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(共35张PPT)
Chapter 11
Export Documents
In this chapter, you will learn the following key points:
The significance of export documents
Classifications and requirements of the major export documents
Contents of the major export documents
Documents required in the letter of credit or contract
11.1 The Significance of Export Documents
If documents are not properly prepared:
Sellers and buyers are unable to trust each other because there are no legally-binding documents in place to make sure each party will do what they say in the export transaction.
Sellers will have problems sending the goods out of their countries.
Buyers will have problems claiming the goods at the destination.
11.1 The Significance of Export Documents
If documents are not properly prepared: (continued)
Payments under a letter of credit will be delayed and discrepancy charges will occur.
Destination country customs agents have rights to detain or seize shipments.
In a more severe case, both parties can be subject to fines or incarceration for failing to satisfy import or export documentation requirements.
11.2 Most Commonly-used Export Documents
1. Commercial invoice (a sample)
The commercial invoice is perhaps the most important piece of documentation. This document includes all relevant information pertained to the financial transaction. Customs officials use this document to determine true value of and assess duties and taxes on goods in the shipment.
11.2 Most Commonly-used Export Documents
1. Commercial invoice
Items usually included in the commercial invoice:
Seller—The seller’s (shipper’s) full name and contact details.
Consignee —Full name, recipient’s name and contact details.
Invoice Date—Date the invoice is prepared.
Invoice Number—Invoice number assigned by the exporter.
Terms of Trade—They define the buyers’ and sellers’ risks, e.g., FOB, CIF, EXW.
Total Packages—States the total number of packages in the shipment.
11.2 Most Commonly-used Export Documents
1. Commercial invoice
Items usually included in the commercial invoice:(continued)
Total Weight—States the total weight of all items in the shipment.
Description of Goods—include a full description of the goods being shipped, such as the item name, the type of container , reason for shipment, what material the items are made of, and whether the item is new or second-hand, etc.
Customs Commodity Code (if known)— Optional.
Country of Manufacture—Illustrates the country of origin where the goods were grown, produced, processed or manufactured.
Destination Country
11.2 Most Commonly-used Export Documents
1. Commercial invoice
Items usually included in the commercial invoice:(continued)
Number of Units/Quantity—States the exact number of units of each item.
Unit Value—States the unit value of each item and the currency used to determine the unit of value.
Subtotal Value of Each Item—Determined by multiplying the unit value by the number of units for each item listed.
Total Value—Invoice total value should reflect the shipments fair market or transaction value and the currency used.
Signature and Title—Signature of sender
11.2 Most Commonly-used Export Documents
2. Pro forma invoice (a sample)
It is a document similar to a commercial invoice and it contains the same information as those in the commercial invoice. Therefore, it is a statement of sales, issued before the completion of transaction rather than as record of sales already made.
A pro forma invoice is needed in the following situations: If an irrevocable letter of credit is required by the exporter, the importer will use a pro forma invoice to substantiate the need for a letter of credit to his bank; importer to apply for the import license and foreign exchange; importer to apply for the relevant letter of credit.
11.2 Most Commonly-used Export Documents
3. Packing List (a sample)
The packing list is usually an extension of but not a substitute for the commercial invoice. It acts like a more detailed version of the commercial invoice but without price information. The list helps the shipper or forwarding agent to determine (1) the total shipment weight and volume and, (2) whether the correct cargo is being shipped. Moreover, Customs officials (both domestic and foreign) may use the list to check the cargo.
11.2 Most Commonly-used Export Documents
3. Packing List
Items usually included in the packing list:
The importer’s/consignee’s/buyer’s name, address and contact details;
The total weights of the cargo;
The nature, quality and specifications of the goods being shipped;
The type of package (such as pallet, box, crate, etc);
The measurements/dimensions of each package;
11.2 Most Commonly-used Export Documents
3. Packing List
Items usually included in the packing list:(continued)
The quantity of pallets/boxes/crates/drums, etc;
The contents of each pallet or box (or other container);
The package markings, if any, as well as shipper’s and buyer’s reference numbers;
Signature of sender indicates that the sender is responsible for the accuracy and authenticity of all information on the packing list.
11.2 Most Commonly-used Export Documents
4. Certificate of Origin (a sample)
In most countries, the Chamber of Commerce is the key agent in the delivery of certificates of origin.
In China, the certificate of origin is generally issued by: local AQSIQ authority (General Administration of Quality Supervision, Inspection and Quarantine of P.R.C.) or CCPIT (China Council for the Promotion of International Trade).
Non-preferential certificate of origin by CCPIT Generalized system of preferences certificate of origin (GSP) (or as Form A) by AQSIQ.
11.2 Most Commonly-used Export Documents
4. Certificate of Origin
Items usually included in the Certificate of Origin:
Certificate No—The certificate is invalid if this column is blank.
Exporter—The exporter’s full legal name and address.
Consignee—Their full legal name and address should be stated.
Means of transport and route—It refers to the port of destination and shipment as well as terms of shipment.
Country/region of destination—It refers to the country or region at which the goods arrive.
For certifying authority use only—It is usually kept in blank.
Item numbers—To be made out according to the invoice.
11.2 Most Commonly-used Export Documents
4. Certificate of Origin
Items usually included in the Certificate of Origin:(continued)
Number and kind of packages; description of goods—A full description of each good should be provided.
H.S. Code—kept in conformity with customs declaration.
Quantity—Gross or net weight in kilograms or other units of measurement for each good should be stated.
Number and date of invoice
Declaration by the exporter
Certification—It must be completed, signed, dated and stamped by the authorized person of the authorized body.
11.2 Most Commonly-used Export Documents
5. Bill of Lading (a sample)
B/L is a legal document issued by the agent of a carrier or the carrier to a shipper, signed by the captain, agent, or owner of a vessel, furnishing written evidence related to receipt of the goods, the conditions on which transportation is made, and the engagement to deliver goods at the specific port of destination to the lawful holder of the bill of lading.
Details of BOL are given in Chapter 8 International Cargo Transportation.
11.2 Most Commonly-used Export Documents
6. Certificate of Inspection (a sample)
Usually, export commodity inspections are conducted by a third party. Some are governmental, such as the General Administration of Quality Supervision, Inspection and Quarantine of the People’s Republic of China (AQSIQ) which is similar to the Food and Drug Administration (FDA) in the USA.
China Certification and Inspection Group (CCIC) is an approved non-governmental, third-party company to carry out inspections.
The governmental inspection authorities will adjust and publish a list called “Catalogue of Enter-exit Goods that shall be inspected and quarantined by enter-exist inspection and quarantine authorities”
11.2 Most Commonly-used Export Documents
6. Certificate of Inspection
An inspection certificate serves the functions of:
(1) For verifying if the quality, quantity, packing and the proper condition of the goods received by the seller are in conformity with the requirements stated in the contract;
(2) For the Customs to release the goods;
(3) For sellers to settle the payment;
(4) Forming the evidence of making claims and the settlement.
6. Certificate of Inspection
Types of certificate of inspection may involve:
Inspection Certificates of Quality; Inspection Certificates of Weight;
Inspection Certificates of Quantity; Inspection Certificates of Origin;
Inspection Certificates of Health; Disinfection Inspection Certificates;
Veterinary Inspection Certificates ; Inspection Certificates on Damaged Cargo;
Inspection Certificates of Value; Inspection Certificates of Fumigation.
11.2 Most Commonly-used Export Documents
7. Insurance policy (a sample)
The policy is the foundation for claim and settlement in case of loss or damage.
The Insurance Policy insures an exporter against the risk of not being paid under an export contract or of not being able to recover the costs of implementing that contract because of certain events which prevent its performance or lead to its termination.
The Policy contains all the details concerning the trader insured, the goods insured, the amount insured, the name of the carrying vessel, the precise risks covered, the period of cover, the rights and obligations of insured and insurer and any exceptions there may be.
11.2 Most Commonly-used Export Documents
7. Insurance policy
The most common is marine insurance. It is now a general term of insurance for any means of transport for example, sea, road, rail and air. The purpose of marine insurance is to insure the cargo from various transport-related risks.
Other introductions of insurance documents are given in Chapter 9 Cargo Transport Insurance.
11.2 Most Commonly-used Export Documents
Other essential documents
Besides those common documents detailed above, some other documents such as sellers or beneficiary's certification, shipping advice, shipping company's declaration may be necessary in certain business.
Usually, the exporter will prepare and present documents to the buyer or his bank or some other relevant parties which are required in the contract or in the letter of credit.
If the seller prepares documents wrongly where the buyer has a problem on import formalities such as import customs clearance or taking delivery of the goods, the loss whereby will be born by the seller.
If discrepancies occur between the documents and the letter of credit, the opening bank on behalf of the buyer has a right to dishonor when the documents are presented. Therefore, the seller must prepare the documents in conformity with the letter of credit.
11.3 Documents Required in the
Contract or in the Letter of Credit
Documents Required in a Letter of Credit:
Credit available with any bank in China against presentation of documents detailed herein and Beneficiary's Draft drawn at 30 day's sight on issuing bank. The number, the date of the credit and the name of opening bank must be quoted on all drafts.
Signed Commercial Invoice in 4 Fold certified to be true and correct stating full name and address of the manufacturers.
Full set of clean “On Board” Ocean Bills of Lading
Certificate of Origin in 2 Fold issued by the China Council for the Promotion of International Trade stating full name and address of the manufacturers.
11.3 Documents Required in the
Contract or in the Letter of Credit
Documents Required in a Letter of Credit:(continued)
Marine Insurance Policy or Certificate
Packing List in 4 Fold indicating gross/net weight and measurement of each package
Beneficiary should advise by registered airmail shipment details, and a copy of such advice must accompany the original documents.
On Full set of Non-negotiable copies of documents to be sent by airmail to the applicant and a Beneficiary's Certificate to this effect must accompany the original documents.
11.3 Documents Required in the
Contract or in the Letter of Credit
Case 1
Our company exported a batch of motors by irrevocable letter of credit at sight, and the contract stipulated that the time of shipment was August, 2003. After signing the contract, we shipped and exported the goods in time according to the requirements of the letter of credit opened promptly by the other party. However, when making documents, the documentary staff made the commodity name on the commercial invoice into " MACHINERY AND MILL WORKS，MOTORS" according to the letter of credit, while the marine bill of lading only filled in the general designation of the commodity: "MOTORS".
Question：Can the paying bank refuse to make the payment based on this discrepancy Why
Analysis: Strictly speaking yes. However, payment can still be made if the bank believed that this was not a material discrepancy.
案例 1
我公司凭即期不可撤销信用证出口马达一批，合同规定装运期为2003年8月份。签约后，对方及时开来信用证，我方根据信用证的要求及时将货物装运出口。但在制作单据时，制单员将商业发票上的商品名称以信用证的规定缮制为：“MACHINERY AND MILL WORKS，MOTORS”，而海运提单上仅填写了该商品的统称：“MOTORS”。
问：付款行可否以此为由拒付货款？为什么？
分析：严格的话可以，但若银行认为这不属于实质性不符，也可给予付款
Case 2
Company A in China exported a batch of goods to Company B in India on CIF terms. The document clauses in the L/C stipulated: commercial invoice in duplicate; Full set of clean on board Bill of Lading marked " freight prepaid"; The insurance policy in pany A shipped the goods within the time of shipment stipulated in the L/C and delivered the documents to the negotiating bank for negotiation before the expiry date. The negotiating bank then forwarded the documents to the issuing bank for reimbursement. The issuing bank called to refuse the payment after receiving the documents, because the documents were inconsistent with each other as follows: ( 1 ) the commercial invoice did not have the signature of the beneficiary;
( 2 ) the original bill of lading was made up of one piece only and did not meet the full set of requirements; ( 3 ) the insured amount in the insurance policy was equal to the invoice amount, thus the insured amount was insufficient. Try to analyze the validity of the refusal reasons given by the issuing bank
Analysis: reason (1) (2) were not valid, reason (3) was valid; See article 18, 19 of UCP600 for reference
案例 2
我国A公司向印度B公司以CIF条件出口货物一批，国外来证中单据条款规定：商业发票一式两份；全套清洁已装船提单，注明“运费预付”；保险单一式两份。A公司在信用证规定的装运期限内将货物装上船，并于到期日前向议付行交单议付，议付行随即向开证行寄单索偿。开证行收到单据后来电表示拒绝付款，理由是单证有下列不符：
（1）商业发票没有受益人的签字；（2）正本提单是一份组成，不符合全套要求；（3）保险单上的保险金额与发票金额相等，所以投保金额不足。 试分析开证行拒付的理由是否成立？
分析：理由（1）（2）不成立，理由（3）成立；可见UCP600第十八条，十九条。
Case 3
Our company exported certain product to foreign countries. The shipment period stipulated in L/C was in may, the presentation period was before 10th June , and the validity of L/C was June 25th. After receiving L/C, our company prepared the goods in time. However, due to the long production time of the products, the goods were not completed until May 27. After shipment, the bill of lading issued on May 29 was obtained. When we had prepared the documents and presented them on 8th June , this date coincided with the non-business days of the bank on 8th and 9th June.
Q: Can we finally get the payment from the bank Why

Analysis: payment is available. The presentation date can be extended to June 10, the first business day.
案例 3
我某公司向国外出口某商品，L/C中规定的装运期为5月份，交单期为6月10日前，L/C的有效期为6月25日。该公司收到L/C后，及时准备货物，但因产品制作时间较长，货物于5月27日才全部赶制出来，装运后取得5月29日签发的提单。我方制作好单据于6月8日交单时，恰逢6月8日和9日是银行非营业日。
问：我方最终能否从银行取得货款？为什么？
分析：可以获得货款。交单日可以顺延到６月１０日这第一个营业日
Thank you !

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