Nov 14th, 2004, 09:41 | #1 | |
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做贸易请勿使用CNF
许多贸易线上的华人, 也发现有老外, 使用CNF作为运输术语. 大家知道, 国际商会只有13个INCOTERMS, 其中并没有CNF. CNF是怎么来的呢? CNF的正确形式是CFR, 全称为"COST & FREIGHT", 有人图方便把它说/写为"C&F", 然后又进一步成了"CNF", 至此已是面目全非. CFR的三要点是: 1. 卖方运费付至到达港. 2. 卖方不为货物上保险. 3. 卖方货物风险到出发港. 如果使用CNF又没有细款, 一但打起官司, 真是没有"公道"可以引用了, 做贸易不如做的专业点, 用"CFR"而不用"CNF". 引用:
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Nov 25th, 2004, 13:19 | 只看该作者 #4 |
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DES: 货物风险在到达进口国买方指定的港口时转移给买方. 卖方付运费至该港(不包括关税和卸货). DEQ: 货物风险在到达进口国买方指定的港口卸下后转移给买方. 卖方付运费至该港包括卸货(不包括关税). DDU: 货物风险在到达进口国指定地后转移给买方. 卖方付运费到该地(不包括关税等费用). DDP: 货物风险在到达进口国指定地后转移给买方. 卖方付运费到该地(包括关税). DAF: 货物风险在国的边界商定交货点转移给买方. 卖方付运费到该点. |
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Nov 25th, 2004, 15:31 | 只看该作者 #5 |
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加拿大进口清关的类型(1)
Conventional Consumption Entry 文件要求: Comercial Invoice/Customs Invoice Cargo Control Documents Certificate of Origin Applicable Certificates/Permits/Licenses B3 Form 三种情况: 1. B3 Type C with Security Numbers: 放关再付费 2. B3 Type C without Security Numbers: 付费再放关 3. B3 Type AB: 对有Security Numbers的一些商品即刻通关, 5天内交齐上述文件. |
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Nov 25th, 2004, 15:58 | 只看该作者 #6 |
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加拿大进口清关的类型(2)
Sight Entry 通关时发现文件不齐全或有错误不能用. 90天内补齐. 三种情况: 1. Type D Sight Entry with Security Number: 帐户保证金足够 2. Type D Sight Entry without Secuity Number: 交钱 3. Type AD Sight Entry Confirming Release": 前面的AB结果5天内没有交齐文件, 改为AD |
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Nov 25th, 2004, 16:17 | 只看该作者 #7 |
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加拿大进口清关的类型(3)
Canadian Goods Returned Entry Goods of Canadian origin, or goods of foreign origin which have been imported and duty paid, may be exported and then re-imported into Canada within five years, without payment of duties, taxes, or GST, provided they are in exactly the same condition as they were when exported. 在B3表的第三栏填"C" |
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Nov 25th, 2004, 17:38 | 只看该作者 #9 |
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加拿大进口清关的类型(5)
Repair, Addition to, or Processing of Goods Abroad 1.Non-warranty Repairs, Additions to, or Processing of Goods Abroad
2. Goods Repaired Free of Charge under Warranty in a NAFTA Country. Free of both duty and GST. 3. Goods Repaired Free of Charge under Warranty in a non-NAFTA Country. The cost of repair is dutiable but is GST exempt. |
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Nov 25th, 2004, 17:53 | 只看该作者 #10 |
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加拿大进口清关的类型(6)
Machinery Remission Program The Machinery Remission Program was set up with two objectives in mind:
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Nov 25th, 2004, 18:24 | 只看该作者 #11 |
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加拿大进口清关的类型(7)
Master Provisional Entry Large installations of machinery or equipment are often purchased for an all-inclusive "turn-key" price, with delivery being made in serveral shipments as the installation progresses. In such cases, the foreign supplier may not be in a position to certify an exact value for each individual shipment at the time of despatch. To deal with this sitution, Customs created the Master Provisional Entry. |
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Nov 25th, 2004, 20:19 | 只看该作者 #13 |
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加拿大进口清关的类型(9)
Temporary Importation Entries In certain circumstance, some goods imported into Canada on a temporary basis are granted relief from duties payable under the Customs Tariff Act,the Excise Tax Act, the Excise Act, and the Special Import Measures Act. Partial or full GST relief is also provided in some cases. Full duties and taxes become payable immediately upon expiry of the timelimit, unless the goods imported on this basis are exported, destroyed under Customs supervision, or abandoned to the Crown. |
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Nov 25th, 2004, 22:35 | 只看该作者 #19 |
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从海关手里退回钱(1)(2)(3)
许多情况下清关后要从海关手里退回钱. (1) Perfecting Sight Entry 用Sight Entry清关, 海关要求押金, 文件补齐后, 填B2退押金, 正常90天内. (2) Clerical Error 海关职员填写/计算错误, 造成多收, 填B2, 正常2年内都可退. (3) Error in the Rate of Exchange 清关引用发货日Bank of Canada的汇率, 引用不对造成多收, 填B2, 正常两年内都可退. |
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