cargo dimensions, commodity code, rate class chargeable weight and freight rate and any shipping marks.
Total freight amount prepaid and/or to pay at destination is precisely defned.
Details of any ancillary charges payable.
Signature of the shipper or agent.
Signature of the issuing carrier（airline operator）or agent.
Details of booked flight and actual flight.
Effcient service depends on the accuracy and completeness of the air waybill. Hence shippers themselves must give clear and complete forwarding instructions to the airline or agent.To facilitate this procedure they may use the“Shipper's Letter of Instruction”，a standardized form which may be obtained from any airline, approved IATA Cargo Agent or forwarder.The main functions of the standard air waybill are as follows.
At departure airports it is a contract of carriage, a receipt for goods, provides a unique reference for handling inventory control and documentation reference, includes a description of goods and full rating information, includes special handling requirements9and provides basic details for the aircraft manifest. Postflight information includes a document source for revenue collection, interlining accounting and proration and cargo statistics.At destination airports the air waybill provides a basic document for notifcation to the consignee customs clearance and delivery to the consignee.Additionally it is a source document for clearance and delivery charges accounting.
Where more than one package is involved, the carrier can require the consignor to make out separate air waybills. The air consignment note must be printed in one of the offcial languages of the country of departure, for example, French, German, etc.Erasures are not admissible, but alterations can be made provided they are authenticated by the consignor's signature or initials.If quantities weights, or values are altered, they must appear in words as well as fgures.
The air freight consolidation market continues to grow. This involves the IATA-accredited Air Freight Agency providing a consolidation service and enters into an agency agreement with a forwarder in the country to be served.Usually it is the same company which has a global network.The agent markets the consolidation service and despatches the merchandise as one consignment with the airline.Consolidation usually takes place at the forwarders premises, usually near or on the airport.Alternatively, it may be at the airline export shed and placed on a pallet or ULD.The documentation involved is the Master Air Waybill（MAWB），which is issued by the airline and identifes the forwarder as the shipper and the consignee as the forwarder in the destination country.Details of all the packages in the consolidation feature in the MAWB including weight, volume and cargo description.Such consignment details are often recorded on a cargo manifest which is attached to the MAWB.The IATA Air Freight Agency issues to each shipper a House Air Waybill（HAWB）which provides a cargo description and records the MAWB number as a cross-reference.The HAWB should contain the information set out under documentary requirements when this need arises.
Under a documentary letter of credit certain specifc information or instructions to be shown on the air waybill may be requested. This usually includes：names and addresses of the exporter importer and the frst carrier or airline, the names of the airports of departure and destination together with details of any special routes, the date of the flight, the declared value of the merchandise for customs purposes, the number of packages with marks, weights, quantity and dimensions, the freight charge per unit of weight or volume, the technical description of the goods and not the commercial description, whether the freight charge has been prepared or will be paid at the destination, the signature of the exporter（or his or her agent）；the place and date of issue, and fnally the signature of the issuing carrier（or his or her agent）.
Today many major world airlines have a fully computerized air freight documentation system permitting online access by major shippers agents, customs and handling companies. It also extends to the use of bar codes for automatic verifications.This enables cargo handling and sorting to be undertaken electronically.
Shipper's Letter of Instruction
A shipper's letter of instruction is a standardized form prepared by the shipper and submitted to the airline or IATA agent giving clear and complete forwarding instructions. It has no legal content, but the exporter is responsible for the validity of the data relative to the cargo description on the air waybill.Misrepresentation of the facts by the exporter has serious legal implications.The document（in duplicate）is handed to the vehicle driver at the time the goods are collected.The duplicate copy should be signed upon receipt of goods by the airline or its IATA agent as proof of goods for shipment and returned to the shipper.
Instructions for Despatch
International IATA scheduled airlines require shippers to complete an Instructions for Despatch form（IDG）to enable an air waybill to be raised detailing the carriage to be per-formed. Shipping documents and advices should be attached securely to the freight or pos-ted to the airport of despatch.The IDG will feature all details of the consignment including consignor»consignee payment arrangements and departure and destination airports.Cargo airlines will also accept a letter of instruction as a substitute for the IDG.
四、Bill of Exchange
Under the terms of the Bills of Exchange Act 1882，a bill of exchange has been defined as an unconditional order in writing addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay, on demand, or at a fxed or determinable future time, a certain sum in money to or to the order of a specifed person or bearer.
Drafts can be drawn either at sightpayment to be made on demand or on presentation-or at a particular“tenor”（“usance”）payment to be made at a fxed or determinable future date, usually within 180 days of sight of the bill of exchange by the draweror within 180 days of the date of the draft. The general procedure for letters of credit is for drafts to be drawn on a bank, but some credits require them to be drawn on the importer.Drafts can be drawn in pairs called“frst”and“second”bills of exchange.
The bill of exchange is a popular way of arranging payment. The most normal procedure is for the exporter（seller）to hand the bill of exchange together with the documents to the exporter's（seller's）bank who will send them to a bank overseas for“collection”.The overseas bank will notify the buyer of the arrival of the documents and will release them to him or her subject to one of two conditions.First, if the bill is drawn at“sight”，the buyer pays the amount of the bill in full, or secondly, if the bill is drawn payable after a certain number of days, the buyer accepts the bill, i.e.he or she signs across the bill his or her agreement to pay the amount in full at the due date.
The salient beneft of this method of payment is that the exporter（seller）can maintain control of the goods until the importer（buyer）has agreed to pay for them. However, there is still no absolute guarantee the importer（buyer）will pay, but legal procedures exist in most countries to recover money owing against bills of exchange.
The bill of exchange contains the following data：
1.the date；
2.a specifc sum, which should agree with the amount on the export invoice；
3.the“tenor”，that is, whether payment is to be at sight or at a stated period after sight or at a fxed date；
4.the name of the drawee；
5.the name and signature of the drawer；
6.the name of the payee or order or bearer；
7.the endorsement of the payee where applicable.
Overall, the bill of exchange should be so worded to conform to what is laid down in the credit. The following discrepancies tend to arise in processing bills of exchange and should be avoided：
1.document drawn incorrectly or for a sum different to the credit amount；
2.designation of the signature on the document not specifed if required, e.g.director or partner.
五、Cargo Insurance Policy and Certificate
It is most important to have insurance cover against loss or damage that may occur during shipment. The export sales contract with the buyer must clearly state who is responsible for arranging the insurance at all stages from the time the merchandise leaves the exporter's premises until the buyer takes possession.This embraces transportation of the goods to the seaport, airport, or inland clearance depot, the period during which the merchandise is stored awaiting shipment or loading, the periods while the goods are on board the ship, aircraft or other conveyance such as the through international road transport, the oftloading and storage on arrival, and finally transportation to the buyer.This involves primarily Incoterms 2000.
The insurance policy certifcate must contain the following：
1.The name and signature of the insurer；
2.The name of the assured；
3.The endorsement of the assured when applicable so that the rights to claim may be transferred；
4.A description of the risk covered；
5.A description of the consignment；
6.The sum or sums to be insured；
7.The place where claims are payable together with the name of the agent to whom claims may be directed.
Basically, the insurance policy certifcate must embrace the following relative to the processing of the international consignment：
1.Cover the risk detailed in the credit arrangements；
2.Be in a completed form；
3.Be in a transferable form；
4.Be dated on or before the date of the document evidencing despatch, for example, bill of lading；
5.Be expressed in the same currency as that of the credit.
The insurance policy certificate must avoid containing the following discrepancies when presented under a letter of credit.
1.The amount of cover is insuffcient or does not include the risks mentioned in the credit.
2.The insurance is not issued in the currency of the credit.
3.The insurance policy certifcate is not endorsed and/or signed.
4.The certifcate or policy bears a date later than date of shipment/despatch.
5.The goods are not correctly described.
6.The alterations on the insurance policy certifcate are not authenticated.
7.The insurance policy certifcate is not in a transferable form when required.
8.The carrying vessel's name is not recorded.
9.The insurance policy certifcate does not cover transhipment when bills of lading indicate it will take place.
When a policy is called for under a letter of credit a certifcate is not acceptable. However, a policy is acceptable when a certifcate is requested.Broker's cover notes are not acceptable unless specifcally permitted in the credit.
It is important to bear in mind when the shipper, exporter, or agent is preparing the insurance document for presentation to the bank, that it is in the currency of the documentary letter of credit；the insurance is for the value specifed in the credit；it covers all risks specifed in the credit；the insurance document is dated prior to the despatch of goods or indicates that cover is effective from the shipment date；and fnally the insurance policy ispresented when the credit so stipulates.
Documentary credit transactions indicating CIF（Cost Insurance Freight）or CIP（Carriage and Insurance Paid）pricing should list an insurance document in their required documentation.
“Cover notes”issued by insurance brokers（as opposed to insurance companies, underwriters, or their agents）are not accepted in letter of credit transactions unless authorized specifcally by the credit.
The consignee should always note on the delivery document any damage or shortfall prior to signing for receipt of goods. The consignee has the responsibility to make reasonable efforts to minimize loss, including steps to prevent further damage to the shipment.Expenses incurred in such efforts are almost universally collectible under the insurance policy.Prompt notice of loss is essential.Copies of documents necessary to support an insurance claim include the insurance policy or certifcate bill of lading, invoice, packing list, and a survey report（usually prepared by a claims agent）.
六、Packing List/Bill of Parcels
In recent years the role of the packing list document has intensified and it is becoming a mandatory document required by customs and banks under documentary credit systems. It is very much in evidence in containerized shipments.
The document, sometimes called a packing note is provided and completed by the shipper at the time the goods are despatched and accompanies the goods and the carrier's documents such as bill of lading sea way bill, air waybill, CIM and CMR consignment notes throughout the transit. It is placed in the container trailer, pallet, ULD, etc.The packing list gives details of the invoice, buyer, consignee country of origin, vessel or flight date, port or airport of loading, port or airport of discharge, place of delivery, shipping marks, container number, weight and/or volume（cubic）of the merchandise and the fullest details of the goods, including packaging information.
Defnition
A packing list is a document prepared by the shipper listing the kinds and quantities of merchandise in a particular shipment.
A copy of the packing list is often attached to the shipment itself and another copy sent directly to the consignee to assist in checking the shipment when received. It is also called a bill of parcels.
Issued by
The packing list is issued by the exporter/shipper/consignor.
Key Elements
The packing list contains the following elements：
1.Name and address of seller（consignor）；
2.Name and address of buyer（consignee）；
3.Date of issuance；
4.Invoice number（reference to invoice that covers the particular shipment）；
5.Order or contract number；
6.Quantity and description of the goods；
7.Weight of the goods；
8.Number of packages；
9.Shipping marks and numbers；
10.Quantity and description of contents of each package, carton, crate or container；
11.Any other information as required in the shipper's instructions（e.g.，country of origin）
Cautions&Notes
The packing list is a more detailed version of the commercial invoice but without price information. The type of each container is identifiedf as well as its individual weight and measurements.The packing list is attached to the outside of its respective container in a waterproof envelope marked“Packing List Enclosed”，and is immediately available to authorities in both the countries of export and import.
A packing list is not required in all transactions, but is a standard requirement by the export or import laws of certain countries and by some buyers. A packing list helps the consignee at the point of delivery and warehouse personnel to identify which contents may be found in which packages.Also, if custom authorities require an inspection, it allows them to easily identify the specifc package they wish to open.
七、Certificate of Origin
Some countries require that goods shipped to the country be accompanied by a certificate of origin designating the place of manufacture or production of the goods. This is signed by the exporter, and usually, a local chamber of commerce that is used to performing this service（again, for a fee）certifes to the best of its knowledge that the products are products of the country specifed by the exporter.The exporter may request the freight forwarder to ascertain and advise it whether a certifcate of origin is required but prior there to, the exporter should check with the buyer for a list of all documents required to make customs entry in the country of destination.Certifcates of origin must be distinguished from country of origin marking.Many countries require that the products themselves and the labels on the packages specify the country of origin.The country of origin certifcate may be in addition to or in lieu of that requirement.
An important certificate of origin is the one required under the recently conclud-ed North American Free Trade Agreement（NAFTA）. NAFTA contains product specif-ic country of origin criteria which must be met to qualify for reduced duty treatment on exports to or imports from Canada or Mexico.In general, in order to be eligible for the du-tyfree or reduced duty rates under NAFTA, all items imported from outside of North Ameri-ca must have undergone the“tariff shift”specified in Annex 401 during the manufactur-ing process for that product.In addition, some products must contain a specified“regional val-ue content”，usually 50 or 60 percent.Finished goods and sometimes raw materials pur-chased from others often must be traced backward to establish their country of origin.
Defnition
A document stating the country of origin of the goods in aparticular shipment. If a ship-ment is made between countries
that are members of atrade pact, this document will atest that the goods originated in a mem-ber country. Issued ByA certificate of origin can be issued by the exporter, a governmental agen-cy of the country of export, a chamber of commerce or a trade association.Insome cases, the importer may re-quire that the certifcate of origin beissued or certifed by a specifc agency or organization.Key Elements Acertificate of origin should include the following elements：Name and address of exporter；Name and address of importer；Descrition of goods；Harmonized System tariff classifcation, num-ber of the goods；Indication of whether the exporter is the producer of the goods；Regional Val-ue Content indication（when applicable）；Country of origin of goods；The name, signature and/or stamp or seal of the certifying authority.
Cautions&Notes
Request for Certificate—The certificate of origin is typically required by the import author-ity of the country of destination. If you are the importer yer and your country re-quires such doc-umentation make sure that you specify in your request to the exporter/sell-er the documenta-tion（in form and content）as specifed by your country's customs authority.
Standard Forms-A certificate or origin can be the key document required for ob-taining special（reduced）tariff rates for imports from countries listed as bene-ficiaries to programs such as the GSP（Generalized Systems of Preferences）or as mem-bers to trade pacts such as NAFTA（North American Free Trade Agreement）. In some cas-es, a specific form must be used for this purpose（e.g.，the NAFTA CERTIFICATE OF ORIGIN）.Identification of Certifying Authority-Buyers should avoid the use of such terms as“first class”，“well-known qualified”，“independent”，“official”，“competent”，or“lo-cal“when referring to the certifying authority.It is preferable to specifcally name the required cer-tifying authority.In letter of credit transactions, the use of such vague terminology will result in the bank's acceptance of any relevant document that appears“on its face”to be in compliance with the documentary credit, so long as it was not issued（signed）by the benefciary（seller）.
本章小结
出口结汇单证是单证实务中最为重要的内容。本章介绍了国际贸易中结汇最常用的七类单据，其中发票、运输单据、包装单据、原产地证书四类单据中又包括了不同单据。
商业发票是出口单据中的核心单据，直接关系到货物的进口通关、交纳关税等涉及进口人的切身利益。领事发票、海关发票是一些进口国家要求的特殊发票，是进口国海关进一步确定商品价值、确定征收关税的增减项目和保证正确计收关税的重要依据。
在运输单据中，本章介绍了海运提单、海运单、航空运单和货物收据四种单据。除了重点说明海运提单的作用和内容外，本书还比较详细地介绍了航空运输货物运费计算，以及航空运单的各项内容，以适应日益增长的国际航空货物运输对外贸人员的更高要求。
本书讨论了包装单据的种类、作用，重点讨论了装箱单的内容。
过去，我国外贸人员使用较多的是普惠制原产地证书和一般原产地证书。但进入21世纪以来，我国的区域性自由贸易趋势发展迅速，新的优惠贸易安排、与之对应的原产地规则和原产地证书也不断增加。为了适应形势发展的需要，本书除了按照传统重点讨论普惠制原产地证的填报要求外，还比较详细地讨论了普惠制的最新进展和我国各类优惠原产地证的适用范围和具体范例。
在讨论各种结汇单据的种类、作用的同时，我们也对重点单据的内容和填制要求做了详细说明。本章的第八节编纂了各种具体单据的英文阐述。
思考与联系
商业发票的主要内容有哪些？
海关发票和领事发票的作用、内容有哪些异同点？
有的形式发票注明有效期起什么作用？
海运提单的主要内容有哪些？“信用证无要求，海运提单也必须注明运费”，这句话对吗？
为什么在信用证支付方式下，往往要求的议付运输单据是海运提单而不是海运单？
从航空运单上可以看出托运货物适用的运价吗？
包装单据有哪些种类？
保险单的投保金额超过信用证要求的金额和保险险别与信用证要求不符分别产生何种后果？
普惠制原产地证和亚太贸易协定项下的原产地证格式一样吗？格式一样，证书上的栏目名称就一样吗？
无论哪个给惠国，普惠制原产地证的第8栏的填报要求都一样？
课堂实训一
2008年我国某公司向印度出口一批货物，信用证支付。来证原件和打印内容如下。我公司根据信用证要求出具单据一套，并顺利结汇。现将出口公司的单据附于信用证下。通过本案例的学习，根据实训一附件9所给信用证和合同条件缮制一套单据（商业发票、装箱单、原产地证书、保险单、汇票和信用证要求的其他单据）。
信用证照录件
ISSUE OF A DOCumENTARY CRECIT
（银行间通讯编码省略）
SEQUENCE OF TOTAL*27：1/1
FORM OF DOC. CREDIT*40A：IRREVOCABLE
DOC. CREDIT NUMBER*20：1200608018
DATE OF ISSUE 31C：080307
APPLICABLE RULES*40E：UCP LATEST VERSION
EXPIRY*31D：DATE080610PLACEINTHECOUNTRYCFBENEHOARY
APPLICANT BANK 51 A：SYNBINBB120
*SYNBICATE BANK
*KOLCATA（KALCUTTA）
*（FXPC BRANCH）
APPLICANT*50：INDIAN INSTITUTE OF TECHNOLOGY
KHARAGPUR 721302
INDIA
BENEFICIARY*59：M/S. ZINTAN SHENGJI INSTRUMENTS CO.，
LTD. NO-143 MAGAN, CHENGXI, JITAN
CITY. JIANGSHU PROVINCE，213200 CHINA
AMOUNT*32B：CURRENCY USD AMOUNT 6. 251.90
MAX. CREDIT AMOUNT 39B：NOT EXCEEDING
AVAILABLE WITH/BY*41D：RISTRICTED TO ADVICING BANK
DRAFT AT……42C：SIGHT
DRAWEE'42A：SYNBINBB120
*SYNDICATE BANK
KOLCATA（KALCUTTA）
（FXPC BRANCH）
PARCIAL SHIPMENTS 43P：NOT ALLOWED
TRANSHIPMENT T：ALLOWED
TAKING CHARGE PLACE 44A：
BY AIR FROM CHINA
PORT OF LOADING 44E：
BY AIR FROM CHINA
PORT OF DISCHARGE 44P：
KOLKATA. INDIA
FINAL DESTINATION 44B：(www.xing528.com)
KOLKATA. INDIA
LAREST DATE OF SHIP. 44C：080520
DESCRIPT. OF GOODS 45A：
ZINTAN（CHINA）HUMIDITY/TEMPR CHAMBER
NO. HUMIDITY CHAMBER MODEL LHP OPERATED ON 220VOLT/50HZ
TEMR RANGE—AMB TO 100 C CAPACITY—100 LITS
HUMIDITY—UP TO 95 PER CENT
（FOR DETAILS GO THTOUGH THE BTOCHURE）AND
AS PER PURCHASE ORDER NO. 797/IIT/SRIC/F/EQ-536/AE/FCX/RS/2O07，
DATED JANUARY 24，2008 AND AMENDMENT SERIAL NO. 121 DATED22-02-2008.
+
FOB VALUE
DOCUMENTS REQUIRED 46 A：
1.SIGNED COMMERCIAL INVOICE QUADRUPLICATE QUOTING IMPORT UNDER OGL AS PER“FOREIGN TRADE POLICY 2004-2009”I.E.0292011024 AND CERTIFYING THAT THE GOODS ARE AS PER APPLICANT'S PURCHASE ORDER NO.AND DATE AS MENTIONED ABOVE
+
2.AIR WAYBILL IN THE NAME OF SYNDICATE BANK.FXPC.KOLKATA MARKED'FREIGHT PAYABLE AT DESTINATION AND NOTIFY'SYNDICATE BANK FXPC.KOLK-ATA A/C INDIAN INSTITUTE OF TECHNOLOGY, KHARAGPUR, BEARING THIS LC NO.AND DATE WITH ALL ORIGINALS AND TWO COPIES.
+
3.CERTIFICATE OF CHINA ORIGIN ISSUED BY A CHAMBER OF COMMERCE/BENEFICIARY.
+
4.PACKING LIST THREE COPIES
+
5.TEST CERTIFICATE/INSPECTION CERTIFICATE ISSUED BY MANUFACTURER.
ADDITIONAL COND. 47 A：
1.ALL DOCUMENTS MUST BE DATED ON/OR LATER THAN THE DATE OF THE LC
+
2.NON NEGOTIABLE COPIES OF DOCUMENTS SHOULD BE COURIERED TO THE APPLICANT WITHIN 48 HOURS OF SHIPMENT AND A CERTIFICATE TO THAT EFFECT SHOULD ACCOMPANY THE ORIGINAL DOCUMENTS.
+
3.EACH SET OF DOCUMENTS CONTAINING DISCREPANCIES WILL BE CHARGED USD 50.00 SUBJECT TO ACCPTANCE BY THE APPLICANT AND OUR CONSENT THERETO AND THE SAME WILL BE DEDUCTED FROM THE PROCEEDS OF THE DOCUMENTS
+
4.THIS LC NUMBER AND DATE MUST APPEAR IN ALL DOCUMENTS
+
5.IN CASE OF FOB SHIPMENTS WHERE INSURANCE IS BUYER'S CARE PARTICULARS OF SHIPMENTS SHOULD BE FAXED TO THE APPLICANT TO FAX NO.0091 3222 277190 WITHIN 24 HOURS OF SHIPMENTS AND A CERTIFICATE TO THAT EFFECT ALONG-WITH FAX RECEIPT SHOULD ACCOMPANY THE DOCumENTS.
+
6.THE CONSIGNMENT IS TO BE DESPATCHED THROUGH APPLICANTS FREIGHT FOR-WARDER M/S DACHSER SHANGHAI CO.LTD.，UNIT-2303B WESTGATE MALL, NO.1038.NANJING ROAD WEST 200041 SHANGHAI, P.R.CHINA CTC：MR.RIVER HE（AIR EXPORT MANAGER）TEL：86 21 3217 4790 EXTN.NO.5302，FAX：86 21 62181652
+
7.TRANSPORT DOCumENT OF THE FOLLOWING TYPES ARE NOT ACCEPTABLE：
COPIES PRODUCED REPROGRAPHIC OR OTHER AUTOMATED SYSTEMS EVEN IF MARKED AS ORIGINALS.
SHORT FORM OR BLANK-BACK TRANSPORT DOCUMENTS.
TRANSPORT DOCUMENTS INDICATING AS THE CONSIGNOR OF THE GOODS, A PARTY OTHER THAN THE BENEFICIARY OF THE CREDIT.
+
8.INSURANCE BUYER'S CARE
DETAILS OF OTHER CHARGES 71B：ALL BANKING CHARGES OUTSIDE INDIAARE
FOR APPLICANT'S ACCOUNT
PRESENTATION PERIOD 48：WITHIN 21 DAYS FROM THE DATE OF SHIP-
MENT BUT WITHIN VALIDITY OF THE LETTER OF CTEDIT
CONFIRMATION*49：WITHOUT
INSTRUCTION 78：
PLEASE COURIER THE DOCUMENTS IN ONE LOT ONLY TO SYNBICATE BANK PXPC.
REGIONAL OFFICE，27 SHAKESPEARE SARANI, KOLKATA 700017，INDIA.
+
UPON RECEIPT OF CREDIT CONFORM DOCUMENTS. WE SHALL ARRANGE FOR PAYMENT AS PER YOUR INSTRUCTION.
ADVISE THROUGH 57A：BKCHCNBJ95E
*BANK OF CHINA
*CHANGZHOU
*CHANGZHOU BRANCH
TRAILER：ORDER IS＜MAC：＞＜PAC：＞＜ENC：＞＜CHK：＞＜TNG：＞＜PDE：＞
MAC：BB1111BB
CHK：A5CFC5EB1F33
FROM：940 TO：95E2008/03/10 14：16：06
见票 日后（本汇票之正本未付）付交
At×××sight of this FIRST of Exchange（Second of Exchange being unpaid）Pay to the order of BANK OF CHINA the sum of
SAY US DOLLERS SIX THOUSAND TWO HUNDRED AND FIFTY—ONEPOINT NINETY ONLY
款已收讫
Value received
此致：
To：SYNDICATE BANK KOLKATA××公司（CALCUTTA）
传真证明
INSTRUMENTS CO.，LTD.
ADD：No-143，Magan, Chengxi, Jintan City, Jiangsu Province，213200 China
TEL：FAX：
E-mail：
CERTIFICATE
WE CERTIFICATE THAT SHIPMENT ADVICE UNDER L/C NO.：1200608018 DATE：MARCH 07，2008 HAD BEEN FAXED TO THE APPLICANT WITHIN 48HOURS OF SHIPMENT
INSTRUMENTS CO.，LTD.
2008-05-09
传真报告
L/C NO.：1200608018
DATE：MARCH 07，2008
【JOURNAL】
商业发票
COMMERCIAL INVOICE
附件1：装箱单
PACKING LIST
附件2：—般原产地证
ORIGINAL
附件3：空运出口委托书
空运出口委托书
兹委托DACHSER SHANGHAI CO.，LTD.承运下列货物，请于出运后据此向我方（或我指定方）收取费用。
SHIPPER（发货人）仪器有限公司
INSTRUMENTS CO.，LTD. No.143，MAGAN, CHENGXI, JINTAN CITY, JIANGSU PROVINCE, CHIN A
CONSIGNEE（收货人）SYNDICATE BANK, FXPC, KOLKATA
NOTIFY PARTY（通知人）
SYNDICATE BANK, FXPC, KOLKATA A/C INDIAN INSTITUTE OF TECHNOLOGY, KHARAGPUR
目的地：KOLKATA.INDIA预配航期：2008.05预配箱量：
50 BALES/ABOUT 3000KGS MULBERRY RAW SILK 20/22DN AND/OR 19/21DN 2A/A/BGRA DE AT SELLERS OPTION WITH CIQ CERTIFICATE WITHOUT ANY REMARKS AT RATE USD18. 15 PER KG CIF MUMBAI AS PER SALE
CONFIRMATION NO. 2001BM0038 DT 01.11.2001 OF JIANGXI COMFORT IMPORT AND EXPORT CO.，LTD.
Docs Required 46 A
SIGNED COMMERCIAL INVOICES, ORIGINAL PLUS 6 COPIES INDICATING THAT THE GOODS ARE AS PER SALES CONFIRMATION NO. 2001BM0038 DATED 01.11.2001.
FULL SET CLEAN ON BOARD MARINE/OCEAN BILL OF LADING COVERING PORT-TO-PORT SHIPMENT.
TRANSPORT DOCUMENT MADE OUT TO THE ORDER OF INDIAN OVERSEAS BANK, MANDVI BRANCH, MUMBAI-3 WITH FREIGHT PREPAID CLAUSE AND NOTIFY PAPTY HETAMPURIA TRADING，21/1 LAKHI CHAUTRA, VARANASI-221001.
THIRD PARTY TRANSPORT DOCUMENTS ARE NOT ACCEPTABLE.
TRANSPORT DOCUMENTS MUST NOT BE DATED PRIOR TO THE DATE OF CREDIT.
SHORT FORM/BLANK BACK TRANSPORT DOCUMENTS ARE NOT ACCEPTABLE.
MARINE INSURANCE/INSURANCE POLICY ISSUED TO THE BENEFICIARY AND BLANK ENDORSED FOR FULL INVOICE VALUE PLUS 10 PERCENT IN THE CURRENCY OF THE CREDIT WITH CLAIMS PAYABLE IN INDIA COVERING INSTITUTE CARGO CLAUSES（A）INSTITUTE WAR CLAUSES（CARGO）.
CERTIFICATE OF CHINESE ORIGIN IN DUPLICATE ISSUED BY CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE.
PACKING LIST IN DUPLICATE.
Add Conditions 47 A
CERTIFICATE ISSUED BY THE STEAMER AGENT TO THE EFFECT THAT CARRYING VESSEL IS A CONFERENCE VESSEL AND IS REGISTERED WITH AN APPROVED CLASSI-FICATION SOCIETY AS PER THE INSTITUTE CLASSIFICATION CLAUSE AND CLASS MAINTAINED EQUIVALENT TO LLOYDS 100A1 AND THE VESSEL IS NOT MORE THAN 25 YEARS OLD.
A COMPLETE SET OF NON-NEGOTIABLE DOCumENTS SHOULD BE AIRMAILED DI-RECTLY TO THE CREDIT OPENERS AT THEIR OFFICE ADDRESS AT 102 VYAPAR BHA-VAN，368/70 NARSHINATHA STREET, MUMBAI-400009 IMMEDIATELY AFTER SHIPMENT OF GOODS BY COURIER AND THE COURIER RECEIPT SHOULD ACCOMPANY THE ORIGINAL SET OF DOCUMENTS.
LAND AND SEA COMBINED BILL OF LADING IS ACCEPTABLE.
Charge 71 B ALL CHARGES OUTSIDE INDIAARE FOR APPLICANTS ACCOUNT.
Period for Pres 48 DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER DATE OF SHIPMENT BUT WITHIN THE VALIDITY
OF THE CREDIT.
Confrmat Instr*49 WITHOUT
Ins Paying Bank 78
+ALL DOCUMENTS MUST BE FORWARDED DIRECTLY TO US IN ONE LOT BY COURIER SERVICE.
+ON RECEIPT OF CREDIT CONFORMING DOCUMENTS AT OUT COUNTERS WE SHALL REMIT THE VALUE FOR YOUR ACCOUNT AS INDICATED BY YOU. Adv Thr/Bank 57 A//
BKCHCNBJ550
BANK OF CHINA
NANCHANG
（JIANGXI BRANCH）
Send Rec Info 72
/REC/THIS CREDIT WILL BE SUBJECT TO
//UCPDE-1993 REVISION PUBLICATION
//NO. 500 OF ICC PARIS FRANCE IN SO
//FAR AS THEY ARE APPLICABLE
Trailer MAC：A8D601A9
CHK：85D6CEFB2812
End of Message
有关合同条款
买卖双方于2001年11月1日签订2001BM0038号合同。
卖方的发票号为：01FP1005。
包装：共50 BALES，每包公量61KGS（以公量计价）.净重60KGS，毛重62KGS。
包装尺码：84 cm×71 cm×35 cm/包。
唛头：HETAMPURIA
NO. 1-50
MADE IN CHINA
买方于2001年11月5日开来信用证。
装运情况：2001年11月25日装船；起运港：上海，目的港：MUMBAI；拼箱。
船名航次：KOTA PERK ASA YPKl 11；承运人及提单签发人：FAN CHENG INTERNATIONAL TRANSPORTATION SERVICE CO.LTD.提单号：ESBOM01N23497A
国外船代：TOTAL TRANSPORT SYSTEMS P LTD-MUMBAI
TEL：91 22 2346511
货物由中国人民保险公司江西省分公司承保，保险单号码：NC35/SC0126
国外保险代理人：TATA TEA LIMITED
STANDARD CHARTERED BANK BLDG, MAHATMA
GANDHI ROAD, MUMBAI-4001 001 INDIA
TEL：2048355 2044344 TELEX：011-86983（TFIN-IN）
货物出运后，单据交中国银行江西省分行议付。
根据下面的合同和信用证缮制信用证所要求的议付单据一套。
销货合约
SALES CONTRACT
卖方NANJING TANG TEXTILE GARMENT CO.，LTD.编号No.：F01LCB05127
SELLER：HUARONG MANSION RM2901 NO. 85，日期DATE：Dec.26.2000
GUANJIAQIAO, NANJING 210005，CHINA地点SIGNED IN：NANJING, CHINA
买方FASHION FORCE CO..LTD
BUYER：P. O.Box 8935 NEW TERMINAL.ALT A.
VISTA OTTAWA. CAN ADA
买卖双方同意以以下条款达成交易：
This contract is made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.
允许3%溢短装，由卖方决定
With more or less of shipment allowed at the sellers'option
总值：USD THIRTY TWO THOUSAND SIX HUNDRED AND FORTY ONLY.
Total Value：
包装：CARTON
Packing：
唛头：FASHION FORCE
Shipping Marks：F01LCB05127
CTN NO. MONTREAL MADE IN CHINA
装运期及运输方式：NOT LATER THAN MAR.25，2001 BY VESSEL
Time of Shipment&Means of Transportation：
装运港及目的地：FROM：SHANGHAI
Port of Loading&Destination：TO：MONTREAL
保险：FOR 110%CIF INVOICE VALUE COVERING ALL RISKS, INSTITUTE
CARGO CLAUSES.
Insurance：INSTITUTE STRIKES. INSTITUTE WAR CLAUSES AND CIVIL COM-
MOTIONS CLAUSES.
付款方式：BY IRREVOCABLE LETTER OF CREDIT TO BE OPENED BY FULL
AMOUNT OF S/C.
Terms of Payment：PAYMENT AT SIGHT DOCUMENT TO BE PRESENTED WITHIN 21 DAYS AFTER DATE OF B/L AT BENEFICIARY'S ACCOUNT.
备注：1.PARTIAL SHIPMENTS：NOT ALLOWED.
Remarks：2. TRANSHIPMENT：ALLOWED
The Buyer The Seller
FASHION FORCE CO.，LTD NANJING TANG TEXTILE GARMENT CO.，LTD.
信用证全电本
2001 JAN 31 15：23：46 LOGICAL TERMINAL E102
MT S700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001
FUNC MSG700 UMR 06607642
MSGACK DWS765I AUTH OK, KEY B110106173BAOC53B, BKCHCNBJ BNPA****RECORD
BASIC HEADER F 01 BKCHCNBJA940 0542 725524
APPLICATION HEADER 0 700 1122 010129 BNPACAMMAXXX 4968 839712 010130 0028 N
*BNP PARIBAS（CANADA）
*MONTREAL
USER HEADER SERVICE CODE 103：
BANK. PRIORITY 113：
MSG USER REF. 108：（银行信用证通知专用章）
INFO. FROM CI 115：
SEQUENCE OF TOTAL*27：1/1
FORM OF DOC. CREDIT*40 A：IRREVOCABLE
DOC. CREDIT NUMBER*20：63211020049
DATE OF ISSUE 31 C：010129
EXPIRY*31 D：DATE 010410 PLACE IN BENEFICIARY'S COUNTRY
APPLICANT»50：FASHION FORCE CO.，LTD
P. O.BOX 8935 NEW TERMINAL, ALT A, VISTA OTTAWA, CANADA
BENEFICIARY*59：NANJING TANG TEXTILE GARMENT CO.，LTD.
HUARONG MANSION RM2901 NO. 85 GUANJIAQIAO，
NANJING 210005，CHIN A
AMOUNT*32 B=CURRENCY USD AMOUNT 32640
AVAILABLE WITH/BY*41 D：ANY BANK
BY NEGOTIATION
DRAFTS AT……42 C：SIGHT
.DRAWEE 42 A：BNPACAMM×××
*BNP PARIBAS（CANADA）
*MONTREAL
PARTIAL SHIPMENTS 43 P：NOT ALLOWED
TRANSSHIPMENT 43 T：ALLOWED
LOADING ON CHARGE 44 A：CHINA
FOR TRANSPORT TO……44 B：MONTREAL LATEST DATE OF SHIP. 44 C：010325
DESCRIPTION OF GOODS 45 A：
SALES CONDITIONS：CIF MONTREAL/CANADA
SALES CONTRACT NO. FO1LCB05127
LADIES COTTON BLAZER（100%COTTON，40SX20/140XGO）
STYLE NO. PO NO.QTY/PCS USD/PC
46-301A 10337 2550 12. 80
DOCUMENTS REQUIRED 46 A：
+COMMERCIAL INVOICES IN 3 COPIES SIGNED BY BENEFICIARY'S REPRESENT-ATIVE.
+CANADA CUSTOMS INVOICES IN 4 COPIES.
+FULL SET OF ORIGINAL MARINE BILLS OF LADING CLEAN ON BOARD PLUS 2 NON NEGOTIABLE. COPIES MADE OUT OR ENDORSED TO ORDER OF BNP PARIBAS（CANADA）MARKED FREIGHT PREPAID AND NOTIFY APPLICANT'S FULL NAME AND ADDRESS.
+DETAILED PACKING LISTS IN 3 COPIES.
+COPY OF CERTIFICATE OF ORIGIN FORM A.
+COPY OF EXPORT LICENCE.
+BENEFICIARY'S LETTER STATING THAT ORIGINAL CERTIFICATE OF ORIGIN FORM A, ORIGINAL EXPORT LICENCE, COPY OF COMMERCIAL INVOICE, DETAILED PACKING LISTS AND A COPY OF BILL OF LADING WERE SENT DIRECT TO APPLICANT BY COURIER WITHIN 5 DAYS AFTER SHIPMENT. THE RELEATIVE COURIER RECEIPT IS ALSO REQUIRED FOR PRESENTATION.
+COPY OF APPUCANT'S FAX APPROVING PRODUCTION SAMPLES BEFORE SHIPMENT.
+LETTER FROM SHIPPER ON THEIR LETTERHEAD INDICATING THEIR NAME OF COMPANY AND ADDRESS, BILL OF LADING NUMBER, CONTAINER NUMBER AND THAT THIS SHIPMENT, INCLUDING ITS CONTAINER, DOES NOT CONTAIN ANY NON-MANUFACTURED WOODEN MATERIAL, DUNNAGE, BRACING MATERIAL, PALLETS, CRATING OR OTHER NON-MANUFACTURED WOODENPACKING MATERIAL.
+INSPECTION CERTIFICATE ORIGINAL SINGED AND ISSUED BY FASHION FORCE CO.，LTD STATING THE SAMPLES OF FOUR STYLE GARMENTS HAS BEEN APPROVED, WHICH SEND THROUGH DHL BEFORE 15DAYS OF SHIPMENT.
+INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND 1 COPY ISSUED OR ENDORSED TO THE ORDER OF BNP PARIBAS（CANADA）FOR THE CIF INVOICE PLUS 10 PERCENT COVERING ALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES, INSTITUTE WAR CLAUSES AND CIVIL COMMOTIONSCLAUSES.
ADDITIONAL COND. 47 A：
+IF DOCUMENTS PRESENTED ARE FOUND BY US NOT TO BE UN FULL COMPLI-ANCE WITH CREDIT TERMS. WE WILL ASSESS A CHARGE OF USD 55.00 PER SET OF DOCUMENTS.
+ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OF BENEFICIARY.
+PCT MORE OR LESS IN AMOUNT AND QUANTITY IS ALLOWED.
+ALL CERTIFICATES/LETTERS/STATEMENTS MUST BE SIGNED AND DATED
+FOR INFORMATION ONLY, PLEASE NOTE AS OF JANUARY 4，1999 THAT ALL SHIPMENTS FROM CHINA THAT ARE PACKED WITH UNTREATED WOOD WILL BE BANNED FROM CANADA DUE TO THE THREAT POSED BY THE ASIAN LONGNORNED BEETLE.
+THE CANADIAN GOVERNMENT NOW INSIST THAT EVERY SHIPMENT EN-TERING CANADA MUST HAVE THE ABOVE DOCUMENTATION WITH THE SHIPMENT.
+BILL OF LADING AND COMMERCIAL INVOICE MUST CERTIFY THE FOLLOW-ING：THIS SHIPMENT, INCLUDING ITS CONTAINER DOES NOT CONTAIN ANY NON-MANUFACTURED WOODEN MATERIAL, DUNNAGE, BRACING MATERIAL PALLETS, CRATING OR OTHER NON MANUFACTURED WOODEN PACKING MATERIAL.
+BENEFICIARY'S BANK ACCOUNT NO. 07773108201140121
CHARGES 71 B：OUTSIDE COUNTRY BANK CHARGES
TO BE BORNE BY THE BENEFICIARY
OPENING BANK CHARGES
TO BE BORNE BY THE APPLICANT
CONFIRMATION*49：WITHOUT
INSTRUCTIONS 78：
+WE SHALL COVER THE NEGOTIATING BANK AS PER THEIR INSTRUCTIONS
+FORWARD DOCumENTS IN ONE LOT BY SPECIAL COURIER PREPAID TO BNP PARIBAS（CANADA）1981MCGILL COLLECE AVE. MONTREAL QC H3A 2W8 CANADA.
SEND. TO REC.INFO.72：THIS CREDIT IS SUBJECT TO UCP FOR
DOCUMENTARY CREDIT 1993 REVISION
ICC PUBLICATION 500 AND IS THE
OPERATIVE INSTRUMENT
TRAILER ORDER IS＜MAC：＞＜PAC：＞＜ENC：＞＜CHKS＞＜TNG：＞＜PDE：＞
MAC：F344CA36
CHK：AA6204FFDFC2
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