茶叶出口贸易流程(青春梦)ppt课件.ppt

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1、团队名称：青春梦 班级：2012级会计六班资料收集、流程制作：苏 颖（02）、李慕吾（07） 、郑旷峰（08） 任丛敏（20） 、曾香香（24） 、林 萍（27） PPT 制作：冯嘉颖（21） PPT 讲解：刘波（06） 公司名称：中国茶韵进出口有限责任公司保险七贸易术语五销售合同三商检九仲裁十商品条件四交易磋商二茶叶出口背景资料一运输六结算八一一茶叶出口背景资料茶叶出口背景资料出口总量增加，市场有待扩大，出口显著增加。2002至2012年，我国茶叶出口从23万吨增长到31.4万吨，出口量稳居世界第二，出口规模得到持续增长；出口金额从3.4亿美元增至10.4亿美元。因生产成本提高和人民币升值，

2、出口金额增幅较大，屡创历史新高，对维护我国茶产业的良性发展起到重要的促进作用。品种不断增多。我国出口茶叶70%是绿茶，其中尤以珠茶、眉茶等中低档茶为主；乌龙茶主要销往日本；普洱茶主要出口周边国家地区；红茶出口呈恢复性增长。市场有待拓展。我国茶叶出口达120多个国家和地区，其中70%的出口对象国为欠发达国家和地区，尤以西北非国家传统市场为主。美俄是近几年发展起来的新兴市场；欧盟、日本因农药残留检测，出口数量逐年减少。附加值有待提高。出口产品多为原料性和大宗散装茶，贴牌加工居多，技术含量低，附加值不高，企业只能获取微薄的加工费，更多利润被国外品牌商赚取。出口地相对集中。浙江地区占出口总量50%以上

3、，其次为湖南、安徽、福建企业。世界上80%消费者饮红茶，对我国各类茶叶知之甚少，特别是对人体的保健作用更无了解，只是我国特种茶类在国际市场尚未形成消费热。1. 1. INQUIRYINQUIRY Dearsirs Ineedyour 16.2 tons of teaincludingpackaging/deliverytime/pricetermisCIF/portofdestination:SanFrancisco thanksinadvance.BestregardsTracyManagerofAFTC 我需要你的16.2吨的花茶、含包装、交货时间、报价、贸易术语是CIF、目的港旧金山港、

4、提前感谢!2.OFFER2.OFFER Dearsirs,Asperyourrequirement,wequotethepriceasbelow:Nameofitem: Scented teaspecification:45g/packet and packet/boxPackaging:normalexportbrowncartonboxwithbuyersbrandQuantity:1700ctn/containerPrice：us$（15dols/case) (150dols/box)CIF San Francisco Paymentterms:l/catsightDeliverydat

5、e:nolaterthan15/1/2015 Ifanyquery,plsfeelfreetoletmeknow.Best regards LiHuaManager of China TeaYun Import and Export Co., Ltd. 按您的要求，我们的价格如下：项目名称：花茶规格：45克/小包 12小包/盒包装：正常的出口与采购商的品牌棕色纸箱数量：300箱/集装箱（100盒/箱） 价格：$（15美元/盒）(150美元/箱）CIF旧金山付款条件：即期信用证交货日期：不迟于15/1/2015 如有任何疑问，请随时让我知道。最好的问候Dearsirs,Thankyousomuc

6、hforyouroffer,butafterwecarefullystudying,wefoundyourpriceistoohigh,weknowyourgoodsareinhighquality,comparewiththeitemswhichproduceineurope.yourpricearehigherthanyourcompetitor5%-10%.so,wedohopeyoukindlyreducethepriceapproximately5%.sayus$14.5packet.ithinkthisconcessionshouldbeacceptablebyyou. Bestr

7、egardsTracyManagerof AFTC 谢谢你提供的发盘，但经过我们仔细研究，我们发现你方价格太高，我们知道您的商品在质量高，与欧洲同类型产品价格相比、你的价格高出5-10。因此，我们希望您能降低价格约5到$14.5/包。我们认为这项优惠你们应该会接受的。3. 3.还盘还盘Dearsirs, Thankyouforyourcomment,welearntthatoursamplesaremeetyourrequest,andourqualityareacceptablebyyou.butregretthatyouthoughtourpricesarehigherthanotherc

8、ountrieswithsameproducts.wedohopetocooperateandexpandbusinesswithyourcompany.reallysorrythatwecannotacceptyourcounteroffer.pleasetrustus,thisisourfirmoffer,actuallywereceivedmanyordersfromothercompanywithsuchcompetitiveprice.ifyouacceptourprice.plsdonothesitatetoinformus,considerthepriceofrawmateria

9、lareriseconstantly.wehopeyoucanmakeyourfinaldecisiona.s.a.p.thanks.Lookingforwardtoyourpositivenews! Bestregards LiHuaManagerof China TeaYun Import and Export Co., Ltd. 感谢您的意见，我们了解到，我们的样品是满足你的要求，我们的质量是你可以接受的。遗憾的是，你认为我们的价格比同类其他国家的高。我方希望携手合作和与你公司扩大业务来往。很抱歉，我们不能接受你方的还盘。请信任我们，这是我们的实盘，实际上我们收到很多公司这价格的发盘.如

10、果你接受我方的价格。请不要犹豫通知我们。考虑到原材料价格上涨。我们希望你能尽快做出最后决定。 期待你的利好消息！ 4.RECEPTION4.RECEPTIONDearsirs, Wereceivedyourletterwithmanythanks.afterourcarefulconsideration,wedecidedtoaccepttheoffer. Pleasesendyours/ctous.hopingthatwehaveagoodstartanddolong-termbusinessinthenearfuture. BestregardsTracyManagerofAFTC 我们非

11、常感谢收到你的回复。我们仔细考虑后，我们决定接受报盘。 请把你的合同发送给我们，希望我们有一个良好的开端，在不久的将来有长远的业务。三三 销售销售合同合同买方（THE BUYER）：美国外贸公司（ American Foreign Trade Corporation）地址（Address）：美国加利福尼亚州旧金山伦巴第街123号（California,Lombardy street NO.123 ,San Francisco,USA）电话（Tel）：传真（Fax）：电子邮箱（E-mail）：卖方（THE SELLER）：中国茶韵进出口有限责任公司（China TeaYun Import and

12、 Export Co., Ltd.）地址（Address）：中国广西省南宁市电话（Tel）： 传真（Fax）：电子邮箱（E-mail）：1.允许3%的溢短装3% more or less allowed货货号号Art No.Art No.名称及名称及规格规格DescriptionsDescriptions单位单位UnitUnit数量数量QuantityQuantity单价单价Unit PriceUnit Price金额金额AmountAmountA A级产品级产品一号一号 NO.A01NO.A01花茶45克/小包 12小包/盒Scented tea45g/packet and packet/b

13、ox 盒 box300箱（100盒/箱） 300 cases (100boxes/case）（15美元/盒）（150美元/箱）（15dols/case）（150dols/box） 合计：45000美元 Totally：45000 dols总值（大写）：肆总值（大写）：肆萬萬伍仟美元伍仟美元 Total value:(in words):Forty-five thousand US DollarsTotal value:(in words):Forty-five thousand US Dollars2.交货条件（Terms of Delivery） CIF3.原产地国与制造商（Country

14、of Origin and Manufacturers） 中国广西花茶特产有限公司（Wilson, Guangxi province, China gold scented tea products co, LTD）4.包装及标准（PACKING）货物应具有防潮、防锈蚀、防震并适合于远洋运输的包装，由于货物包装不良而造成的货物残损、灭失应由卖方负责。卖方应在每个包装箱上用不褪色的颜色标明尺码、包装箱号码、毛重、净重及“此端向上”、防潮”、“小心轻放”等标记。The packing of the goods shall be preventive from dampness, rust, moi

15、sture, erosion and shock, and shall be suitable for ocean deportation/ multiple transportation. The Seller shall be liable for any damage and loss of the goods attributable to the inadequate or proper packing. The measurement, gross weight, net weight and the cautions such as Do not stack up side do

16、wn, Keep away from moisture, Handle with care shall be stenciled on the surface of each package with fadeless pigment.5.唛头（Shipping Marks）6.装运期限（Time of Shipment）7.装运口岸（Port of Loading）8.目的口岸（Port of Destination）9.保险（Insurance）SMCOC/NO.3X-xxxSan Francisco, California1/3002014.12.15中国广西防城港港口（Fangchen

17、g port Guangxi China）旧金山港（Port of San Francisco）由买方按发票金额110%投保一切险。Insurance shall be covered by the Buyer for 110% of the invoice value against ICC(C)Risks.10.付款条件（TERMS OF PAYMENT）信用证方式：买方应在装运期前/合同生效后10日，开出以卖方为受益人的不可撤销的议付信用证，信用证在装船完毕后15日内到期。Letter of Credit: The Buyer shall, 10 days prior to the ti

18、me of shipment /after this Contract comes into effect,open an irrevocable Letter of Credit in favor of the Seller. The Letter of Credit shall expire 15days after the completion of loading of the shipment as stipulated.11.单据（DOCUMENTS REQUIRED）卖方应将下列单据提交银行议付/托收：The Seller shall present the following

19、documents required to the bank for negotiation/collection:(1)标明通知收货人/受货代理人的全套清洁的、已装船的、空白抬头、空白背书并注明运费已付/到付的海运/联运/陆运提单。Full set of clean on board Ocean/Combined Transportation/Land Bills of Lading and blank endorsed marked freight prepaid/ to collect;(2)标有合同编号、信用证号（信用证支付条件下）及装运唛头的商业发票壹式叁份；Signed comme

20、rcial invoice in 3 copies indicating Contract No., L/C No. (Terms of L/C) and shipping marks;(3)由出具的装箱或重量单一式貳份；Packing list/weight memo in 2copies issued by；(4)由出具的质量证明书一式貳份；Certificate of Quality in 2 copies issued by；(5)由出具的数量证明书一式貳份；Certificate of Quantity in 2 copies issued by；(6)装运通知(Shipping a

21、dvice):卖方应在交运后24小时内以特快专递方式邮寄给买方上述第1项单据副本壹式壹套。The Seller shall, within 24 hours after shipment effected, send by courier each copy of the above-mentioned documents No.1.12.12.装运通知装运通知 The Seller shall, immediately upon the completion of the loading of the goods, advise the Buyer of the Contract No. n

22、ames of commodity, loading quantity, invoice values, gross weight, name of vessel and shipment date by Fax wit hin 24 hours. 装载完毕后，卖方应在24小时内以传真方式通知买方合同编号、品名、已发运数量、发票总金额、毛重、船名/车/机号及启程日期等。Shipping Advice质量保证质量保证 货物品质规格必须符合本合同及质量保证书之规定，品质保证期为货到目的港1个月内。在保证期限内，因制造厂商在设计制造过程中的缺陷造成的货物损害应由卖方负责赔偿。The Seller s

23、hall guarantee that the commodity must be in conformity with the quality, specifications and quantity specified in this Contract and Letter of Quality Guarantee. The guarantee period shall be 1 month after the arrival of the goods at the port of destination, and during the period the Seller shall be

24、 responsible for the damage due to the defects in designing and manufacturing of the manufacturer.Quality Guarantee检验检验 发货前，制造厂应对货物的质量、规格、性能和数量/重量作精密全面的检验，出具检验证明书，并说明检验的技术数据和结论。货到目的港后，买方将申请中国商品检验局(以下简称商检局)对货物的规格和数量/重量进行检验，如发现货物残损或规格、数量与合同规定不符，除保险公司或轮船公司的责任外，买方得在货物到达目的港后2日内凭商检局出具的检验证书向卖方索赔或拒收该货。在保证期内

25、，如货物由于设计或制造上的缺陷而发生损坏或品质和性能与合同规定不符时，买方将委托中国商检局进行检验。 The manufacturers shall, before delivery, make a precise and comprehensive inspection of the goods with regard to its quality, specifications, performance and quantity/weight, and issue inspection certificates certifying the technical data and concl

26、usion of the inspection. After arrival of the goods at the port of destination, the Buyer shall apply to China Commodity Inspection Bureau (hereinafter referred to as CCIB) for a further inspection as to the specifications and quantity/weight of the goods. If damages of the goods are found, or the s

27、pecifications and/or quantity are not in conformity with the stipulations in this Contract, except when the responsibilities lies with Insurance Company or Shipping Company, the Buyer shall, within 2 days after arrival of the goods at the port of destination, claim against the Seller, or reject the

28、goods according to the inspection certificate issued by CCIB. In case of damage of the goods incurred due to the design or manufacture defects and/or in case the quality and performance are not in conformity with the Contract, the Buyer shall, during the guarantee period, request CCIB to make a surv

29、ey.15.索赔索赔（Claim） 买方凭其委托的检验机构出具的检验证明书向卖方提出索赔（包括换货），由此引起的全部费用应由卖方负担。若卖方收到上述索赔后3天未予答复，则认为卖方已接受买方索赔。 The buyer shall make a claim against the Seller (including replacement of the goods) by the further inspection certificate and all the expenses incurred therefrom shall be borne by the Seller. The claim

30、s mentioned above shall be regarded as being accepted if the Seller fail to reply within 3 days after the Seller received the Buyers claim.迟交货与罚款迟交货与罚款 除合同第17条不可抗力原因外，如卖方不能按合同规定的时间交货，买方应同意在卖方支付罚款的条件下延期交货。罚款可由议付银行在议付货款时扣除，罚款率按每天收0.05%，不足1天时以1天计算。但罚款不得超过迟交货物总价的0.5%。如卖方延期交货超过合同规定2天时，买方有权撤销合同，此时，卖方仍应不迟延

31、地按上述规定向买方支付罚款。买方有权对因此遭受的其它损失向卖方提出索赔。 Should the Seller fail to make delivery on time as stipulated in the Contract, with the exception of Force Manure causes specified in Clause 17 of this Contract, the Buyer shall agree to postpone the delivery on the condition that the Seller agree to pay a penalt

32、y which shall be deducted by the paying bank from the payment under negotiation. The rate of penalty is charged at 0.05% for every 1days, odd days less than 1days should be counted as 2 days. But the penalty, however, shall not exceed 5% of the total value of the goods involved in the delayed delive

33、ry. In case the Seller fail to make delivery 2 days later than the time of shipment stipulated in the Contract, the Buyer shall have the right to cancel the Contract and the Seller, in spite of the acceptilation, shall nevertheless pay the aforesaid penalty to the Buyer without delay. The buyer shal

34、l have the right to lodge a claim against the Seller for the losses sustained if any.不可抗力不可抗力 凡在制造或装船运输过程中，因不可抗力致使卖方不能或推迟交货时，卖方不负责任。在发生上述情况时，卖方应立即通知买方，并在5天内，给买方特快专递一份由当地民间商会签发的事故证明书。在此情况下，卖方仍有责任采取一切必要措施加快交货。如事故延续15天以上，买方有权撤销合同。 The Seller shall not be responsible for the delay of shipment or non-del

35、ivery of the goods due to Force Manure, advise the Buyer immediately of the occurrence mentioned above and within 5 days thereafter the Seller shall send a notice by courier to the Buyer for their acceptance of a certificate of the accident issued by the local chamber of commerce under whose jurisdi

36、ction the accident occurs as evidence thereof. Under such circumstances the Seller, however, are still under the obligation to take all necessary measures to hasten the delivery of the goods. In case the accident lasts for more than 15 days the Buyer shall have the right to cancel the Contract. 争议争议

37、的的解决解决 凡因本合同引起的或与本合同有关的任何争议应协商解决。若协商不成，应提交中国国际经济贸易仲裁委员会广西分会，按照申请仲裁时该会现行有效的仲裁规则进行仲裁。仲裁裁决是终局的，对双方均有约束力。 Any dispute arising from or in connection with the Contract shall be settled through friendly negotiation. In case no settlement is reached, the dispute shall be submitted to China International Eco

38、nomic and Trade Arbitration Commission (CIETAC), Guangxi Commission for arbitration in accordance with its rules in effect at the time of applying for arbitration. The arbitral award is final and binding upon both parties.法律适用法律适用 本合同之签订地、或发生争议时货物所在地在中华人民共和国境内或被诉人为中国法人的，适用中华人民共和国法律，除此规定外，适用联合国国际货物销售

39、公约。 It will be governed by the law of the Peoples Republic of China under the circumstances that the contract is singed or the goods while the disputes arising are in the Peoples Republic of China or the descendant is Chinese legal person , otherwise it is governed by United Nations Convention on Co

40、ntract for the International Sale of Goods . 所有通知用中文写成，并按照如下地址用传真/电子邮件/快件送达给各方。如果地址有变更，一方应在变更后2日内书面通知另一方。 All notice shall be written in Chinese and served to both parties by fax/courier according to the following addresses.If any changes of the addresses occur, one party shall inform the other part

41、y of the change of address within_2_days after the change.通知通知文字文字21.本合同使用的FOB、CFR、CIF术语术语系根据国际商会2010年国际贸易术语解释通则。The terms FOB，CFR，CIF in the Contract are based on INCOTERMS 2010 of the International Chamber of Commerce.本合同中、英两种文字具有同等法律效力，在文字解释上，若有异议，以中文解释为准。This contract is made out in both Chinese

42、 and English of which version is equally effective .Conflicts between these two language arising therefrom，if any , shall be subject to Chinese version .本合同一共肆份，自双方代表签字（盖章）之日起生效。This contract is in 4 copies , effective since being signed / sealed by both parties:卖方代表人：买方代表人:Representative of the sel

43、lers :Representative of the buyers :签字Authorized signature :签字Authorized signature: Tracy四四 商品商品条件条件包装条款包装条款唛头（唛头（SHIPPING MARKSSHIPPING MARKS）数量条款数量条款品质条款品质条款五五 贸易术语贸易术语贸易术语贸易术语 选用选用CIF贸易术语贸易术语某公司出口商品300箱，每箱净重54千克，体积0.045立方米，出口总成本每箱人民币1100元，外销价每箱150美元CIF旧金山。海运运费按W/M计算，每运费吨120美元。（1美元=8.28元人民币）试计算该商品

44、的出口盈亏率及换汇成本。出口外汇净收入CIFFI=300*150-2527.2-495=41977.8美元出口换汇成本出口总成本出口外汇净收入1100*300元41977.8美元=7.86盈亏率（出口外汇净收入出口总成本）出口总成本（41977.8*8.28330000）330000=5.33%六六 运输运输运输运输运输运输=运费运费+燃油附加费燃油附加费我公司出口箱装茶叶共300箱，报价为每箱150美元CIF旧金山。（已知：该货物体积每箱长45厘米、宽40厘米、高25厘米，每箱净重54公斤，运费计算标准为W/M，每运费吨为120美元，并加收燃油附加费20%，港口附加费10%。）每箱体积：0.

45、450.400.25=0.045立方米每箱毛重：54公斤=0.054（公吨）海运公司选择重量吨计收运价1重量吨运费= 120（1+20%+10%）=156美元每箱重量吨运费=0.054 156 =8,424美元总运费8.424300=2527.2美元七七 保险保险保险保险保险（Insurance）：由买方按发票金额 110%投保一切险。保险费率为1%。我公司出口箱装茶叶共300箱，报价为每箱150美元CIF旧金山。保险费CIF货价*（1+加成率）*保险费率 150*300*110%*1%=495美元保险金额 CIF*(1+加成率）=150*300*110%=49500美元我方轮船载货后，在航行

46、途中A舱起火。A舱原载有茶叶，灭火后发现茶叶一部分被焚毁。经检查后发现有10箱完全烧毁。途中遇到风暴，船长及时开到附近避风港处，经检查未发生损失。赔偿金额=49500*10/300=1650美元八八 结算结算（即期信用证）（即期信用证）买方付款方式为信用证付款：买方应在装运期前/合同生效后10日，开出以卖方为受益人的不可撤销的议付信用证，信用证在装船完毕后15日内到期。1.SHIPPER （托运人）中国茶韵进出口有限责任公司B/L NO. COSCO中国远洋运输（集团）总公司CHINA OCEAN SHIPPING (GROUP) CO.ORIGINALCombined Transport B

47、ill of Lading2.CONSIGNEE（收货人）“order” 或“order of shipper”或“order of XXX Bank” 3.NOTIFY PARTY（通知人）American Foreign Trade Corporation4.PR-CARRIAG E BY（前程运输）填feeder ship名即驳船名5.PLACE OF RECEIPT（收货地）旧金山6. OCEAN VESSEL VOY. NO.（船名及航次）填大船名7.PORT OF LOADING（装货港）防城港8.PORT OF DISCHARGE (卸货港）旧金山9.PLACE OF DELIV

48、ERY（交货地）若大船公司负责至NYC则填NYC；若负责至LAX则填LAX10.FINAL DESTINATION FOR THE MERCHANTS REFERENCE （目的地）仅当该B/L被用作全程转运时才填此栏（填NYC）海运提单11.MARKS （唛头）SMCO C/NO.3X-xxx San Francisco, California 30012.NOS. & KINDS OF PKGS（包装种类和数量）3正常的出口与采购商的品牌棕色纸箱 300箱（100盒/箱）13.DESCRIPTION OF GOODS（货物名称）花茶14. G.W.(KG) （毛重）15. MEAS(M3)

49、（体积）13.516. TOTAL NUMBER OF CONTAINERS OR PACKAGES(IN WORDS) （总件数）17.FREIGHT & CHARGES（运费）PREPAID(运费预付)或COLLECT(运费到付）REVENUE TONS（运费吨）RATE(运费率)PER(计费单位)PREPAID(运费预付)COLLECT(运费到付）PREPAID AT（预付地点）PAYABLE AT（到付地点）18.PLACE AND DATE OF ISSUE（出单地点和时间）一般与装船日一致TOTAL PREPAID（预付总金额）19.NUMBER OF ORIGINAL B(S)L

50、 (正本提单的份数)一般为3份 22.SIGNED FOR THE CARRIER（承运人签章）中国远洋运输（集团）总公司CHINA OCEAN SHIPPING (GROUP) CO.20.DATE（装船日期）21.LOADING ON BOARD THE VESSEL BY（船名）九九 商检商检商品检验的时间和地点：出口国检验，进口国复检。 发货前，制造厂应对货物的质量、规格、性能和数量/重量作精密全面的检验，出具检验证明书，并说明检验的技术数据和结论。货到目的港后，买方将申请中国商品检验局(以下简称商检局)对货物的规格和数量/重量进行检验，如发现货物残损或规格、数量与合同规定不符，除保险