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PAGE《國際商務(wù)單證實(shí)務(wù)》配套習(xí)題集商務(wù)單證操作習(xí)題編著:魏建萍、許麗紅班級:____________姓名:____________座號:____________福建信息職業(yè)技術(shù)學(xué)院商貿(mào)系《國際商務(wù)單證實(shí)務(wù)》精品課程建設(shè)小組目錄TOC\o"1-3"\h\z第一部分國際商務(wù)單證實(shí)務(wù)分單操作練習(xí) 1項目一信用證分析與審核 1一、信用證分析練習(xí) 1二、信用證審核練習(xí) 4項目二基本中心單據(jù)填制 8一、發(fā)票填制練習(xí)一 8二、商業(yè)發(fā)票填制練習(xí)二 10三、裝箱單填制練習(xí)一 12項目三官方單據(jù)申請 14一、出境貨物報檢單填制練習(xí) 14二、一般原產(chǎn)地證的填制練習(xí) 16三、普惠制原產(chǎn)地證填制練習(xí) 18四、原產(chǎn)地證審核及改錯 20項目四出口托運(yùn)申請 22一、托運(yùn)單填制練習(xí) 22項目五投保申請 24一、保險單填制練習(xí)一 24二、保險單填制練習(xí)二 26項目六出口貨物報關(guān) 28一、出口貨物報關(guān)單填制練習(xí) 28項目七正本海運(yùn)提單換取 31一、海運(yùn)提單填制練習(xí)一 31二、海運(yùn)提單填制練習(xí)二 33三、海運(yùn)提單改錯 35項目八結(jié)匯單據(jù)的準(zhǔn)備 38一、受益人證明書填制練習(xí)一 38二、受益人證明書填制練習(xí)二 39三、受益人證明書改錯練習(xí)一 40四、受益人證明書改錯練習(xí)二 41五、裝船通知書填制練習(xí) 42項目九向銀行議付結(jié)匯 44一、商業(yè)匯票填制練習(xí)一 44二、商業(yè)匯票填制練習(xí)二 45三、商業(yè)匯票改錯練習(xí) 46項目十出口收匯核銷和退稅 48一、出口收匯核銷 48項目十一進(jìn)口合同履行 49一、開證申請書的填寫練習(xí)一 49二、開證申請書的填寫練習(xí)二 51第二部分出口貿(mào)易業(yè)務(wù)綜合技能操作練習(xí) 55綜合一信用證業(yè)務(wù) 55一、FOB貿(mào)易術(shù)語信用證業(yè)務(wù)操作一 55二、FOB貿(mào)易術(shù)語信用證業(yè)務(wù)操作二 64三、CFR貿(mào)易術(shù)語信用證業(yè)務(wù)操作一 77四、CFR貿(mào)易術(shù)語信用證業(yè)務(wù)操作二 83五、CIF貿(mào)易術(shù)語信用證業(yè)務(wù)操作一 90六、CIF貿(mào)易術(shù)語信用證業(yè)務(wù)操作二 98綜合二托收結(jié)算方式綜合業(yè)務(wù) 107一、托收結(jié)算業(yè)務(wù)操作 107PAGE29第一部分國際商務(wù)單證實(shí)務(wù)分單操作練習(xí)項目一信用證分析與審核一、信用證分析練習(xí)(一)信用證資料MT700ISSUEOFADOCUMENTARYCREDITBasicheader F01BKCHGNVJA4001202869609ApplicationHeader700041126icraitmma05065671778372004-11-27N*BANCADICREDITOCOOPERATIVODI*SORISOLEELEPRENO*SORISOLESequenceofTotal:1/1FormofDoc.Credit:IRREVOCABLEDoc.CreditNumber:088696000825DateofIssue:2004-11-15Expiry:DATE2005-01-24PLACECHINAApplicant :SPILBERGDIYONGKEEFUIVIAA.DEGAPERI424018VILLAD’ALME’(BG)ITALYBeneficiary:CHINAPACKAGINGUNIONGUANGZHOUCO.,LTD.7/F.,NO.753DONGFENGDONGRD.,GUANGZHOU,CHINAAmount:CURRENCYUSDAMOUNT32016,00Pos./Neg.Tol(%):10/10Availablewith/by:ANYBANKBYNEGOTIATIONAGAINSTTHEDOCUMENTSDETAILEDHEREINANDBENEFICIARY’SDRAFTSATSIGHTDRAWNONUSFORFULLINVOICEVALUEPartialShipments:NOTALLOWEDTransshipment:ALLOWEDLoadinginCharge:GUANGZHOUCHINAForTransportto…:GENOAITALYLatestDateofShip.:2005-01-15Descript.OfGoods:MYANMARTEAKGRADEA(UNFINISHED)SP.16MMMYANMARTEAKINDUSTRIALPARQUETSP.14MMASPROFORMAINV.RGCI/PI004(SPL-001)DDNOV.904PRICECIFGENOADocumentsRequired:+EIGHTCOMMERCIALINVOICESINORIGINAL+EIGHTPACKINGLISTINORIGINAL+FULLSETCLEANONBOARDOCEANBILLOFLADINGISSUEDTOTHEORDERANDBLANCKENDODRSEDMARKEDFREIGHTPREPAIDNOTIFYAPPLICANTANDACOPYOFNONNEGOTIABLEBYSEAWAYBILLTOAPPLICANT.+CERTIFICATESOFORIGIN,GSPFORMAISSUEDANDLEGALIZEDBYCOMPETENTAUTHORITY.+INSURANCEPOLICY/CERTIFICATECOVERINGRISKSFPAOFPICC.INCLUDINGWAREHOUSETOWAREHOUSECLAUSE,FORATLEAST110PCTOFCIFVALUE.AdditionalCond.:+REFERENCETOTHISCREDITNUMBERMUSTBESHOWONALLDOCUMENTS+DOCUMENTSMUSTBESENTBYSPECIALCOURIERATTHEFOLLOWINGADDRESSU.P.F.–VIADALWAZIA,2-24047TREVGLIO(BG)ATT.NEWARAMATOADRIANA+IFDOCUMENTSDON’TCOMPLYWITHTHETERMSANDCONDITIONSOFPRESENTL/C,SERVICECHARGESOFUSD50.00WILLBEDEDUCTEDFROMANYREMITTANCEMADEUNDERTHISCREDIT.DetailsofCharges:ALLCHARGESANDCOMMSOUTSIDEITALYAREFORBENEFICIARY’SACCOUNTPresentationPeriod:WITHIN7DAYSAFTERB/LDATEBUTWITHINTHECREDITVALIDITYConfirmation:WITHOUTAdvisethrough:BANKOFCOMMUNICATIONGUANGZHOUBRANCH,CHINASend.ToRec.Info.:THISISTHEOPERATIVEINSTRUMENTSNOMAILCONFIRMATIONWILLFOLLOWTHISCREDITISSUBJECTTOUCPREVISION2007ICCPUBLICATIONNO.600OTHERMATERIALS.(二)填制要求請根據(jù)以上信用證資料,填制信用證分析單。信用證分析單信用證號合約號受益人開證銀行開證申請人開證日期付款方式起運(yùn)口岸目的地金額可否轉(zhuǎn)運(yùn)成交方式匯票付款人可否分批嘜頭匯票期限見票_________天期裝運(yùn)期限注意事項效期地點(diǎn)提單日____天內(nèi)議付______天內(nèi)寄單單證名稱提單副本提單商業(yè)發(fā)票其他發(fā)票海關(guān)發(fā)票裝箱單重量數(shù)量單尺碼單保險單產(chǎn)地證普惠制產(chǎn)地證貿(mào)促會產(chǎn)地證出口許可證裝船通知書投保通知寄投保通知郵據(jù)寄單證明寄單郵據(jù)寄樣證明寄樣郵據(jù)銀行份數(shù)客戶份數(shù)提單抬頭保險險種:通知運(yùn)費(fèi)預(yù)付保額另加%賠款地點(diǎn)二、信用證審核練習(xí)(一)合同資料賣方:號碼:SICHUANCHANGHONGNo.800678ELECTRICCO.,LTD銷貨確認(rèn)書日期:35EASTMIANXINGROAD,SALESCONFIRMATIONDate:13-02-2005HIGH-TECHPARK,簽約地點(diǎn):MIANYANG,SICHUAN,Signedat:Mianyang,ChinaCHINA電報掛號:Cable:TELEX:FAX:86-760-3138616買方:Buyers:ABCCORP.ORATIONLIMITED地址:Address:茲經(jīng)買賣雙方同意按下列條款成交:TheundersignedSellersandBuyershaveagreedtoclosethefollowingtransactionstothetermsandconditionsstipulatedbelow:1.貨號品名及規(guī)格數(shù)量單價金額Art.No.DescriptionQuantityUnitPriceAmount80230019CIFVALENCIAAIRCONDITIONER10,000SETS@USD160.00USD1,600,000.00KFR-35GW/NL,MODEL,R407C,220V數(shù)量及總值均得有5%的增減,由賣方?jīng)Q定。With5%moreorlessbothinamountandquantityallowedattheSellers’option.2.總值TotalValue:USD1,600,000.00(USDollarsONEMILLIONSIXHUNDREDTHOUSANDONLY.)3.包裝Packing:ONESETINTWOCARTONS,TOTAL20,000CARTONS4.裝運(yùn)期TimeofShipment:3,000STESBY31ST,MARCH2005,7,000SETSBY15TH,APRIL20055.裝運(yùn)口岸和目的地Loadingport&Destination:FROMSHENZHENGTOVALENCIASPAIN6.保險由賣方按發(fā)票全部金額110%投保至為止的險。Insurance:TobeeffectedbySellersfor110%offullinvoicevaluecoveringFPAuptoVALENCIASPAINonly.7.付款條件:買方須于年月日將不可撤銷的見票30天付款的信用證開到賣方,議付有效期延至上列裝運(yùn)期后15天在中國到期,該信用證中必須注明允許分運(yùn)及轉(zhuǎn)運(yùn)。Termofpayment:ByIrrevocableLetterofCredittobeavailableby30DAYS’AFTERsightdrafttoreachtheSellersbeforeMAR.13,2005andtoremainvalidfornegotiationinChinauntilthe15thdayaftertheaforesaidTimeofShipment.TheL/Cmustspecifythattransshipmentandpartialshipmentsareallowed.8.裝船標(biāo)記ShippingMark:N/M9.開立信用證時請注明我成交確認(rèn)書號碼。WhenopeningL/C,pleasementionourS/Cnumber.10.備注Remarks:賣方買方THESELLERSTHEBUYERS張明華MARRY希將本確認(rèn)書一份簽署后寄回本公司Pleasesignandonecopyofthissalesconfirmationtousatyourearliestconvenience.(二)信用證資料2005FEB20LogicalTerminalGDPFMTS700IssueofDocumentaryCreditPage00001FuncJSRVPUserHeaderServiceCode103:BankPriority113:MsgUserRef.108:Info.FromCI115:SequenceofTotal*27:1/1FormofDoc.Credit*40A:IRREVOCABLEDoc.CreditNumber*20:C20050226DateofIssue*31C:050220Expiry*31D:050415Applicant*50:ABCCORP.ORATIONLTD.,SPAINBeneficiary*59:SICHUANCHANGHONGELECTRICCO.,LTD.35EASTMIANXINGROAD,HIGH–TECHPARKMIANYANG,SICHUAN,CHINAAmount*32B:Currencyamount1.600.000,00Pos./Neg.Tol.(%)*39A:05/05Availablewith/by*41D:ANYBANKBYNEGOTIATIONDraftat…*42C:30DAYS’AFTERSIGHTDrawee*42D:OURSELVESPartialShipments*43P:ALLOWEDTransshipment*43T:ALLOWEDLoadinginCharge*44A:ANYCHINESEPORTSForTransportto…*44B:VALENCIAPORTShipmentPeriod*44C:LATESTMAR.30,2005Descript.OfGoods*45A:AIRCONDITIONERKFR-35GW/NL,MODEL,R407C,220V,10,000SETS,@USD160.00,CIFVALENCIA3,000SETSSHIPMENTBY31ST,MARCH2005,7,000SETSSHIPMENTBY15TH,APRIL2005,OTHERDETAILESASPERS/CDocumentsrequired*46A:+COMMERCIALINVOICEIN3COPIES+PACKINGLISTIN3COPIES+2/3ORIGINALCLEANSHIPPEDONBOARDB/L,MADEOUTTOORDER,MARKED“FREIGHTPREPAID”ANDNOTIFYAPPLICANT+GSPCERTIFICATEOFORIGINFORMA,CERTIFYINGGOODSOFORIGININCHINA,ISSUEDBYCOMPETENTAUTHORITIES+INSURANCEPOLICY/CERTIFICATECOVERINGRISKSFPAOFPICC.INCLUDINGWAREHOUSETOWAREHOUSECLAUSE,FORATLEAST110PCTO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AILSOFPACKING.,BREAKDOWNOFQUANTITY,GROSSWEIGHT,NETWEIGHTANDMEASUREMENTOFEACHCARTON.(二)其他資料發(fā)票號碼:0703SP023發(fā)票日期:2007年11月2日提單號碼:SA75214貨物裝箱情況:30DOZ/BALE船名:FANDUV.336裝運(yùn)港:廣州港凈重:180.00KGS/BALE毛重:195.00KGS/BALE尺碼:(100×100×120)CM/BALE(三)填制要求請根據(jù)上述信用證資料及其他資料,填制裝箱單。Issuer裝箱單PACKINGLISTToNo.DateMarksandnumbersNumberandkindofpackagesDescriptionofgoodsN.W.(KGS)G.W.(KGS)MEAS.(M3)TOTALQUANTITY:PACKING:TOTAL:項目三官方單據(jù)申請一、出境貨物報檢單填制練習(xí)(一)信用證條款I(lǐng)ssuingbank:THESAKURABANK,LIMITED56,NANIWA–CHO,CHUO–KU,KOBE,JAPAN20/documentatycreditnumber:KUW2584731c/dateofissue:May15,200431d/dateandplaceofexpiry:June30,2004beneficiaries’country50/applicant:MOMOCO.,LTD.NO.215NADA–KU,KOBE,JAPAN59/beneficiary:CHENANTEAIMPORT&EXPORTCORPORATIONWUYIROAD,FUZHOU,CHINA32/currencycodeamount:USD26640,0039a/percentcreditamttolerance:05/0544a/loadingonboard:FUZHOU44b/fortransportationto…:KOBE,JAPAN41d/availablewith…by…:Anybankinchinabynegotiation45a/descript.Pofgoodsand/orservices:AsperS/CNo.HNT(04)021Applicant’sRefNo.3–119012,000kgsPu-erhteaatUSD2.22perkg.CIFKobePacked:in50kgspercartons(二)其他資料VESSELNAME:FENCQINGV.25H.S.CODE:0902.4020集裝箱規(guī)格與數(shù)量:1×20`用途:外貿(mào)自營內(nèi)銷發(fā)貨日期:2004.6.12貨物存放地點(diǎn):福州五一路253號嘜頭:MCLKOBEC/NO.1-240普洱茶是法檢目錄商品,原產(chǎn)云南(三)填制要求請根據(jù)以上資料,填制出境貨物報檢單。中華人民共和國出入境檢驗檢疫出境貨物報檢單報檢單位(加蓋公章):* 編號報檢單位登記號:聯(lián)系人:電話: 報檢日期:年月日發(fā)貨人(中文)(外文)收貨人(中文)(外文)貨物名稱(中/外文)H.S.編碼產(chǎn)地數(shù)/重量貨物總值包裝種類及數(shù)量運(yùn)輸工具名稱號碼V.071108000000貿(mào)易方式貨物存放地點(diǎn)合同號信用證號用途發(fā)貨日期輸往國家(地區(qū))許可證/審批號啟運(yùn)地到達(dá)口岸生產(chǎn)單位注冊號集裝箱規(guī)格、數(shù)量及號碼合同、信用證訂立的檢驗檢疫條款或特殊要求標(biāo)記及號碼隨附單據(jù)(劃“”或補(bǔ)填)合同信用證發(fā)票換證憑單裝箱單廠檢單包裝性能結(jié)果單許可/審批文件需要證單名稱(劃“”或補(bǔ)填)*檢驗檢疫費(fèi)□品質(zhì)證書□重量證書□數(shù)量證書□獸醫(yī)衛(wèi)生證書□健康證書□衛(wèi)生證書□動物衛(wèi)生證書__正__副__正__副__正__副__正__副__正__副__正__副__正__副□植物檢疫證書□熏蒸/消毒證書□出境貨物換證憑單□□□□__正__副__正__副__正__副總金額(人民幣元)計費(fèi)人收費(fèi)人報檢人鄭重聲明:1.本人被授權(quán)報檢。2.上列填寫內(nèi)容正確屬實(shí),貨物無偽造或冒用他人的廠名、標(biāo)志、認(rèn)證標(biāo)志,并承擔(dān)貨物質(zhì)量責(zé)任。簽名:_______________領(lǐng)取證單日期簽名注:有“*”號欄由出入境檢驗檢疫機(jī)關(guān)填寫◆國家出入境檢驗檢疫局制[1-2(2000.1.1)]二、一般原產(chǎn)地證的填制練習(xí)(一)相關(guān)資料廣東省紡織品進(jìn)出口針織品有限公司向希臘某商出口一批塑膠玩具,該出口公司產(chǎn)地證申報員張強(qiáng)擬于2003年10月7日向廣州檢驗檢疫局申報,公司電話:78787878.請根據(jù)下面的商業(yè)發(fā)票幫張強(qiáng)填制“一般原產(chǎn)地證明書”。廣東省紡織品進(jìn)出口針織品有限公司GUANGDONGTEXTILESIMP.&EXP.KNITWEARSCOMPANYLIMITED15/F.,GUANGDONGTEXTILESMANSION168XIAOBEIROAD,GUANGZHOU,CHINA商業(yè)發(fā)票COMMERCIALINVOICEMessrs:INVOICENO.YSM1999BJOHNSONINVOICEDATE:OCT.05,2003KREONTOS30STR.L/CNO.:KDTT524250GREECEL/CDATE:AUG.20,2003Exporter:S/CNO.:GD-98TX2509GUANGDONGTEXTILESIMP.&EXP.KNITWEARSCOMPANYLIMTIED15/F,GUANGDONGTEXTILESMANSION168XIAOBEIROAD,GUANGZHOU,CHINA_____________________________________________Transportdetails:TermsofPayment:FROMGUANGZHOUTOPIRAEUSGREECEBYL/CBYVESSELSAILINGDATE:OCT.15,2003_______________________________________________________________________________MARKSANDNUMBERSDESCRIP.OFGOODSQUANTYTYUNITPRICEAMOUNTJOHNSONH.S.NO.:9509.0997KCS05111PLASTICTOYS10,000PCSUSD0.60/PCUSD6,000.00NO.1-500MADEINCHINAFOBGUANGZHOUUSD6,000.00TOTALQUANTITY:10,000PCSPACKING:500CATRONSTOTAL:USDOLLARSSIXTHOUSANDONLY.廣東省紡織品進(jìn)出口針織品有限公司GUANGDONGTEXTILESIMP.&EXP.KNITWEARSCOMPANYLIMITED(簽章)(二)填制要求根據(jù)上述所以的資料填制一般原產(chǎn)地證。1.ExporterCertificateNo.CERTIFICATEOFORIGINOFTHEPEOPLE’SREPUBLICOFCHINA2.Consignee3.Meansoftransportandroute5.Forcertifyingauthorityuseonly4.Country/regionofdestination6.Marksandnumbers7.Numberandkindofpackages;descriptionofgoods8.H.Scode9.Quantity10.Numberanddateofinvoices11.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedinchinaandthattheycomplywiththerulesoforiginofthepeople’srepublicofchina.…………….….Placeanddate,signatureandstampofcertifyingauthority12.CertificationItisherebycertifiedthatthedeclarationbytheexporteriscorrect.…………………Placeanddate,signatureandstampofcertifyingauthority三、普惠制原產(chǎn)地證填制練習(xí)(一)相關(guān)資料廣東省輕工家電有限公司出口一批產(chǎn)品到比利時,該產(chǎn)品完全為我國江西浪花毛織廠自產(chǎn),不含任何進(jìn)口成分,請根據(jù)下面的商業(yè)發(fā)票幫該公司產(chǎn)地證申報員張強(qiáng)(2005年3月18日申報,預(yù)定出口裝運(yùn)日期為3月22日)填制“普惠制產(chǎn)地證明書FORMA”。廣東省輕工家電有限公司GUANGDONGLIGHTELECTRICALAPPLIANCESCOMPANYLIMITED52DEZHENGROADSOUTH,GUANGZHOU,CHINA商業(yè)發(fā)票COMMERCIALINVOICEMessrs:INVOICENO.GD05753BRUSSELSLACESANDGIFTSSERV.SAINVOICEDATE:FEB.28,2005RUEDELUSAMBO.21/23L/CNO.:210364142764241190BRUXELLES,BES/CNO.:D/269/97Exporter:GUANGDONGLIGHTELECTRICALAPPLIANCESCOMPANYLIMTIED_____________________________________________Transportdetails:TermsofPayment:FROMGUANGZHOUTOANTWERPBELGIUMBYL/CW/THONGKONGBYVESSEL_______________________________________________________________________________MARKSANDNUMBERSDESCRIP.OFGOODSQUANTYTYUNITPRICEAMOUNTALSHAMALIH.S.CODE.:6303.5900ANTWERPCOTTONPRINTEDVELVETTOWELS3,936PCS@USD3.64/PCUSD14,327.04CIFANTWERPUSD14,327.04TOTALQUANTITY:3,936PCSPACKING:160CATRONSTOTAL:USDOLLARSFOURTEENTHOUSANDANDTHREEHUNDREDTWENTY-SEVENPOINTFOURONLY.GUANGDONGLIGHTELECTRICALAPPLIANCESCOMPANYLIMITED(簽章)(二)填制要求請根據(jù)上述資料填制普惠制原產(chǎn)地證。1.goodsconsignedfrom(Exporter’sname,address,country)ReferenceNo.GENERALIZEDSYSTEMOFPREFERENCESCERTIFICATEORIGIN(combineddeclarationandcertificate)FORMAIssuedinTHEPEOPLE’SREPUBLICOFCHINA(COUNTRY)seenotes.overleaf2.goodsconsignedto(Consignee’sname,address,country)3.Meansoftransportandroute(asfarasknown)4.Forofficialuse5.Itemnumber6.Marksandnumbers7.Numberandkindofpackages;descriptionofgoods8.Origincriterion(seenotesoverleaf)9.GrossweightorotherQuantity10.Numberanddateofinvoices11.CertificationItisherebycertified,onthebasisofcontrolout,thatthedeclarationbytheexporteriscorrect.………………Placeanddate,signatureandstampofcertifyingauthority12.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedinCHINAandthattheycomplywiththeoriginrequirementsspecifiedforthosegoodsinthegeneralizedsystemofpreferencesforgoodsexportedto…………………….(importingcountry)……………………Placeanddate,signatureandstampofcertifyingauthority四、原產(chǎn)地證審核及改錯廣東省東風(fēng)進(jìn)出口公司(GUANGDONGDONGFENGIMPORTANDEXPORTCORP.122DONGFENGROADEAST,GUANGZHOU)與SANYEIHONGKONG14/F.,KAISERESTATE1,MANYUESTREET,HUNGHOM,SYDNEY,AUSTRALIA達(dá)成一筆交易,內(nèi)容主要有:2400件不銹鋼鏟頭(STAINLESSSTEELSPADEHEAD),每12件扎成1捆,2002年12月1日出運(yùn),該公司填制好如下“FORMA”,請審核并修改。1.goodsconsignedfrom(Exporter’sname,address,country)GUANGDONGDONGFENGIMPORTANDEXPORTCORP.122DONGFENGROADEAST,GUANGZHOUReferenceNo.GZ9/12078/6311GENERALIZEDSYSTEMOFPREFERENCESCERTIFICATEORIGIN(combineddeclarationandcertificate)FORMAIssuedinTHEPEOPLE’SREPUBLICOFCHINA(COUNTRY)seenotes.overleaf2.goodsconsignedto(Consignee’sname,address,country)SANYEIHONGKONG14/F.,KAISERESTATE1,MANYUESTREET,HUNGHOM,SYDNEY3.Meansoftransportandroute(asfarasknown)ON/AFTERDEC.01,2002FROMGUANGZHOUTOSYDNEYBYVESSEL4.Forofficialuse5.ItemNumber16.MarksandnumbersofpackagesKMARTSYDNEYNO.1-2007.Numberandkindofpackages;descriptionofgoodsTWOTHOUDANDFOURHUNDRED(2,400)PCSOFSTAINLESSSTEELSPADEHEAD****************************8.Origincriterion(seenotesoverleaf)“P”9.GrossweightorotherQuantity2,400PCS10.NumberanddateofinvoicesYSM199901NOV.11,200211.CertificationItisherebycertified,onthebasisofcontrolout,thatthedeclarationbytheexporteriscorrect.GUANGZHOUNOV.21,2002………………Placeanddate,signatureandstampofcertifyingauthority12.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect;thatallthegoodswereproducedinGUANGZHOU(country)andthattheycomplywiththeoriginrequirementsspecifiedforthosegoodsinthegeneralizedsystemofpreferencesforgoodsexportedtoSYDNEY…………………….(importingcountry)GUANGZHOUNOV.20,2002Placeanddate,signatureandstampofcertifyingauthority改錯練習(xí)請根據(jù)以上資料及原產(chǎn)地證,找出錯誤并修改。________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________項目四出口托運(yùn)申請一、托運(yùn)單填制練習(xí)(一)信用證條款CreditNumber:SK/25067/2004DateofIssue:DEC.27,2004Expiry:DATE050327PLACECHINAApplicant:MAHARAJADEIRAL.L.C,DUBAI(UAE)P.O.BOXNo.6093,DUBAI(UAE),FAXNO.26375Beneficiary:GUANGDONGTEXTILESIMP.ANDEXP.GRANDTONTRADI
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