一、Processing the Export Consignment（in UK）
The task of processing the export order from the time of the initial enquiry until payment for the goods is received is an important one. Basically, it involves the execution of four contracts each within a certain timescale：the contracts of sale, fnance, insurance and carriage.All are interrelated and the order processing sequence of an export order is as follows：
Manufacturer receives, in export sales off ice, initial export enquiry；
Costing department calculates approximate total weight or volume of the finishedpacked goods；
Details of weight and measurement of goods are submitted to shipping department to obtain insurance and freight rates to destination delivery point（this involves obtaining quotations from freight forwarders and checking out documentation required such as export license, certificate of origin, etc.）；
Costing department completes non-transport calculations；
Credit controller obtains satisfactory status report on potential customer；
Insurance and freight quotation submitted to costing department to formulate overall quotation；
Formal quotation prepared including currency, terms of delivery（Incoterms 2000）and required terms of payment；
Quotation sent to prospective overseas buyer-it includes a validity clause；
Telex, fax or electronic mail sent asking buyer to expedite reply；
Purchase order（offer）received；
Export sales office checks out stock availability, manufacturing lead time and delivery schedules；
Export sales offce re-checks credit status report and notes any change from item 5；
Agree to accept order only if customer will pay by confrmed letter of credit；
Export sales offce raises order acknowledgement（acceptance）to establish sales contract；
Export sales offce despatches acknowledgement to buyer（NB：if seller not being paid by letter of credit, pass to item 23）；
Await receipt of letter of credit if item 13 applies；
Letter of credit received；
Export sales offce checks out whether all the conditions can be met；
Export sales offce requests amendment or extension to letter of credit；
Export sales offce awaits amendment or extension to letter of credit；
Export sales offce receives amendment or extension to letter of credit and checks out all the conditions have now been met；
Export sales office confirms all the conditions have now been met and despatches acknowledgment to the buyer；
Export sales offce issues authority for the goods to be manufactured and packed.（The task of monitoring progress of manufacture of goods and packaging is handled by the Shipping Department who maintain close liaison with the Production Department to ensure the despatch date is maintained within the timescale as defned in the letter of credit, export or import license, and that cargo space is booked on carrier's flight, sailing or trailer）；
Shipping Department establishes total weight and measurement of packed goods and has the completed order checked out；
Shipping Department raises shipping documents and cargo shipping instructions noting any letter of credit conditions including any pre-shipment inspection obligations；
Pre-shipment inspection completed（if applicable）and clean report of fndings issued. Goods despatched to airport, seaport, inland clearance depot, etc.in accordance with the terms of sale Incoterms 2000 and freight forwarders or buyer's agent instructions（documents to be provided include BL/AWB/CMR consignment note, packing list, export license, certifcate of origin, certifcate of insurance, commercial invoice, etc）.The range and nature of the documents will vary by commodity, terms of sale or destination country.These will be provided by the seller.The task of processing cargo through customs is likely to be undertaken by the freight forwarder, unless the seller has the goods cleared under the local export control arrangement, in which case the seller handles all the export documentation and customs clearance arrangements；
Await shipping documents；
Shipping documents received confirming goods despatched on specified flight, sailing or trailer-buyer informed；
Documents checked by Shipping Department-errors found, and corrected documents requested；
Receive corrected documents；
Shipping Department collates documents and letter of credit；
Seller raises bill of exchange signed by a director；
Shipping Department checks all documents against letter of credit；
Shipping Department presents all documents to the bank within agreed timescale；
Seller awaits payment or acceptance of the bill of exchange；
Seller receives funds from the bank（if the funds are not in the seller's currency（i. e.sterling），the exporter should sell at spot or place, against which finance should have been arranged under 15）；
Legal requirements followed such as VAT. It will be appreciated the foregoing arrangements will vary by circumstances and many companies computerize their export consignment processing.A critical area of variation is the terms of payment, the method of carriage and the customs arrangements.It is important to bear in mind the seller is responsible for providing the buyer with all the requisite documents to enable the goods to be processed and imported through customs in the destination country.These must be checked out by the seller.The overall factor to bear in mind is to adhere to the timescale to ensure the goods arrive on the agreed date, and all the documents are in order to support the consignment arriving in a quality condition.
二、Presentation of Documents to the Bank：Checklist
When preparing his or her documents for presentation to the bank, the exporter should bear in mind the following points which can form a checklist.
All the documents are presented within the expiry date.
Goods are shipped within the stipulated period.
Documents are presented to the bank within 21 days of the date of shipment or despatch or such shorter time as laid down in the letter of credit.
The aggregate amount of the drawing is within the credit amount.
All documents requiring endorsement are correctly endorsed, for example, bills of lading, bills of exchange, insurance documents.
Invoices contain exact credit description.
Invoices are addressed to the importer.
Invoices contain exact license numbers and/or certifications required by credit and such certifcations are signed and must be worded exactly as specifed in the credit.
Invoices show terms of shipment mentioned in the credit.
Quantity, weight-both gross and net-shipping marks, unit price, etc. agree with credit and with all the relative documents.
Bills of lading show goods“onboard”a specifed named vessel.
Bills of lading show correct name and address of party to notify.
Bills of lading are in a full set of signed originals（that is，2/2，or 3/3）or as called for by the credit.
If FOB shipment, ensure bills of lading show freight payable at destination.
If CFR or CIF shipment, ensure bills of lading are marked“freight paid”or“freight pre-paid”.
Insurance document is in currency of credit.
Insurance is for correct value（for example, as specifed in the credit）.
Export documents required（UK）
Insurance covers all the risks as specifed in the credit.
Original letter of credit accompanies the presentation.
The insurance document is dated prior to despatch of the goods or specifcally states that cover is effective from shipment date.
Insurance certifcate is not presented where credit stipulates insurance policy.
The foregoing checklist must not be regarded as exhaustive, it merely deals with the salient points. To the exporter dealing with a documentary letter of credit, the following data must be contained on it relative to a consignment by sea.
The name and address of the benefciary.
The type of credit（revocable or irrevocable）.
The amount of credit in sterling or a foreign currency.
Whether the credit is available for one or several drawings or shipments.
The expiry date.
The name of the party on whom the drafts are to be drawn and whether they are at sight or of a particular tenor.
Precise instructions as to the documents against which payment is to be made.
A brief description of the goods covered by the credit（too much detail may give rise to errors which can cause delay）.
Shipping details including whether transshipments are allowed. The names of the ports of shipment and discharge should also be recorded, and the latest date for shipment.
The terms of contract and shipment（that is, whether ex-works9FOB or CIF）.
Credits should further state that they are subject to the Uniform Customs and Practice for Documentary Credits（1993 UCP）International Chamber of Commerce Publication No. 500.A new edition UCP600 may be published by ICC in 2007.
The following checklist must be rigorously adopted by the exporter when handling the letter of credit.
Is it confrmed by a British bank?
Is the quantity described correct?
Is partial shipment permitted or required?
Is the letter of credit irrevocable?
Is the name of the exporter and that of the customer complete and spelt correctly?
Is shipment permitted from any place in the UK, or only one named point?
Does the named destination quoted（port of discharge）agree with the letter of credit?
Are the following needed?
（a）export licence；
（b）import licence；
（c）exchange licences.
Is the letter of credit amount sufficient to the quotation?The following aspects should be checked：
cost of goods plus proft element；
inland transport cost to ship, including wharfage and handling charges at port of loading, or similar charges relative to air freight or air freight charges；
shipping-sea freight or air freight charges；
forwarding fees；
consular fees；
insurance cost；
inspection and/or miscellaneous charges.
If it is“on-deck”cargo, does the letter of credit authorize“on-deck”shipment?
Compare the contract of sale with the letter of credit to ensure its compatibility.
If a chartered vessel is involved, does the letter of credit state, charter-party/bill of lading acceptable?
Can the exporter comply with the insurance risk required in the letter of credit and does the credit request a policy or certifcate?
Does the expiration and shipping date give suffcient time to assure payment?
Is the letter of credit irrevocable?
Can the exporter obtain the following relevant executed documents to conform with the letter of credit?
bill of lading；
air waybill；
parcel post receipt；
invoice packing list；
consular invoice；
certifcate of origin；
insurance policy or certifcate；
certifcate of inspection；
certifcate of quality；
certifcate of health；
pre-shipment inspection-Clean Report of Findings.
Circumstances do arise which make it impossible for the exporter to present docu-ments to the bank exactly as stipulated or within the prescribed time. Moreover, unforeseen circumstances can arise.In such situations, a number of options exist for the exporter after presenting the documents to the bank.
Request the advising bank to fax, telex or e-mail the issuing bank for permission to effect payment despite discrepancies in the documents. The actual fax, telex or e-mail cost would be for the benefciary's account.
Ask the advising bank to accept a guarantee order that the exporter requests payment against an undertaking to hold the bank harmless for any loss or damage incurred through making payment against presentation of irregular documents.
Instruct the advising bank to send draft and documents to the issuing bank on a collection basis, that is, documents to be delivered to the importer against authority to pay.
In circumstances where the documents can be corrected or amended, the exporter should arrange for this to be done ensuring that the documents are returned to the paying bank as soon as possible but within the expiry date of the credit. The exporter should remember to check the reverse of, and any attachment to, the credit；further terms and conditions may appear and form an integral part of the credit.Basically, the simpler the credit terms between the exporter and the importer, the easier it is for trade to take place and expand between the parties and countries concerned.
Although it is often desirable for the UK exporter to ensure that the credit is opened in sterling, that is, the currency of his or her country, this may not be possible and a foreign currency may be used. In the EU the euro is adopted for international trade transactions within the euro-zone.To protect himself or herself from any losses due to rate fluctuations in the period between the time he or she ships the goods and receives payment»he or she may wish to sell the foreign currency forward to his or her bank.The bank will quote him or her a special rate and, no matter what happens to the exchange rate in the meantime, the importer knows exactly how much he or she will receive.On the other hand, there may be distinct advantages in invoicing in foreign currencies.
In circumstances where extended credit is granted to the importer, the beneficiary should be contracted to pay interest and will receive an acceptance or usance credit providing for payment at a future date.
At the time of drawing up the contract, the period, rate and method of payment of interest should be agreed with the importer and can be incorporated in the price, or the importer could ask his or her bank to add a clause in the credit stating that the interest is for the importer's account and may be claimed accordingly. Alternatively, the term“discount charges are for buyer's account”could be incorporated in the credit terms.Interest rates fluctuate, sometimes on a daily basis.
Following presentation of documents in order, the accepted bill can be discounted（that is, sold to a discount house）usually by the bank accepting the bill, or by the benefciary's own bankers. An interest charge is levied by the discount house which, if for the buyer's account, will be paid by the importer.In effect, the benefciary then receives settlement as if the bill had been drawn at sight.
If the credit makes no reference to settlement of the discount charge, the bill can still be discounted at any time, but the interest charge levied should be for the benefciary's account. Unless the credit specifes that drafts are needed in duplicate, a single draft will be acceptable.
Many credits stipulate the name of the port from which shipment is to be made but in some circumstances it may be advantageous to the exporter for shipment to be allowed“from any UK port”，thereby providing a choice. This must be arranged in consultationwith the importer and provides a degree of flexibility.It can be extended to include the port of discharge.
There are three features which are basic for export success in terms of documentation；namely quality of management quality of staff, and effective communication. Exporters are not simply selling a product, they are also selling their-hopefully-effcient service.It is vitally important to examine each problem as it arises, to obtain correct information without delay, to use it effectively and to make correct decisions.
The overseas customer has the same attitude to business detail as the good business-man in the UK. Hence, he or she will be impressed by clarity and accuracy and will be suspicious of the exporter who fails to produce the correct documents in the correct sequence.Export documents must be precise and accurate.Documentation is required for the following reasons：
To provide a complete and specifc description of the goods including values and all relevant details so that goods can be correctly assessed for customs purposes.
Documents may be needed for exchange control regulations-quantitative or quota restrictions and also for statistical purposes.
The buyer requires the relevant documents for his or her own purposes, for example, in order to obtain the goods.
Delays in the delivery or despatch of shipping and pther documents has reached serious proportions in recent years and has resulted in excessive delays in despatching goods. These delays have arisen for many reasons which can be summarized as follows.
Non-availability at time of despatch of commercial invoices and packing lists.
Late submission of bills of lading by manufacturers and/or shippers to shipping companies, etc.
Delay in releasing bills of lading by shipping companies.
Errors in compilation of bills of lading, insurance certifcates, etc.
Delays in communication between clerical staff in seaports, airports, ICDs, dry ports and CFS and shippers.
Delay in obtaining necessary consular invoices.
Inadequate scrutiny at time of receipt of letters of credit.
Delay by banks in processing documents due to discrepancies found in them.
Delay due to one or more of the following：
letter of credit expired or withdrawn；
partial shipment, i. e.only part of consignment sent；
stale or incorrectly completed bill of lading；
insurance certifcate not enclosed, or dated after shipment, or cover incorrect in terms of value or currency；
incorrect invoices, consular documents or draft drawn incorrectly.
Documents sent by surface post when they could be delivered by air.
Documents sent to small local branches of banks when the main or foreign branches deal with shipping documents.
Wrongly completed documents including customs invoices delaying customs clearance. To overcome the foregoing problem, the exporter should do the following；
employ the professional services of a freight forwarder；and/or
provide an adequately trained staff of good calibre；(www.xing528.com)
study the letter of credit carefully so there is time for amendments to be made if necessary and send copy to freight forwarder；
apply the aligned documentation system（This involves the use of the simplifed method of documentation with standard-size forms. By engaging the aligned system and mechanization, and one-run series of production, the complete operation is speeded up）；
maintain a record of documents flow and status reports in order to isolate consistent bottlenecks with a view to correction；
utilize fully electronic mail and other aids for the rapid transmission of information when appropriate；
develop a computerized documentation system.
Finally, it must be stressed that an increasing number of multinational industries en-trust their international trade distribution and product sourcing arrangements to mega-container operators, logistic divisions. Two market leaders in this field are P&O Nedlloyd and Hapag-Lloyd-the latter involving Pracht Forwarding and Logistics.Such developments have arisen through more sophisticated production and distribution systems developed globally—materials sourcing from one country, production and assembly in two or more countries, followed by distribution worldwide.
（一）Pre-shipment Inspection Certificate
An increasing number of shippers and various organizations, authorities and governments in countries throughout the world are now insisting on inspection of goods. This embraces their quality， the quantity being exported and the price（s）proposed and market price（s）comparison at the time of shipment.An organization which undertakes such work—which can extend to transhipment en route-is the Societe Generale de Surveillance（SGS）or ship classification societies such as Bureau Veritas.The SGS representative will examine the goods at the place of manufacture or assembly prior to despatch.This is to ensure they comply with the description found in the export sales contract, bill of lading or export invoice.Subsequently the goods will be examined and checked as they are loaded into the container or onto the ship.In situations where sellers are at variance with SGS opinion, they may present their position to the SGS principals, either directly or through the importer.
If everything is in order, a clean report of findings（CRF）will be issued by SGS to their principals. This is required together with other commercial documents such as the billof lading, the letter of credit, the invoice in order to obtain payment via the commercial bank and/or customs clearance import.If a non-negotiable report of fndings（NNRF）is issued by SGS the seller（exporter）may opt to discuss the matter with the principal involved, who remains the final arbiter.Such a situation arises where goods are shipped be-fore SGS inspection has taken place.In due course, SGS will issue the pre-shipment inspection certifcate to confrm the goods have been supplied in accordance with the contract.
The SGS do not have the right to approve or prevent shipment of the goods. The opinion expressed by SGS is given after all the factors are provided to SGS by the seller.It is made in good faith but without any liability to the seller for any loss, damage or expense arising from the issuance of the report of fndings.Currently some 35 countries require that both the letter of credit and contracts relevant to the import of goods contain a condition that a Clean Report of Findings covering quality, quantity and price must be presented together with other documents required to negotiate payment.
The International Federation of Inspection Agencies（IFIA），on behalf of the members administering government-mandated pre-shipment inspection programmes, is promoting the following Code of Practice to be observed by those members.
Activities of pre-shipment inspection companies（hereinafter“PIC”）in the country of export may be undertaken on behalf of a foreign government, government agency, central bank or other appropriate governmental authority and may include；
physical inspection for quantity and quality of goods；
verifcation of export prices»including fnancial terms of the export transaction and currency exchange rates where appropriate；
support services to the customs authorities of the country of importation.
The general procedures for physical inspection of goods and the examination of the price of exports out of any particular country will be the same in all exporting countries and the specific requirements established by the importing country will be administered by the PIC in a consistent and objective manner.
The PIC will provide assistance to exporters by furnishing the information and guidelines necessary to enable exporters to comply with the pre-shipment inspection regulations of the importing country. This assistance on the part of the PIC is not intended to relieve exporters from the responsibility of compliance with the import regulations of the importing country.
Quantity and quality inspections will be performed in accordance with accepted national and international standards.
The conduct of pre-shipment activities should facilitate legitimate foreign trade and assist bona fde exporters by providing independent evidence of compliance with the laws and regulations of the importing country.
Pre-shipment activities will be conducted and the Clean Report of Findings, or notice of non-issuance thereof, will be sent to the exporter in a timely and convenient manner.
Confdential business information will not be shared by the PICs with any third party other than the appropriate government authority for which the inspection in question is being performed.
Adequate procedures to safeguard all information submitted by exporters will be maintained by the PIC, together with proper security for any information provided in confdence to them.
The PIC will not request from exporters information regarding manufacturing data related to patents（issued or pending）or licensing agreements. Nor will the PIC attempt to identify the cost of manufacture, level of proft or, except in the case of exports made through a buying agent or a confrming house, the terms of contracts between exporters and their suppliers.
The PIC will avoid conflicts of interest between the PIC, any related entities of the PIC or entities in which the PIC has a financial interest, and companies whose shipments the PIC is inspecting.
The PIC will state in writing the reason for any decision declining issuance of a Clean Report of Findings.
If a rejection occurs at the stage of physical inspection, the PIC will, if requested by the exporter, arrange the earliest date for re-inspection.
Whenever so requested by the exporter, and provided no contrary instruction has been issued by the government authority, the PIC will undertake a preliminary price verifcation prior to receipt of the import licence on the basis of the binding contractual documents, pro forma invoice and application for import approval. An invoice price and/or currency exchange rate that has been accepted by the PIC on the basis of such preliminary price verifcation will not be withdrawn, provided the goods and the previously submitted documentation conform with the information contained in the import licence.The CRF, however, will not be issued until appropriate fnal documents have been received by the PIC.
Price verifcation will be undertaken on the basis of the terms of the sales contract and it will take into consideration any generally applicable and allowable adjusting factors pertaining to the transaction.
Commissions due to an agent in the country of destination will be treated in confdence by the PIC and will be reported to the appropriate government authority only when so requested.
Exporters or importers who are unable to resolve differences with the PIC may appeal in writing, stating facts of the specific transaction and the nature of the complaint, to a designated appeals offcial of the PIC. Exporters wishing to appeal the results of a pre-shipment inspection may also seek review of the decision of the PIC in the importing country.
In cases where a PIC is considered not to have observed any article of this Code ofPractice, this may be reported to the Director-General of IFIA.
The World Trade Organisation's Uruguay round of talks in 1994 established an independent review procedure administered jointly by an organization representing PIC Agencies and an organization representing exporters-to resolve disputes between an exporter and PIC Agency. The obligations placed on PIC user governments include non-discrimination, transparency, protection of confdential business information, avoidance of unreasonable delay, the use of specifc guidelines for conducting price verifcation and the avoidance of conflicts of interest by the PIC Agencies.
The Pre-shipment Inspection System（PIS）has been introduced for the following reasons.
To minimize the loss of foreign exchange through over-invoicing；concealed com-mission payments and illegal money transfers.
To minimize losses of revenue and duty payments through under-invoicing.
To reduce evasion of import controls and help combat smuggling.
To help control landed prices and therefore control local inflation.
To avoid dumping of cargo through the incidence of shipping merchandise of substandard goods.
To avoid the incidence of loss through shipment of underweight cargo or short shipments.
（二）Introducing the Inspection Company
Business/Job Description
Inspection companies are in the business of providing testing services for exporters, importers, export authorities and import authorities. Inspection companies are often licensed by government agencies or have professional affliations with recognized industry groups.
In order to protect the health, safety and economic well-being of its citizens, many countries require inspections for products before they may be imported. Some countries require that samples of products be sent in advance of the full shipment for testing by laboratories within the country of import, while others are satisfed with certifcates generated in the country of export prior to shipment.
Range of Services
In the course of fulflling its responsibilities, an inspection company may：
Inspect shipments for verifcation of quantities，
Inspect shipments for product quality, and
Inspect shipments for compliance with country of export or country of import regulations.
Documents Issued by Inspection Firms
Documents issued by inspection frms include：
The general Certifcate of Inspection.
The Phytosanitary Certifcates for plants and plant products.
The Veterinary Health Certifcate for live animals, meat and meat by-products.
The Safety Testing Certifcate for consumer products（i. e.toys, electric heaters, automobiles, etc.）.
The Fumigation/Sterilization Certifcate for wood or fber packaging materials.
The Dangerous Goods Certifcate for dangerous and hazardous materials.
The Quality Certifcate for everything from milk, butter and cosmetics to woven baskets, rolled steel sheeting, and human hair wigs.
（三）Health Certificate
A health certifcate is issued when agricultural and animal products are being exported to certify they comply with the relevant legislation in the exporter's country. It is issued at the importer's request to comply with the countryys health regulations and confirms the product was in a good condition at the time of inspection-prior to shipment-and fit for human consumption.A health certifcate issued in the UK confrms that the Food Hygiene Regulations have been complied with.
（四）Weight Certificate
A weight certificate confirms that the goods accord with the weight specified on the bill of lading, invoice, certifcate of insurance or other specifed document. In so doing it confrms to the buyer, seller, insurance company or other specifed party that the goods were at a specifed weight at the time of shipment.It is requested by the importer to confrm the weight of the goods is in accord with the export sales contract at the time of shipment.It is usually required under a letter of credit involving a bulk cargo shipment.
（五）Inspection Certificates
In some situations, the buyer may request and the seller may agree to a preshipment inspection；in other cases, preshipment inspection may be required by the buyer's government. If there will be preshipment inspection, one of the documents provided as part of the export documentation is the certificate issued by the inspection company.Sometimes the inspection certificate will be furnished directly to the buyer（or the buyer's government by the inspection company, but other times the seller must provide the inspection certifcate to the bank, as for example in a letter of credit transaction specifying that an inspection certifcate is required in order to obtain payment.
Although the list tends to change frequently, countries requiring preshipment inspec-tion include Angola, Argentina, Bolivia, Burkina Faso, Burundi, Cambodia, Cameroon, Central African Republic, Democratic Republic of Congo, Ecuador, Ethiopia, Guinea, Iran, Malawi, Mall, Mauritania, Mexico（certain goods），Moldova, Nigeria, Peru, Rwanda, Uzbekistan, and Zanzibar.
（六）Quality Certificate
A quality certificate is issued by the exporter and confirms for the importer that the quality/specifcation of a particular consignment of goods is in accord with the export sales contract at the time of shipment. It is usually required under letter of credit terms.
三、Foreign Customs Laws
The countries of export destination may have absolute quotas on the quantity of products that can be imported. Importation of products in excess of the quota will be prohibted.Similarly, it is important to identify the amount of customs duties that will be assessed on the product, which will involve determining the correct tariff classification for the product under foreign law in order to determine whether the tariff rate will be so high that it is unlikely that sales of the product will be successful in that country, and to evaluate whether a distributor will be able to make a reasonable profit if it resells at the current market price in that country.It would be especially important to confrm that there are no antidumping, countervailing, or other special customs duties imposed on the products.These duties are often much higher than regular ad valorem duties, and may be applied to products imported to the country even if the seller was not subject to the original antidumping investigation.
Some countries, such as Ethiopia, Belarus, Cambodia, Yugoslavia, Kazakhstan, Lebanon Liberiaf Saudi Arabia and Ukraine do not fully adhere to the GATT Valuation Code and may assess duties on fair market value rather than invoice price.
Another problem is“assists”. If the buyer will be furnishing items used in the production of merchandise, such as tools, dies, molds, raw materials, or engineering or development services to the seller, the importer of record（whether that is the buyer or the seller through an agent）may be required to pay customs duties on such items, and the seller may be required to identify such items in its commercial invoices.
Many countries have severe penalties for import violations；for example, France assesses a penalty of two times the value of the merchandise, India a penalty of fve times the value of the merchandise, and China confscates the merchandise.
One source for foreign customs service contact information is the World Trade and Customs Directory published by Arrowhead World Regulatory Directories.
In any case, where there is doubt as to the correct classifcation or valuation of the merchandise, duty rate, or existence of assists, the importer（whether buyer or seller）may wish to seek an administrative ruling from the foreign customs agency. This will usually take some period of time, and the seller and buyer may have to adjust their production and delivery plans accordingly.
四、U.S.Customs Considerations
Various aspects of the U. S.Customs laws as they affect potential importers should be considered in greater detail；however, there are a number of items that should be part of the importer's preliminary planning.
（一）Utilization of Customs Brokers
Whether or not an importer should utilize a customs broker primarily depends upon the amount of imports the importer will have, and the number and expertise of its own personnel. If the importer has suffcient personnel with suffcient expertise, these people can be trained to handle the importing procedures and documentation themselves.Even large importers, however, often use the services of a customs broker.The most difficult problem may be the selection of a customs broker.There are many customs brokers with varying levels of expertise and various levels of fnancial stability.More importantly, some customs brokers are more familiar with certain types of products.Today, it is becoming increasingly important that the customs broker have automated electronic interface with the U.S.Customs Service and the ability to process documentation electronically.Interviews with a number of potential brokers and a frank discussion of the products and quantities that the importer intends to import, the source countries, and the brokers'capabilities are worthwhile.A visit to the brokers'premises may be even more helpful.
This concern and effort is more than merely academic. The broker acts as the agent for the importer, and, therefore, even though the importer may pay a fee to the broker expecting to obtain the broker's expertise, if the broker makes a mistake or error, the U.S.Customs Service ill attribute the responsibility therefor to the.importer, the principal.For example if the broker fails to pay customs duties to the Customs Service that were paid to the broker by the importer, the importer may be required to pay twice.In performing its services, the broker will require a power of attorney from the importer.However, the importer should be aware that many customs brokers expand upon the standard power of attorney and include a number of other provisions（which are designed to protect the broker and not the importer）in the form that they furnish to the importer.The importer should review the power of attorney and make appropriate modifcations.The broker should at least agree to indemnify and hold the importer harmless from any penalties, costs, or damages due to the broker's negligence or errors.Another form useful in instructing the broker what services the importer desires on each importation is an importer's letter of instruction.
In the event that a broker is intransigent and refuses to perform its services as required by law, an importer can request that license revocation proceedings be initiated by the U. S.Treasury Department Customs Service.
Importation Bonds
In order to import merchandise into the United States, it is necessary for the importer to obtain a bond from a surety company. This is to guarantee that all customs duties, customs penalties, and other charges assessed by Customs will be properly paid even if the importer goes bankrupt.There are essentially two types of bonds：the single transaction bond and the continuous bond.Single transaction bonds cover single importations, may be for as much as three times the value of the goods depending upon the goods, and are only practical for the importer engaged in very few importations.Continuous bonds are issued to cover all of the importations of an importer for a particular time period, usually one year.The amount is usually equal to 10 percent of the total customs duties paid for the previous year or reasonably estimated for the current year, but not less than$50，000.Obviously, before a surety company will provide the importation bond, it will be necessary for the importer to make application undergo a credit investigation, and show fnancial stability.Customs brokers have their own customs bonds, and will sometimes handle imports for importers under the coverage of their bond.An application to file a continuous bond and the bond must be filed with the District Director of Customs where the goods are entered.
Importer's Liability and Reasonable Care
The company that intends to import should fully comprehend that liability for all U. S.customs duties, penalties, and charges is the responsibility of the importer.The U.S.Customs Service generally will not have jurisdiction（or it will be too much trouble for it to obtain jurisdiction）over the foreign supplier to collect or assess any customs penalties.Ordinarily, the importer may feel that there is a reasonable risk in importing and paying the normal（for example，5 percent）customs duties.However, if certain events occur, such as the imposition of antidumping duties, or if false documents, even documents furnished by the foreign supplier（such as commercial invoices），are fled with the U.S.Customs Service in connection with the importation, whether intentionally or accidentally, the importer's liability can dramatically escalate, including the imposition of substantial criminal fnes and civil penalties amounting to the full domestic value of-not just the customs duties on-the merchandise.This liability can extend backward up to fve years from the date of violation or, in the case of fraud, fve years from the date of discovery of the violation by the U.S.Customs Service.Under the Customs Modernization Act, the importer is now required to use“reasonable care”in determining the value, classifcation, and admissibility of imported merchandise.
In order to avoid some of these risks, the buyer may decide to insist that the exporter act as the importer of record. This can be done if the exporter establishes a branch offce or subsidiary company in the United States, or if the exporter obtains a bond from a surety company incorporated in the United States and the exporter appoints a person in the United States in the state of the port of entry who is authorized to accept service of process in the event of any court action commenced against the exporter.The broker can also act asthe importer of record but, because of the potential liability, it will normally seek to relieve itself from this responsibility by asking the importer to sign an Owner's Declaration.
Application for Importer's Number
Companies that have not previously engaged in importing must file an application for an importer's number with the U. S.Customs Service（either the Data Center in Washington D.C.，or the nearest Customs District Office）.（When the importer's name or address changes, it should fle an amendment to this application.）Customs will notify the applicant of its assigned importer's number.This number must be used on many documents that the importer or its broker will fle with the U.S.Customs Service on future importations.Usually, it will be the importer's Federal Employer Identifcation Number or, in the case of an individual importer, the Social Security number.
Ports of Entry
The importer should determine what the appropriate ports of entry in the United States should be. If goods are traveling by air or by ship, it will be easy enough to determine their place of arrival.However, where the goods are unloaded is not necessarily the place where customs entry will be made.Goods can be unloaded on the East or West Coast and transported inbond to an inland port of entry for the fling of entry documents and release from Customs custody.Because of the congestion that may occur at certain ports, sometimes efficient importing may mandate the use of ports that would not normally be considered.In addition, there are situations where different U.S.Customs offces will treat importations differently.This port shopping is not illegal；however, if an importer has sought a determination of a classification and proper duty for a prospective import at one porttunder new Customs regulations, the importer must disclose its inquiry and answer to any other port where it may enter merchandise.Finally, in some cases, such as the importation of livestock and animals entry is permitted only at certain designated ports of entry.
Import Quotas
Through legislation, enacted as often as yearly, the U. S.Congress imposes quotas on different imported merchandise.Quotas may be worldwide or related to specifc countries.Some quotas are absolute；that is, once a specifc quantity has been entered into the United States, no further imports are permitted.Currently, wheat gluten is the only commodity subject to an absolute quota.
Most quotas are tariff-rate quotas, meaning that a certain quantity of the merchandise is entered at one duty rate, and once that quantity has been exceeded-for the United State as a whole, not for the specifc importer-the tariff duty rate increases. Thus, the importer can continue to import, but it will have to pay a higher tariff duty.Examples of tariff-rate quotas are certain milks and creams, anchovies, brooms, ethyl alcohol, olives, mandarin oranges, tuna, upland cotton, and tobacco.
Additionally, there are specifc tariff-rate quotas for products under the jurisdiction of. the U.S.Department of Agriculture, which require the importer to have an import license.
With a license the importer may import at a lesser duty rate；without a license, the import-er may still import the product, but it must pay a higher duty rate. Examples of the Department of Agriculture quotas are certain butters, sour creams, dried milks or creams, butter substitutes, blue-molded cheese, cheddar cheese（except Canadian cheddar），American-type cheese, Edam and Gouda cheeses, Italian-type cheeses, Swiss or Emmentaler cheese9 and cheese substitutes.
Under the NAFTA agreement, there are also specifc tariff-rate quotas for products imported from Mexico including certain dried milks and creams condensed and evaporated milks and cream, cheese, tomatoes, onions and shallots, eggplants, chili peppers, watermelon, peanuts, sugars derived from sugarcane or sugar beets, orange juice, cotton, and brooms. Imports of some products from both Canada and Mexico are subject to tariff-rate quotas such as certain cotton, man-made fber, or wool apparel, and cotton or man-made fber fabrics and yarns.
Following the Uruguay Round negotiations of the General Agreement on Tariffs and Trade（GATT），specific tariff-rate quotas on certain products were also implemented. These quotas include beef, milk and cream, dried milk and cream, dairy products, condensed or evaporated milk and cream, dried whey, Canadian cheddar cheese, peanuts, sugar（including sugarcane），certain articles containing sugar, blended syrups, cocoa powder, chocolate, chocolate crumb, infant formula, mixes and doughs, peanut butter and paste, mixed condiments and seasonings, ice cream, animal feedcottoncard strips made from cotton, and fbers of cotton.
The importation of textiles and textile products may, pursuant to Section 204 of the Agricultural Act of 1956，be subject to quota, visa, or export-license requirements and addi-tional entry requirements including declarations identifying the fabricated components from some countries. Mere possession of the export visa will not guarantee entry into the United States, since only a fnite quantity is allowed admission throughout the year.If the quota closes between the time the visa is issued by the foreign government and the shipment arrives in the United States, it will not be released until the quota re-opens for the next period.There are currently sixty countries subject to textile controls.
Finally, so as not to harm U. S.farm production, there are tariff-rate preferences for certain vegetables and flesh produce when entered during the peak growing season in the United States.Importers of produce during peak season will be assessed a lower duty rate.However, in the off season, the tariff classifcation and associated duty rate are higher.
Before agreeing to purchase products for importation and in planning the cost of the product, the importer must ascertain in advance whether any absolute or tariff-rate quotas exist on the merchandise.
Antidumping, Countervailing, and Other Special Duties
Before entering into an agreement to purchase products for importation, the importer should specifcally confrm whether that product is subject to an antidumping or countervailing duty order of the U. S.Department of Commerce（administered by the U.S.Customs Service）or to a special duty imposed under Sections 201 or 406 of the Trade Act of 1974.When goods are subject to one of these orders, the amount of customs duties（which are payable by the importer）can be much greater than on ordinary importations.While in recent years manufactured items have been subject to a relatively low rate of normal duty（in the range of 3-5 percent），cases under these laws exist where duties of as much as 300 percent of the value of the goods have been assessed.Furthermore, U.S.Customs regulations prohibit the reimbursement by the foreign supplier to the U.S.importer if the U.S.importer pays antidumping or countervailing duties.Where goods are subject to an antidumping or countervailing duty order, the importer will be required to sign a certifcate for the U.S.Customs Service under penalty of perjury that it has not entered into any agreement for reimbursement of such duties.When an importer is negotiating the price for purchase from the foreign supplier, it is important for the importer to ascertain the price at which the foreign supplier is selling in its own country and for export to third countries.This will help the importer determine whether there is a risk that an antidumping investigation can be initiated in the future on the imports of the product being purchased.Furthermore, if the importer determines that the goods are already subject to an antidumping order, it can take certain steps, such as insisting that the exporter act as the importer of re-cord, becoming a related party to the seller or substantially transforming the merchandise in a third country, to reduce or eliminate the dumping risks.
Classifcation
Before importing and during the time that the importer is trying to calculate the potential duties payable on the imported product, it will be necessary for the importer to ascertain the correct customs classifcation for the product. Under the Customs Modernization Act, an importer must use“reasonable care”in classifying the product.As of January 1，1989，the United States became a party to the Harmonized Tariff System（HTS），a new commodity classifcation system that has been adopted in sixty-fve countries.The attempt has been to standardize among those countries a common classifcation system for all merchandise.The HTS classifcation system is extensive.All merchandise is classifed in some provision of this tariff system, including a catch-all provision for items not elsewhere specified.Only by identifying the appropriate classification in the HTS can the importer ascertain the duty that will be payable on the imported product.Sometimes, in order to attempt to classify the merchandise, the importer will have to obtain information from the exporter-for example, which material constitutes the chief value when the goods are classifed by component material.
Unfort unately, identifcation of the correct classifction is not always easy. Not only can an item be classifed uder two or more classifcations（such as individual items or as a set or system），but in some cases, such as the develoment of new commercial products, no classifcation may be imediately apparent.In that event, it may be necessary to request aclassifcation ruling from the U.S.Customs S ervice.Some rulings are informal and can provide useful guidance for planning purposes.However, if t he importer wants to have assurance of a certain duty rate（and not a surprise duty increase at some later date），it is necessary to seek a binding, formal ruing from the U.S.Customs Service.（See su bsection 18，below.）It goes witout saying that tariff classifcation opinions offered by customs broke rs are not binding on the U.S.Customs Service and can only be regarded as knowledgea-ble guesses.The classifcation should be checked each year since products are sometimes reclassifed by the Cust oms Service.
Valuation
When the importer imports merchandise, it is generally required to state a value for the mer-chandise on the documents fled with the U. S.Customs Service, and the seller will be required to fur-nish the buyer with a commercial invoice evidencing the sales price.Under the Customs Modern-ization Act, an importer must use“reasonable care”in determining the value of the merchandise.Even when the item is dutyfree, for U.S.import balance of payment statistical purposes, the De-partment of Commerce through the U.S.Customs Service wants to know the value of the mer-chandise.Where the goods are dutiable at an ad valorem duty, that is, a percentage of the value, obviously it makes a great deal of difference whether the value is$100 or$100，000.In gen-eral, the value will be the price of the merchandise paid or payable by the importer/buy-er to the exporter/seller.This is known as the transaction value.This must include any indi-rect payments, such as when the merchandise is being provided free or at a reduced price to sat-isfy a previous debt.There are a num-ber of deductions permitted from the invoice price，-such as foreign inland freight from the seller's factory to the port of export if such charges are sep-arately identified on the invoice and shipment is made on a through bill of lading, and oceaii or air international transportation charges and insurance.Similarly, the law permits cer-tain additions to the price paid or payable in order to arrive at the transaction value, such as pack-ing costs incurred by the buyer, selling commissions incurred by the buyer, assists, royalties or li-cense fees that the buyer is required to pay as a condition of the sale, and any proceeds ac-cruing to the seller upon subsequent resale, disposal, or use of the merchandise, provid-ed that such amounts were not included in the original price.This means that the value for customs pur-poses may be differentfrom the price that the buyer and the seller have negotiated.
One area of concern occurs when the buyer and the seller are related parties. That is, if the buy-er or the seller owns 5 percent or more of the stock or a similar interest in the other， or if the buyer and the seller are commonly owned by a third party, the U.S, Customs Ser-vice suspects that the price paid between the buyer and the seller may not be a true arm's length value.Customs assumes that the price may have been manipulated, for example, to re-duce income taxes in the seller's country or to avoid antidumping duties in the buyer's country.Con-sequently, when the importation is between a related seller and buyer, Customs will ordinarily re-quest, and the importer will be required to furnish, infor mation designed to establish to Customs satisfaction that the price paid or payable is equivalent to a true arm's-length price.
In certain circumstances, for example, where Customs has determined that the transaction value is not equivalent to a true arm's-length price, or any element of the price cannot be determined, Cus-toms will use other valuation methods to calculate the customs value. Customs may use the trans-action value of identical or similar merchandise, the deductive value, or the computed value.When Customs determines that one of these alternative valuation methods is required, the importer can of-ten be surprised by a retroactive increase in customs duties that can substantially and adversely affect the importer.
Where the purchase is in a foreign currency, Customs requires the price to be converted to U. S.dollars for valuation of the merchandise on the date of export, even though the date of payment will probably be different.
Duty-Free and Reduced Duty Programs
Before importing, the importer should ascertain whether or not the product is eligible for one of the special duty-free or reduced duty programs which Congress has allowed.
The largest program is known as the Generalized System of Preferences（GSP）. This pro-gram was designed to encourage the economic development of less-developed countries by permit-ting the importation of those countries'products duty-free.The HTS contains a list of the approxi-mately 101 countries eligible for this program.（Under the North American Free Trade Agreement, Mexico was eliminated as a benefciary country as of January 1，1994.）The fact that a product will be imported from one of the GSP benefciary countries, however, does not guarantee duty-free treat-ment.Some specifc products even from eligible countries have been excluded, and it is necessary for the importer to identify whether the particular product is on the exclusion list.In addition, at least 35 percent of the fnal appraised value must be added in that country.The importer must claim the duty-free status by putting an“A”in the Entry Summary and, if requested by Customs, obtain a GSP Declaration from the exporter.
For imports from the twenty-four countries located in the Caribbean Basin, a similar dutyfree program is available, along with imports from Israel under the Israel Free Trade Agreement；im-ports from Bolivia, Colombia, Peru, and Ecuador under the Andean Trade Preference Act；and im-ports from thirty-fve countries under the African Growth and Opportunity Act.
The final program is a duty-flee and reduced duty program, the North American Free Trade Agreement, which was implemented on January 1，1994. Under the North American Free Trade Agreement, products of Canadian and Mexican origin eventually can be imported duty-free to the United States if various requirements are met.Usually, this means that the product must be of Cana-dian or Mexican origin under one of six eligibility rules and the exporter must provide the importer with a Certifcate of Origin.Many items were granted duty-free status immediately, but other items will be eligible for duty-free status over aphase-out period of fve to ffteen years.Nevertheless, if the importer can comply with the requirements, the duty will be less than on ordinary imports from Can-ada or Mexico.
Column 2 Imports
The HTS presently classifes imports according to their source. Products coming from nations that are members of the General Agreement on Tariffs and Trade（GATT）are entitled to be im-ported at the lowest duty rates（“Normal Tariff Rate[NTR]”-generally 0-10 percent）.Prod-ucts from certain countries, including Laos, Cuba, and North Korea, are assessed duties at much higher rates, in the range of 20 to 110 percent.（Importations from certain countries-Cuba, Libya?Iran, North Korea, and Iraq-are prohibited without a li-cense from the Department of Treasury.）
In addition, under Section 406 of the Trade Act of 1974，if there is a substantial in-crease in products from a Communist country which causes market disruption and injury to the U. S.indus-try, the International Trade Commission, with the approval of the President, can impose quotas or assess additional duties.An importer contemplating importation from a Communist country should confrm whether such quotas or duties have been imposed.
Deferred Duty Programs（Bonded Warehousing and Foreign Trade Zones）
An importer may wish to plan its importations in a manner to defer the payment of duties. Two possible programs exist for this purpose.The frst is bonded warehouse importations.Importers can apply for and obtain authorization from the U.S.Customs Service to establish a bonded warehouse on their own premises, or they can utilize the services of a public warehouse that has received sim-ilar Customs authorization.When such authorization has been received, goods can be imported and placed in such warehouses to be withdrawn for use or consumption at a later date（up to fve years）with a warehouse entry.In the meantime, no customs duties are payable.When the goods are withdrawn for consumption, the goods will be dutiable at the value at the time of withdrawal rather than the time of entry into the warehouse.A bond must be secured to prevent loss of duties in case the merchandise is accidentally or intentionally released into U.S, commerce.The importer can manipulate, mark, relabel, re-package, and perform a number of other operations（except manu-facturing）on the merchandise.A Warehouse Entry is made on the regular Entry Summary form by designating the correct type code.
The second program for the deferral of duties is the use of a foreign trade zone. Foreign trade zones are operations authorized by the U.S.Foreign Trade Zones Board and are operated on a charge basis for importers using them.In authorized locations, importers may place imported merchandise for manipulation, and more importantly, actual manufacturing operations can occur there.（Further manufacturing is not permitted in bonded warehouse operations.）The merchandise can then be entered for consumption in the United States or exported.While the merchandise is in the foreign trade zone（there is no time limit），no duty is payable, and, if the merchandise is exportedno U.S.duties will be paid at all.A number of importers, such as automobile manufacturers, have established very large foreigntrade zone operations on their own premises, called subzones, and customs duties are reduced by importing components and raw materials and fnishing them into fnal products in the subzone.The fnal product is then entered into the United States at the classifcation and duty rate applicable to the fnal product, which is often lower than that for the raw materials and components.The establishment of bonded warehousing and foreign trade zone operations requires signifcant lead time and the importer should take this into account in its pre-importation planning.
Under the North American Free Trade Agreement, beginning January 1，1996，on exports to Canada and January 1，2001，on exports to Mexico, U. S.duty will be payable on U.S.bonded ware-house and foreign trade zone importations, reduced by the amount of duty payable upon importation to Canada or Mexico.
Temporary Importations
In some situations, an importer may intend to import merchandise only temporarily. For exam-ple, an importer may be importing samples for testing, inspection, or for making purchasing decisions；an importer may wish to display a sample at a trade fair or other sales show；or an importer may wish to import merchandise and to further manufacture it and then export the fnished product.In such cases, the importer can enter the goods under a Temporary Importation Bond（TIB）.（Un-der the North American Free Trade Agreement, products meeting the rules of origin imported from Canada or Mexico may be admitted temporarily without posting a bond.However, beginning Janu-ary 1，1996，on imports from Canada and January 1，2001，on imports from Mexico, U.S.duty will be payable if the goods are subsequently exported to Canada or Mexico.）Under a TIB entry, the importer establishes a bond covering the imported merchandise and guaranteeing that it will be ex-ported within one year, unless extended（up to two more years）.If the goods are not exported, the bond is forfeited, usually in the amount of twice the value of the customs duties that would have been payable on the products.TIBs are not available for merchandise that is subject to an absolute quota.The importer should be aware of its obligation to account for the exportation of products prior to the deadline, and should fle an Application for Exportation of Articles under Special Bond-Form 3495 with Customs prior to the export so that Customs can inspect and confrm that the exportation indeed occurs.Without this, the importer will be unable to cancel the bond and avoid payment of double du-ties.
Country of Origin
Determination of the proper country of origin can affect the duty rate payable on imported goods or whether they are subject to quotas. In addition, Section 304 of the Tariff Act of 1930 re-quires that imported merchandise be clearly and conspicuously marked in a permanent manner with the English name of the foreign country of origin.Some types of merchandise are exempt from the marking requirement but, in such cases, usually the outermost container that will go to the end user must be marked.This is an important preliminary planning consideration because the Customs reg-ulations specify that certain types ofproducts must be marked in certain ways, such as die-stamping, cast-in-the-mold lettering, or etching, during the manufacturing process.The importer should check the country of origin regulations prior to purchasing products to ascertain whether or not it must ad-vise the supplier or seller of any special marking methods prior to the manufacture of the products.Sometimes off-the-shelf inventory manufactured in a foreign country cannot be modifed after man-ufacture to comply with the U.S.country of origin marking requirements.Merchandise which is not properly marked may be seized by the U.S.Customs Service.In some cases, the products can be marked after such seizure, but only upon payment of a marking penalty, which increases the cost of importing the products.More seriously, sometimes Customs will release the merchandise to the im-porter, and the importer may resell it.Then, the U.S.Customs Service may issue a notice of redeliv-ery of the products.If the importer is unable to redeliver the products, a substantial customs penalty may be payable.The marking must remain on the product（including after any repacking）until it reaches the ultimate purchaser, which is usually the retail customer.Recently, penalties for any inten-tional removal of markings were raised to a$100，000 fne and/or imprisonment for one year.
Assists
One of the situations in which the U. S.Customs Service can increase the value of imported merchandise and assess additional customs duties is where the importer has provided an“assist”to the manufacturer/exporter.This may occur when the importer furnishes tooling, dies or molds, raw materials or components, or other items used in the manufacture of the product to the seller at a reduced price or free of charge.Any technical data such as engineering drawings or knowhow fur-nished by the importer to the supplier that was not produced in the United States is also an assist.If the importer will be providing any assists, this should be considered at the time the seller makes up the commercial invoices and sales documentation, and the importer should determine the appropriate way to pay customs duties on the value thereof.
Specialized Products
Certain products imported into the United States must comply with the regulations of various U. S.governmental agencies.For example, foods, drugs, cosmetics, and medical devices must comply with the Food, Drugs and Cosmetics Act；electronic products must comply with the Federal Communications regulations；hazardous materials and dangerous goods must comply with the reg-ulations of the Environmental Protection Agency and the Department of Transportation.Foods must also comply with the Department of Agriculture regulations.Specialized forms must be fled upon importation of such products, and the importer may need to get the information from the exporter to complete such forms prior to arrival of the goods.
Record-keeping Requirement
Under the U. S.Customs regulations importers are required to keep copies of all documents relating to their importations for a period of fve years.In the event of any question, Customs has the right to expect such records（on reasonable advance notice）to ascertain that the importer has com-plied with U.S.customs laws.Prior to engaging in importing, the importer should establish record retention policies and procedures which will ensure that the relevant records are kept for the appro-priate period of time.
Customs Rulings
Where the importer has questions about the proper application of the customs laws, it may be necessary for the importer to seek a ruling from the U. S.Customs Service.Without such rulings, the importer may take the risk that it is violating customs laws.For example, rulings may be requested relating to the proper classification of merchandise, the proper valuation of merchandise, wheth-er merchandise qualifes for a duty-free or deferred duty treatment, or the proper country of origin marking.Sometimes the waiting period for such rulings is substantial-several months to one year.In the event of a substantial volume of planned importations and signifcant ambiguity regarding the appropriate method of compliance, a ruling may be advisable, and enough lead time to obtain the rul-ing must be allowed.
五、Other Export Documentation
Shipper's Letters of Instructions
On each individual export transaction, the freight forwarder will want to receive instructions from the exporter on how the export is to be processed. The terms or conditions of sale agreed between the seller and the buyer may vary from sale to sale.Consequently, in order for the freight forwarder to process the physical export of the goods and prepare the proper documentation, it is necessary for the exporter to advise the freight forwarder as to the specifc agreement between the seller and buyer for that sale.Freight forwarders often provide standard forms containing spaces to be flled in by the exporter for the information that it needs.Commercial stationers also sell forms that are designed to ft most transactions.As previously noted, the exporter should take special care in flling out this form, since any mistakes will be the basis on which the freight forwarder avoids responsibility.
Export Cargo Shipping Instruction（ECSI）
At the time of booking a cargo for shipment, exporters or their agents complete the Export Cargo Shipping Instruction and forward it to the shipping company, usually electronically. It provides all the relevant data which the carrier needs to complete the bill of lading and specifes who is responsible for freight charges.This includes packing specifca-tions.Additionally, ihe ECSI makes provision for supplementary services such as customs‘entries.It applies to both general.LCL and PCL cargo.
Dock and Warehouse Receipts
Upon completion of the inland transportation to the port of export, the inland carrier may deliver the goods to a warehouse company or to a warehouse operated by the steamship company as arranged by the freight forwarder. A dock receipt is often prepared by the freight forwarder on the steamship company's form and is signed by the warehouseman or agent of the steamship company upon receipt of the goods as evidence of the receipt.The inland carrier then provides a signed copy of the dock receipt to the freight forwarder as evidence that it has completed the delivery.
Delivery Instructions and Delivery Orders
The Delivery Instructions form is usually issued by the freight forwarding company to the inland transportation carrier（the trucking or rail company），indicating to the inland carrier which pier or steamship company has been selected for the ocean transportation and giving specifc instructions to the inland carrier as to where to deliver the goods at the port of export. This must be distinguished from the Delivery Order, which is a document used to instruct the customs broker at the foreign port of destination what to do with the goods, in particular, the method of foreign inland transportation to the buyer's place of business.
本章详细讨论了整个出口单证工作的流程，实际上它也是出口工作的整个流程。熟悉出口各个环节以及工作的先后顺序对外贸工作者非常重要。
托运单是需要发货人填写的一项非常重要的单据，它既是承运人内部作业的依据，也是承运人签发提单的依据。托运单包括了提单正面的几乎所有内容。
在进出口贸易的国内流转单证（或称为管理单证）中，商检部门的检验检疫证明、进口收汇和出口收汇核销单、进出口报关单无疑是货物通关的最重要的三个基本单据。事实上，国外进口商如果要求商检证明，则商检证明还可以视为出口结汇单据，进口商不要求商检单据，列入出口法检目录中的商品，有关的检验检疫证明也是货物通关海关要求的必备单据，这时可以把它看做纯粹的国内流转单据。习惯上称为商检证明的单据事实上包含了众多的此类单据，例如质量检验证明、重量检验证明、包装检验证明、卫生检疫证明等等，国外把它们统称为“pre-shipment inspection certifcate”提供必要的商检证明既可能是一国的相关法律规定，也可能是进口人为了保证货物符合合同要求而要求权威部门或第三方作出的鉴定。
收、付汇核销制度是我国为了防止外汇滞留国外和逃汇而制定的一项外汇管理制度，由外汇管理部门、海关、银行等诸多部门监管执行。
我国的进出口报关单是进出口收、发货人向海关申报进出口货物的主要单据之一。真实、准确、完整、规范是填制报关单的基本要求，为此我国还专门制定了有关的法律法规，例如《报关单填制规范》等。事实上，涉及报关单的每一项内容的填报都有详细、规范甚至称得上“复杂”的要求，因此，报关单的填制是一门“专业”，是报关员必须掌握的基本“技能”。
我们在英文阅读中介绍了美国、英国的海关制度，它们与中国的海关制度有许多共同点。
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