单证案例分析:透彻理解贸易术语

文章作者 100test 发表时间 2007:10:10 12:54:57
来源 100Test.Com百考试题网

透彻理解贸易术语
案例1

An LC says:
-LC amount USD 10,000
-Shipment of VCD players
-Incoterms :CFR HK
Which of the following two invices are acceptable?

Invoice No.1
100 VCD players @USD90 USD 9,000
Plus : Freight charges 800
Consular fee 200
.......................................................
CFR HK USD10,000
Invoice No.2
100 VCD players @USD90 USD 9,000
Plus : Freight charges 800
.......................................................
CFR HK USD9,800
Consular fee 200
.......................................................
Total invoice value USD10,000
ISBP第64条
发票必须显示信用证要求的折扣或扣减。发票还可显示信用证未规定的与预付款或折扣等有关的扣减额。

ISBP第65条：
Charges and costs must be included within the value shown against the stated trade term in the credit and invoice. Any charges and costs shown beyond this value are not allowed.
INCOTERMS C&.F 中的规定：
The buyer must pay the costs and charges incurred in obtaining the certificate of origin and consular document.