2011年單證員案例分析:透徹理解貿(mào)易術(shù)語

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透徹理解貿(mào)易術(shù)語
    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條
     發(fā)票必須顯示信用證要求的折扣或扣減。發(fā)票還可顯示信用證未規(guī)定的與預(yù)付款或折扣等有關(guān)的扣減額。
    ISBP第65條:
     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 中的規(guī)定:
     The buyer must pay the costs and charges incurred in obtaining the certificate of origin and consular