资源简介

(共25张PPT)
第四章 结汇单证的缮制
第一节 汇票
第二节 发票
第三节 装箱单
第四节 提单与运单
第五节 保险单
第六节 原产地证明书
第七节 商检证书
第八节 其他结汇单证
本章学习目标：
1．掌握各种结汇单证的定义、作用和内容；
2．熟练翻译信用证中的各项单据条款；
3．根据信用证的要求熟练缮制各种结汇单证；
4．根据提供的信用证，站在出口企业和银行的角度进行审单。
第八节 其他结汇单证
一、装船通知
（一）定义
装船通知（Shipping Advice or Shipment Advice）是出口商在货物装船后给进口方的通知。它一般在货物装运后1到2天内发出。
（二）作用
（1）在CFR条件下，提醒买方及时向保险公司办理货物运输保险手续。
（2）在FOB、CIF条件下，提醒买方做好进口报关提取货物和付款的准备工作。
（3）在L/C支付方式下，是提交银行结汇的单据之一。
（三）信用证中有关装船通知条款举例
(1)ORIGINAL FAX FROM BENEFICIARY TO OUR APPLICANT EVIDENCING B/L NUMBER, NAME OF SHIP，SHIPMENT DATE,QUANTITY AND VALUE OF GOODS.
受益人发给开证人正本传真，证明提单号码、船名、开航日期、数量和货物价值。
(2)INSURANCE EFFECTED IN IRAN BY IRAN INSURANCE COMPANY, THE NAME OF INSURANCE COMPANY AND THE POLICY NUMBER XXX DD.--- HAVE TO BE MENTIONED ON B/L SHIPMENT ADVICE TO BE MADE TO SAID INSURANCE COMPANY VIA TLX NO.XXX INDICATING POLICY NUMBER AND DETAILS OF SHIPMENT，A COPY OF WHICH IS TO BE ACCOMPANIED BY THE ORIGINAL DOCUMENTS.
保险由伊朗保险公司承保，装船通知必须有上述保险公司及保单号码、装运细节，一份电抄本必须和随附在其他正本单据上。
(3)ENEFICIARY'S CERTIFICATE CERTIFYING THAT SHIPMENT ADVISE AND ABOVEMENTIONED DOCUMENTS HAVE BEEN FAXED TO APPLICANT FOR INSURANCE PURPOSE BEFORE SHIPMENT，FAX COPY WITH TRANSMISSION REPORT IS REQUIRED.
受益人证明书，证实装运通知已经将上述单据在装船前传真给开证人，以便办理保险。须提交一份传真副本及传真件。
(4)SHIPMENT ADVICE WITH FULL DETAILS INCLUDING SHIPPING MARKS，CARTON NUMBERS，VESSEL'S NAME，BILL OF LADING NUMBER，VALUE AND QUANTITY OF GOODS MUST BE SENT ON THE DATE OF SHIPMENT TO US.
装船通知须有装运细节，包括唛头、箱号、船名、提单号码和数量，装船通知须在装运日发出。
(5)ENEFICIARY MUST CABLE ADVISE THE APPLICANT FOR THE PARTICULARS BEFORE SHIPMENT EFFECTED AND A COPY OF SUCH ADVICE SHOULD BE PRESENTED FOR NEGOTIATION.
受益人必须在装运前电报通知开证人装运细节，一份这样的电通知副本须提示议付。
(6)A CERTIFICATE FROM THE BENEFICIARY STATING THAT THEY HAVE ADVISED THE APPLICANT BY TLX THE DATE OF SHIPMENT，NUMBER OF PACKAGES，NAME OF COMMODITY，TOTAL NET AND GROSSWEIGHT，NAME OF VESSEL AND NUMBER OF VOYAGE WITHIN 2 DAYS AFTER SHIPMENT EFFECTED.
受益人证明书，证明他们已经在开航前二天用电传通知开证人有关装运日期、箱数、货物名称，总毛、净重、船名和航班号。
(7)BENEFICIARY'S CERTIFIED COPY OF FAX SENT TO APPLICANT WITHIN 48 HOURS AFTER SHIPMENT INDICATING CONTRACT NUMBER, L/C NUMBER, GOODS NAME，QUANTITY，INVOICE VALUE，VESSEL'S NAME，PACKAGE/ CONTAINER NUMBER, LOADING PORT，SHIPPING DATE AND ETA.
受益人电传副本，证明已经在开航后48小时内通知开证人，有关合同号码、信用证号码、货名、数量、发票价值、船名、箱数、集装箱号码、装运港、装船日期及预期到达时间。
（四）主要内容
1．收件人名称和地址
2．合同号或信用证号
3．货名
4．数量
5．金额
6．船名
7．开航日期
8．提单号码
9．发电日期等
发电日期不能超过信用证规定的日期，如装船内两天（WITHIN TWO DAYS AFTER SHIPMENT DATE）。如果信用证规定 IMMEDIATELY AFTER SHIPMENT（装船后立即通知），应掌握在提单后三天之内。
二、受益人证明书（Beneficiary's Certificate/Statement）
（一）定义
也称出口商证明（Exporter's Certificate），是一种由受益人自己出具的证明，证明自己履行了信用证规定的任务或证明自己按信用证的要求办事，如证明所交货物的品质、证明运输包装的处理、证明按要求寄单等。
（二）种类
1．寄单证明（Beneficiary's Certificate for Dispatch of Documents）
通常是受益人根据规定，在货物装运前后一定时期内，邮寄/传真/快递给规定的收受人全套或部分副本单据，并将证明随其他单据交银行议付。
如CERTIFICATE FROM THE BENEFICIARY STATING THAT ONE COPY OF THE DOCUMENTS CALLED FOR UNDER THE LC HAS BEEN DISPATCHED BY COURIER SERVICE DIRECT TO THE APPLICANT WITHIN 3 DAYS AFTER SHIPMENT.
2．寄样证明（Beneficiary's Certificate for Dispatch of Shipment Sample）
例如：CERTIFICATE TO SHOW THAT THE REQUIRED SHIPMENT SAMPLES HAVE BEEN SENT BY DHL TO THE APPLICANT ON JULY 10，2005.
3．电抄本（TELEX/CABLE/FAX COPY）
电抄本是根据信用证规定，在货物运出前后的一定期限内，由发货人按信用证规定的内容，用传真通知信用证规定的收电人，并以传真或另缮制发电证明书，作为已发电的证明，交银行作为议付的单证。
4．履约证明
履约证明是证实某件事实、货物符合成交合约或来自某产地的证明文件。例如交货品质证明，是由发货人按信用证的规定，证明所交货物的品质符合合同的规定，可直接作为银行议付的单证。有时信用证中规定要求信用证受益人提供工厂品质证明书也属于这类证明。
5．包装和标签证明
例1：某信用证要求：A CERTIFICATE FROM THE BENEFICIARY TO THE EFFECT THAT ONE SET OF INVOICE AND PACKING LIST HAS BEEN PLACED ON THE INNER SIDE OF THE DOOR OF EACH CONTAINER IN CASE OF FCL CARGO OR ATTACHED TO THE GOODS OR PACKAGES AT AN OBVIOUS PLACE IN CASE OF LCL CARGO.
受益人应证明已把一套发票和箱单贴在集装箱箱门内侧（整箱货）或拼箱货的显眼的地方。
例2：BENEFICIARY CERTIFICATE IN TRIPLICATE STATING THE SHIPMENT DOES NOT INCLUDE NON- MANUFACTURED WOOD DUNNAGE，PALLETS，CRATING OR OTHER PACKAGING MATERIALS；THE SHIPMENT IS COMPLETELY FREE OF WOOD BARK，VISIBLE PESTS AND SIGNS OF LIVING PESTS.
要求三份单据，证明货物未再加工、非木制包装、无树皮、无肉眼可见虫害、无活虫。
6．其他
如BENEFICIARY'S CERTIFICATE STATING ORIGINAL B/L OF ONE SET CARRIED BY THE CAPTAIN OF THE VESSEL.
一套正本提单已交由船长携带。
CERTIFICATE TO SHOW GOODS ARE NOT OF ISRAELI ORIGIN AND DO NOT CONTAIN ANY ISRAELI MATERIAL.
货物须保证非以色列产并且不含以色列的材料。
（三）信用证中有关受益人证明书条款举例
(1)COPY OF LETTER FROM BENEFICIARY TO OUR APPLICANT EVIDENCING A NON NEGOTIABLE BILL OF LADING TOGETHER WITH COPY OF OTHER DOCUMENTS WERE SENT DIRECTLY TO THEM AFTER ONE DAY FROM SHIPMENT DATE。
一张受益人发给开证人的证明信，证明一份非议付提单和其他单据一起已经在装船后的一天直接寄给开证人了。
(2)A STATEMENT FROM THE BENEFICARY EVIDENCING THAT：PACKING EFFECTED IN 25KGS/CTN BOX.
一份受益人声明书，证明货物包装每只25公斤的箱内。
(3)A CERTIFICATE FROM BENEFICIARY STATING THAT THE FOLLOWING DOCUMENTS HAVE BEEN SENT TO THE APPLICANT BY SPEED POST AFTER SHIPMENT EFFECTED：①1/3 ORIGINAL BILL OF LADING；②CERTIFICATE OF QUALITY ISSUED BY CCIB/CCIC IN DUPLICATE.
受益人证明一份，证明以下单据已经在装船后，快递给开证人了：①1/3的正本提单；②一式二份由CCIB/CCIC出具的质量证明书。
(4)BENEFICARY'S DECLARATION CERTIFYING THAT THE ORIGINAL OF EXPORT LICENCE HAS BEEN SENT TO THE APPLICANT BY EXPRESS COURIER BEFORE SHIPMENT EFFECTED.
受益人证明书，证明正本出口许可证已在装船前快递给开证人。
（四）缮制
1．受益人中英文名称（Beneficiary's Name and Address）
2．单据名称（Beneficiary's Certificate 或Beneficiary's Statement）
3．发票号码(Invoice No.)
4．信用证号码(L/C No.)
5．出证日期(Date)
6．证明内容(Contents)
7．受益人名称及签字(Beneficiary's Name and Signature)
（五）注意事项
（1）单据名称应合适恰当。
（2）一般的行文规则是以所提要求为准直接照搬照抄，但有时也应做必要的修改。如信用证规定“BENEFICIARY'S CERTIFICATE EVIDENCING THAT TWO COPIES OF NON-NEGOTIABLE B/L WILL BE DESPATCHED TO APPLICANT WITHIN TWO DAYS AFTER SHIPMENT”，在具体制作单据时应将要求里的“WILL BE DESPATCHED”改为“HAVE BEEN DESPATCHED”；再比如对“BENEFICIARY'S CERTIFICATE STATING THAT CERTIFICATE OF MANUFACTURING PROCESS AND OF INGREDIENTS ISSUED BY ABC CO SHOULD BE SENT TO SUMITOMO CORP”的要求，“SHOULD BE SENT”最好改为“HAD/HAS BEEN SENT”。
（3）证明文件通常以“THIS IS TO CERTIFY”（或DECLARE，STATE，EVIDENCE等）或“WE HEREBY CERTIFY”等开始。
三、船公司证明（Shipping Company's Certificate）
（一）船公司证明的种类
1．船籍及航程证明（Certificate of Registry Itinerary）
例如：
A separate certificate from the shipping company or its agent to state the following：
TO WHOM IT MAY CONCERN
WE CERTIFY THAT THE SHIP IS ALLOWED BY ARAB AUTHORITIES TO CALL AT ARABIAN PORTS AND IS NOT SCHEDULED TO CALL AT ANY ISRAELI PORTS DURING ITS TRIP TO ARABIAN COUNTRIES.
本公司证明阿拉伯当局允许本货船可以停靠阿拉伯港口，在航向阿拉伯国家的途中，不会停靠任何以色列港口。
2．船龄证明（Certificate of Vessel's Age）
中东有些地区来证，因保险费率问题，规定装载船舶的船龄不得超过15年，出口方必须要求船代理或船公司出具载船只的船龄证明书。
Certificate to evidence the vessel is not over 15 years old.
3．船级证明（Confirmation of Class）
这是一种船公司出具的证明载货船舶符合一定船级标准的文书。有的信用证规定提供劳合氏船级证明单，我国国轮以及在我国各港口行驶的船只，没有或很少有参加劳合氏船级社的，因此无法出具该项证明；如必须开具此项证明，须安排在香港转船，并先与香港方面联系，请由香港劳合氏分社代其伦敦总社对转运航轮在香港签发寄加，方可凭以结汇。
有的信用证规定提供英国劳合社船级证明，如“Class certificate certifying that the shipment is made by a seaworthy vessel which are classified 100 A1 issued by Lloyds or equivalent classification society”
劳合社的船级符号为LR，标志100A1，100A表示该船的船体和机器设备是根据劳氏规范和规定建造的，1表示船舶的装备如船锚、锚链和绳索等处于良好和有效的状态，对这样的要求我们通常应予以满足。
4．船长收据(Captain's Receipt)
信用证规定,样品或单据副本由载货舱只的船长带交进口商,并提供船长收据,如委托船长带去而未取得船长收据将影响收汇。
5．集装箱船只证明（Certificate of Container Vessel）
6．班轮公会船只证明（Conference Line Certificate）
信用证规定须装班轮公会船只时，在提供的单据中，出口方应要求船公司船代理出具班轮公会船只证明单。
（二）船公司证明的基本内容：
1．船公司抬头(已印制)
2．单据名称（Certificate）
3．提单号（B/L No.）
4．日期(Date)
5．船名及航次(Vessel & Voyage)
6．信用证号(L/C No.)
7．证明内容(Contents)
8．出证人名称及签字（Issuer's Name and Signature）

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