三、有關(guān)商品編碼、產(chǎn)地標準/發(fā)票號碼、日期和證書簽署問題
⒈商品編碼和產(chǎn)地標準需符合信用證要求
商品編碼(H.S.CODE)是指按照《商品名稱和編碼協(xié)調(diào)制度》中所編排的商品號碼(或稱商品稅目號)，通常以四至六位數(shù)表示，便于進口國海關(guān)征收關(guān)稅。故商品稅目號必須填寫準確無誤，并注意與報關(guān)單上的編碼一致。而產(chǎn)地標準是指貨物在產(chǎn)地國屬于自產(chǎn)或含多少進口成份的確定準則，統(tǒng)一以英文字母表示。一般而言，貨物完全自產(chǎn)，填“P”，含進口成份且發(fā)往歐盟國家及日本等國，填“W”，含進口成份(占產(chǎn)品出廠40%以下)，但發(fā)往加拿大國家的填“F”。其它的參照有關(guān)規(guī)定。實務中，常見的涉及商品編碼和產(chǎn)地標準的有如下L/C條款：
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，都出現(xiàn)了商品編碼，例⑴的商品編碼是“29.41”，例⑵的商品編碼是“2820.10”，這是某些國家銀行的開證習慣，由于不同的商品對應不同的編碼，故不可搞錯。制單時，對于例⑴，可在產(chǎn)地證的商品編碼一欄內(nèi)填入“29.41”;同理，對于例⑵，在該欄打上“2820.10”即可。 而在例⑶至例⑹中，均提及產(chǎn)地問題，文字上表達略有差異的是，例⑶要求證明貨物完全國產(chǎn)，例⑷和例⑸要求證明貨物產(chǎn)自中國，例⑹要求證明貨物產(chǎn)地國，且例⑸和例⑹指出，若貨物含有其它國家的原料成份，必須注明其產(chǎn)地國及其所占比例，這是某些國家對貨物產(chǎn)地的特殊規(guī)定，對此應予以重視。制單時，對于例⑶，若貨物確系完全自產(chǎn)，則在產(chǎn)地證的產(chǎn)地標準一欄內(nèi)打上“P”即可;對于例⑷和例⑸，除了聲明貨物產(chǎn)自中國外，還應視貨物的國產(chǎn)成份、它國原料成份以及進口的國別在產(chǎn)地標準欄上適當選填如上所述的“P”或“W”或“F”等;對于例⑹，除了證明貨物產(chǎn)地，亦需根據(jù)實際情況正確選填產(chǎn)地標準及有關(guān)產(chǎn)地、比例事項，不可遺漏。
⒉發(fā)票號碼、日期和證書簽署不得違背來證規(guī)定
產(chǎn)地證上有一欄專門用于填列發(fā)票號碼和日期，這是為了區(qū)分各批不同時期的貨物，避免重復使用同一證書。這個發(fā)票號碼一般是出口公司自行編列的業(yè)務流水號，日期就是出具發(fā)票銷售貨物的日期，表示從即日起賣方有權(quán)向買方收取貨款。而產(chǎn)地證的簽署則包括出口商聲明和機構(gòu)證明兩個內(nèi)容。其中，出口商聲明是一些已印就的條款，主要意思是①此證所填內(nèi)容是正確的;②貨物完全產(chǎn)于某國(中國);③這些貨物滿足產(chǎn)地規(guī)則。一般只需由出口商蓋章、簽名并加注地點和日期即可。只有普惠制產(chǎn)地證另需在該欄上注明產(chǎn)地國“CHINA”(中國)字樣和進口國(最終買主所在地)。機構(gòu)證明是出口*授權(quán)機構(gòu)(如商檢局和貿(mào)促會)在產(chǎn)地證上作證明(通常亦為印就條款)，證明出口商所報各項內(nèi)容是真實和正確的，并作簽名和蓋章，同時加注地點和日期。實務中，常見的關(guān)于發(fā)票號碼、日期和簽署等內(nèi)容的有如下L/C條款：
例⑴：CERTIFICATE OF ORIGIN MUST BE ISSUED IN ENGLISH SHOWING VALUE OF GOODS, NUMBER OF THE RELATIVE INVOICE AND GIVING NAME OF MANUFACTURER OR FACTORY DULY APPROVED BY CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE AND CERTIFIED IN THE USUALLY ACCEPTED MANNER BY ANY ARAB EMBASSY, LEGATION OR CONSULATE, IF AVAILABLE.
例⑵：IF A CERTIFICATE OF ORIGIN SHOWING THE NAME OF THE MANUFACTURERS AND/OR PROCESSORS SIGNED BY A CHAMBER OF COMMERCE IS UNOBTAINABLE, A SEPARATE STATEMENT ISSUED BY THE SHIPPERS ON THEIR OWN RESPONSIBILITY, SHOWING THE NAMES OF THE MANUFACTURERS AND/OR PROCESSORS OF THE GOODS, THE RESPECTIVE INVOICE NUMBER AND LEGALIZED BY A NOTARY PUBLIC IS ACCEPTABLE PROVIDED THAT A CERTIFICATE OF ORIGIN SIGNED BY A CHAMBER OF COMMERCE SHOWING THE ORIGIN OF THE GOODS IS ALSO PRESENTED.
例⑶：THE CERTIFICATE OF ORIGIN MUST BE ISSUED BY A COMPETENT AUTHORITY OR MANUFACTURER(S) OR PRODUCER(S) OR EXPORTER(S) IN A SEPARATE FORM.
例⑷：CERTIFICATE OF ORIGIN IN DUPLICATE SIGNED AND SEALED BY A CHAMBER OF COMMERCE IN THE EXPORTING COUNTRY .
例⑸：CERTIFICATE OF ORIGIN IN 2 COPIES, ISSUED OR CERTIFIED BY THE "CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE".
例⑹：GSP CERTIFICATE OF ORIGIN FORM A INDUPLICATE ISSUED BY CCIB CONSIGNED TO AQUARIUS SEAFOODS LTD.
在例⑴和例⑵中，均提及發(fā)票號，所不同的是，例⑴直接要求在產(chǎn)地證上顯示貨值和發(fā)票號，例⑵只是假定當顯示有制造商或加工者的產(chǎn)地證由商會簽署有困難時，可由托運人另行出具顯示有貨物制造商或加工者名稱及發(fā)票號的證明函，但必須由公證部門認可，這是某些國家(如科威特)來證的特別規(guī)定(其實，即使來證無此規(guī)定，按慣例，亦應在產(chǎn)地證上或其附函上加注發(fā)票號及其出票日期)。故制單時，對于例⑴，要在產(chǎn)地證的發(fā)票號碼和日期一欄上相應注明貨物的發(fā)票號和日期;對于例⑵，若出現(xiàn)上述需由托運人另出證明的情況，除了在提交的產(chǎn)地證上注明發(fā)票號和日期外，還應在附函(證明)上加注發(fā)票號和日期，并滿足其它條件。而在例⑶至例⑹中，都分別涉及產(chǎn)地證的簽署方問題，如例⑶要求產(chǎn)地證由權(quán)威機構(gòu)或制造商或加工者或出口商出具，例⑷要求產(chǎn)地證由出口國商會簽發(fā)，例⑸要求產(chǎn)地證由中國貿(mào)促會簽證，例⑹要求產(chǎn)地證由中國商檢局出具，這是進口商或其開證行出于貨物驗證及本國貿(mào)易習慣需要而作的規(guī)定。制單時，對于例⑶，可由出口商自行出具;對于例⑷和例⑸，可由中國貿(mào)促會出具;對于例⑹，需由中國商檢局出具，且上述證書的出具或簽發(fā)，除了正式蓋章外，必須由負責人手簽，以示鄭重其事。
⒈商品編碼和產(chǎn)地標準需符合信用證要求
商品編碼(H.S.CODE)是指按照《商品名稱和編碼協(xié)調(diào)制度》中所編排的商品號碼(或稱商品稅目號)，通常以四至六位數(shù)表示，便于進口國海關(guān)征收關(guān)稅。故商品稅目號必須填寫準確無誤，并注意與報關(guān)單上的編碼一致。而產(chǎn)地標準是指貨物在產(chǎn)地國屬于自產(chǎn)或含多少進口成份的確定準則，統(tǒng)一以英文字母表示。一般而言，貨物完全自產(chǎn)，填“P”，含進口成份且發(fā)往歐盟國家及日本等國，填“W”，含進口成份(占產(chǎn)品出廠40%以下)，但發(fā)往加拿大國家的填“F”。其它的參照有關(guān)規(guī)定。實務中，常見的涉及商品編碼和產(chǎn)地標準的有如下L/C條款：
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，都出現(xiàn)了商品編碼，例⑴的商品編碼是“29.41”，例⑵的商品編碼是“2820.10”，這是某些國家銀行的開證習慣，由于不同的商品對應不同的編碼，故不可搞錯。制單時，對于例⑴，可在產(chǎn)地證的商品編碼一欄內(nèi)填入“29.41”;同理，對于例⑵，在該欄打上“2820.10”即可。 而在例⑶至例⑹中，均提及產(chǎn)地問題，文字上表達略有差異的是，例⑶要求證明貨物完全國產(chǎn)，例⑷和例⑸要求證明貨物產(chǎn)自中國，例⑹要求證明貨物產(chǎn)地國，且例⑸和例⑹指出，若貨物含有其它國家的原料成份，必須注明其產(chǎn)地國及其所占比例，這是某些國家對貨物產(chǎn)地的特殊規(guī)定，對此應予以重視。制單時，對于例⑶，若貨物確系完全自產(chǎn)，則在產(chǎn)地證的產(chǎn)地標準一欄內(nèi)打上“P”即可;對于例⑷和例⑸，除了聲明貨物產(chǎn)自中國外，還應視貨物的國產(chǎn)成份、它國原料成份以及進口的國別在產(chǎn)地標準欄上適當選填如上所述的“P”或“W”或“F”等;對于例⑹，除了證明貨物產(chǎn)地，亦需根據(jù)實際情況正確選填產(chǎn)地標準及有關(guān)產(chǎn)地、比例事項，不可遺漏。
⒉發(fā)票號碼、日期和證書簽署不得違背來證規(guī)定
產(chǎn)地證上有一欄專門用于填列發(fā)票號碼和日期，這是為了區(qū)分各批不同時期的貨物，避免重復使用同一證書。這個發(fā)票號碼一般是出口公司自行編列的業(yè)務流水號，日期就是出具發(fā)票銷售貨物的日期，表示從即日起賣方有權(quán)向買方收取貨款。而產(chǎn)地證的簽署則包括出口商聲明和機構(gòu)證明兩個內(nèi)容。其中，出口商聲明是一些已印就的條款，主要意思是①此證所填內(nèi)容是正確的;②貨物完全產(chǎn)于某國(中國);③這些貨物滿足產(chǎn)地規(guī)則。一般只需由出口商蓋章、簽名并加注地點和日期即可。只有普惠制產(chǎn)地證另需在該欄上注明產(chǎn)地國“CHINA”(中國)字樣和進口國(最終買主所在地)。機構(gòu)證明是出口*授權(quán)機構(gòu)(如商檢局和貿(mào)促會)在產(chǎn)地證上作證明(通常亦為印就條款)，證明出口商所報各項內(nèi)容是真實和正確的，并作簽名和蓋章，同時加注地點和日期。實務中，常見的關(guān)于發(fā)票號碼、日期和簽署等內(nèi)容的有如下L/C條款：
例⑴：CERTIFICATE OF ORIGIN MUST BE ISSUED IN ENGLISH SHOWING VALUE OF GOODS, NUMBER OF THE RELATIVE INVOICE AND GIVING NAME OF MANUFACTURER OR FACTORY DULY APPROVED BY CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE AND CERTIFIED IN THE USUALLY ACCEPTED MANNER BY ANY ARAB EMBASSY, LEGATION OR CONSULATE, IF AVAILABLE.
例⑵：IF A CERTIFICATE OF ORIGIN SHOWING THE NAME OF THE MANUFACTURERS AND/OR PROCESSORS SIGNED BY A CHAMBER OF COMMERCE IS UNOBTAINABLE, A SEPARATE STATEMENT ISSUED BY THE SHIPPERS ON THEIR OWN RESPONSIBILITY, SHOWING THE NAMES OF THE MANUFACTURERS AND/OR PROCESSORS OF THE GOODS, THE RESPECTIVE INVOICE NUMBER AND LEGALIZED BY A NOTARY PUBLIC IS ACCEPTABLE PROVIDED THAT A CERTIFICATE OF ORIGIN SIGNED BY A CHAMBER OF COMMERCE SHOWING THE ORIGIN OF THE GOODS IS ALSO PRESENTED.
例⑶：THE CERTIFICATE OF ORIGIN MUST BE ISSUED BY A COMPETENT AUTHORITY OR MANUFACTURER(S) OR PRODUCER(S) OR EXPORTER(S) IN A SEPARATE FORM.
例⑷：CERTIFICATE OF ORIGIN IN DUPLICATE SIGNED AND SEALED BY A CHAMBER OF COMMERCE IN THE EXPORTING COUNTRY .
例⑸：CERTIFICATE OF ORIGIN IN 2 COPIES, ISSUED OR CERTIFIED BY THE "CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE".
例⑹：GSP CERTIFICATE OF ORIGIN FORM A INDUPLICATE ISSUED BY CCIB CONSIGNED TO AQUARIUS SEAFOODS LTD.
在例⑴和例⑵中，均提及發(fā)票號，所不同的是，例⑴直接要求在產(chǎn)地證上顯示貨值和發(fā)票號，例⑵只是假定當顯示有制造商或加工者的產(chǎn)地證由商會簽署有困難時，可由托運人另行出具顯示有貨物制造商或加工者名稱及發(fā)票號的證明函，但必須由公證部門認可，這是某些國家(如科威特)來證的特別規(guī)定(其實，即使來證無此規(guī)定，按慣例，亦應在產(chǎn)地證上或其附函上加注發(fā)票號及其出票日期)。故制單時，對于例⑴，要在產(chǎn)地證的發(fā)票號碼和日期一欄上相應注明貨物的發(fā)票號和日期;對于例⑵，若出現(xiàn)上述需由托運人另出證明的情況，除了在提交的產(chǎn)地證上注明發(fā)票號和日期外，還應在附函(證明)上加注發(fā)票號和日期，并滿足其它條件。而在例⑶至例⑹中，都分別涉及產(chǎn)地證的簽署方問題，如例⑶要求產(chǎn)地證由權(quán)威機構(gòu)或制造商或加工者或出口商出具，例⑷要求產(chǎn)地證由出口國商會簽發(fā)，例⑸要求產(chǎn)地證由中國貿(mào)促會簽證，例⑹要求產(chǎn)地證由中國商檢局出具，這是進口商或其開證行出于貨物驗證及本國貿(mào)易習慣需要而作的規(guī)定。制單時，對于例⑶，可由出口商自行出具;對于例⑷和例⑸，可由中國貿(mào)促會出具;對于例⑹，需由中國商檢局出具，且上述證書的出具或簽發(fā)，除了正式蓋章外，必須由負責人手簽，以示鄭重其事。