What Is a Document Receipt?

A document is a written certificate obtained or filled out at the time of economic transactions, stating the actual situation of transactions and events. It is the original data and important basis for accounting. ^[1]

[dn jù]

Document Introduction

(Marine / Ocean Bill of Lading)

Shipping bills of lading (hereinafter referred to as "bills of lading") are issued by the carrier or its agent under the mode of maritime transportation (mainly liner shipping), confirming that a certain kind of goods have been arrived (or loaded), and promised to ship A legally valid certification document delivered to the holder of the bill of lading at the designated place.

Basic contents of bill of lading

There are various forms and types of bills of lading, but the basic content is much the same. The basic contents of bills of lading generally include:

(1) Contents of the parties

[1] Shipper or Consignor

The shipper of the bill of lading is generally the beneficiary of the letter of credit, that is, the export company. Unless the letter of credit provides otherwise, the shipper's column should specify the name and address of the shipper in detail, and it must be completely consistent with the letter of credit.

[2] Carrier

The carrier's column should clearly and detail the carrier's name, address and place.

[3] Consignee

The consignee is the header of the bill of lading. This column should be correctly filled in strictly in accordance with the requirements of the letter of credit, with a registered header, an indicative header or a blank header.

[4] Notify Party

If the L / C stipulates the notified party of the bill of lading, this column shall specify the name and address of the notified party in detail in strict accordance with the requirements of the L / C.

If the L / C does not specify the notified party of the bill of lading, the column may be blank or the name of the L / C applicant (same as import) may be filled in.

The contents of the document about the goods

[1] signs of goods (gimmicks)

If there is a clear stipulation on the goods in the letter of credit, the title of the bill of lading shall be exactly the same as the letter of credit. In addition, the gimmick on the bill of lading should be exactly the same as the gimmick on other documents.

[2] Product Name

The name of the bill of lading is the name of the consignment. If the name of the goods listed in the letter of credit is more complicated, sometimes such complicated names are not used on the bill of lading, but the general name or abbreviation is acceptable, but it cannot be used with the letter of credit. There is a substantial conflict in the names of the goods listed. In addition, if the letter of credit requires the letter of credit number or other relevant numbers to be listed on the bill of lading, it should also be clearly reflected in this column.

[3] pieces and packaging

The number of goods on the bill of lading shall be expressed in both upper and lower case. For bulk goods that cannot be counted, not only the words "bulk goods" but also the net weight.

The bill of lading should have a description of the packaging of the goods, such as bulk, pallet, container, etc., and must be completely consistent with the provisions of the letter of credit for the packaging of the goods.

[4] gross weight

Gross weight is the basis for calculating freight by weight ton. If the L / C stipulates that the net weight of the goods is stated on the bill of lading, it should also be listed in this column, but the word "net weight" should be indicated before it.

[5] sizes

The size of the goods is the basis for the carrier to calculate the freight by volume, which is generally expressed in cubic meters and should be completely consistent with the relevant provisions in the letter of credit.

Documents related to transportation

[1] Number of bill of lading

The bill of lading must have the number marked by the carrier, that is, the number of the bill of lading. If the letter of credit stipulates that the number of the bill of lading must be listed in other documents, this number must be exactly the same as the number of the bill of lading.

[2] Ship name

The name of the ship must be in the column of the ship. In the case of direct transportation, the name of the direct ship should be provided. In the case of transhipment, the name of the vessel should be provided.

[3] loading ports

The name of the port of loading must be listed in the column of the port of loading and must be exactly the same as that specified in the letter of credit for the port of loading.

[4] port of discharge

The name of the port of discharge must be listed in the column of the port of discharge, and it must be exactly the same as the letter of credit for the port of discharge. In the case of transhipment, the port of discharge should also reflect the location of the transshipment.

Common classification of documents

Common documents are as follows:

Project basic documents Other documents Commercial documents Commercial invoice (COMMERCIAL INVOICE)

Packing list (PACKING LIST);

Weight list (WEIGHT LIST / CERTIFICATE);

Certificate of Origin (CERTIFICATE OF ORIGIN);

QUANTITY CERTIFICATE;

BENEFICIARY'S CERTIFICATE;

Certificate of Quality (CERTIFICATE OF QUALITY);

Telegraph transcript (CABLE COPY)

Bill of Lading (BILL OF LADING);

TRANSPORT DOCUMENTS

Shipping company certification (SHIPPING COMPANY'S CERTIFICATE);

POST RECEIPTS

Insurance Documents (INSURANCE DOCUMENTS)

Declaration of Insurance Government Documents Customs Invoice (CUSTOMS INVOICE);

Consular Invoice (CONSULAR INVOICE);

Import and export license (EXPORT LICENSE)

Notes for documents

Let me share with you the precautions in document management of financial management.

All documents should be written with a ballpoint pen. The color is black or blue. Filling in a document with a pencil is regarded as cheating.

The written documents must be clearly written and neat, and must not be altered, smeared, or special circumstances need to change the documents, you must ask the manager on duty to sign and indicate the reason, otherwise all will be handled as a running document, those who tear the document without authorization, and deal with it seriously.

. When the receipt of the document is cashless, there is no cash receipt stamp, which is regarded as a running order. If duplicate documents or missing numbers are encountered, it must be declared invalid.

Place orders by person, one per customer and no missing orders. When the guest pays the bill, the amount that should be issued and received must be indicated on the document. Documents are aggregated in a group and counted one by one. Documents must not be confused, or they will not be accepted in advance.

The well-kept documents must not be lost or damaged, and they must be read clearly when filling in the documents, otherwise they will be handled as cheating. The time of filling out the documents must be accurate.

When submitting the documents every day, the serial number must be arranged and arranged clearly. Documents will be invalidated and stamped and will be signed by the shift manager.

I. Production of export documents A. In international trade, documentary bills are mainly used as proof that the exporter requires payment. Pay attention to the following issues when making a bill of exchange.

Ticketing terms. The draft under the name of the letter of credit shall be filled in the drafting terms. Including: issuing bank name, letter of credit number and date of issuance.

· Money order amount. The amount of the draft under collection should be consistent with the invoice. If partial collection and partial letter of credit are used for settlement, the amount of the two bills of exchange shall be filled in according to the regulations, and the sum of the two amounts equals the invoice amount. The bill of exchange under the letter of credit, if there is no stipulation in the letter of credit, shall be consistent with the amount of the invoice. If the L / C stipulates that the amount of the draft is a few percent of the invoice, fill it in as required. This method is usually used for quoting brokers with commission prices, invoices are made at commission prices, and issuing banks deduct commissions in the payment era.

Payer name. The bill of exchange is collected by the buyer. Under the L / C method, the L / C issuing bank or its designated payer is the payer. If the letter of credit is not specified, the issuer shall pay the bill.

·Beneficiary Name. The payee of the bill of exchange should be a bank. Under the L / C method, the payee is usually a negotiating bank; under the collection method, the payee can be a collecting bank, and all of them are made to the instruction type. In collection, the exporter can also be written as the beneficiary (received bills of exchange), and then the beneficiary endorses the collection to the collection bank.

B. Commercial Invoice A Commercial Invoice is a list of shipping prices issued by exporters and a general description of shipments. The invoice fully reflects the contents of the contract.

The main function of the invoice is for the importer to rely on receipts, payment of goods, import and export business accounting, customs declaration and taxation evidence. In the absence of a bill of exchange (such as a payment letter of credit, a sight payment), an invoice replaces the bill of exchange as the basis for payment.

Invoices do not have a uniform format, and their contents should conform to the contract's provisions. When settling by letter of credit, they should also be in strict accordance with the provisions of the letter of credit. Invoices are the center of a full set of shipping documents. Other documents are made with reference to the contents of the invoices. Therefore, production must not only be correct, but also be arranged in a standardized, clean and beautiful manner.

* The content and precautions are as follows:

The name of the exporter. The name, address, telex, fax, and telephone number of the exporter must be on the top of the invoice. The name and address of the exporter should be the same as the letter of credit.

· Invoice name. Under the name of the exporter, the word "Invoice" (Cormercial Invoice or Invoice) should be indicated.

· Invoice header. Usually foreign importers. In the form of letter of credit, unless otherwise specified, the applicant shall be the applicant.

· Invoice number, contract number, letter of credit number and billing date. The invoice number is prepared by the exporter in sequence. The contract number and L / C number should be the same as listed in the L / C. If the L / C does not have this requirement, it should also be listed. The date of invoicing should not be too far from the date of the waybill, but it must be within the period of validity of the letter of credit and the period of validity.

· Place of shipment and destination. Should be consistent with the letter of credit, the destination should be clear and specific, if there are duplicate names, the country should be stated.

· Transportation marks (gimmicks). Anyone who comes with a designated gimmick will be produced according to the certificate. If there is no requirement, it shall be determined by the shipper. Shipment by container can be replaced by container number and seal number. The gimmicks on the transport documents and insurance policies should be consistent with the invoices.

· Name of goods, specifications, packaging, quantity and number of pieces. The description of the goods should meet the contract requirements, and must also be exactly the same as those used in the letter of credit. Where weight is used, the gross and net weights shall be stated.

Unit price and total value. The unit price and the total value must be accurately calculated, and there must be no contradiction between the quantity and the price conditions (trade terms). The value invoice that the total value cannot exceed the amount of the letter of credit can be accepted by the bank and has the right to refuse.

· Additional proof. There are roughly the following: (l) List of refilling costs: freight, insurance and FOB price; (2) indicate specific numbers, such as import license number, Brussels tariff code; (3) proof of origin of raw materials Text.

· Name of the issuer. The invoice is issued by the exporter and must be the beneficiary under the letter of credit. "UCP 500" stipulates that a commercial invoice can only indicate the name of a single person without signing it. If a signature is required, it must be clearly stated in the arrival certificate, such as Signed Commercial Invoice.

C. Transport documents Transport documents vary according to different modes of trade. There are sea waybills, sea waybills, air waybills, railway waybills, freight receipts and multimodal transport documents.

The main mode of foreign trade transportation in China is by sea. Here we focus on the control and precautions of Bill of Lading.

· Shipper. Generally, it is an exporter, that is, the beneficiary of the letter of credit. If the issuing applicant requires a third party bill of lading in the letter of credit for trade needs, it can also do so, for example, ask the freight forwarder to be the shipper.

· Consignee. This column is also called the bill of lading header. It should be made strictly according to the letter of credit. Such as settlement by collection. It is usually made into an instructional head-up. This is written as "To order" or "To the order of xx X". Do not make a bill of lading with the buyer as the header or a bill of lading with the buyer as the instructor to avoid premature transfer of property rights.

Notify Party (NotifyParty). This is the object of the notice of arrival sent by the ship when the goods arrive at the port of destination, usually the importer or its agent. In any case, it should be filled in according to the letter of credit. If there is no stipulation in the L / C, it is advisable not to fill in the original bill of lading, but the name and address of the importer should still be indicated in the duplicate bill of lading for the carrier's notification.

· B / L number. The number must be marked on the bill of lading for verification, the number is the same as the number of the bill of lading (also known as the chief receipt) or the (container) station receipt. An unnumbered bill of lading is invalid.

Name and Vessel (Name of Vessel; Voy No). List the ships and voyages loaded. In the case of transshipment, only the name and voyage of the first trip are required.

Port of Loading and Port of Discharge. The specific port name should be filled in. If the unloading port has the same name in different countries, the country name should be added. If the port of discharge adopts the method of selecting a port, it should be all listed. For London / Rotterdam / Hamburg unloading, fill in the option port of loading with "option London / Rotterdam / Hamburg". The consignee must notify the ship's unloading port within the time specified by the shipping company before the ship reaches the first unloading port. Otherwise, the ship can unload at any of these ports. The number of selected ports must not exceed three, and the freight should be charged according to the highest one on the same route. If the transshipment is halfway, the port of discharge is the name of the transshipment port, and the destination port should be entered as the "Final Destination". ) Column. It is also possible to fill in the port of destination at the port of unloading, and indicate the transshipment at port XX "(W / Tat XX).

· Hoe. Consistent with the invoice.

Number and Kind of Packages and Description of Goods. Listed according to the actual situation. There are several different packages for a single bill of lading, and pallets and containers can also be listed as packaging. Bundles and pieces are installed naked, and "In bulk" should be marked in bulk. The name of the cargo allows the collective designation of the cargo. It must not contradict the description of the goods in the L / C. The chemical name of the dangerous goods should be clearly written, indicating the International Maritime Dangerous Goods Transport Code Number (IMCO CODE PAGE), the UN Code (UN CODE NO), and the dangerous goods class (CLASS NO). Refrigerated cargo indicates the required temperature.

· Gross Weight & Measurement. Unless otherwise stated in the L / C, weight is in kilograms or metric tons, and volume is in cubic meters.

Freight and charges (Freight & Charges). This column only fills the freight payment. For CFR and CIF conditions, you must fill in Freight PrePaid, FOB conditions, and generally fill in Freight Collect, unless the buyer entrusts the shipper to pay for the freight. Cheng chartered ships generally only state "AS ARRANGED" (as agreed). If the letter of credit provides otherwise, fill in the letter of credit.

· Number of original Bs / L. Issuing in accordance with the letter of credit and filling it with upper and lower case numbers, such as "(2) TW". The letter of credit only stipulates "FUll set", and it is customary to make two originals, but one original can also be regarded as a full set.

· B / L date and place of issue. Except for the preparation of the bill of lading, the date of the bill of lading is the date of completion of the shipment and cannot be later than the shipment period stipulated in the credit. The place of issue of the bill of lading is listed according to the place of shipment. If the shipping date is later than the stipulated shipping period, the ship's party is required to agree to a guarantee letter in exchange for an earlier date bill of lading, which is called "Anti dated B / L"; if the cargo is not loaded on the ship, the ship is required to issue the loaded ship. Bill of lading, which is called "advanced bill of lading" (Advanced B / L), this practice is a bad practice in the international shipping industry. Once exposed, it may cause the other party to claim or even refuse to accept it, resulting in huge losses.

·sign. According to "UCP 500", the name of the carrier shall be indicated on the surface of the bill of lading and signed by the carrier or its agent, the master or his agent. The signatory must also indicate his identity. If signed by an agent, the name and identity of the agent must be stated.

·other. What the letter of credit requires to be noted on the bill of lading. For example, the letter of credit stipulates that "the number of the letter of credit shall be displayed on each document", "the bill of lading shall provide the CCPIT certificate", etc. Must be handled in accordance with the letter of credit