绪论 国际贸易基础

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.

贸易是人类最为基本的活动之一，每个社会都有贸易活动，并存在于世界各地，事实上，从洞穴人开始就已经有了贸易交往活动。国际贸易就是人们跨越国界所进行的商务活动。广义地说，它不仅包括国际贸易及国外生产，同时还包括新兴的服务行业，诸如交通运输业、旅游业、银行业、广告业、建筑业、零售业、批发业以及大众传播业等。它包括所涉及的两个或两个以上国家的商务活动。这种商务活动，可能是私人间的关系，也可能是国家间的关系。私人企业为盈利从事国际商务活动，而带有国家色彩的国际贸易也可能不仅仅以盈利为目的。

国际贸易有多种形式，其中最传统的是商品进出口。商品出口指货物输往国外，而商品进口则指货物输入国内。因为这些有形物品的输出输入都是看得见摸得着的，因此商品进出口有时又可称作有形进出口。虽然人们经常使用出口与进口这两个词，实际上，进出口一般指的只是商品的进出口，这也是本书阐述的主要内容。

一、进出口业务运营形式（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）.

目前希望做进出口业务的中国境内企业，有两种运营进出口业务的形式，即自营或找其他有外贸经营权的公司做外贸代理。所谓外贸代理，就是由其他的外贸企业充当国内客户和供货部门的代理人，按照双方的约定，代其处理相关进出口业务工作，收取一定的佣金或手续费的做法。实际业务中，代理是一个弹性很强的词汇，外贸代理也是如此，代理关系的达成取决于双方开出的条件，因此，选择哪种运营方式企业根据业务情况而定，如选择外贸代理，具体代理协议的内容也要根据具体业务与市场情况而定。

二、进出口业务流程（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）.

进出口业务并不是每一单工作流程都完全一样。读者可参考以下业务基本程序（支付方式以信用证为例），并根据具体业务情况灵活运用：

1.推销

出口商要将产品打进国际市场，必须先开拓市场，寻找合适的交易对象。可以通过寄送业务推广函电（Sale Letter）、加入网络贸易平台或在互联网、国外媒体上刊登产品广告来推销自己，同时也可通过参加商展、实地到国外考察等途径来寻找交易对象，增进贸易机会。

2.询盘

又称为询价。进口商收到出口商的业务推广函电或看到广告后，根据自己的需要，对有意进一步洽商的出口商予以询盘（Inquiry），以期达成交易。

3.发盘

又称为报盘、报价。出口商按进口商的要求，先向供货的企业或部门询盘，然后计算出口报价回复给进口商。这期间可能需要函电多次往返接洽，最后得到关于价格条款的一致意见。

4.签订合同

国外进口商与出口商经一番讨价还价后，就各项交易条件达成一致，正式签订外贸合同（Contract或Agreement）。

5.申请开立信用证

进口商填妥付汇核销单后，再开具《不可撤销信用证开证申请书》（Irrevocable Documentary Credit Application），向其有往来的外汇银行申请开立信用证。

6.开立信用证

开证银行接受申请并根据申请书开立信用证（Letter of Credit；L/C），经返还进口商确认后，将信用证寄给出口地银行（在出口国称通知银行），请其代为转送给出口商。

7.通知信用证

出口地银行填妥《信用证通知书》（Notifcation of Documentary Credit），将信用证通知出口商。

8.接受信用证

出口商收到通知银行送来的信用证后，经审核无误，接受信用证，即可开始备货、装船等事宜。如信用证有误，可要求进口商修改。

9.指定船公司

在CIF或CFR术语下，出口商一边备货，一边还要寻找合适的船公司，以提前做好装运准备；在FOB术语下，此步骤则应由进口商完成。

10.订舱

确定好船公司后，出口商即应根据相应的船期，配合装运期限进行订舱，经船公司接受后发给配舱通知，凭以填制其他单据，办理出口报关及装运手续。

11.申请检验

出口商根据信用证的规定填写《出境货物报检单》（Application for Certifcate of Export Inspection），并备齐商业发票、装箱单等相关文件向出入境检验检疫局申请出口检验。

12.取得检验证明

检验机构经对商品检验合格后，签发《出境货物通关单》；并根据出口商的要求，签发相应的商检证书，如品质证书、健康证书等。

13.申请产地证

出口商填妥相应的产地证明书向相关单位申请签发。目前，对中国的出口商而言，普通《原产地证明书》（Certifcate of Origin）与《普惠制产地证明书》（Generalized System of Preferences Certifcate of Origin“Form A”）及其他所有的原产地证书都可向出入境检验检疫局申请，普通《原产地证明书》也可向我国的国际商会，即中国国际贸易促进委员会（贸促会，CCPIT）申请签发。

14.签发产地证

相关机构经过审核，根据出口商的申请，签发相应的产地证书。

15.办理保险

在CIF术语下，保险由出口商办理，出口商须根据信用证的规定填写《货物运输保险投保单》（Cargo Transportation Insurance Application），并附商业发票向保险公司投保。

注意：交易条件如是CIF，保险才由出口商办理；若是FOB或CFR，则应由进口商办理保险。

16.取得保险单

保险公司承保后，签发《货物运输保险单》（Cargo Transportation Insurance Policy）给出口商。

17.申领核销单

我国法律规定，境内出口单位向境外出口货物，均应当办理出口收汇核销手续。出口商在报关前，须到外汇管理局申领《出口收汇核销单》。

18.核销备案

填妥核销单后，出口商即可凭以向海关申请核销备案。

19.货物送到指定地点

出口商办完以上各项手续后，将货物送抵指定的码头或地点，以便报关出口。

20.报关

送出货物后，出口商填妥《出口货物报关单》，并备齐相关文件（出口收汇核销单、商业发票、装箱单、出境货物通关单等），向海关投单报关。

21.办理出口通关手续

海关审核单据无误后即办理出口通关手续，签发加盖验讫章的核销单与报关单（出口退税联）给出口商，以便其办理核销与退税。

22.装船出运

通关手续完成后，货物即装上船，开航。

23.取回提单（B/L）

船公司须等到货物已装上船（B/L上有记载装运时间即On Board Date），并启航后才签发提单，因此货物出运后，出口商就可到船公司领取《海运提单》（Bill of Lading；B/L）。

24.发送装运通知

出口商将货物运出后，应向买主寄发《装运通知》（Shipping Advice）。尤其是在FOB、CFR术语下，保险由买方自行负责时，出口商须尽快发送装运通知以便买方凭此办理保险事宜。

25.备齐相关单据办理议付

货物装运出口后，出口商按L/C上规定，备妥相关单据（商业发票、装箱单、海运提单、货物运输保险单、商检证书、产地证、信用证等），并按要求签发以开证银行为付款人的汇票（Bill of Exchange），向出口地银行申请议付（Negotiation）。在银行支持下，也可以出口单据作为质押，向银行取得融资。

26.通知结汇

议付单据经押汇银行验审与信用证的规定相符，即拨付押汇款，通知出口商可以结汇，同时收取一定的费用。

27.出口退税

结汇后，出口商凭报关单（出口退税联）与商业发票等手续前往国税局办理出口退税。

28.通知付款赎单

开证银行向进口商要求缴清货款。由于当初进口商在向开证银行申请开立信用证时，大部分的信用证金额尚未付清，所以开证银行通知进口商缴清余款，将全套单据赎回。

29.付款赎单

进口商向开证银行缴清货款，然后自开证银行取回所有单据。

30.到货通知

此时，货物已运抵进口国的目的港，船公司通知进口商来换取提货单。

31.交提单，换取提货单

进口商向船公司缴交提单（B/L）换取提货单（Delivery Order；D/O）。尤其当进口商是在FOB术语下买入货物时，进口商唯有向船公司缴清运费及杂费，并将B/L向船公司换取D/O，才能向海关提出要求报关，表明进口商已获得船公司同意可以提领货物。

32.申请检验

进口商填写《入境货物报检单》（Application for Certifcate of Import Inspection），并备齐提货单、商业发票、装箱单等文件向出入境检验检疫局申请进口检验。

33.取得检验证明

检验机构经对商品检验合格后，签发《入境货物通关单》给进口商。

34.报关

进口商备齐进口货物报关单、提货单、商业发票、装箱单、入境货物通关单、合同等文件，向海关投单报关。

35.缴税

进口商向海关缴清各项税款，应纳税捐包括进口关税、增值税与消费税等。

36.办理进口通关手续

海关审单通过，办理进口通关手续。

37.提货

海关放行后，进口商即可至码头或货物存放地提领货物。

综上所述，目前我国进出口业务流程很多，但一般可分为三个阶段：“签约前准备阶段”“业务商谈与签约阶段”与“国际贸易合同执行阶段”。签约前准备阶段是业务商谈能否顺利进行的保证，也是执行合同的基础；而业务商谈是能否达成协议并顺利签约的关键阶段；执行合同则是进出口双方按照合同条款履行自己的权利和义务，并处理进出口收付汇、争议等业务善后工作的阶段，显然是举足轻重的。

本书即以此阶段划分为基本框架介绍进出口业务的工作内容与基本要求。

三、重要知识简介（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.

贸易壁垒（Trade Barriers）又称贸易障碍。对国外商品劳务交换所设置的人为限制，主要是指一国对外国商品劳务进口所实行的各种限制措施。一般分非关税壁垒和关税壁垒两类。

所谓关税壁垒，是指进出口商品经过一国关境时，由政府所设置海关向进出口商征收关税所形成的一种贸易障碍。非关税壁垒是指除关税以外的一切限制进口措施所形成的贸易障碍。

实践中较为常见的贸易壁垒主要体现在以下几个方面：

（1）违反承诺的关税措施；

（2）缺乏规则依据的进口管理限制（包括通关限制、国内税费、进口禁令、进口许可等）；

（3）缺乏科学依据的技术法规、产品标准、合格评定程序、卫生与植物卫生措施；

（4）不合理的反倾销、反补贴、保障措施等贸易救济措施；

（5）政府采购中违反有关规则限制进口产品的做法；出口限制；补贴；

（6）服务贸易准入和经营限制；

（7）不合理的与贸易有关的知识产权措施；

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.

《联合国国际货物销售合同公约》（CISG）是由联合国国际贸易法委员会主持制定的，1980年在维也纳举行的外交会议上获得通过。公约于1988年1月1日正式生效。

1986年12月11日中国交存核准书，在提交核准书时，提出了两项保留意见：

1.不同意扩大《公约》的适用范围，只同意《公约》适用于缔约国的当事人之间签订的合同。

2.不同意用书面以外的其他形式订立、修改和终止合同。

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是国际贸易术语解释通则。它来自于International Commercial Terms，全称为International Rules for the Interpretation of Trade Terms.它的宗旨是为普遍使用中的国际贸易术语提供一套解释的国际规则，以避免或减少各国不同解释而出现的不确定性。

最新Incoterms 2010版本，即《2010年国际贸易术语解释通则》（以下简称《2010通则》）共有11种贸易术语，按照所适用的运输方式划分为两大类：

第一组：适用于任何运输方式的术语七种：

EXW（ex works）工厂交货

FCA（free carrier）货交承运人

CPT（carriage paid to）运费付至

CIP（carriage and insurance paid to）运费与保险费付至

DAT（delivered at terminal）运输终端交货

DAP（delivered at place）目的地交货

DDP（delivered duty paid）完税后交货

第二组：适用于水上运输方式的术语四种：

FAS（free alongside ship）装运港船边交货

FOB（free on board）装运港船上交货

CFR（cost and freight）成本加运费

CIF（cost insurance and freight）成本、保险费加运费