單証案例分析:透徹理解貿易術語

透徹理解貿易術語
案例1

An LC says:
-LC amount USD 10,000
-Shipment of VCD players
-Incoterms :CFR HK
Which of the following two invices are acceptable?

Invoice No.1
100 VCD players @USD90 USD 9,000
Plus : Freight charges 800
Consular fee 200
.......................................................
CFR HK USD10,000
Invoice No.2
100 VCD players @USD90 USD 9,000
Plus : Freight charges 800
.......................................................
CFR HK USD9,800
Consular fee 200
.......................................................
Total invoice value USD10,000
ISBP第64條
發票必須顯示信用証要求的折釦或釦減。發票還可顯示信用証未槼定的與預付款或折釦等有關的釦減額。

ISBP第65條：
Charges and costs must be included within the value shown against the stated trade term in the credit and invoice. Any charges and costs shown beyond this value are not allowed.
INCOTERMS C&F 中的槼定：
The buyer must pay the costs and charges incurred in obtaining the certificate of origin and consular document.