国际商务单证英语.ppt

LOGO 国际商务单证英语国际商务单证英语应用语言系应用语言系 0909商务英语专业商务英语专业授课教师：潘冬梅授课教师：潘冬梅Shipping Documents(装运单装运单据据)v1.Learning Objective（学习目标）（学习目标）v2.Operating Tasks(操作任务操作任务)v3.Operating Sample(操作示范操作示范)v4.Basic Knowledge(基础知识基础知识)v5.Practical Training(项目实训项目实训)1.Learning Objective（学习目标）学习目标）vSkill Objective(技能目标)：To fill out Bill of lading correctly and skillfully according to the letter of credit.（根据信用证准确熟练地填制提单）vKnowledge Objective(知识目标)：To know about the meaning,characteristics,main parties,main types,main contents,way to make out of the Bill of lading and discrepancies avoided when making out of Bill of lading.(通过本项目的教学，使学生理解提单定义，主要特征,主要当事人,主要类型,主要内容,填制方法和提单制作时应避免的不符点)2.Operating Tasks(操作任务操作任务)vWangtao is the salesman of CHINA ELECTRONICS ZHEJIANG COMPANY.He prepares to make out all documents under L/C before the period of presentation stipulated in L/C.Now you are Wangtao and are required to do this task for him.The goods are to be shipped according to the amount and packages in the invoice and packing listNov.30th,2011.The shipping company is to issue the ocean bill of lading according to the following L/C.(王涛是中国电子进出口公司浙江分公司外贸业务员，他准备在信用证交单期之前制作好信用证项下所有附属单据。请根据以下信用证代表船公司签发海洋提单。vL/C资料3.Operating Sample(操作示范)v海运提单的缮制 海运提单一般就是指港至港已装船提单(Port to port shipped on board marine bill of lading)，习惯简称为海运提单。海运提单的格式，每家船公司都有自己不同的格式，但各项栏目、内容基本一致。出口商缮制提单和银行审核提单的基本要求是“单证相符”。下面介绍中远集装箱运输有限公司中远集装箱运输有限公司(COSCO CONTAINER LINES)海运提单的缮制及审核中注意事项。(参见提单示样)L/C单据要求中关于海洋提单的规定：单据要求中关于海洋提单的规定：1）FULL SET OF 整（全）套 -份数要求 2）CLEAN ON BOARD OCEAN MARINE BILL OF LADING 清洁已装船海洋提单 -单据类型 3）MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE BUYER AND MARKED“FREIGHT PREPAID”.制成“凭空白指示、空白背书”，通知买方（开证申请人）并标出“运费已付”。-制作要求Q:Q:What are the main contents of bill of lading?A B/L normally contains the following items: B/L NO(提单号码提单号码):The number arranged by the carrier or its agent in the order of the goods received.P110-1 由承运人或其代理人根据收到货物的顺序所安排的号码。一般列在提单右上角，以便于工作联系和查核。发货人向收货人发送装船通知(SHIPMENT ADVICE)时，也要列明船名和提单号码。本栏目填入本栏目填入:APL168 The Name of the Shipping Company(the Carrier 承运人承运人)v中远集装箱运输有限公司中远集装箱运输有限公司vCOSCO CONTAINER LINES 1)The Name of the Shipper/ConsignorShipper(Insert Name Address and Phone/Fax)发货人/托运人 Who is usually the beneficiary under L/C or the seller/the Exporter under the collection.If a credit calls for a third party as a shipper,it must be completed as stipulated in the credit(the Exporters Agent).托运人(Shipper)也称发货人(Consignor)，是指委托运输的当事人。信用证项下受益人(Beneficiary)为托运人或托收项下是卖方/出口商。如果信用证要求以第三者为发货人，必须按照信用证规定来填写。本栏目填入本栏目填入:CHINA ELECTRONICS ZHEJIANG COMPANY 408 WENSAN ROAD,HANGZHOU,CHINA2)The Name of Consignee(收货人)这是海运提单的抬头，是银行审核的重点项目。应与托运单中“收货人”的填写完全一致，并符合信用证的规定。There are three alternatives,so it can be made out to different orders:Demonstrative order 指示性抬头 Restrictive order 限制性/记名抬头 Bearer order 来人/不记名抬头 Demonstrative order 指示性抬头指示性抬头 A Demonstrative order can be made “to order”(空白指示)“to the order of shipper(凭发货人指示)”“to the order of the issuing bank(凭开证行的指示)”“to the order of the importer”The word“order”should be included and it indicates that the B/L can be transferred by endorsement（背书）and delivery（传递） “To order（凭指示）”and“to the order of shipper（凭托运人指示）”“To order”indicates that the ownership of goods belongs to the exporter/shipper.货物的所有权归出口商和发货人 So in effect,it is the same as“to the order of shipper”.When a bill of lading is made out this way,the exporter must make blank endorsementto the bank（由发货人/出口商背书转让给银行）.Once the goods arrive at the destination,they will be released to the holder of the original B/L.Under collection,a bill of lading is often made out“to order”or“to the order of the shipper”in order to indicate the ownership of the goods retained to the exporter.often used in international trade practice 一般L/C中会出现标“MADE OUT TO ORDER”/“MADE OUT TO ORDER OF SHIPPER”语句；“To the order of the issuing bank（凭银行指示）”Under a letter of credit,a B/L may be made“to the order of the issuing bank”in order to show the ownership of the issuing bank to the applicant before presentation to the carrier for the delivery of goods.信用证下，提单制成“凭开证行指示”是为了表明开证申请人（买方）在向承运人提示提单领走货物前开证行拥有货物的所有权。L/C may also stipulate a B/L to be made out“to order” “To the order of the importer/CONSIGNEE（凭收货人指示）（凭收货人指示）”When a B/L is made out this way,no endorsement of the importer is required when he takes delivery of the goods.当以这种方式制作提单，进口商许需要任何背书就可以领走货物。As banks cannot have the ownership of the goods,banks will be reluctant to accept the kind of B/L under L/C.由于银行对货物没有拥有权（控制权），信用证结算下，银行不愿意接受这种提单 Restrictive order限制性限制性/记名抬头记名抬头 When a B/L is made out to a named consignee,it is a restrictive order and the named consignee is the importer.当提单制成指定收货人是限制性/记名抬头，指定收货人就是进口商。In this case,the importer can obtain the goods by presenting the original B/L upon his identification is proved.这种情况下，进口商凭他的身份只要通过提示正本提单就可获得货物。Under a restrictive order B/L,the exporter is at the risk of non-payment once the goods are delivered.在记名提单下，一旦进口商直接得到货物，出口商就面临进口商不付款的风险。一般不能做成收货人指示式，因为这样的话信用证项下的开证行和发货人,代收项下的代收行和发货人均无法控制货权；但代收业务中未经代收行同意的话，也不能做成代收行指示式，因为UCP522第10条规定：事先未征得银行的同意，货物不应直接运交给银行或做成银行抬头或银行指示性抬头。 Bearer order来人来人/不记名抬头不记名抬头 Bearer order B/L（不记名提单）is made out“to bearer 交持票人)”.即空白抬头 It can be transferred by delivery without endorsement and it is difficult to be replaced once lost.这类提单不需要背书就可以通过传递转让，一旦丢失就很难补回。It is seldom used in practice.实际业务中很少使用。 收货人栏的填写必须与信用证要求完全一致。任何粗心大意和贪图省事的填法都可能是单证不符点。例：B/L issued to the order of ABC Co.Ltd.-记名提单 (提单开成凭ABC公司指定人指示）L/C required to ABC Co.Ltd.（信用证要求凭ABC公司指示)。抬头为特定的公司与这一公司的指定人是完全不同的，前者只有这一特定的公司可以提货，提单不能转让，后者提单经此公司背书便可以转让。又如，假设信用证上规定的地名是简称，而提单上写的是全称，也是不符点。本栏目填入本栏目填入:TO ORDER 3)Notify party(被通知人)It is usually the consignees agent with full name and address as stipulated in the credit.通常信用证中有规定，应严格按信用证规定填写，如详细地址、电话、电传、传真号码等，以使通知顺利。According to L/C,when a B/L is made out to order without the importer shown as the consignee,information of the importer or his agent should be shown in the notify party.（如果是空白指示提单或托运人指示提单）根据信用证，当提单中收货人一栏填的不是进口商的话，则此栏必须把进口商或其代理人的信息作为被通知人名称及详细地址填入，否则船方就无法与收货人联系，收货人也不能及时报关提货，甚至会因超过海关规定申报时间被没收。vIf not stipulated in a credit,this item can be left blank in order to be keep documents and the credit identical,and the copy rendered to shipping company must bear the applicants complete name,address and telephone number.etc.v（在信用证项下的提单，如果是记名提单或收货人指示提单，且收货人又有详细地址的）如果信用证无其他规定，为了使单据和信用证相同，则此栏可以留空不填。交给船公司的那份必须包含开证申请人的全名、地址以及电话号码等。vp110-2 这是船公司在货物到达目的港时发送到货通知的收件人，有时即为进口人,也可以是买方的代理人,货到目的港时由承运人通知其办理报关提货等手续。本栏目填入本栏目填入:NEW YORK TRADING CO.,LTD.NO.88 FILANKLIN ROAD NEW YORK,U.S.A 4)Combined Transport*Pre-carriage by(前段运前段运输输/前程运输方式前程运输方式):若货物需要转运，此栏填写第一程运输工具的名称,即第一程船的船名;若货物不需转运,此栏留空不填.5)Combined Transport*Place of Receipt(收货地点收货地点):指货物装上第一程运输工具时的收货地指货物装上第一程运输工具时的收货地名称名称,若货物需要转运，此栏填写收货的港口名称或地点;若货物不需转运,此栏留空不填6)Ocean Vessel Voy.No.（The Name of the Ocean Vessel and the Voyage No.船名，船次）The Name of the Carrying Vessel by which the goods are shipped as well as the number of.填写货物实际装运的船名,若系班轮,应加注航次号(Voy.No.);若货物需转运,则填写第二程船名.本栏目填入本栏目填入:MARIA V.275 The Two Ports 两个港口两个港口7)Port of Lading(装运港)One port is called the port of receipt,the port of loading or the port of shipment:the name of the port where the goods are loaded on board.应填列实际装船港口的具体名称。若货物需转运,填写中转港口名称,若不需要转运则填写装运港口名称.(1)应严格按信用证规定填写，装运港之前或之后有行政区的，如Xingang/Tianjin，应照加。(2)一些国外开来的信用证笼统规定装运港名称，仅规定为“中国港口”(Chinese ports,Shipment from China to)，这种规定对受益人来说比较灵活，如果需要由附近其他港口装运时，可以由受益人自行选择。制单时应根据实际情况填写具体港口名称。若信用证规定“Your port”，受益人只能在本市港口装运，若本市没有港口，则事先须洽开证人改证。(3)如信用证同时列明几个装运港(地)，提单只填写实际装运的那一个港口名称。本栏目填入本栏目填入:SHANGHAI，CHINA8)Port of Discharge(卸货港/目的港)and the other port is referred to as the port of destination,the port of discharge or the port of delivery:the port of discharge:the name of port where the goods are unloaded from the vessel.the port of delivery:the final destination.Left blank if the bill of lading used as port to port bill of lading.填列货物实际卸下的港口名称。在L/C条件下,应按L/C规定填写.若L/C规定有两个以上的选择港口,只能选择其中一个填写.本栏目填入本栏目填入:NEW YORK,USA 9)Combined Transport*Place of Receipt Final destination(最终目的地)v如果货物的目的地就是目的港，空白这一栏。填写目的港或目的地应注意下列问题：(1)除FOB价格条件外，目的港不能是笼统的名称，如European main port，必须列出具体的港口名称。v如国际上有重名港口，还应加国名。世界上有170多个港口是同名的，例如“Newport”(纽波特)港同名的有五个，爱尔兰和英国各有一个，美国有两个，还有荷属安的列斯一个；“Portsmouth”(朴次茅斯)港也有五个，英国一个，美国四个；“Santa Cruz(圣克鲁斯)港有七个，其中两个在加那利群岛(Canary Islands)，两个在亚速尔群岛(Azores Islands)，另外三个分别在阿根廷、菲律宾和美国；而“Victoria”(唯多利亚)港有八个，巴西、加拿大、几内亚、喀麦隆、澳大利亚和塞舌尔、马来西亚和格林纳达都有。v(2)如果来证目的港后有In transit to，在CIF或C&F价格条件，则不能照加，只能在其他空白处或唛头内加注此段文字以表示转入内陆运输的费用由买方自理。v(3)美国一些信用证规定目的港后有OCP字样，应照加。OCP即Overland Common Points，一般叫做“内陆转运地区”，包括North Dakota,South Dakota,Nebrasla,Colorado,New Mecico起以东各州都属于OCP 地区范围内。 例如San Francisco OCP，意指货到旧金山港后再转运至内陆。San Francisco OCP Coos Bay，意指货到旧金山港后再转运至柯斯湾。新加坡一些信用证规定“Singapore PSA”，PSA意指Port of Singapore Authority，即要求在新加坡当局码头卸货。该码头费用低廉，但船舶拥挤，一般船只不愿意停泊该码头，除非承运人同意。(4)有些信用证规定目的港后有Free port(自由港)，Free zone(自由区)，提单也可照加，例如Aden(亚丁)，Aqaba(阿喀巴)，Colon(科隆)，Beirut(贝鲁特),Port Said(赛得港)这些目的港后应加Free Zone，买方可凭此享受减免关税的优惠。v(5)如信用证规定目的港为Kobe/Negoga/yokohama，此种表示为卖方选港，提单只打一个即可。如来证规定Option Kobe/Negoga/yokohama，此种表示为买方选港，提单应按次序全部照打。(6)如信用证规定某港口，同时又规定具体的卸货码头，提单应照打。如到槟城目的港有三种表示：“Penang”、“Penang/Butterworth”、“Penang/Georgetown”。后两种表示并不是选港，Butterworth 和Georgetown 都是槟城港中的一个具体的卸货码头，如果信用证中规定了具体的卸货码头，提单则要照填。案例案例v信用证规定海运提单，货从上海运到丹麦Aarhus，我出口公司在提单上有关装卸各栏填制为：Port of Loading：SHANGHAI Port of Discharge：(空白)Final destination：AARFUS 单据寄到国外银行，开证行拒付，理由是AARFUS应为卸货港，而不是目的地。信用证规定的是海运，属于港至港运输，AARFUS是一个港口而不是内陆城市，因此，它只能是卸货港，而不是最后目的地。如果运输方式是多式联运，从上海装船到欧洲某一港口，再通过陆运到AARFUS，那么AARFUS可做为最后目的地，而卸货港则为欧洲港口。10)Commodity Code(商品编号商品编号):填写海关统一的商填写海关统一的商品编号品编号,本栏目填入本栏目填入:6200.1682 11)Mark&No.(Marks and Numbers货运标志/唛头和号码)唛头即为了装卸、运输及存储过程中便于识别而刷在外包装上的装运标记，是提单的一项重要内容，是提单与货物的主要联系要素，也是收货人提货的重要依据。as stipulated in a credit or according to the contract.如信用证上有具体规定，缮制唛头应以信用证规定的唛头为准。唛头内的每一个字母、数字、图形、排列位置等应与信用证规定完全一致，保持原形状，不得随便错位、增减等。如果信用证上没有具体规定，则以合同为准。It should be identical to the invoice and other documents.提单上的唛头应与发票等其他单据以及实际货物保持一致，否则会给提货和结算带来困难。 In case of no such a stipulation,write“NO MARKS”(N/M).如果合同上也没有规定，可按买卖双方私下商订的方案，受益人自定或写“N/M”。散装货物没有唛头，可以表示“No mark”或“N/M”。裸装货物能常以不同的颜色区别，例如钢材、钢条等刷上红色标志，提单上可以“Red stripe”表示。本栏目填入本栏目填入:v N/M 12)Number and kind of Container or packages(件数和包装种类)the same as packing list.This shows how many boxes/cartons/cases into which goods are packed.v本栏填写包装数量和包装单位。如果散装货物无件数时，可表示为“In bulk”(散装)。包装种类一定要与信用证一致。v本栏目填入本栏目填入:1000CASES案例案例v某A公司出口一笔大豆，合同规定以旧、修补麻袋包装。信用证对于包装条件却规定：“Packed in gunny bags”(麻袋包装)。A公司按合同规定，货物以旧、修补麻袋包装，提单按信用证规定“麻袋包装”缮制。承运人在签发提单时发现货物包装是旧袋且有修补，要求在提单上加注。A公司考虑提单加添批注造成不清洁提单则无法议付，以为合同即规定允许货物以旧、修补麻袋包装，买方不会有异议，所以改制单据为货物以旧、修补麻袋包装。单据交议付行议付时，议付行也疏忽未发现问题，单到开证行却被拒付，其理由：信用证规定为“Packed in gunny bags.”(麻袋包装)，而发票与提单却表示为“Packed in used and repaired gunny bags.”(旧、修补麻袋包装)，故单证不符。A公司几经交涉无果，结果以削价处理才结案。13)Kind of packages;Description of goods(包装类型和货物描述)As stipulated in the credit or according to the contract.Commodity name can be in general terms.A general or a brief description of the goods will do.商品名称应按信用证或合同规定的品名以及其他单据如发票品名来填写，应注意避免不必要的描述，更不能画蛇添足地增加内容。如信用证上商品是Shoes(鞋子)，绝不能擅自详细描述成Mens canvas shoes(男式帆布鞋)，或Ladies casual shoes(女式轻便鞋)等。如果品名繁多、复杂，货物名称可用统称表示。If the transaction is under L/C,the credit number,the name of the issuing bank and the credit issuing date should be indicated here.如果是信用证下交易，信用证号码、开证行名称和开证日期都应该在此注明。v本栏目填入本栏目填入:“FOREVER”BRAND BICYCLES 14)Gross Weight(kos)(毛重)Total gross weight denoted by kilograms.If it is naked package(裸装),net weight should be marked.毛重应与发票或包装单相符。一般以公斤为计量单位,公斤以下四舍五入,除非L/C有特别规定,一般不填净重,如裸装货物没有毛重只有净重，应先加Net weight 或 N.W.，再注具体的净重数量。本栏目填入本栏目填入:10,000KGS 15)Measurement(尺码/体积体积)as to total volume of the goods,three digits after decimal point are needed.以立方米为计量单位，小数点以下保留三位。FOB价格条件下可免填尺码。本栏目填入本栏目填入:28CBM 16)Total Number of Containers and/or Packages(in words)(大写件数大写件数)total number of the containers and packages(in capital letters).填写英文大写包装件数填写英文大写包装件数,且与前面包装的件数相符且与前面包装的件数相符,习习惯上先以惯上先以”SAY”开头开头,以以 ONLY结尾结尾,分别表示分别表示”计计”和和”整整”.散装货物此栏留空不填散装货物此栏留空不填.本栏目填入本栏目填入:SAY ONE THOUSAND WOODEN CASES ONLY17)Freight and Charges 运费/其他费用/付款地点/方式 Freight clause(运费条款)v运费条款应按信用证规定注明。如信用证未明确，可根据价格条件是否包含运费决定如何批注。主要有以下几种情况：(1)Freight charges can be made as prepaid or collect,that is,to write“FREIGHT PAID”or“FREIGHT PREPAID”under the term CIF and CFR,or to write“FREIGHT COLLECT”under the term FOB and FAS.v此处可以填写已付或到付。也就是说，如果是CIF、CFR等价格条件，运费在提单签发之前支付者，提单应注Freight paid(运费已付)或Freight prepaid(运费预付)；FOB、FAS等价格条件，运费在目的港支付者，提单应注明Freight collect、Freight to collect、Freight to be collected(运费到付或运费待收)，或注Freight payable at destination(运费目的港支付)。v(2)When the voyage chartered,write”AS ARRANGED”.v如信用证规定Charter party B/L acceptable(租船契约提单可以接受)，提单内可注明Freight as per charter party 表示运费按租船契约支付。v(3)如果卖方知道运费金额或船公司不愿意暴露运费费率的情况下，提单可注Freight paid as arranged(运费已照约定付讫)，或者运费按照约定的时间或办法支付，提单可注Freight as arranged,或者 Freight payable as per arrangement。v(4)对于货物的装船费和装卸费等负担问题，经常船方要求在提单上注明有关条款，如“F.I.”(Free In)：船方不负担装船费；“F.O.”(Free Out)：船方不负担卸船费；“F.I.O.”(Free In and Out)：船方不负担装船费和卸船费；“F.I.O.S.”(Free In,Out and Stowed)：船方不负担装卸费和理舱费；“F.I.O.S.T.”(Free In,Out,Stowed and Trimmed)：船方不负担装卸费和理舱费；本栏目可填写如下本栏目可填写如下:freight payable atThe name of the port of destination under the term FOB or the name of the port of loading under the terms CFR/CIF18)No.of Original B/L(Number of Original B/Ls正本提单的份数)vTwo or three original bills of lading issued by carrier are needed,sets are indicated in capital letters.This indicates how many original bills of lading will make a full set.In practice,full set may contain two,three or four originals.An original B/L is one which is signed by the ships master(船长),or by an agent of shipping company(船代).v提单有正本和副本之分,只有正本提单可流通，交单，议付，副本则不行。对正副本提单要求的权利在收货人一方.出口商应对来证中各种份数表示方法做出正确判断,按信用证规定来要求承运人签发正副本提单份数,并在交单议付时，应提交信用证要求的份数。单据上忘记打上正本份数或某份提单没有“正本”字样，都是不符点。v信用证中对份数的各种表示法：例1.Full set of B/L，是指全套提单，按习惯作两份正本解释。例2.Full set(3/3)plus 2 N/N copies of original forwarded through bills of lading，本证要求提交全部制作的三份正本。这里的(3/3)意为：分子的数字指交银行的份数，分母的数字指应制作的份数。N/N(Non-Negotiation)意为不可议付，即副本,这里要求提交两份副本。v例3.Full set less one copy on board marine bills of lading，指应向议付行提交已装船海运提单，是全套正本(至少一份正本)。例4.2/3 original clean on board ocean bills of lading，指制作三份正本提单，其中两份向议付行提交。vUCP600第二十条二十条指出:“iv.be the sole original bill of lading or,if issued in more than one original,be the full set as indicated on the bill of lading.iv.“系仅有的一份正本提单，或者，如果出具了多系仅有的一份正本提单，或者，如果出具了多份正本，应是提单中显示的全套正本份数。份正本，应是提单中显示的全套正本份数。”(提单可以是一套单独一份的正本单据，但如果签发给发货人的正本超过一份，则应该包括全套正本。)v提单正本份数应根据信用证条款要求出具,并在本栏注明,每份正本提单的效力相同,若其中一份提货,则其余备份立即失效.v本栏目填入本栏目填入:3(THREE)19)Place and date of Issue(Place and Date of Issuing the B/L提单签发地点和日期)vthe place of issue（签单地）should be the loading place（装货港地点，即承运人收受货物或装船的地址）and the date of issue（提单签发日期）is the date of shipment（装船日期/装运日，指装完货的日期,而非接受货物开始装船的日期）,which is the date when the shipping company receives the goods for shipment and/or when the goods are loaded on board the ship,not later than the latest date stipulated in a credit or contract（是船公司收到货物并装上船的日期，但不得晚于信用证或合同规定的最迟装运期，这对出口商能否安全收汇很重要。）.If the transaction is under L/C,the B/L date should be made consistent with the stipulation of the credit and