1、贸易实务Unit 1 What is international trade?The international trade is an exchange of goods and labour services between countries or regions.注:从国际范围来看这种货物和服务交换活动,就称为国际贸易或世界贸易:从一个国家来看这种交换活动称为对外贸易(Foreign Trade) The characteristics of international trade in goods1、Complexity 2、Riskiness 3、instability Some
2、other basic concepts of international trade 1、Reexport & Reimport Reexport(复出口):an importer imports some products and then ,without any processing of the imported products exports them again. Reimport(复进口):the exported products are imported again without any processing in the exported products.2、Val
3、ue of Foreign Trade & Quantum of Foreign Trade Value of Foreign Trade(对外贸易额):it is an important index to show by means of the currency of a country the total value of trade in a given period, thus revealing the status of foreign trade in the said country. 一定时期内,以本币表示的一国的对外贸易全部价值。它是反映一国对外贸易规模的重要指标。 Q
4、uantum of Foreign Trade(对外贸易量):it reflects by means of the constant price the development of foreign trade without consideration of inflation. 一定时期以不变价格为标准来计算的对外贸易额。它已经排除了价格波动的影响,单纯反映对外贸易的量。3、Balance of Trade 贸易差额:The balance between the export value and the import value in a given period.Trade Surp
5、lus 贸易顺差(出超):一国出口额大于进口额。(正数)Trade Deficit 贸易逆差(入超):一国进口额大于出口额。(负数) 4、Composition of Foreign Trade & International Trade by Regions Composition of Foreign Trade(对外贸易结构):The ratio between two kinds of products (primary products and industrial products) traded in a given period. International Trade by
6、Regions(国际贸易地理方向):指各个国家(地区)在国际贸易中所处的地位,通常以它们的出口额(进口额)占世界出口额(进口额)的比重来表示,是反映国际贸易地区分布和商品流向的指标。 5、Classification of International Trade 1)The direction of commodity movement Export Trade:to a foreign countryImport Trade:from a foreign countryransit Trade(过境贸易):it emphasizes the necessity of the passage
7、of goods through a third country for the purpose of transporting them from the manufacturing country (exporting country) to the consuming country (importing country).(地理位置) 2)Whether the real goods are traded Tangible Trade / Visible Trade(有形贸易、货物贸易)Intangible Trade / Invisible Trade(无形贸易,服务贸易)3)The
8、 View of Trade Relation Direct Trade ; Indirect Trade(间接贸易): a trade between an exporting country and an importing country is executed indirectly through a third country.间接贸易按照第三国是否拥有所有权(the property of the goods )分为过境贸易与转口贸易。Entrepot Trade(转口贸易): a trade is conducted not directly between an exporti
9、ng country and an importing country, but via a third country(通过第三国转手). The basic procedures of import & export business1、Export Business 1)Preparation for Export: Market Survey;Pricing; Advertising; Contacting Clients; Obtain an Exporting License or a Quota(配额)2)Negotiation of Terms and Conditions f
10、or the Formation of a Contract for Export Business Business Negotiation :Inquiry; Offer; Counter-offer ;Acceptance。 Formation of a Contract 3)Fulfillment of a Contract for Export Business: Preparing Goods for Export;Securing L/C;Arranging for Shipment;Getting Ready All Shipping Documents for the Set
11、tlement。 2、Import Business 1)Preparation for Import 2)Negotiation of Terms and Conditions for the Formation of a Contract for Import Business 3)Fulfillment of a Contract for Import Business The general contents of an international contract for sale of goods合同的标的(Subject Matter) 货物的价格(Price Clause) 卖
12、方的义务(Sellers Obligations) 买方的义务(Buyers Obligations)争议的预防与处理(Prevention & Settlement of Trade Disputes)补充:离岸公司 offshore company 在中国语境下,其也称为境外特殊目的公司(SPV,special purpose vehicle),指非当地投资者在离岸法域(多为岛国)依当地离岸公司法成立的仅能在离岸区以外区域进行营业活动的公司。 这类公司均具有高度的保密性、减免税务负担、无外汇管制三大特点。 当地政府对这类公司没有任何税收,只收取少量的年度管理费,同时,所有的国际大银行都承认
13、这类公司,为其设立银行帐号及财务运作提供方便。 注册海外离岸公司的优势1.运用离岸公司进行贸易往来,利用离岸帐户进行海外结汇2.合理避税 3.返程投资,享受税务政策的优惠;4.为产品申请国内涉外商标,提高品牌形象;5.为产品申请外国商标,打开海外市场,保护产品品牌权益;6.为引进的外国产品申请商标,拥有独立的注册地产品市场和权利; 7.离岸公司可使烦琐的海外投资过程变得简单而合法,并且得到严密的资料保密;8.利于高新技术产业以及中小型企业的融资活动:9.实现海外上市,例如美国的纳斯达克(NASDAQ),新加坡赛斯达克(SESDAQ),香港创业板10.管理方便,经营范围宽松,有完善的英美公司法典
14、作为基础;11.维护费用相对较少。Unit 2 Subject Matter of an International Sales Contract国际货物买卖合同的标的 Introduction Subject Matter:指法律行为所要达到的目的,包括交付财产、提供劳务、完成工作等。当标的指物时,称其为“标的物”。 Subject Matter of an International Sales Contract:The commodity circulating in international trade. Name of Goods 1、Name of Goods:指能使某种商品区别
15、于其他商品的一种称呼或概念。在一定程度上体现了商品的自然属性、用途以及主要的性能特征。 The name of goods as an indispensable component of the “Description” is a main basis for delivery of goods. 2、Ways of Naming Goods1)By main use:突出其用途,便于消费者按其需要购买。2)By main material:突出其所使用的主要原材料反映出商品的质量。3)By main composition:可使消费者了解商品的有效内涵,有利于提高商品的身价。4)By a
16、ppearance & model :有利于消费者从字义上了解该商品的特征。5)By commendatory term:突出商品的使用效能和特性,有利于促进消费者的购买欲望。6)By personage:引起消费者的注意和兴趣。7)By manufacture-craft:提高商品的威望,增强消费者对该商品的信任。3、Points for Attention:1)Be specific and concrete 2)Be practical and realistic 3)Be world standardized names 4)Be Proper4、HS Code 协调制度编码 The
17、Harmonized Commodity Description and Coding System(商品名称及编码协调制度):指世界海关组织(WCO)在海关合作理事会商品分类目录(CCCN)和联合国的国际贸易标准分类(SITC)的基础上,参照国际上主要国家的税则、统计、运输等分类目录而制定的一个多用途的国际贸易商品分类目录。 HS基本结构:将国际贸易涉及的各种商品按照生产部类、自然属性和不同功能用途等分为21类、97章。每种商品都有其相对应的归类编码。 协调制度中的商品编码主要是由税目(或品目)和子目构成,采用六位编码:14位为税目,56位为子目,凡采用HS的国家,商品编码的前6位数都是统一
18、的,6位数之后是各国增加的本国子目。 我国自1992年1月1日起开始采用HS,目前使用810位编码,即在HS的6位编码基础上增加了24位子目即编码由4位税目(品目)和46位子目构成。 Quality of Goods Quality of goods refers to the intrinsic quality and outside form or shape of the goods. 1、Methods Describing Quality of Goods 1)Sales by Sample:It means a sale made under the agreed conditio
19、n that the quality of the bulk of the goods must be as good as the quality of the sample.It is suitable for commodities that are difficult to standardize and normalize. Sales by Sellers Sample Representative Sample(代表性样品):卖方所提供的能充分代表日后整批交货品质的少量实物。也称为原样(Original Sample),或标准样品(Type Sample)。 Duplicate
20、Sample(复样):又称留样(Keep Sample),在向买方递交代表性样品时,应留存一份或数份同样的样品,以备将来组织生产、交货或处理质量纠纷时作核对之用。Sales by Buyers Sample Sales by buyers sample, in China, is also called processing according to buyers samples or processing on order. Return Sample(回样):又称对等样品(Counter Sample),在实际业务中,如卖方认为按买方来样供货没有切实把握,卖方可根据买方来样仿制或从现有货物
21、中选择品质相近的样品提交买方。如买方同意,则就等于把“凭买方样品买卖”转变成了“凭卖方样品买卖”。Attention to be paid when sales by sample When sales by sample, the seller is responsible for the delivery of the goods of the strictly same quality as shown in the sample. It is difficult to keep the goods contracted in strict accordance with the sam
22、ple, so the seller should write some flexible terms in the contract.品质与卖方于(日期)提供的样品相似。Quality be similar to sample submitted by the seller on(date). 所交货物须与卖方第号样品大致相等。The goods to be delivered shall be about equal to sellers sample No. When seller sends out the sample, it is better that the seller ke
23、eps the “original” or “duplicate” sample for production and verification. In case the seller sends out sample for the purpose of introducing goods, it is advisable to indicate “for your consideration / reference”. When “sales by buyers sample”, we should note the samples of buyer whether has somethi
24、ng to do with the problems of politics, society and religion and infringement upon the third partys industrial property right. Whether it is sales by buyers sample or by sellers sample, if necessary, sometimes sealed sample should be adopted.2)Sales by Specifications 凭文字说明买卖 This applies to the good
25、s, the quality of which can be indexed scientifically.Sales by Description or Illustration Sales by Description or Illustration(凭说明书和图样买卖) Complex machines, electric equipment and instruments are apt to sell by description or illustration. (技术复杂型产品) A contract may stipulate:“Quality and technical da
26、ta to be strictly in conformity with the description submitted by the seller” (品质和技术数据必须与卖方所提供的产品说明书严格相符)。Sales by Grade 商品的等级(Grade)指同一类商品,按其质地的差异,或尺寸、形状、重量、成分、效能等的不同,用文字、数字或符号所作的分类。Sales by Standard It means those specifications or grades that are laid down and proclaimed in a unified way by gover
27、nmental departments or commercial organizations of a country. In China, there are 4 standards: state standards, professional standards, local standards and enterprise standards. 注:在合同中援引标准时,应注明采用标准的版本名称及其年份。 Female Mink Overcoat Full Let Out Made Chinese Standard Body Length 120115cm 母水貂皮串刀长大衣 中国标准
28、胸围身长 120115厘米以标准物表示交易商品质量的方法 Fair Average Quality(F.A.Q.)良好平均品质,习惯上称“大路货”(Staple Goods)。其交货品质一般以我国产区当年生产该项农副产品(agricultural products)的平均品质为依据。 Good Merchantable Quality(G.M.Q.)上好可销品质:指卖方交货品质只需保证为上好的、适合于销售的品质即可。一般只适用于木材或水产品(wood or aquatic products)。 缺点:过于笼统。因此运用时,除在合同中注明F.A.Q.或G.M.Q.字样外,一般还订明该商品的主要规
29、格指标。Sales by Brand or Trade Mark Brand 牌名:指厂商(maker)或销售商所生产或销售商品的牌号,又称“品牌”。 Trade Mark 商标:是牌号的图案化,是特定商品的标志。 It is more convenient to name the brand or trade mark of a commodity to indicate its quality than to enumerate so many specifications one by one .Example:1)Bright Brand Infant Milk Power 光明牌婴儿
30、奶粉 2)“Golden Star” Brand Color Television Set Model SC374 金星牌彩色电视机 型号 SC374(注:若同一种牌名反映不同型号或规格的商品,则必须在合同中明确牌名或商标的同时,规定型号或规格)Sales by Name of Origin or by Geographical Indication 凭产地名称或凭地理标志买卖 To some native produce which enjoys a high reputation in the world market and is renowned for their tradition
31、al arts and special flavor. 1)以一国为标志:France Perfume;German Beer;China Plum Wine 中国梅酒 2)以一国某一地区为标志:China Northeast Rice 3)以一国某一地区的某一地方为标:Sichuan Preserved Vegetable 四川榨菜2、Quality Clause In the case of “Sales by Sample”, in addition to the description of commodity, sample number and sending date shoul
32、d be added.在凭样品买卖时,除要列明商品的名称外,还应订明凭以达成交易的样品的编号和寄送日期。 If by “Sales by Description”, details of the content are required. 在凭文字说明买卖时,应列明详细内容。Example: 1)Sample NT002 Plush Toy Bear Size 24 样品号NT002 长毛绒玩具熊 尺码 24英寸 (详细规格如所附文字说明与图样)注 意 事 项: 为了防止品质纠纷,合同中的品质条款应尽量明确具体,避免笼统含糊。在规定质量指标时尽量不用诸如“大约”、“左右”、“合理误差”等含意不清的用语,所涉及的数据
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