1、266贸易实务案例（全套单据）新加坡 LF 贸易公司向中国 ABC 进出口贸易公司进口一批毛巾和浴巾，以 CIF 成交。由 UNITED OVERSEAS BANK LIMITED SINGAPORE 开立不可撤销信用证（见附表 1） ，根据信用证要求，需要以下单据结算： 汇票（附表 2） ；商业发票（附表 3） ；重量单（附表 4） ；装箱单（附表 5） ；原产地证明（附表 6） ；保险单（附表 7） ；提单（附表 8） ；报关单（附表 9） ；装船通知（附表 10）以及信用证要求地相关证明（附表 1113） 。267附表 1-1RECEIVED MESSAGE 2001-08-20 pag
2、e no : 3436Status : MESSAGE DELIVEREDStation : 1 BEGINNING OF MESSAGE-RCVDFIN/Session/OSN :F01 4499 228128RCVDOwn Address :ICBKNJAHYC INDUSTRIAL AND COMMERCIAL BANK OFRCVD CHINARCVD NANJINGRCVD (NANJING CITY BRANCH)RCVDOutput Time :700 ISSUE OF A DOCUMENTARY CREDITRCVDInput Time :1750RCVDMIR :010817
3、UOVBSGSGAXXX6934538665RCVDSend by :UOVBSGSGAXXX UNITED OVERSEAS BANK LIMITEDRCVD SINGAPORERCVDOutput Date/Time :010817/1751RCVDPriority :NormalRCVDMUR :1CMOTRDLC348775XRCVD-RCVD3:108:1CMOTRDLC459886XRCVD-RCVD27/SEQUENCE OF TOTALRCVD 1/1RCVD40A/FORM OF DOCUMENTARY CREDITRCVD IRREVOCABLERCVD20/DOCUMEN
4、TARY CREDIT NUMBERRCVD 1CMLC459886RCVD31C/DATE OF ISSUERCVD 010817RCVD 2001-08-17RCVD31D/DATE AND PLACE OF EXPIRYRCVD 010910 IN BENEFICIARYS COUNTRYRCVD 2001-09-10RCVD50 /APPLICANTRCVD LF TRADINGRCVD BLOCK 4 BEACH ROADRCVD HEX 01-4983RCVD SINGAPORE 190004RCVD59 /BENEFICIARYRCVD ABC IMPORT AND EXPORT
5、 TRADERCVD CO., LTD.RCVD 86 RENMIN STREETRCVD NANJING CITY, JIANGSU P.R. CHINARCVD32B/CURRENCY CODE AMOUNT268附表 1-2RECEIVED MESSAGE 2001-08-20 page no : 3437Status: MESSAGE DELIVEREDStation: 1 CONTINUATION OF MESSAGE- RCVD USD17399.50RCVD US DollarRCVD 17399.50RCVD39A/PERCENTAGE CRDT AMT TOLERANCERC
6、VD 0/0RCVD39C/ADDITIONAL AMOUNTS COVEREDRCVD 0,RCVD41D/AVAILABLE WITH BY -NAME/ADDRRCVD ANY BANK IN BENEFICIARYS COUNTRYRCVD BY NEGOTIATIONRCVD42C/DRAFTS ATRCVD AT SIGHTRCVD42D/DRAWEE NAME/ADDRRCVD ISSUING BANKRCVD FOR 100PCT INVOICE VALUERCVD43P/PARTIAL SHIPMENTRCVD PROHIBITEDRCVD43T/TRANSSHIPMENTR
7、CVD ALLOWEDRCVD44A/ON BOARD/DISP/TAKING CHARGERCVD CHINARCVD44B/FOR TRANSPORTATION TORCVD SINGAPORERCVD44C/LATEST DATE OF SHIPMENTRCVD 010830RCVD 2001-08-30RCVD45A/DESCP OF GOODS AND/OR SERVICESRCVD INCOTERM CIFRCVD BATH AND FACE TOWELS AS PER SALES CONTRACT NO. HL2012 DATEDRCVD 28/7/2001.RCVD46A/DO
8、CUMENTS REQUIREDRCVD DOCUMENTS IN TRIPLICATE UNLESS OTHERWISE STIPULATESRCVD +SIGNED COMMERCIAL INVOICE IN QUADRUPLICATERCVD +WEIGHT LISTRCVD +DETAILED PACKING LISTRCVD +CERTIFICATE OF CHINA ORIGINRCVD +INSURANCE POLICY/CERTIFICATE BLANK ENDORSED FOR 110PCT OF CIFRCVD INVOICE VALUE COVERING INSTITUT
9、E CARGO CLAUSES (ALL RISKS)RCVD INSTITUTE WAR CLAUSES (CARGO) WITH CLAIMS PAYABLE AT SINGAPORE269附表 1-3RECEIVED MESSAGE 2001-08-20 page no : 3438Status: MESSAGE DELIVEREDStation: 1 CONTINUATION OF MESSAGE-RCVD +FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THERCVD ORDER OF UNITED OVERSEA
10、S BANK LTD NOTIFY APPLICANTRCVD AND MARKED FREIGHT PREPAIDRCVD +SHIPMENT ADVICE MUST BE FAXED TO APPLICANT AND RELATIVE FAXRCVD COPY IS REQUIREDRCVD +BENEFICIARYS CERTIFICATE CERTIFYING THATRCVD ONE FULL SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEENRCVD SENT TO APPLICANT BY SPEEDPOST. RELATIVE
11、POSTAL RECEIPT ISRCVD REQUIRED.RCVD47A/ADDITIONAL CONDITIONSRCVD +IN CASE OF PRESENTATION OF DISCREPANT DOCUMENTS AND SUBJECT TORCVD THE ISSUING BANKS ACCEPTANCE SHALL BE LEVIED.RCVD +ALL BANK CHARGES OUTSIDE SINGAPORE AND REIMBURSEMENT CHARGESRCVD ARE FOR ACCOUNT OF BENEFICIARY.RCVD +UNLESS OTHERWI
12、SE STIPULATES ALL DOCUMENTS SHOULD BE ISSUED INRCVD ENGLISH LANGUAGERCVD +BILL OF LADING MUST SHOW THE ACTUAL PORT OF LOADING AND RCVD DISCHARGERCVD +ALL DOCUMENTS TO SHOW THIS L/C NUMBERRCVD +SHIPMENT TO BE EFFECTED BY CONTAINER VESSEL AND B/L TO RCVD EVIDENCE AS SUCH.RCVD +ALL ART NO. MUST BE PRIN
13、TED CLEARLY ON EACH BALE.RCVD BENEFICIARYS CERTIFICATE TO THIS EFFECT IS REQUIREDRCVD +UPON NEGOTIATION, NEGOTIATING BANK TO DEDUCT USD158.43RCVD BEING L/C OPENING CHARGES ARE FOR ACCOUNT OF BENEFICIARY.RCVD +SHIPMENT SCHEDULE :RCVD SHIPMENT BEFORE 30/08/2001RCVD49 /CONFIRMATION INSTRUCTIONSRCVD WIT
14、HOUTRCVD78 /INSTRUCT TO PAY/ACCPT/NEGOT BNKRCVD +UPON RECEIPT OF DOCUMENTS IN COMPLIANCE THE TERMS ANDRCVD CONDITIONS OF THIS CREDIT, WE WILL REIMBURSE THE NEGOTIATINGRCVD BANK IN ACCORDANCE WITH THEIR INSTRUCTION.RCVD +SEND ALL DOCUMENTS IN ONE LOT BY COURIER SERVICE TORCVD UNITED OVERSEAS BANK LTD
15、, IMPORT BILLSRCVD 80 RAFFLES PLACE, 8 TH STOREY, UOB PLAZA 1, SINGAPORE 048624RCVD +REIMBURSEMENT, IF APPLICABLE, IS SUBJECT TO ICC URR525.RCVD +THIS CREDIT IS SUBJECT TO ICC UCP PUBLICATION500.RCVD72 /SENDER TO RECEIVER INFORMATION270附表 1-4RECEIVED MESSAGE 2001-08-20 page no : 3439Status: MESSAGE
16、DELIVEREDStation: 1 CONTINUATION OF MESSAGE-RCVD CONTINUATION TO BENEFICIARY ADDRESSRCVD FAX: 25-83234567RCVD TEL: 25-83234568RCVDMAC: Authentication CodeRCVD 88B8FC*RCVDCHK: CheckSumRCVD A2D620A969*RCVD-RCVDSAC: SWIFT Authentication CorrectRCVDCOP:P: CBT Primary CopyRCVDPCC:F: PC Connect : First Co
17、py Of The MessageRCVDPCC:F: PC Connect : First Copy Of The MessageRCVD-271附表 2BILL OF EXCHANGENo Date Drawn under UNITED OVERSEAS BANK LTD., SINGAPORE. L/C NO. 1CMLC459886 Dated 2001-08-17 , NO. CH011 , Exchange for USD17399.50, NANJING, CHINA.At XXX Sight of this FIRST of exchange(second of exchang
18、e being unpaid). Pay to the order of INDUSTRIAL AND COMMERCIAL BANK OF CHINA, NANJING BRANCH , the sum of US Dollars SEVENTEEN THOUSAND THREE HUNDRED AND NINETY-NINE POINT FIFTY CENTS .To For and on behalf ofABC IMPORT description of goods 8.H.S.Code 9.Quantity 10.Numerand date ofInvoicesL.F.T./SPOR
19、E/108 24(TWENTY-FOUR)PACKAGES OF 100%COTTON 2400DOZENSTRIPE FACE TOWEL, ART NO.108 L.F.T./SPORT/218 30(THIRTY)PACKAGES OF100%COTTON 3000DOZENTEA TOWEL, ART NO.218 L.F.T./SPORT/75 40(FORTY)PACKAGES OF 100%COTTON 63026010 4000DOZEN CH011PRINTED FACE TOWEL, ART NO.75 AUG.22.2001L.F.T/SPORT/318 55(FIFTY
20、-FIVE)PACKAGES OF 100%COTTON 2200DOZENTEA TOWEL, ART NO.318 L.F.T./SPORT/WN167 20(TWENTY)PACKAGES OF 100%COTTON 4000DOZENSQUARE TOWEL, ART NO.WN167 * * * * *11.Declaration by the exporter 12.certification The undersigned hereby declares that the above details it is hereby certified that the declarat
21、ion by the exporter is and statements are correct, that all the goods were produced correct276in China and that they comply with the Rules of Origin of the Peoples Republic of China.- -Place and date. Signature and stamp of authorized signatory Place and date. Signature and stamp of authorized signa
22、tory附表 7总公司设于北京 一九四九年创立Head Office Beijing Established in 1949货物运输保险单CARGO TRANSPORTATION INSURANCE POLICY保单次号CH011 POLICY NO. YCA993208400000*被保险人: ABC 进出口贸易公司Insured: ABC IMPORT AND EXPORT TRADE CO., LTD., 86 RENMIN STREET, NANJING CITY, JIANGSU P.R. CHINA中国人民财产保险股份有限公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司
23、缴付约定的保险费，按照本保险单承保险别和背面所灾条款与下列特款承保下述货物运输保险，特立本保险单。THIS POLICY OF INSURANCE WITNESSES THAT THE PICC PROPERTY AND CASUALTY COMPANY LIMITED (HEREINAFTER CALLED “THE COMPANY”)AT THE REQUEST OF THE INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED. UNDERTAKES TO INSURE
24、THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON.标记 包装及数量 保险货物项目 保险金额MARKS &NOS. QUANTITY DESCRIPTION OF GOODS AMOUNT INSUREDL.F.T./SPORE/108 15600DOZEN/169 100%COTTON STRIPE FACE TOWEL,
25、ART NO.108 USD19139.45L.F.T./SPORT/218 PACKAGES 100%COTTON TEA TOWEL, ART NO.218 L.F.T./SPORT/75 100%COTTON PRINTED FACE TOWEL, ART NO.75L.F.T/SPORT/318 100%COTTON TEA TOWEL, ART NO.318L.F.T./SPORT/WN167 100%COTTON SQUARE TOWEL, ART NO.WN167总保险金额：TOTAL AMOUNT INSURED: US DOLLARS NINETEEN THOUSAND ON
26、E HUNDRED AND THIRTY NINE AND FORTY FIVE CENTS.保费： 启运日期： 装载运输工具：PREMIUM: AS ARRANGED DATE OF COMMENCEMENT: AS PER B/L PER CONVEYANCE: BY SEA 自 至FROM SHANGHAI TO SINGAPORE 承保险别：CONDITIONS:110PCT OF CIF INVOICE VALUE COVERING INSTITUTE CARGO CLAUSES (ALL RISKS) INSTITUTE WAR CLAUSES (CARGO)WITH CLAIMS
27、 PAYABLE AT SINGAPORE NUMBER OF ORIGINAL: THREE. L/C NO: 1CMLC459886所保货物，如发生保单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保单正本（本保单共有三份正本）及有关文件。如一份正本已用于索赔，其余正本自动失效。IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY. IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANYS AGENT AS MENT
28、IONED HEREUNDER. CLAIMS, IF ANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN THREE ORIGINAL(S) TOGETHER WITH THE RELEVANT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY. IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED, THE OTHERS TO BE VOID.中国人民财产保险股份有限公司PICC PROPERTY AND CASUALTY COMPANY
29、 LIMITED赔款偿付地点CLAIM PAYABLE AT SINGAPORE 出单日期277ISSUING DATE AUG.26, 2001 地址:ADD:86 RENMIN STREET, NANJING CITY, JIANGSU P.R. CHINA 电话(TEL):86-25-83234567 Authorized signature传真(FAX):86-25-83234568邮编（POST CODE）:210000保单顺序号：PICC 0011*50附表 8Shipper Exporter (complete name and address) Bill of Lading N
30、o.ABC IMPORT AND EXPORT TRADE CO., LTD., SSHSINO2O763786 RENMIN STREET, NANJING CITY, JIANGSU P.R. CHINAConsignee (Not Negotiable Unless Consigned “to order”) AIR-SEA TRANSPORT INC.TO THE ORDER OF UNITED OVERSEAS BANK LTDMULTIMODEL TRANSPORT Notify Party (complete name and address) BILL OF LADINGLF
31、TRADING BLOCK 4 BEACH ROADHEX 01-4983 SINGAPORE 190004 Received by the Carrier in apparent good order and condition unless otherwise indicated hereon. The Place of Receipt Port of loading container(s) and/or goods hereinafter to beSHANGHAI, CHINA transported and/or otherwise forwarded from the Place
32、 of Receipt to the intended Place of Delivery upon andOcean Vessel Port of discharge subject to all the terms and conditions appearing onEUROPEAN EXPRESS SINGAPORE the face and back of the Bill of Lading duly endorsed V.W003 must be surrendered in exchange for the goods of For Carriage By Place of d
33、elivery delivery orderFinal destination (for the Merchants reference)SINGAPOREPARTICULARS FURNISHED BY SHIPPERMKS &NOS/CONTAINER NOS NO. OF PKGS DESCRIPTION OF PACKAGES AND GOODS GROSS WEIGHT MEASUREMENT169PACKAGES 5529.00KGS 20.800CMBL.F.T./SPORE/108 100%COTTON STRIPE FACE TOWEL, ART NO.108 L.F.T./
34、SPORT/218 100%COTTON TEA TOWEL, ART NO.218 L.F.T./SPORT/75 100%COTTON PRINTED FACE TOWEL, ART NO.75L.F.T/SPORT/318 100%COTTON TEA TOWEL, ART NO.318L.F.T./SPORT/WN167 100%COTTON SQUARE TOWEL, ART NO.WN167L/C NO.1CMLC459886SHIPMENT TO BE EFFECTED BY CONTAINER VESSELCY-CYFREIGHT PREPAIDPCIU3554963/C408
35、855/1X20Total number of packages: SAY TOTAL ONE HUNDRED AND SIXTY-NINE PACKAGES ONLYFor Delivery of Goods Please Apply To: On Board Date Number of Original B/l(S)PHO TIONG CHOON SHIPPING(PTE) 08/27/01 THREELTD-SINGAPORE Signature Shipper ReferenceCONTRACTOR: LEE SZE SHYAN TEL: 00653236888 Place of B
36、(S)/L Loading FAX: 00652257641 SHANGHAI, CHINAIN ACCEPTING THIS BILL OF LADING. The shipper owner Freight and Charges Prepaid Collect and the holder of the bill of lading expressly accept 278and agree to all its stipulations, exceptions and conditions whether written stamped or printed. As fully as
37、if signed by such shipper, owner, consignee and/or holder. no agent is authorized to waive any of the provisions of the clauses. In witness whereof , the undersigned, on behalf of AIR SEA TRANSPORT INC has signed the number of Bill of Lading(s) stated above, one of which being accomplished ,the othe
38、r to stand void. AIR-SEA TRANSPORT INC.Total: By: AUG.27.2001 For The Master附表 9中华人民共和国海关出口货物报关单预录入编号： 海关编号：出口口岸 备案号 出口日期 申报日期 SHANGHAI经营单位 运输方式 运输工具名称 提运单号 ABC IMPORT &EXPORT TRADE CO., LTD BY SEA发货单位 贸易方式 征免性质 结汇方式 L/C许可证号 运抵国（地区） 指运港 境内货源地 SINGAPORE SINGAPORE批准文号 成交方式 运费 保费 杂费 CIF FRIGHT PREPAID合
39、同协议号 件数 包装种类 毛重(公斤) 净重(公斤) 165 PKGS 5529 5269集装箱号 随附单据 生产厂家标记唛码及备注 项号 商品编号 商品名称、规格型号 最终目的国 数量及单位 单价 总价 币制 征免 (DOZEN) (CIF SINGAPORE) USD63026010 100%COTTON STRIPE FACE TOWEL SINGAPORE 2400 0.85 2040.00100%COTTON TEA TOWEL SINGAPORE 3000 0.9775 2932.50100%COTTON PRINTED FACE TOWEL SINGAPORE 4000 1.05
40、4 4216.00100%COTTON TEA TOWEL SINGAPORE 2200 2.465 5423.00100%COTTON SQUARE TOWEL SINGAPORE 4000 0.697 2788.00279税费征收情况 TOTAL: 17399.50录入员 录入单位 兹声明以上申报无讹并承担法律责任 海关审单批注及放行日期（签章）报关员 审单 审价单位地址 申报单位（签章） 征税 统计邮编 电话 填制日期 查验 放行附表 10ABC IMPORT & EXPORT TRADE CO., LTD.86 RENMIN STREET NANJING CITY, JIANGSU P
41、.R. CHINATEL: 86-25-83234567 FAX: 86-25-83234568TO: LF TRADING BLOCK 4 BEACH ROADHEX 01-4983 SINGAPORE 190004 DATE: AUG.27.2001SHIPMENT ADVICEDEAR SIRS,WE ARE GLAD TO INFORM YOU THAT 169PACKAGES OF BATH AND FACE TOWELS HAVE BEEN MADE SHIPMENT.L/C NO.: 1CMLC459886QUANTITY: 169 PACKAGES.TOTAL AMOUNT: USD 17399.50(SAY US DOLLARS SEVENTEEN THOUSAND THREE HUNDRED AND NINETY-NINE POINT FIFTY CENTS ON
