【正文】 ed “freight prepaid” made out to order blank endorsed notifying the Buyer.+ Insurance Policy in duplicate.+ GSP Certificate of Origin FORM A.+ Seller’s Certified Copy of Fax dispatched to the Buyer within three days after shipment advising L/C no., name, quantity and amount（8）檢驗(yàn)條款I(lǐng)NSPECTION:The certificate of Quality issued by the China EntryExit Inspection and Quarantine Bureau shall be taken as the basis of delivery.（9）索賠條款CLAIMS:In case discrepancy on the quality or quantity (weight) of the goods is found by the buyer, after arrival of the goods at the port of destination, the buyer may, within 30 days and 15 days respectively after arrival of the goods at the port of destination, lodge with the seller a claim which should be supported by an Inspection Certificate issued by a public surveyor approved by the seller. The seller shall, on the merits of the claim, either make good the loss sustained by the buyer or reject their claim, it being agreed that the seller shall not be held responsible for any loss or（10）遲交貨和罰金條款LATE DELIVERY AND PENALTY：In case of late delivery, the Buyer shall have the right to cancel this contract, reject the goods and lodge a claim against the Seller. Except for Force Majeure, if late delivery occurs, the Seller must pay a penalty, and the Buyer shall have the right to lodge a claim against the Seller. The rate of penalty is charged at % for every day. The total penalty amount will not exceed 5% of the shipment value. The penalty shall be deducted（11）不可抗力條款FORCE MAJEURE:The seller shall not held responsible if they, owing to Force Majeure cause or causes, fail to make delivery within the time stipulated in the Contract or cannot deliver the goods. However, in such a case, the seller shall inform the buyer immediately by cable and if it is requested by the buyer, the seller shall also deliver（12）仲裁條款A(yù)RBITRATION:All disputes in connection with this contract or the execution thereof shall be settled amicably by negotiation. In case no settlement can be reached, the case shall then be submitted to the China International Economic Trade Arbitration Commission for settlement by arbitration in accordance with the Commission’s arbitration rules. The award rendered by the mission shall be final and binding on both parties. The fees for arbitration shall be borne by the losing party，使用文字及其效力，生效時(shí)間以及雙方當(dāng)事人的簽字等內(nèi)容。②簽約日期和履行日期相隔較遠(yuǎn)。 （Bank of China Hamburg Branch）開來信用證。對(duì)我方不利，又要在增加較大成本的情況下可以完成，若對(duì)方愿意承擔(dān)成本，則不改問題條款：1．信用證中匯票的付款期限“AT 120 DAYS AFTER SIGHT”錯(cuò)誤，正確的是“AT 90 DAYS AFTER SIGHT”；2. ……對(duì)我問題條款：1．信用證規(guī)定交單地點(diǎn)在德國(guó)，容易造成受益人遲交單，對(duì)受益人不利；2. ……方不利，若不改會(huì)嚴(yán)重影響安全收匯，則堅(jiān)決要改最后，外貿(mào)業(yè)務(wù)員田娜提出的修改意見為：1．信用證規(guī)定交單地點(diǎn)在德國(guó)，容易造成受益人遲交單，對(duì)受益人不利；2．信用證中開證申請(qǐng)人名稱中“CABI”錯(cuò)誤，正確的是“CADI”；3．信用證中匯票的付款期限“AT 120 DAYS AFTER SIGHT”錯(cuò)誤，正確的是“AT 90 DAYS AFTER SIGHT”；4．信用證中規(guī)定禁止轉(zhuǎn)運(yùn)，與出口合同規(guī)定不一致；5．信用證貨物描述欄目中，確認(rèn)樣的時(shí)間為2008年3月24日錯(cuò)誤，合同規(guī)定為2008年4月24日；款式號(hào)F124錯(cuò)誤，合同規(guī)定為F125；貿(mào)易術(shù)語(yǔ)CFR HAMBURG錯(cuò)誤，合同規(guī)定為CIF HAMBURG；6．信用證海運(yùn)提單條款中提單抬頭“TO APPLICANT”對(duì)受益人非常不利，應(yīng)該為7．信用證保險(xiǎn)單據(jù)條款中投保金額比例“130% OF INVOICE VALUE”錯(cuò)誤，正確的是“110% OF INVOICE VALUE”；8．信用證費(fèi)用條款“ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY.”不合理。 Style no. F124 amends to F125。（3）掌握生產(chǎn)進(jìn)度，督促生產(chǎn)企業(yè)按進(jìn)度生產(chǎn)。三、產(chǎn)品包裝跟蹤（一）產(chǎn)品包裝類型（1）按包裝材料分類（2）按包裝容器分類（3）按包裝應(yīng)用分類（1）運(yùn)輸包裝：又分為單件運(yùn)輸包裝和組合包裝兩類。綠色包裝材料是指在生產(chǎn)、使用、報(bào)廢及回收處理再利用過程中，能節(jié)約資源和能源，廢棄后能迅速自然降解或再利用，不會(huì)破壞生態(tài)平衡，而且來源廣泛、耗能低、易回收且再生循環(huán)利用率高的材料或材料制品。（二）報(bào)檢 出入商品最遲應(yīng)在出口報(bào)關(guān)或裝運(yùn)前7天報(bào)檢，對(duì)于個(gè)別檢驗(yàn)檢疫周期較長(zhǎng)的貨物，應(yīng)留有相應(yīng)的檢驗(yàn)檢疫時(shí)間。u產(chǎn)地與報(bào)關(guān)地不一致的出境商品，在向報(bào)關(guān)地檢驗(yàn)檢疫機(jī)構(gòu)申請(qǐng)《出境貨物通關(guān)單》時(shí)，應(yīng)提交產(chǎn)地檢驗(yàn)檢疫機(jī)構(gòu)簽發(fā)的《出境貨物換證憑單》正本或《出境貨物換證憑條》u按照國(guó)家法律，行政法規(guī)的規(guī)定實(shí)行衛(wèi)生注冊(cè)和質(zhì)量許可的出境商品，必須提供經(jīng)檢驗(yàn)檢疫機(jī)構(gòu)的注冊(cè)編號(hào)或許可證編號(hào)u危險(xiǎn)商品出境時(shí)，必須提供《出境貨物運(yùn)輸包裝性能檢驗(yàn)結(jié)果單》正本和《出境危險(xiǎn)貨物運(yùn)輸包裝使用鑒定結(jié)果單》正本。出口貨物的申報(bào)期限為貨物運(yùn)抵海關(guān)監(jiān)管區(qū)后，裝貨的24小時(shí)以前。準(zhǔn)備申報(bào)單證的原則是：基本單證、特殊單證、預(yù)備單證必須齊全、有效、合法；報(bào)關(guān)單填制必須真實(shí)、準(zhǔn)確、完整；報(bào)關(guān)單與隨附單證數(shù)據(jù)必須一致。u單據(jù)內(nèi)容完整、單據(jù)種類完整、單據(jù)份數(shù)完整及時(shí)出單包括兩個(gè)方面：一方面指各種單據(jù)的出單日期必須合理可行；另一方面，還反映在交單附議上。（五）信用證制單技巧同時(shí)符合下列條件時(shí)，數(shù)量可以在5%范圍內(nèi)增減條件一：信用證未規(guī)定數(shù)量不得增減條件二：支取金額不超過信用證金額條件三：貨物數(shù)量不是按包裝單位或個(gè)數(shù)計(jì)數(shù)的第二節(jié) 審單和交單收匯一、審單（一）審核單據(jù)的總原則：?jiǎn)巫C一致，單單一致要求所提交的單據(jù)在種類、在份數(shù)、在內(nèi)容上要與信用證的要求一致，這就是審單工作的橫審。如遇不符點(diǎn)而受益人無法更發(fā)id情況，出口地銀行可酌情進(jìn)行以下處理：（1）憑保函議付（2）電提不符點(diǎn)（3）托收寄單或征求意見寄單（4）退單（1）開征行提出不符點(diǎn)的前提u在合理的時(shí)間內(nèi)提出不符點(diǎn)，即在開證行收到單據(jù)次日起算的5個(gè)工作日之內(nèi)向單據(jù)的提示者提出不符點(diǎn)u無延遲地依電訊方式將不符點(diǎn)通知提示者u不符點(diǎn)必須一次性提出，即如第一次所提不符點(diǎn)不成立，即使單據(jù)還存在實(shí)質(zhì)性不符點(diǎn)，開證行也無權(quán)再次提出u通知不符點(diǎn)的同時(shí)，必須說明單據(jù)代為保管聽候處理以上條件必須同時(shí)滿足。u”定期結(jié)匯“，指出口地銀行在收到受益人提交的單據(jù)并經(jīng)審核無誤后，將單據(jù)寄給國(guó)外銀行索償，并自交單之日起算，在事先規(guī)定的期限內(nèi)將貨款結(jié)算稱人民幣，貸記受益人賬戶或交付給受益人。（三）托運(yùn)結(jié)算方式下的交單收匯選擇D/P或D/A的結(jié)算方式時(shí)，出口商裝運(yùn)貨物后，就及時(shí)將有關(guān)托運(yùn)單據(jù)出口地銀行辦理托收。（2）批次核銷（3）自動(dòng)核銷二、出口歐收匯核銷的特殊情況處理（一）核銷差額指出口實(shí)際收匯金額與應(yīng)收匯金額不一致出現(xiàn)的差額，或需以進(jìn)口貨物報(bào)關(guān)單抵扣收匯的，應(yīng)抵扣金額與進(jìn)口貨物報(bào)關(guān)單金額不一致出現(xiàn)的金額。（四）出口貨物退（免）稅計(jì)稅依據(jù)（1）外貿(mào)企業(yè)出口貨物應(yīng)退增值稅的計(jì)稅依據(jù)（2）外貿(mào)企業(yè)出口貨物應(yīng)退消費(fèi)稅的計(jì)稅依據(jù)（1）生產(chǎn)企業(yè)出口貨物應(yīng)退增值稅的計(jì)稅依據(jù)（2）生產(chǎn)企業(yè)出口貨物應(yīng)退（免）消費(fèi)稅的計(jì)稅依據(jù)二、出口貨物退（免）稅申報(bào)（一）申報(bào)程序（二）申報(bào)資料（三）申報(bào)時(shí)間（四）單證電子信息的辦理事項(xiàng)（五）注意事項(xiàng)三、出口貨物退（免）稅部分特殊規(guī)定（一）加工復(fù)出口貨物的免稅辦理1.《來料加工免稅證明》的辦理（二）代理出口貨物退（免）稅辦理（三）補(bǔ)辦規(guī)定四、開增值稅發(fā)票的注意事項(xiàng)第三篇 進(jìn)口業(yè)務(wù)操作第十二章 進(jìn)口準(zhǔn)備