国际贸易单证8.pptVIP

AGENDA Introduction to Commercial Invoice Introduction to Packing List Assignment Learning Objectives Know how to make commercial invoice, with attentions to those common mistakes. Know the differences between commercial invoice and packing list. Commercial Invoice 商业发票 Warm-up questions Who do you think is the drawer of a commercial invoice? To whom is the commercial invoice drawn? To whom is the commercial invoice presented? See the example on P65. Packing List A packing list is a document prepared by the exporter, giving details of the transaction, especially the packing information. Its prime purpose is to give an inventory of the shipped goods, and it is also required by the customs for clearance purposes. See the example on P120 and find the differences from the commercial invoice on P65. Practice 某公司出口纸箱包装货物共500箱，每箱毛重40公斤，体积0.05立方米。计算运费多少美元？（计费标准为W/M，每运费吨基本运费为300美元，加收港口附加费 10%） Solution 0.05*500*300*(1+10%)=8250美元 Assignment * Commercial Invoice Definition It is the seller’s document of sale for the goods sold, specifying type of goods, quantity and price of each type and terms of sale. In import/export, it represents a complete record of the transaction between exporter and importer with regard to the goods sold. It also reports the content of the shipment and serves as the basis for all other documents about the shipment. Commercial invoice is also used by Customs authorities throughout the world for assessing Customs duties, inspection purposes, and for the keeping of statistics. If there is specific information required to appear on the commercial invoice by the Customs authorities in the importing country, the exporter should be advised (or ask the importer in regard to this) P59. Commercial Invoice A commercial invoice must identify the buyer and seller, and clearly indicate – 1) date and terms of sale, 2) quantity, weight of the shipment, 3) type of packaging, 4) complete description of goods, 5) unit value and total value (amou