國際貿易文件探討

執行長 鮑學超 報告

•工業局與商業司之計劃，補助範圍均不包含大陸之供應商與經銷商，受訪談廠商之現況最弱的一環應屬與物流服務廠商(報關、承攬業)之連線作業。航空貨運並無補助與輔導規劃。

•進出口商90%以上均採『委外服務及傾向單一對象委託』的趨勢，例如報關、運送、保險或快遞服務均只找一家廠商委託，如此降低成本，也可以簡化作業程序。

•運輸單據標準化問題是為未來必要之選擇，應再加以研究，及貿易產證同意文件未來可否與輸出入許可證整合。

•未來流程電子化後，建議以電子訊息為主，書面資料為輔。

•空海運界相關業者雖已普遍電腦化.但是電腦硬體多半已老舊,作業系統和軟體也絕大多數仍維持DOS版本.加上近年來景氣不佳及業務量萎縮, 更無意願再作投資提昇電腦系統或軟體, 形成業界更進一步資訊化電子化的瓶頸•

•由於業者大多為中小型企業, 小本經營. 絕大多數都沒有資訊人員編制. 電腦系統和軟體都委外. 基於成本考量, 除非業務絕對必要, 較少願意投資作電腦系統昇級和軟體功能提昇.

Commercial Invoice

A document sent from the seller to the buyer that is generally a claim for payment under the terms of the contract between both parties. The Invoice is a statement showing the particulars of the goods or services sold, and includes details of quantity, price and charges.

The Commercial Invoice is also used by government agencies, such as Customs and Excise, to determine the true value of the goods for the calculation of the duty payable.

There is no set format for an invoice and as a consequence they vary both in style and content between sellers, and could include details of delivery instructions, call-offs etc. They may also relate to more than one transaction.

This document definition supports only the Commercial Invoice. Other forms of invoice such as Pre-payment, Pro-Forma, Legalized etc. are not addressed by this document.

Typically the receipt of the Purchase Order and the subsequent dispatch of goods, or the delivery of services, trigger the Commercial Invoice but this is not always the case. Generally it triggers payment.

Performa Invoice

Document sent from the seller to the buyer, which is generally a notification of an intended claim for payment under conditions agreed between the seller, and the buyer.

The preformed invoice is a statement, showing particulars for the goods or services sold, including product, quantity, price, and charge details. However, it does not constitute the final request for payment and the particulars may be subject to amendment.

A seller may invoice for one or more transactions. An invoice may refer to goods, items or services related to one or more orders, delivery instructions, call-offs, etc. An invoice may contain transport details.

This document definition supports solely the preformed invoice. Other forms of invoice are not addressed by this document, for example: Commercial Invoice, Prepayment Invoice and Self-Billed Invoice. This document does not support the functionality of the credit and/or debit note.

Purchase Order

Document addressed by a buyer to a seller that details the goods or services ordered and the terms and conditions of that order.

The Purchase Order may be used for multiple line items, each specifying a product or service. For each line item, it is possible to specify one or more schedules, which specify individual delivered quantities and dates. All deliveries in each document must be to the same address, which would usually be that of the buyer.

It is not possible to use a Purchase Order for deliveries to multiple locations or to send blanket orders followed, at a later date by a series of call-offs.

The Purchase Order may initiate a trade transaction but sometimes a Quotation Request will have preceded this. The Purchase Order is usually followed by either
a) a Purchase Order Acceptance or
b) the delivery of goods and an associated Dispatch Advice or Invoice.

Purchase Order Acceptance

Document sent from a seller to a buyer, which confirms that goods or services will be provided as stipulated in the Purchase Order. This is an unconditional acceptance.

Note: this document definition replaces the Purchase Order Acknowledgement

Purchase Order Cancellation

Document sent from a buyer to a seller, which cancels all goods, or services, which had been ordered, in a single Purchase Order.

Advance Shipment Notice

Document issued by the seller that informs the buyer and/or consignee that the order is ready for dispatch. It also includes packing details. The receiver of this document could be any party having an interest in the details of the shipment.

The document can be used to list details of the goods together with additional information such as order information, product description, physical characteristics, types of packaging, marking, carrier information and loading details.

The Advance Shipment Notice should always be sent immediately prior to dispatch to allow the receiving party to make suitable preparations for the arrival of the goods.

Air Waybill

Document issued by an air carrier to an exporter that confirms the receipt of the goods and the terms and conditions under which they will be transported and normally includes details of the intended flight.

This document is often referred to an Air Consignment Note ( ACN ).

The Air Waybill is:

• A receipt for the goods
• A non-negotiable document i.e. does not represent title to the goods.
• Evidence of the contract of carriage.

Upon receipt of the goods the carrier will arrange for them to be loaded on board the aircraft.

Upon arrival of the goods, the carrier, against proof of identity, will release them to the consignee.

Arrival Notice

Document sent by a carrier or freight forwarder to the consignee and notifies party advising of the arrival of a consignment.

This document has been developed to support sea transportation.
Bill of Lading

A document issued by, or on behalf of, the carrier that acts as:

• A receipt for the goods shipped on the nominated vessel
• Evidence of Contract of Carriage
• Transferable Document of Title to the Goods

There are 2 Main types:

• "On Board" indicating that goods have been loaded on the carrying vessel.
• "Received For Shipment" indicating that the goods have been received by the carrier but have yet to be loaded on board.

Booking Confirmation

Document issued by a carrier confirming reserved space for a specified consignment.

This document has been developed to support sea transportation.

Dispatch Advice

Document from a seller to a buyer, which specifies the details of a consignment dispatched or ready for dispatch. It allows the recipient to:

• Know when goods have been dispatched or will be ready for dispatch
• Know the precise details of a consignment
• Take initial steps towards customs clearance in case of international consignments
• Enable the control between dispatched goods with the following Invoice

The document includes the packing information and describes the commodity in a textual description, in the same form as the associated transport document.

It is not possible to use this Dispatch Advice to indicate the dispatch of goods being returned or to identify dispatch to multiple destination points.

The Dispatch Advice document should always be sent just before goods are dispatched. This makes it possible for the receiving party to use the data to prepare efficiently for the reception of the goods. The Dispatch Advice may trigger either an Invoice, or direct payment.

The Bill of Lading contains details of the goods, the shipper, the consignee, the ports of loading and discharge and the carrying vessel.

In transferable/negotiable form, the underlying goods can transfer from one party to another merely by the passing of the Bill of Lading provided that all the endorsements are in order. In view of the importance of this document in international trade, it is often routed through a chain of banks for settlement.

Within an international trade environment, Shipping Instructions often initiate the establishment of a Bill of Lading.

Firm Booking Request

Document issued by, or on behalf of, the shipper to the carrier or freight forwarder definitely booking transport services for a consignment. The document details the shipper's requirements and the conditions under which a consignment are to be transported to particular destination. This allows the carrier or freight forwarder to make appropriate arrangements.

A Firm Booking Request will typically be sent after a Provisional Booking Request,

Forwarders Cargo Receipt

Document issued by freight forwarder to an exporter that confirms the receipt of the goods and the terms and conditions under which they will be transported. This document is often referred to as a Freight Forwarder's Bill of Lading.

Upon receipt of the goods from the exporter, the freight forwarder will arrange for them to be loaded on board the vessel often along with goods from other exporters and often they will be packed into, for example, a single container. Against this, the forwarding agent will receive the master Bill of Lading from the carrier.

The Forwarders Cargo Receipt is:

• A receipt for the goods
• A non-negotiable document, i.e. does not represent title to the goods.
• It is evidence of the contract of carriage with the forwarding agent only.

As such, it is very similar also to a Sea Waybill.

The content of the Forwarders Cargo Receipt is similar to the Advance Shipment Notice: goods, loading information, handling instructions, etc.

Although it could be sent as the initial space booking.

The document is seen as a commitment from the shipper to the carrier or forwarder.

Forwarding Instructions

Document issued by the shipper to the freight forwarder providing details of the goods and instructions as to how they should be handled. This document contains all the necessary information for the freight forwarder to enable the movement of goods and may include special insurance instructions.

Freight Invoice

Document issued by a carrier or freight forwarder which specifies freight charges for a transport operation.

House Air Waybill

This document serves the same purpose as the Air Waybill except that it is issued by freight forwarder to the shipper.

The role of the freight forwarder on this document is that of carrier. The freight forwarder will concurrently be party to an Air Waybill (also called Master Air Waybill) with a carrier, whereby the freight forwarder assumes the role of shipper.

This document confirms the receipt of the goods and the terms and conditions under which they will be transported and normally includes details of the intended flight.

• A receipt for the goods
• A non-negotiable document, i.e. does not represent title to the goods.
• Evidence of the contract of carriage.

This document may reference a master Air Waybill if one has been issued.

House Bill of Lading

This document serves the same purpose as the Ocean Bill of Lading, except that a Non Vessel Operating Common Carrier (NVOCC) issues it to the shipper.

The role of the NVOCC on this document is that of carrier. The NVOCC will concurrently be party to an Ocean Bill of Lading with a vessel-operating carrier, whereby the NVOCC assumes the role of shipper.

The House Bill of Lading acts as:

• A receipt for the goods shipped on the nominated vessel
• Evidence of contract of carriage
• Transferable document of title to the goods

There are two main types:

• "On Board" indicating that goods have been loaded on the carrying vessel.
• "Received For Shipment" indicating that the goods have been received by the carrier but have yet to be loaded on board.

This document contains details of the goods, the shipper, the consignee, the ports of loading and discharge and the carrying vessel.

In transferable/negotiable form, the underlying goods can transfer from one party to another merely by the passing of the House Bill of Lading provided that all the endorsements are in order.

Packing List

A document issued by the seller to other parties (such as carrier, buyer, consignee) containing detailed information about the goods: package type, package count, product count and other characteristics (such as weight).

The carrier or forwarding agent to ascertain the total shipment weight and volume uses the Packing List.

Typically the Packing List is produced following the receipt of a Purchase Order from the potential buyer and is most often included with the other original documents for dispatch to the buyer or through a bank according to the terms of settlement.

Provisional Booking Request

Document issued by, or on behalf of, the shipper to the carrier or freight forwarder requesting space for the transport of a consignment to a particular destination(s) on an approximate date. The shipper may additionally provide brief details of the consignment to be transported, and transport conditions.

A Provisional Booking Request is the initial space booking and contains minimal information. It is followed by a Firm Booking Request.

Sea Waybill

Document issued on behalf of the carrier describing the kind and quantity of goods being shipped, the shipper, the consignee, the ports of loading and discharge, and the carrying vessel.

It is a memorandum or acknowledgement prepared by a carrier or his agents which acknowledges the receipt and consignment of goods and contains details and agreed conditions about the transport of the goods. The Sea Waybill forms evidence of the contract of carriage.

The Sea Waybill is non-assignable or non-negotiable.

Within an international trade environment, a Shipping Instruction most often initiates establishment of a Sea Waybill transaction. The Sea Waybill is then presented to the consignor and then onward to the eventual recipient of the goods, the consignee. This is often through a chain of financial institutions.

Shipping Instructions

Instructions from the shipper to the freight forwarder or carrier providing details of the goods and instructions as to how they are to be handled.

This document contains all the necessary information for the freight forwarder or carrier to provide transportation services, including documentation.

Certificate of Analysis

Document issued by or on behalf of the consignor which provides the results of analyses undertaken on the goods.

Certificate of Origin

Provides documentary evidence of the origin of the goods in transit.

The production of this document is a common requirement by countries wishing to identify the origin of all imported goods, for example, to ensure that quotas are not exceeded or import restrictions are not breached.

Where authentication is required, the Certificate of Origin Application is completed by the exporter and sent to an appropriate authority, for example the relevant Chamber of Commerce, that would then issue the Certificate. Where authentication is not required, this document should be completed by the exporter.

This document definition does not support other types of documents such as Combined Certificates of Value and Origin ( CCVO ).

Certificate of Quality

Certificate certifying the quality of goods, services etc.

Certificate of Weight

Document issued by or on behalf of the consignor which stipulates the measured net and gross weights of the goods. In certain cases, the expected or advised weights are also present.

Insurance Certificate

A document issued by an exporter, freight forwarder or other insured party evidencing that an insurance declaration has been made under an existing insurance policy.

The certificate contains details of the voyage the goods covered, a brief outline of the risks covered, and the amount insured that is most often expressed as a percentage over the invoiced amount, e.g. CIF value plus 10%. The full terms and conditions of the insurance can only be found by reference to the Insurance Policy.

The Certificate is normally issued in the favour of the insured party who can transfer his rights to another party, for example the buyer, by endorsing the certificate.

The issue of an Insurance Certificate does not in itself generate any further documentation but will be generated in response to the INCOTERMS appropriate to a particular transaction e.g. CIF, C&I, CIP.

Credit Advice

This message is sent to the payee by his bank detailing the proceeds credited to his account including details of charges where appropriate.

note: replaces Documentary Credit Payment Advice which is withdrawn as of October 2000

Debit Advice

This message is sent to the payer by his bank detailing the amount debited including charges.

note: replaces Documentary Credit Payment Advice which is withdrawn as of October 2000

Payment Instruction

This message is sent to the bank by the payer to transfer funds to the order of a payee.