单证员考试《操作与缮制》知识点:发票尾部分的细节条款或特殊条款

单证员资格考试网 鲤鱼小编 更新时间:2017-03-31

 

细节条款或特殊条款
 
有时根据 信用证 的要求, 发票上须加注某些细节条款或特殊条款。
 
常见的细节内容有:
 
(1) 信用证 号或合同号(L/C NO OR CONTRACT NO)。
 
(2) 形式 发票 号(Proforma Invoice No.)、订单号(Order No./Indent No.)。
 
(3) 海关 税则号(Customs Tariff No.)②、银行注册号(Bank Registration No.)、外汇批准号(Exchange Permit No.)。
 
(4) 进口许可证号(Import License No.),有的要求注明何条件下进口,如Import under W. E. S.或Import under O. G. L. 。
 
(5) 加注厂商或生产厂商的名址(Name and Address of Manufacturer or Producer)。
 
对证中 规定 应批注的细节内容,受益人应据实加注在发票货物描述下面。
 
对证中有关特殊条款的 规定 ,发票上应照打或灵活反映。
 
常见的特殊条款有:
 
(1) 有些来证要求注明产地,并附价值声明,如发票上可注:“Wae here by certify/states/declare that(或This is to certify that)the goods of Chinese origin and that the value in real, authentic and in conformity with our records”①。
 
(2) 有些来证要求证明发票所列货物、单价等是真实、正确的,且是惟一的发票。对此应将发票下端的“E. & O. E”划掉,并加注“We here by certify that this invoice is in all respects correct and true both regarding to the prices and description of the goods stated there in, and only one issued by us for the good”。
 
(3) 受政治因素、民族因素的影响,有的来证要求出口商声明货物中不含以色列原料,货物或集包装上不带以色列的六角星标记,对此,可作以下声明:“We here by declare that the products stated in the invoice do not contain any Israeli materials, and that the goodsor container are not bearing bexagon star.”若来证主要求受益人声明在以色列没有投资,则发票上可注:“We here by certify that our company is a state enterprise and has no relations whatsoever with Israeli.”。
 
(4) 有些国家(如澳大利亚) 规定 ,可在发票上加注“发展中国家申明”条款,声明进口商品系发展中国家本国产品,作为取得普惠制的依据,这种发票的作用相当于FORM A,如“I declare that final process of manufacture of the goods for which special rates are claimed has been performed in Peoples Republic of China and that not less than one-half of the factory or works cost of the goods is Reprsented by the value of labor or materials or of labor and materials of Peoples Republic Of China and Australia.”。
 

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