國貿實務教學白話化簡單化與生活化----以付款條件為例

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1 國貿實務教學白話化簡單化與生活化 ---- 以付款條件為例謝宗興

2 壹觀念交流一國貿實務教學的選擇講得太粗略只見森林講得太詳細只見樹木

3 壹觀念交流二建議的授課架構概述基本概念應用 (introduction) (fundamentals) (applications)

4 壹觀念交流三建議的授課方式 ( 一 ) 白話化 - 以術語解釋術語會製造謎中謎 ( 二 ) 簡單化 - 蛛網狀的 49 個流程 - 學生記不起來 ( 三 ) 生活化 - 用日常生活的概念來比喻或解釋 ( 四 ) 推理化 - 給學生推理架構, 不要他們死背

5 壹觀念交流四建議的授課程序 ( 一 ) 由粗而細 ( 二 ) 由簡而繁 ( 三 ) 由易而難

6 一先從信用狀談起 ( 一 ) 為什麼要用信用狀? ( 二 ) 何謂信用狀? ( 三 ) 信用狀對買賣雙方各有何好處? ( 四 ) 銀行為何要介入? ( 五 ) 銀行如何介入? ( 六 ) 信用狀的關係人各有何風險? ( 七 ) 信用狀的關係人各可如何避險?

7 二國際貿易的付款條件不只有信用狀 ; 可以很有系統地分成三大類, 每一類裡面各有若干小項

8 三託收是賣方憑買方的訂單就出貨, 出貨以後就把裝船文件交給銀行, 拜託銀行幫他向買方去收錢 ; 錢收不回, 銀行不負責 ( 一 ) 在 D/P 時買方要付錢, 買方銀行才把裝船文件給他, 所以買方沒有獲得融資 ( 二 ) 在 D/A 時, 買方只要簽字承諾付款, 買方銀行就把裝船文件給他, 所以買方有獲得融資

9 四如同託收分為 D/P 及 D/A, 信用狀也可分成即期及遠期 ( 一 ) 在即期信用狀時, 買方要到買方銀行付款, 才能拿回裝船文件, 因此未獲融資 ( 二 ) 在遠期信用狀時, 買方只要在買方銀行先簽字承諾付款, 即可拿回裝船文件, 因此有獲得融資 ( 三 ) 遠期信用狀根據誰融資給買方, 可以分為賣方遠期及買方遠期 1. 賣方遠期為賣方融資給買方 2. 買方遠期為買方銀行融資給買方

10 五在買賣雙方直接清償及付款時, 買方在某一時點都要付款給賣方, 所以會涉及匯款因此這一類的付款條件也有人稱為匯款或匯付的付款條件 1. 託收和信用狀都有銀行介入, 買方銀行在進口地向買方收錢, 賣方在出口地交錢給賣方, 因此都不會牽涉到匯款 2. 只有買賣雙方直接清償及付款的付款條件才會涉及匯款

11 六國際貿易的匯款方式有 : 信匯電匯票匯及支票匯款 ( 一 ) 票匯即是用銀行匯票匯款 ( 二 ) 銀行匯票也是匯票, 匯票就是付款命令 ( 三 ) 支票是與某一銀行戶頭連結在一起的特殊形式的匯票 ( 四 ) 誰開匯票誰對匯票的付款就必須負最後責任 ( 五 ) 匯票可以把一筆抽象的債權具體化成信用流通工具

12 七託收及信用狀時也可以有匯票 ( 一 ) 票匯及支票匯款的匯票為票出錢出, 是順匯的匯票, 用來付款 ( 二 ) 託收及信用狀的匯票為票出錢入, 是逆匯的匯票, 用來收款

13 八比較順匯的匯票及逆匯的匯票如下 :

14 九實務上, 可將各種不同的付款條件甚至於匯款方式搭配使用於一筆交易中, 亦即可用複合式的付款條件舉例如下 : (1)30% by CWO + 70% by D/P (2)50% by L/C + 50% by D/P (3)30% by CWO + 70% by L/C (4)30% by CWO + 60% by L/C + 10% by COD (5)50% by sight L/C+50% by L/C 180 days after sight seller s usance (6)L/C 180 days Seller s Usance + L/C 180 days Buyer s Usance (7)50% by D/P + 50% by D/A 90 days after sight (8)50% by CWO + 50% by CIA (9)50% by CWO + 50% by CAD (10)by T/T before shipment(=cia) (11)by T/T 30 days after B/L date (=O/A) (12)by T/T on the 15 th day of the month following the month of shipment (13)by T/T on the first 15 th or 25 th of the month after elapse of 30 days from receipt of goods

15 十附相關單據如下 : ( 一 ) 傳統書信信用狀 First 書信確認導讀信用狀書信確認 BANK SOUTH ASIA 125 Dutch Street, Jakarta CABLE ADDRESS: TELEX: CONFIRMATION OF CABLE/TELEX PLACE AND DATE OF ISSUE: JAKARTA, 9 TH DECEMBER 2012 IRREVOCABLE DOCUMENTARY CREDIT ADVISING BANK WINNING TRUST CO TAIPEI. BENEFICIARY SHIH CHIEN INTERNATIONAL CORPORATION, 70 TA CHI STREET TAIPEI, TAIWAN, R.O.C. CREDIT NUMBER 14/940/4093/82 APPLICANT DATE OF EXPIRY 8 TH MARCH 2013 IN THE COUNTRY OF BENEFICIARY FOR NEGOTIATION ABC CO.LTD, 100 GORDON STREET. JAKARTA AMOUNT CIF: USD. 2,400.--(US DOLLAR : TWO THOUSAND FOUR HUNDRED ONLY). Dear Sirs, We hereby issue in your favor this documentary credit which is available by negotiation of your draft(s) at sight drawn on us for full invoice value bearing the clause Drawn under Documentary Credit No. (As stated above) of Bank South Asia JAKARTA accompanied by the following documents marked x (in duplicate unless otherwise specified): signed Commercial Invoice in 6(SIX)fold. Full set of clean on board marine Bills of Lading in 3/3 fold made out to our order plus 3(THREE) non-negotiable copies dated not later than: 26 th FEBRUARY 2013 marked freight prepaid and notify applicant Marine Insurance Policy or Certificate endorsed in blank for full CIF value plus 10% stipulating claims payable in Jakarta in the currency of drafts covering Institute Cargo Clauses (A) Institute War Clauses (Cargo) and Institute Strikes Clauses (Cargo) Certificate of Taiwan Origin Packing List. other documents required covering shipment of 100,000 Doz. SLIDER FOR USD. 0.20/100 Pcs. IN STANDARD EXPORT PACKING. FROM TO PARTIAL SHIPMENTS TRANSHIPMENT TAIWAN JAKARTA PROHIBITED PROHIBITED Special Conditions: Shipping marks and all other documents must bear the number of this credit. All bank charges under this Credit outside Indonesia are for account of beneficiaries. The documents must be presented not later than 10(TEN)days after the date of issuance of the bill of lading (or other transport documents). Nevertheless such presentation must not be after the expiry of the credit. To the negotiating bank: The amount of each drawing must be endorsed on the reverse hereof. All documents are to be dispatched to us in 2 sets by consecutive airmails. We hereby engage with drawers and/or bona fide holders that drafts drawn and negotiated in conformity with the terms of this Credit will be duly honored on presentation and that drafts accepted within the terms of this Credit will be duly honored at its maturity. Yours faithfully. for Bank South Asia Hsieh Chung-hsing (authorized signatures) Advising Bank s Notification This advice conveys no engagement or obligation on our part. We shall be glad to have you communicate with us if we can be of assistance. Date December 18, 2012 Winning Trust Co. Taipei Advice No /422 Except so far as otherwise expressly stated, this documentary credit is subject to the Uniform Customs

16 匯票十附相關單據如下 : ( 二 ) 匯票 ORIGINAL No. Taipei, TAIWAN February 28, 2013 EXCHANGE FOR US$2, AT ***** SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF THE SAME TENORAND DATE UNPAID) PAY TO THE ORDER OF The Chang Hwa Commercial Bank, Ltd. THE SUM OF U.S. DOLLARS TWO THOUSAND FOUR HUNDRED ONLY VALUE RECEIVED DRAWN UNDER BANK SOUTH ASIA IRREVOCABLE L/C NO. 14/940/4093/82 DATED 9 TH DECEMBER 2012 TO: BANK SOUTH ASIA SHIH CHIEN INTERNATIONAL CORPORATION 125 Dutch Street, Jakarta Lee, Ming-Shinn DUPLICATE No. Taipei, TAIWAN February 28, 2013 EXCHANGE FOR US$2, AT ***** SIGHT OF THIS SECOND OF EXCHANGE (FIRST OF THE SAME TENORAND DATE UNPAID) PAY TO THE ORDER OF The Chang Hwa Commercial Bank, Ltd. THE SUM OF U.S. DOLLARS TWO THOUSAND FOUR HUNDRED ONLY VALUE RECEIVED DRAWN UNDER BANK SOUTH ASIA IRREVOCABLE L/C NO. 14/940/4093/82 DATED 9 TH DECEMBER 2012 TO: BANK SOUTH ASIA SHIH CHIEN INTERNATIONAL CORPORATION 125 Dutch Street, Jakarta

17 十附相關單據如下 : ( 三 ) 商業發票商業發票 Shih Chien International Corporation 70 Ta Chi Street, Taipei, Taiwan, Republic of China Telephone : Telefax : COMMERCIAL INVOICE No Messrs : ABC Co., Ltd. Date: February 28, , GORDON STREET, JAKARTA Vessel : KACA MARU V-51 Sailed on : February 25, 2013 Shipment :from KEELUNG, TAIWAN to JAKARTA Term : CIF JAKARTA MARKS & NOS. P/O Jakarta MADE IN TAIWAN Quantity Description Unit Price Amount C.I.F. Jakarta (per 100 pieces) 100,000doz. vvvv vvv v Slider for Zipper US$0.20/100pcs US$2, vvv vvv vv SAY TOTAL U.S. DOLLARS TWO THOUSAND FOUR HUNDRED ONLY SHIH CHIEN INTERNATIONAL CORPORATION Lee, Ming-Shinn

18 提單十附相關單據如下 : ( 四 ) 提單 Shipper SHIH CHIEN INTERNATIONAL CORPORATION Consignee TO ORDER OF BANK SOUTH ASIA Notify party LINK CARRIERS S.A. Combined Transport Bill of Lading ABC CO. LTD.,100 GORDON STREET, JAKARTA Pre-carriage by Ocean vessel Voy No. KAGA MARU V-51 Port of discharge JAKARTA Container No. P/O JAKARTA Seal No. Marks and Numbers MADE IN TAIWAN R.O.C. Place of receipt KEELUNG CFS Port of loading KEELUNG, TAIWAN Place of delivery JAKARTA CFS Number of Containers or Packages 2 W/CASES vvvvvvvvvvv (Terms of Bill of Lading on the back hereof) Final destination (for the Merchant s reference) Kind of Packages: Description of Goods 100,000DOZ OF SLIDER FOR ZIPPER FREIGHT Gross Weight Measurement 672 KGS 1.82 M 3 PREPAID *Total number of containers SAY: TWO (2) W/CASES ONLY. or other packages. FREIGHT & CHARGES FOR DELIVERY OF GOODS PLEASE APPLY TO: MAC-NELS AGENCIES PTY & LTD. AS ARRANGED. 16RAFPLES QUAY HONG LEONG BLDG., JAKARTA TEL: Prepaid at Payable at TAIPEI, TAIWAN Number of Original B (s)/l Place and date of issue THREE (3) TAIPEI, TAIWAN FEBRUARY 25, 2013 First ON BOARD DATE: FEBRUARY 25, 2013 SIGNATURE Min LINK CARRIERS S.A. INTEGRITY SHIPPING CO, LTD. by Yang, Cchien-Shien AS AGENT

19 中華產物保險股份有限公司十附相關單據如下 : ( 五 ) 保險單 Policy No C: The Assured CHUNG HUA INSURANCE CO., LTD. 125 Huai Ning Street, Taipei Tel: Fax: SHIH CHIEN INTERNATIONAL CORPORATION Amount Insured ORIGINAL (US$2,640) U.S. DOLLARS TWO THOUSAND SIX HUNDRED FORTY ONLY Shipped or Conveyed From PER S.S. KAGA MARU V-51 KEELUNG TO JAKARTA Sailing on or about February 25, 2013 Subject Matter Insured Slider for Zipper 100,000doz 2 wooden cases L/C No14/940/4093/82 P/O JAKARTA MADE IN TAIWAN R.O.C. C/NO. 1-2 Subject to the following clauses as per back hereof: Institute Cargo Clauses (A) Institute War Clauses (Cargo) Institute Strikes Clauses (Cargo) Claims, if any, payable at In Jakarta U.S. Dollars Claim Agent Trustworld International Underwriters Ltd. TEL: , 48 London Road, Jakarta Signed at on In

20 十附相關單據如下 : ( 六 ) 產地證明書

21 Shih Chien International Corporation 十附相關單據如下 : ( 七 ) 包裝明細表 70 Ta Chi Street, Taipei, Taiwan, Republic of China Telephone : Telefax : PACKING LIST Commercial Invoice No Date: February 28, 2013 For account and risk of Messrs: ABC CO., Ltd.,100 Gordon Street, Jakarta MARKS & NOS. Commodity : Slider for Zipper P/O Per S.S./M.V. : KAGA MARU V-51 Shipping Date : February 25, 2013 JAKARTA MADE IN TAIWAN Port of Shipment : KEELUNG, TAIWAN Packing No. Description Quantity Net Weight Gross Weight Measurement C/NO. 1-2 Slider Zipper 50,000doz 285kgs 336kgs M 3 TOTAL: 2 WOODEN CASES vvvvvvvvvvvvvvvvv 100,000doz vvvvvvvvv 570kgs vvvvv 672kgs vvvvvv 1.82M 3 SAY TOTAL: TWO (2) WOODEN CASES ONLY. SHIH CHIEN INTERNATIONAL CORPORATION Lee, Ming-Shinn MANAGER, LEE MING-SHINN

22 10 dec Page: LPO1 十附相關單據如下 : ( 八 ) SWIFT 信用狀 *** FIRST COPY *** *** AUTH. CORRECT WITH CURRENT KEY *** ** FIN ACK {1:F21PNBPTWTPAXXX } ** {4:{177: Date and Time (YYMMDDHHMM) : } ** {451: acceptance/rejection: 0}} ** ** {1: FIN MESSAGE/Session/OSN F01 PNBPTWTPA } ** {2: OUTPUT Message Type 700 issue of a documentary credit ** Input Time/MIR ARNRSARIA ** Received from Chang Hwa Commercial ** Bank Ltd. ** Taipei ** Output Date/time ** Priority/Delivery/Obsol. Normal} ** :27 sequence of total : 1/1 :40A form of documentary credit : IRREVOCABLE :20 documentary credit number : 4AQQH :31C DATE OF ISSUE : :31D DATE AND PLACE OF EXPIRY : IN THE BENEFICIARY S COUNTRY :50 applicant : SHIH CHIEN CORPORATION. P. O. BOX TAIPEI TAIWAN R. O. C. :59 beneficiary : NEWCASTLE CORP. 60 EIFFEL ROOD GENEVA, ITALY :32B currency code amount: currency code : ITL Italian Lira amount : #40,000,000# :41D available with/by-name, address: AVAILABLE WITH ANY BANK BY NEGOTIATION :42C drafts at: DRAFTS AT SIGHT :42A drawee- BIC CCBCTWTP CHANG HWA COMMERCIAL BANK LTD. TAIPEI :43P partial shipments : PERMITTED :43T transhipment : PERMITTED :44A on board/disp/taking charge: ITALIAN PORT :44B for transportation to : KEELUNG

23 十附相關單據如下 : ( 八 ) SWIFT 信用狀 PERMITTED :44A on board/disp/taking charge: ITALIAN PORT :44B for transportation to : KEELUNG :44C latest date of shipment : :45A description of goods and/or services : K/D FURNITURE AS PER P/I NO. IM9415 EX-WORKS Genova :46A docouments required : +SIGNED COMMERCIAL INVOICE IN 1 ORIGINAL (S) AND 1 COPIES. +FULL SET CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER OF CHANG HWA COMMERCIAL BANK, LTD. MARKED FREIGHT COLLECT AND CREDIT NUMBER NOTIFY APPLICANT WITH FULL ADDRESS. +SIGNED DETAILED PACKING LIST IN 1 ORIGINAL AND 1 COPY. +SIGNED CERTIFICATE OF ORIGIN IN 1 ORIGINAL AND 1 COPY. :47A additional conditions : +SHIPMENT MUST BE CONTAINERIZED. :71B charges : +ALL BANKING CHARGES (INCLUDING REIMBURSEMENT CHARGE), OUTSIDE TAIWAN ARE FOR ACCOUNT OF BEN. :48 period for presentation: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER DATE OF SHIPMENT BUT NOT LATER THAN L/C EXPIRY DATE. :49 confirmation instructions : WITHOUT :53D reimbursement bnk name/addr : BANCA COMMERCIALE ITALIANA SPA, PIAZZA DELLA SCALA, 6 C.A.P.20121, MILAN, ITALY ACC NO :78 instructions to pay/acc/neo bk: +TO THE NEGOTIATING BANK ONLY: WHEN DOCUMENTS PRESENTED WITH DISCREPANCIES, PLEASE DEDUCT A DISCREPANCY FEE OF USD (OR EQUIVALENT) FROM PROCEEDS UPON REIMBURSEMENT. +THE NEGOTIATING BANK TO SEND THE DOCUMENTS REQUIRED DIRECT TO US (P.O. BOX 672,TAIPEI) IN ONE REGISTERED AIRMAIL. +THE NEGOTIATING BANK TO OBTAIN REIMBURSEMENT BY DRAWING SIGHT DRAFTS ON OUR ACCOUNT WITH ABOVE MENTIONED REIMBURSEMENT BANK. :57D advise thru bank name/addr : YOUR MANIN UDINE :72 sender to receiver information : THIS CREDIT IS SUBJECT TO UCP 2007 (ICC 600). -} {5:{MAC: 64CABC96} Authentication Successful With Primary Key. *END

24 十附相關單據如下 : ( 九 ) SWIFT 匯款電文 14/09/08-08:43:12 S62OP *** Authentication Result:Correct with current key *** Instance Type and Transmission Original received form SWIFT Priority :Normal Message Output Reference: TPBKTWTPAXXX Correspondent Input Reference: IRVTUS3NCXXX Message Hander Swift Output:FIN 103 Single Customer Credit Transfer Sender :IRVTUS3NXXX BANK OF NEW YORK NEW YORK, NY US Receiver :TPBKTWTPXXX TAIPEI FUBON COMMERCIAL BANK CO., LTD TAIPEI TW MUR:FDC Message Text :Sender, s Reference FDC B:Bank Operation Code CRED 32A:Val Dte/Curr/Interbnk Settld Amt Date :13 September 2008 Currency :USD(US DOLLAR) Amount : $5,600 50K:Ordering Customer-Name & Address THREE TIGERS CORPORATION, 24 RICARDO ROAD, CONCEPCION, CHILE 57D:Account With Inst-Name & Addr TAIPEI BANK SUNG LUNG BRANCH. KEELUNG ROAD, SEC 1 TAIPEI TAIWAN ROC 59:Baneficiary Customer-Name & Addr / FOUR SEAS CORP. 70:Remittance information INVOICE DD A:Details of Charges $65 SHA 72:Sender to Receiver Information /ACC/BEN ACCT WITH TAI //PEI BANK, SUNG LUNG BRANCH, 180 //KEELUNG ROAD, SEC 1, TAIPEI. T // AIWA ROC Message Trailer MAC:OE02A222 CHK:F1164F3CD269 MAN:620FR DLM: End of Message

25 十附相關單據如下 : ( 十 ) 銀行匯票銀行匯票臺灣銀行 Bank of Taiwan TAIWAN REPUBLIC OF CHINA OUR REF. NO.DO /17223 受款人 ( 賣方 ) payee No Date July 5, 2006 Amount CAD1, On Demand Pay Againt This Sola Draft To Order Of SHIH CHIEN INTERNATIONAL CORPORATION The Sum Of CANADIAN DOLLARS ONE THOUSAND NINE HUNDRED FIFTY AND 00% ONLY. To: TORONTO DOMINION BANK For Bank of Taiwan 55 KING ST. W. & BAY ST. M5K 1A2 TORONTO Huang, Chun-Chuan CANADA. (authorized signature) 付款人 ( 賣方銀行 ) 發票人 ( 買方銀行 ) drawee drawer

26 十附相關單據如下 : ( 十一 ) 支票受款人 ( 賣方 ) payee 支票 Huang, Chun-Chuan June 30, SOLOMON CT (408) SAN JOSE, CA Pay To The Order Of C. S. Hsu the Sum Of U.S. Dollars Five Hundred Only To:Bank of America Eastridgo Center Branch # Oulmby Road Ban joss, CA Huang, Chun-Chuan 付款人 ( 買方銀行 ) 發票人 ( 買方 ) drawee drawer

27 感謝聆聽敬請指教

目录 I. 出口单证业务... 3 1. 正本提单签发... 3 2. 提单更改 ( 提单已经签发 )... 3 3.Seaway bill 提单签发... 4 4. 电放... 4 5. 第三地 / 目的港签单... 4 6. 船证明.

目录 I. 出口单证业务... 3 1. 正本提单签发... 3 2. 提单更改 ( 提单已经签发 )... 3 3.Seaway bill 提单签发... 4 4. 电放... 4 5. 第三地 / 目的港签单... 4 6. 船证明. Counter Business Quick Reference (Xiamen) ( 厦门前台业务快速指南 ) Last Updated on Nov. 1st, 2015 目录 I. 出口单证业务... 3 1. 正本提单签发... 3 2. 提单更改 ( 提单已经签发 )... 3 3.Seaway bill 提单签发... 4 4.