发票与包装单据.pptVIP

14、贸易术语（Trade Terms）:贸易术语涉及买卖双方的责任、费用和风险的划分问题，同时，也是进口地海关核定关税的依据。 国际商会认为“贸易术语是合同的重要部分，贸易双方均受其约束。贸易术语常常被写进信用证的货物描述，被视为货物描述的一部分。不论它在信用证内被写进货物描述还是显示在别处，它必须被写进商业发票内。如果商业发票未列明信用证规定的贸易术语，便构成不符，银行有权拒绝接受单据”。 如果货物描述提供了贸易术语的来源，则发票还必须表明相同的来源。比如信用证规定“CIF NEW YORK INCOTERMS 2000”,在发票的货物描述中应将这一表述全部显示。 因此，商业发票必须标出贸易术语。 费用和成本必须包括在信用证和发票中标明的价格术语所显示的金额内，不允许任何超出该金额的费用或成本。 信用证规定USD20000 CIF London，要求列明费用明细，受益人提交的发票显示：USD 15000 CIF London INSURANCE USD 2000 FREIGHT USD 3000 TOTAL USD 20000 正确的是： COST USD 15000 INSURANCE USD 2000 FREIGHT USD 3000 TOTAL USD 20000 CIF London 信用证规定USD20000 CIF London，要求列明费用明细，受益人提交的发票显示：COST USD 15000 INSURANCE USD 2000 FREIGHT USD 3000 LICENCE FEE USD 500 TOTAL USD 20000 CIF London 15、声明文句：信用证要求在发票内特别加列船名、原产地、进口许可证号码等声明文句，制单时必须一一详列。 eg.证明所列货物与合同或订单所列货物相符We certify that the goods named have been supplied in conformity with order No.123 eg. 证明原产地 We hereby certify that the above mentioned goods are of Chinese origin. 或 This to certify that the goods named herein are of Chinese origin. eg. 证明不装载于或停靠限制的船只或港口 We certify that the goods mentioned in this invoice have not been shipped on board of any vessel flying Israeli flag or due to call at any Israeli port. eg. 证明货真价实 We hereby certify this invoice is in all respects true and correct both as regards to the price and description of the goods referred herein. eg. 证明已经航邮有关单据 This is to certify that two copies of invoice and packing list have been airmailed direct to applicant immediatly after shipment. eg. 澳大利亚 “Beneficiary’s invoice must state the following developing countries’ declaration” Developing country declaration that the final process of manufacture of the goods for which special rates are claimed has been performed in China and that not less than one half of the factory or works cost of the goods is respresented by the value of the labor or mater