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Commercial Invoice

Commercial Invoice. Learning objectives Students are required to: 1. understand the definition of Commercial Invoice; 2. have a clear idea about the forms and contents of Commercial Invoice; 3. master the skills of making out a Commercial Invoice; 4. master the useful words and sentences.

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Commercial Invoice

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  1. Commercial Invoice • Learning objectives • Students are required to: • 1. understand the definition of Commercial Invoice; • 2. have a clear idea about the forms and contents of Commercial Invoice; • 3. master the skills of making out a Commercial Invoice; • 4. master the useful words and sentences.

  2. Commercial Invoice • Ability objectives: • Understand and master the skills of making out a Commercial Invoice. • Job project: • Make out a Commercial Invoice correctly.

  3. Commercial Invoice (1-1) • Lead-in • What is invoice? • Invoice is list of goods sold with the prices charged. • How many kinds of invoices do we have ? And which one is the commonest? • We have Commercial Invoices, Banker’s Invoices, Consular Invoices, Customs Invoices and Proforma Invoices.

  4. Commercial Invoice (1-2) • Among these, the Commercial Invoice is the commonest and has to be furnished for each and every consignments as one of the documents evidencing shipment. When we speak of an invoice covering a certain shipment, we mean the Commercial Invoice.

  5. Commercial Invoice (1-3) • What is a Commercial Invoice? • A commercial Invoice is made out by the exporter and addressed to the importer. Full details of the goods shipped are shown in it. • What is its function? • Both the buyer and the seller keep their accounts on the basis of the relative commercial invoice. • It enables the importer to check up whether the goods consigned to him are in compliance.

  6. Commercial Invoice (1-4) • with the terms and conditions of the respective contract. • In both the exporter’s and the importer’s places, application to the customs has to be supported by the Commercial Invoice, which the assessment of tariffs is based on. • In the absence of a draft, the Commercial Invoice takes its place for drawing money. • What are the contents of a Commercial Invoice ?

  7. Commercial Invoice (1-5) • 1) Consignor ( including name and address) • 2) To (consignee, including name and address) • 3) Issuer’s signature • 4) Name of the invoice • 5) Issuing date • 6) Invoice number • 7) L/C No. And Contract No. • 8) Shipping terms • Examples:

  8. A2400A/98 JYSK CHANALEF SILK A/S BRIGHT BULIDING14,SKOVSGERD DK-9990 BROVET. DENMARK 041021 03HL21401 202-612-1068 COPENHANGEN SEA 江苏和泰股份有限公司 JIANGSU HOTIY CORPOARATION HOTIY BUILDING,50 ZHONGSHAN.,NANJING,CHINA COMMERCIAL INVOICE TO: NO: DATE: S/C NO.: L/C NO.: FROM TO BY MARKS&NO.S DESCRIPTION QUANTITLES UNIT PRICE AMOUNT TOTAL: SHANGHAI CIF COPENHAGEN JYSK COPENHAGEN A24001/98 1-7 X’MASDECORATIONS 2-A15261 2-A15261-1 2-A15261-2 USD4.15/BOX USD6.45/BOX USD6.45/BOX USD1,037.50 USD258.00 USD148.35 250BOXES 40BOXES 23BOXES 313BOXES USD1,443.85 SAY US DOLLARS ONE THOUSAND FOUR HUNDERED AND FORTY THREE POINT EIGHT FIVE ONLY 江苏和泰股份有限公司 JIANGSU HOTIY CORPOARATION 广银芳

  9. COMMERCIAL INVOICE TO MESSRS:INVOICE NO. DATE: L/C NO.: CONTRACT NO.: SHIPMENT FROM TO MARKS & NOS DESCRIPTION & QUANTITY UNIT PRICE AMOUNT ABC TRADING COMPANY 26 ZHONGSHAN ROAD,QINGDAO,CHINA FAX …… PHONE ….. E-MAIL …. 040808 ETS DUS POX 150, MARSEILLES SEPT. 30,2004 CN060/1747 6165 QINGDAO, CHINA MARSEILLES, FRANCE USD3.87/KG CIF MARSEILLES ETS DUS CN060/1747 MARSEILLES NO.1-2000 CHINA TEA 70 TONS 2000 CARTONS PACKED IN CARTONS OF 35 KGSEACH USD270900.00 LESS 4.5% DISCOUNT USD12190.50 USD258,709.50 SAY US DOLLARS TWO HUNDRED FIFTY-EIGHT THOUSAND SEVEN HUNDRED NINE POINT FIVE ONLY WE HEREBY CERTIFY THAT THE GOODS ARE OF CHINESE ORIGIN ABC TRADING COMPANY 张珊

  10. SHANDONG IMP/EXP CORP 62 JIANGXI RD, QINGDAO, CHINA FAX TEL E-MAIL TO MESSRS: INVOICE NO. DATE: L/C NO.: CONTRACT NO.: SHIPMENT FROM TO COMMERCIAL INVOICE NAN HENG INTERNATIONAL TRADING CO. LTD 104/4 LARDP RD. WANGT ANNGKAPI. BKK SIC002 NOV. 14,1998 TO DEC. 30,1998 001-10397-1998 99A15AAL5029 QINGDAO, CHINA BANGKOK, THAILAND MARKS & NOS QUANTITY &DESCRIPTION UNIT PRICEAMOUNT TRI-CIRCLE BRAND BRASS PADLOCK 900 DOZ PACKED IN 9 WOODEN CASES OF 100 DOZ. EACH USD7.357 PER DOZ CFR BANGKOK USD6,621.30 NHIT BANGKOK NO.1-9 SAY US DOLLARS SIX THOUSAND SIX HUNDRED TWENTY ONE POINT THREE ONLY SHANDONG IMP/EXP CORP 李明飞

  11. Job project (1-1) • Making out the commercial invoice according to the following information. • 1. The terms of L/C • (1) L/C No. CNO60/1747 dated September 10,2004 issued by Bon Banquires, Marseilles. • (2) By order and for account of ETS DUS P.O.BOX150, Marseilles. • (3) Validity: NOV.15,2004, period of presentation: 15 days after date of B/L.

  12. Job project (1-1) • (4) Amount: for about USD258,709.50 • (5) Covering: CIF Marseilles, discount of 4.5% deducted about 70 tons China Tea USD 3.87/kg as per Contract No.6165 • 2. More information. • (1) Invoice No. 040808 • (3)实际出运70吨，以纸箱装，每箱装35公斤，每箱皮重2公斤。

  13. Job project (1-2) • （3）2004年105日装M.V.GANHE V.37由青岛出运．　B/L No.387． • （４）唛头自行设计。 • （5）要求证明货物系中国产。 • Suggested answer:

  14. Job project (1-3) • Commercial Invoice Invoice No. 040808 Qingdao, Date Oct.1,2004 • To ETS DUS P.O. BOX 150, MARSEILLES. • From Qingdao to Marsailles Per M.V. GANHE V.37 • Drawn Under Bon Banquires, Marseilles L/C No. CN060/1747

  15. Job project (1-4) • Marks & Numbers Quantity % Descriptions Unit Price Amount • ETS DUS China tea USD 3.87/kg CIF Marseilles 270，900 • No.6165 70000kgs (70 Tons) • Marseilles • No.1-2000 • Less 4.5% discount 12，190.05 • Total USD 258,709.50

  16. Job project (1-5) • Say US Dollars Two Hundred Fifty Eight Thousand Seven Hundred and Nine Point Five Only • Packed in 2000 cartons of 35 kgs each Qingdao Native Produce and Animal by-product Imp. & Exp Corp. • 张华

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