制单时,对于例⑷,要在产地证的包装类型这一栏打上“PACKED 8X2KG PER MASTER CASES”和“SIZE 200/300”;对于例⑸,要打上“PACKED IN CARTON,EACH CONTAINING 2KGS X8 NET”;对于例⑹,则要打上“4FCLSX 6800 CTNS”及“24 X 85GM PER CARTON”,并注意与提单和保单保持一致。
⒉货物描述和货物数量必须与来证规定相符
产地证上的货物描述和提单一样可以使用商品统称,即不必把过多细节描述进去,但又必须能够准确地和恰如其分地把货名表达出来。而其货物数量往往就是提单上显示的装运数量。但货物数量的表示方法是不同的,有的以毛重表示,有的以净重表示,且两者之中有的以吨计算,有的却以公斤计算。实务中,常见的涉及货物描述和货物数量的有如下L/C条款:
例⑴:EVIDENCING SHIPMENT OF PAPER HANDKERCHIEFS (1CTN X 48 POLYBAGS X 6 PACKET).
例⑵:27.1 QUINS. & 100 BOXES CHINESE CRUDE DRUGS.
例⑶:ONE LOT OF SHELL PICTURES AS PER SELLER’S SALES CONFIRMATION NO.99SKP502 DATED 16 APRIL 1999.
例⑷:35 MT. GUM ROSIN "WW" GRADE @ USD500.0/MT.,CIF BANGKOK. PACKING: IN IRON DRUMS OF 225 KGS NET. ORIGIN: CHINA.
例⑸:SHIPMENT OF (GOODS):
1. WOLLASTONITE 0-1CM:600MTS AT USD.56.00/MT,TOTAL:USD.33,600.00
2. TALC LUMP 0-1CM:300MTS AT USD.43.50/MT,TOTAL USD.13,050.00
3. CALCIUM CARBONATE 100MESH:100MTS AT USD.51.50/MT,TOTAL USD.5,150.00
GRAND TOTAL:USD.51,800.00 CIF GO DAU PORT.
例⑹:COVERING SHIPMENT OF THE FOLLOWING GOODS:
SISAL ROPES IN NATURAL SISAL COLOUR, ABOUT 20M/TONS IN SIZE 6MM AT USD.1,100/-PER M/TON, ABOUT 10M/TONS IN SIZE 16MM AND ABOUT 10M/TONS IN SIZE 18MM AT USD.980/-PER M/TON, ABOUT 2M/TONS IN SIZE 8MM, ABT.2M/TONS IN SIZE 10MM, ABT.3M/TONS IN SIZE 12MM, ABT.3M/TONS IN SIZE 14MM, ABT.7M/TONS IN SIZE 20MM, ABT.3M/TONS IN SIZE 24MM AT USD.1,000/-PER M/TON, EACH DIAMETER SIZE PACKED IN SEPARATE BALES, 6 ROLLS EACH OF ABT.1.33KGS IN A BALE OF ABT.8KGS NETT, AND EACH M/TON HAVING ABT.125 BALES, AS PER ORDER EN/7541/99 AND SELLERS FAX CONFIRMATION.
在例⑴至例⑹中,均显示货物描述,且大多有具体的规格、数量和包装规定,但例⑴至例⑷的货名较简单,例⑴的货名是“PAPER HANDKERCHIEFS ”(手巾纸),附带具体的包装细节;例⑵的货名是“CHINESE CRUDE DRUGS”(中国生药),有具体的数量要求;例⑶的货名是“SHELL PICTURES”(贝雕画),数量只笼统地定为一批;例⑷的货名是“GUM ROSIN”(松香),有具体吨数和包装要求;而例⑸和例⑹的货名较复杂,例⑸的货名有三种,一是“WOLLASTONITE”(钙硅石),二是“TALC LUMP”(滑石块),三是“CALCIUM CARBONATE”(碳酸钙),它们各有不同的规格和数量;例⑹的货名虽只是“SISAL ROPES”(剑麻绳),但有多种不同的规格和数量及包装要求,这是进口商根据双方所订合同和销售情况作出的规定。制单时,对于例⑴,要在产地证的货物描述一栏打上货名“PAPER HANDKERCHIEFS ”并加上后面的包装类型“(1CTN X 48 POLYBAGS X 6 PACKET)”一起构成完整的货物描述,数量按提单显示的具体数量而定;对于例⑵,要打上货名“CHINESE CRUDE DRUGS”,前头加上具体数量“27.1 QUINS. & 100 BOXES”;对于例⑶,要打上货名“SHELL PICTURES”,前头加上实际数量;对于例⑷,要打上货名及级别“GUM ROSIN "WW" GRADE”,前面加上具体吨数(如35吨);对于例⑸,要分别打上货名和规格“1. WOLLASTONITE 0-1CM”、“2. TALC LUMP 0-1CM”和“3. CALCIUM CARBONATE 100MESH”,再在其前面加上各货名的具体数量;对于例⑹,要在货物描述一栏打上货名及其属性“SISAL ROPES IN NATURAL SISAL COLOUR”,同时根据实际装运情况显示各种规格的数量和包装细节,并力求与提单及其它单据保持一致。
三、有关商品编码、产地标准/发票号码、日期和证书签署问题
⒈商品编码和产地标准需符合信用证要求
商品编码(H.S.CODE)是指按照《商品名称和编码协调制度》中所编排的商品号码(或称商品税目号),通常以四至六位数表示,便于进口国海关征收关税。故商品税目号必须填写准确无误,并注意与报关单上的编码一致。而产地标准是指货物在产地国属于自产或含多少进口成份的确定准则,统一以英文字母表示。一般而言,货物完全自产,填“P”,含进口成份且发往欧盟国家及日本等国,填“W”,含进口成份(占产品出厂40%以下),但发往加拿大国家的填“F”。其它的参照有关规定。实务中,常见的涉及商品编码和产地标准的有如下L/C条款:
例⑴:THEE REGN.NO.B 19842 AND BANGLADESH BANK REGISTRATION NO.EC/DA/INV/729/5121/94 GENERAL.
例⑵:COVERING FULL C & F INVOICE VALUE OF MERCHANDISE PURPORTING TO BE MANGANESE DIOXIDE H.S. CODE NO. 2820.10 96 MT MN02-65% MINIMUM SIZE : 200MESH THROUGH 95% MIN. @ USD190/-MT.
例⑶:CERTIFICATE OF CHINESE ORIGIN ISSUED OR ATTESTED BY C.C.P.I.T. STATING THE NAME AND ADDRESS OF MANUFACTURER OR PRODUCERS AND STATING THAT GOODS EXPORTED ARE WHOLLY OF DOMESTIC ORIGIN OR, OTHERWISE THE EXPORTER SHOULD ISSUE A DECLARATION APPENDED TO CERT. OF ORIGIN IN FORM NO 2. IF THIS FORM IS APPLICABLE IT SHOULD BE LEGALISED BY C.C.P.I.T.
例⑷:CERTIFICATE OF ORIGIN STATING THAT THE GOODS ARE OF CHINESE ORIGIN, SHOWING FULL NAME & ADDRESS OF THE MANUFACTURER/ PRODUCER ISSUED IN 2 COPIES BY CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE.
例⑸: CERTIFICATE OF ORIGIN STATING THAT GOODS ARE OF CHINA ORIGIN, SHOWING THAT GOODS: DO NOT CONTAIN COMPONENT MATERIALS FROM OTHER COUNTRIES, OTHERWISE THE CERTIFICATE MUST STATE THE NAME OF RELEVANT COUNTRIES AND PERCENTAGE OF PARTS OR COMPONENTS RELATIVE TO TOTAL SHIPMENT.
例⑹:CERTIFICATE OF ORIGIN MUST STATE THE COUNTRY OF ORIGIN OF GOODS, IF FOREIGN MATERIALS OR ITEMS ADDED TO THE GOODS THEN CERTIFICATE OF ORIGIN MUST STATE THE ORIGIN OF SUCH GOODS AND THE PERCENTAGE OF SUCH ADDITION.
在例⑴和例⑵中,都出现了商品编码,例⑴的商品编码是“29.41”,例⑵的商品编码是“2820.10”,这是某些国家银行的开证习惯,由于不同的商品对应不同的编码,故不可搞错。制单时,对于例⑴,可在产地证的商品编码一栏内填入“29.41”;同理,对于例⑵,在该栏打上“2820.10”即可。 而在例⑶至例⑹中,均提及产地问题,文字上表达略有差异的是,例⑶要求证明货物完全国产,例⑷和例⑸要求证明货物产自中国,例⑹要求证明货物产地国,且例⑸和例⑹指出,若货物含有其它国家的原料成份,必须注明其产地国及其所占比例,这是某些国家对货物产地的特殊规定,对此应予以重视。制单时,对于例⑶,若货物确系完全自产,则在产地证的产地标准一栏内打上“P”即可;对于例⑷和例⑸,除了声明货物产自中国外,还应视货物的国产成份、它国原料成份以及进口的国别在产地标准栏上适当选填如上所述的“P”或“W”或“F”等;对于例⑹,除了证明货物产地,亦需根据实际情况正确选填产地标准及有关产地、比例事项,不可遗漏。
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