緒論 國際貿易基礎

Trading is one of the most basic activities of mankind. It has existed in every society, every part of the world, and in fact every day since the caveman came into being.International trade is a business which involves the crossing of national borders.It includes not only international trade and foreign manufacturing, but also encompasses the growing services industry in areas such as transportation, tourism, banking, advertising, construction, retailing, wholesaling and mass communications.It includes all business transactions that involve two or more countries.Such business relationship may be private or governmental.In the case of private frms the transactions are for proft.Government-sponsored activities in international business may or may not have a proft orientation.

Trading has many forms of which the most traditional are merchandise export and import. Merchandise exports are goods sent out of a country, whereas merchandise imports are goods brought in.Since these are tangible goods that visibly leave and enter countries, they are sometimes referred as visible exports and imports.The terms exports and imports are used frequently, yet, in reality the reference is only to the merchandise exports and imports which are the focus of this book.

貿易是人類最為基本的活動之一，每個社會都有貿易活動，并存在于世界各地，事實上，從洞穴人開始就已經有了貿易交往活動。國際貿易就是人們跨越國界所進行的商務活動。廣義地說，它不僅包括國際貿易及國外生產，同時還包括新興的服務行業(yè)，諸如交通運輸業(yè)、旅游業(yè)、銀行業(yè)、廣告業(yè)、建筑業(yè)、零售業(yè)、批發(fā)業(yè)以及大眾傳播業(yè)等。它包括所涉及的兩個或兩個以上國家的商務活動。這種商務活動，可能是私人間的關系，也可能是國家間的關系。私人企業(yè)為盈利從事國際商務活動，而帶有國家色彩的國際貿易也可能不僅僅以盈利為目的。

國際貿易有多種形式，其中最傳統(tǒng)的是商品進出口。商品出口指貨物輸往國外，而商品進口則指貨物輸入國內。因為這些有形物品的輸出輸入都是看得見摸得著的，因此商品進出口有時又可稱作有形進出口。雖然人們經常使用出口與進口這兩個詞，實際上，進出口一般指的只是商品的進出口，這也是本書闡述的主要內容。

一、進出口業(yè)務運營形式（Types of Import/Export Businesses）

First off, let's take a look at the players. While you've got your importers and your exporters, there are many variations on the main theme：

Export management company（EMC）：An EMC handles export operations for a domestic company that wants to sell its product overseas but doesn't know how（and perhaps doesn't want to know how）. The EMC does it all——hiring dealers, distributors and representatives；handling advertising, marketing and promotions；overseeing marking and packaging；arranging shipping；and sometimes arranging fnancing.In some cases, the EMC even takes title to the goods, in essence becoming its own distributor.EMCs usually specialize by product, foreign market or both, and——unless they've taken title——are paid by commission, salary or retainer plus commission.

Export trading company（ETC）：While an EMC has merchandise to sell and is using its energies to seek out buyers, an ETC attacks the other side of the trading coin. It identifes what foreign buyers want to spend their money on and then hunts down domestic sources willing to export.An ETC sometimes takes title to the goods and sometimes works on a commission basis.

Import/export merchant：This international entrepreneur is a sort of free agent. He has no specifc client base, and he doesn't specialize in any one industry or line of products.Instead, he purchases goods directly from a domestic or foreign manufacturer and then packs, ships and resells the goods on his own.This means, of course, that unlike the EMC, he assumes all the risks（as well as all the profts）.

目前希望做進出口業(yè)務的中國境內企業(yè)，有兩種運營進出口業(yè)務的形式，即自營或找其他有外貿經營權的公司做外貿代理。所謂外貿代理，就是由其他的外貿企業(yè)充當國內客戶和供貨部門的代理人，按照雙方的約定，代其處理相關進出口業(yè)務工作，收取一定的傭金或手續(xù)費的做法。實際業(yè)務中，代理是一個彈性很強的詞匯，外貿代理也是如此，代理關系的達成取決于雙方開出的條件，因此，選擇哪種運營方式企業(yè)根據(jù)業(yè)務情況而定，如選擇外貿代理，具體代理協(xié)議的內容也要根據(jù)具體業(yè)務與市場情況而定。

二、進出口業(yè)務流程（Import/Export Process）

Generally speaking, to establish business relations with potential traders is the first important step in international trade. No client means no business.For international traders, to obtain a worldwide business contact will result in a larger business scope and turnover.

In international business, importers and exporters are in different nations. If they want to spread their markets overseas, that is, if they want to sell to or buy from another country, they need to locate their trade partners frstly.Besides searching the partners themselves, there are other channels available：banks, Chambers of Commerce, Commercial Counselors's Offce, International Fairs&Exhibitions, media advertisement and Internet.

While contacting the prospective trade partners, making status inquiry is necessary. This means to obtain the reliable information about the fnancial position, credit, reputation and the business methods of the trade partners.

Then there will be the business Negotiations in varied forms between the 2 parties, and some negotiations will lead to conclusion of international trade contract.

International trade Contracts in our country are often signed under CIF term on Letter of Credit. To carry out this kind of contract, exporters usually need to fulfll following tasks：export license（if needed），cargo readiness, L/C, customs clearance, shipping, insurance and document&payment；while accordingly, importers have their own tasks to take care of：quota&import license（if needed），L/C, document examination&payment, customs clearance, taking delivery and inspection, claim and settlement of disputes（if any）.

進出口業(yè)務并不是每一單工作流程都完全一樣。讀者可參考以下業(yè)務基本程序（支付方式以信用證為例），并根據(jù)具體業(yè)務情況靈活運用：

1.推銷

出口商要將產品打進國際市場，必須先開拓市場，尋找合適的交易對象。可以通過寄送業(yè)務推廣函電（Sale Letter）、加入網絡貿易平臺或在互聯(lián)網、國外媒體上刊登產品廣告來推銷自己，同時也可通過參加商展、實地到國外考察等途徑來尋找交易對象，增進貿易機會。

2.詢盤

又稱為詢價。進口商收到出口商的業(yè)務推廣函電或看到廣告后，根據(jù)自己的需要，對有意進一步洽商的出口商予以詢盤（Inquiry），以期達成交易。

3.發(fā)盤

又稱為報盤、報價。出口商按進口商的要求，先向供貨的企業(yè)或部門詢盤，然后計算出口報價回復給進口商。這期間可能需要函電多次往返接洽，最后得到關于價格條款的一致意見。

4.簽訂合同

國外進口商與出口商經一番討價還價后，就各項交易條件達成一致，正式簽訂外貿合同（Contract或Agreement）。

5.申請開立信用證

進口商填妥付匯核銷單后，再開具《不可撤銷信用證開證申請書》（Irrevocable Documentary Credit Application），向其有往來的外匯銀行申請開立信用證。

6.開立信用證

開證銀行接受申請并根據(jù)申請書開立信用證（Letter of Credit；L/C），經返還進口商確認后，將信用證寄給出口地銀行（在出口國稱通知銀行），請其代為轉送給出口商。

7.通知信用證

出口地銀行填妥《信用證通知書》（Notifcation of Documentary Credit），將信用證通知出口商。

8.接受信用證

出口商收到通知銀行送來的信用證后，經審核無誤，接受信用證，即可開始備貨、裝船等事宜。如信用證有誤，可要求進口商修改。

9.指定船公司

在CIF或CFR術語下，出口商一邊備貨，一邊還要尋找合適的船公司，以提前做好裝運準備；在FOB術語下，此步驟則應由進口商完成。

10.訂艙

確定好船公司后，出口商即應根據(jù)相應的船期，配合裝運期限進行訂艙，經船公司接受后發(fā)給配艙通知，憑以填制其他單據(jù)，辦理出口報關及裝運手續(xù)。

11.申請檢驗

出口商根據(jù)信用證的規(guī)定填寫《出境貨物報檢單》（Application for Certifcate of Export Inspection），并備齊商業(yè)發(fā)票、裝箱單等相關文件向出入境檢驗檢疫局申請出口檢驗。

12.取得檢驗證明

檢驗機構經對商品檢驗合格后，簽發(fā)《出境貨物通關單》；并根據(jù)出口商的要求，簽發(fā)相應的商檢證書，如品質證書、健康證書等。

13.申請產地證

出口商填妥相應的產地證明書向相關單位申請簽發(fā)。目前，對中國的出口商而言，普通《原產地證明書》（Certifcate of Origin）與《普惠制產地證明書》（Generalized System of Preferences Certifcate of Origin“Form A”）及其他所有的原產地證書都可向出入境檢驗檢疫局申請，普通《原產地證明書》也可向我國的國際商會，即中國國際貿易促進委員會（貿促會，CCPIT）申請簽發(fā)。

14.簽發(fā)產地證

相關機構經過審核，根據(jù)出口商的申請，簽發(fā)相應的產地證書。

15.辦理保險

在CIF術語下，保險由出口商辦理，出口商須根據(jù)信用證的規(guī)定填寫《貨物運輸保險投保單》（Cargo Transportation Insurance Application），并附商業(yè)發(fā)票向保險公司投保。

注意：交易條件如是CIF，保險才由出口商辦理；若是FOB或CFR，則應由進口商辦理保險。

16.取得保險單

保險公司承保后，簽發(fā)《貨物運輸保險單》（Cargo Transportation Insurance Policy）給出口商。

17.申領核銷單

我國法律規(guī)定，境內出口單位向境外出口貨物，均應當辦理出口收匯核銷手續(xù)。出口商在報關前，須到外匯管理局申領《出口收匯核銷單》。

18.核銷備案

填妥核銷單后，出口商即可憑以向海關申請核銷備案。

19.貨物送到指定地點

出口商辦完以上各項手續(xù)后，將貨物送抵指定的碼頭或地點，以便報關出口。

20.報關

送出貨物后，出口商填妥《出口貨物報關單》，并備齊相關文件（出口收匯核銷單、商業(yè)發(fā)票、裝箱單、出境貨物通關單等），向海關投單報關。

21.辦理出口通關手續(xù)

海關審核單據(jù)無誤后即辦理出口通關手續(xù)，簽發(fā)加蓋驗訖章的核銷單與報關單（出口退稅聯(lián)）給出口商，以便其辦理核銷與退稅。

22.裝船出運

通關手續(xù)完成后，貨物即裝上船，開航。

23.取回提單（B/L）

船公司須等到貨物已裝上船（B/L上有記載裝運時間即On Board Date），并啟航后才簽發(fā)提單，因此貨物出運后，出口商就可到船公司領取《海運提單》（Bill of Lading；B/L）。

24.發(fā)送裝運通知

出口商將貨物運出后，應向買主寄發(fā)《裝運通知》（Shipping Advice）。尤其是在FOB、CFR術語下，保險由買方自行負責時，出口商須盡快發(fā)送裝運通知以便買方憑此辦理保險事宜。

25.備齊相關單據(jù)辦理議付

貨物裝運出口后，出口商按L/C上規(guī)定，備妥相關單據(jù)（商業(yè)發(fā)票、裝箱單、海運提單、貨物運輸保險單、商檢證書、產地證、信用證等），并按要求簽發(fā)以開證銀行為付款人的匯票（Bill of Exchange），向出口地銀行申請議付（Negotiation）。在銀行支持下，也可以出口單據(jù)作為質押，向銀行取得融資。

26.通知結匯

議付單據(jù)經押匯銀行驗審與信用證的規(guī)定相符，即撥付押匯款，通知出口商可以結匯，同時收取一定的費用。

27.出口退稅

結匯后，出口商憑報關單（出口退稅聯(lián)）與商業(yè)發(fā)票等手續(xù)前往國稅局辦理出口退稅。

28.通知付款贖單

開證銀行向進口商要求繳清貨款。由于當初進口商在向開證銀行申請開立信用證時，大部分的信用證金額尚未付清，所以開證銀行通知進口商繳清余款，將全套單據(jù)贖回。

29.付款贖單

進口商向開證銀行繳清貨款，然后自開證銀行取回所有單據(jù)。

30.到貨通知

此時，貨物已運抵進口國的目的港，船公司通知進口商來換取提貨單。

31.交提單，換取提貨單

進口商向船公司繳交提單（B/L）換取提貨單（Delivery Order；D/O）。尤其當進口商是在FOB術語下買入貨物時，進口商唯有向船公司繳清運費及雜費，并將B/L向船公司換取D/O，才能向海關提出要求報關，表明進口商已獲得船公司同意可以提領貨物。

32.申請檢驗

進口商填寫《入境貨物報檢單》（Application for Certifcate of Import Inspection），并備齊提貨單、商業(yè)發(fā)票、裝箱單等文件向出入境檢驗檢疫局申請進口檢驗。

33.取得檢驗證明

檢驗機構經對商品檢驗合格后，簽發(fā)《入境貨物通關單》給進口商。

34.報關

進口商備齊進口貨物報關單、提貨單、商業(yè)發(fā)票、裝箱單、入境貨物通關單、合同等文件，向海關投單報關。

35.繳稅

進口商向海關繳清各項稅款，應納稅捐包括進口關稅、增值稅與消費稅等。

36.辦理進口通關手續(xù)

海關審單通過，辦理進口通關手續(xù)。

37.提貨

海關放行后，進口商即可至碼頭或貨物存放地提領貨物。

綜上所述，目前我國進出口業(yè)務流程很多，但一般可分為三個階段：“簽約前準備階段”“業(yè)務商談與簽約階段”與“國際貿易合同執(zhí)行階段”。簽約前準備階段是業(yè)務商談能否順利進行的保證，也是執(zhí)行合同的基礎；而業(yè)務商談是能否達成協(xié)議并順利簽約的關鍵階段；執(zhí)行合同則是進出口雙方按照合同條款履行自己的權利和義務，并處理進出口收付匯、爭議等業(yè)務善后工作的階段，顯然是舉足輕重的。

本書即以此階段劃分為基本框架介紹進出口業(yè)務的工作內容與基本要求。

三、重要知識簡介（Useful Information&Knowledge）

1.Trade barrier

Trade barriers are government-induced restrictions on international trade. The barriers usually can be divided into Tariffs and Non-tariff barriers to trade.Non-tariff barriers to trade include following forms：

Import licenses

Export licenses

Import quotas

Subsidies

Voluntary Export Restraints

Local content requirements

Embargo

Currency devaluation

Trade restriction

Whatever its form, a trade barrier is designed to make foreign products more expensive than domestic products and, as a result, protect domestic industries. If two or more nationsrepeatedly use trade barriers against each other, then a trade confict, or trade war results.

貿易壁壘（Trade Barriers）又稱貿易障礙。對國外商品勞務交換所設置的人為限制，主要是指一國對外國商品勞務進口所實行的各種限制措施。一般分非關稅壁壘和關稅壁壘兩類。

所謂關稅壁壘，是指進出口商品經過一國關境時，由政府所設置海關向進出口商征收關稅所形成的一種貿易障礙。非關稅壁壘是指除關稅以外的一切限制進口措施所形成的貿易障礙。

實踐中較為常見的貿易壁壘主要體現(xiàn)在以下幾個方面：

（1）違反承諾的關稅措施；

（2）缺乏規(guī)則依據(jù)的進口管理限制（包括通關限制、國內稅費、進口禁令、進口許可等）；

（3）缺乏科學依據(jù)的技術法規(guī)、產品標準、合格評定程序、衛(wèi)生與植物衛(wèi)生措施；

（4）不合理的反傾銷、反補貼、保障措施等貿易救濟措施；

（5）政府采購中違反有關規(guī)則限制進口產品的做法；出口限制；補貼；

（6）服務貿易準入和經營限制；

（7）不合理的與貿易有關的知識產權措施；

2.CISG

The United Nations Convention on Contracts for the International Sale of Goods（CISG；the Vienna Convention）is a treaty which is a uniform international sales law. As of May 2016，it has been ratifed by 85 states that account for a signifcant proportion of world trade, making it one of the most successful international uniform laws.

The CISG was developed by the United Nations Commission on International Trade Law（UNCITRAL），and was signed in Vienna in 1980. It came into force as a multilateral treaty on 1 January 1988，after being ratifed by 11 countries.

China entered into CISG in 1981. Nowadays, CISG is generally regarded as the most important and prevailing law applied to international trade contracts.

《聯(lián)合國國際貨物銷售合同公約》（CISG）是由聯(lián)合國國際貿易法委員會主持制定的，1980年在維也納舉行的外交會議上獲得通過。公約于1988年1月1日正式生效。

1986年12月11日中國交存核準書，在提交核準書時，提出了兩項保留意見：

1.不同意擴大《公約》的適用范圍，只同意《公約》適用于締約國的當事人之間簽訂的合同。

2.不同意用書面以外的其他形式訂立、修改和終止合同。

3.Incoterms 2010

The Incoterms rules or International Commercial Terms are a series of pre-defined commercial terms published by the International Chamber of Commerce（ICC）. They are widely used in International commercial transactions or procurement processes.A series of three-letter trade terms related to common contractual sales practices, the Incoterms rules are intended primarily to clearly communicate the tasks, costs, and risks associated with the transportation and delivery of goods.

The Incoterms rules are accepted by governments, legal authorities, and traders worldwide for the interpretation of most commonly used terms in international trade. They are intended to reduce or remove altogether uncertainties arising from different interpretation of the rules in different countries.As such they are regularly incorporated into sales contracts worldwide.

First published in 1936，the Incoterms rules have been periodically updated, with the eighth version—Incoterms 2010—having been published on January 1，2011.

In the prior version, the rules were divided into four categories, but the 11 pre-defned terms of Incoterms 2010 are subdivided into two categories based only on method of delivery. The larger group of seven rules may be used regardless of the method of transport, with the smaller group of four being applicable only to sales that solely involve transportation by water where the condition of the goods can be verifed at the point of loading on board ship.They are therefore not to be used for containerized freight, other combined transport methods, or for transport by road, air or rail.

Rules for any mode of transport：

EXW-Ex Works（named place of delivery）

FCA-Free Carrier（named place of delivery）

CPT-Carriage Paid To（named place of destination）

CIP-Carriage and Insurance Paid to（named place of destination）

DAT-Delivered At Terminal（named terminal at port or place of destination）

DAP-Delivered At Place（named place of destination）

DDP-Delivered Duty Paid（named place of destination）

Rules for sea and inland waterway transport：

FAS-Free Alongside Ship（named port of shipment）

FOB-Free on Board（NINGBO）

CFR-Cost and Freight（named port of destination）

CIF-Cost, Insurance&Freight（named port of destination）

Incoterms是國際貿易術語解釋通則。它來自于International Commercial Terms，全稱為International Rules for the Interpretation of Trade Terms.它的宗旨是為普遍使用中的國際貿易術語提供一套解釋的國際規(guī)則，以避免或減少各國不同解釋而出現(xiàn)的不確定性。

最新Incoterms 2010版本，即《2010年國際貿易術語解釋通則》（以下簡稱《2010通則》）共有11種貿易術語，按照所適用的運輸方式劃分為兩大類：

第一組：適用于任何運輸方式的術語七種：

EXW（ex works）工廠交貨

FCA（free carrier）貨交承運人

CPT（carriage paid to）運費付至

CIP（carriage and insurance paid to）運費與保險費付至

DAT（delivered at terminal）運輸終端交貨

DAP（delivered at place）目的地交貨

DDP（delivered duty paid）完稅后交貨

第二組：適用于水上運輸方式的術語四種：

FAS（free alongside ship）裝運港船邊交貨

FOB（free on board）裝運港船上交貨

CFR（cost and freight）成本加運費

CIF（cost insurance and freight）成本、保險費加運費