國際貿(mào)易單證的要求流程和發(fā)展

1、當(dāng)前文文件修改密碼：8362839更多數(shù)據(jù)請(qǐng)?jiān)L問精品數(shù)據(jù)網(wǎng)（）第一章國際貿(mào)易單證的基本要求、 流程和發(fā)展趨勢、本章要點(diǎn)1. 國際貿(mào)易單證大致可以分為商業(yè)單據(jù)、貨運(yùn)單據(jù)、保險(xiǎn)單據(jù)和金融單據(jù)等。這些單據(jù)既具有商業(yè)性，又具有法律性，因此在制作這些單據(jù)時(shí)要求做到：（1）正確，即所謂的“證、同一致”，“單、證一致”，“單、單一致”，“單、貨一致” 。（2）完整，即信用證規(guī)定的各項(xiàng) 單據(jù)必須齊全，不可缺少，單據(jù)的種類、每種單據(jù)的份數(shù)和單據(jù)本身的必要項(xiàng)目都必須完整。（3）及時(shí)，即處理單證要在一定時(shí)間內(nèi)完成。（4）嚴(yán)謹(jǐn)，即單證中的各種條款必須制訂嚴(yán)密，單證必須經(jīng)過嚴(yán)格的審核，單證的處理必須合理謹(jǐn)慎。國際商會(huì)跟

2、單信用證統(tǒng)一慣例 要求銀行在審核信用證規(guī)定的一切單據(jù)時(shí)必須合理謹(jǐn)慎（reaso nable care） o2. 國際貿(mào)易單證的出口業(yè)務(wù)流程一般是以CIF合同或CFR合同為基礎(chǔ)，以信用證為付款方式，其基本流程主要包括：簽訂合同；組織貨源；信用證與出口貨源的銜接；商品檢驗(yàn);繕制商業(yè)發(fā)票和裝箱單據(jù)；繕制出口貨物報(bào)關(guān)單和出口收匯核銷單；托運(yùn)、訂艙、報(bào)關(guān)；保險(xiǎn)；繕制運(yùn)輸單據(jù)；裝船通知；審單；交單、議付、結(jié)匯、核銷等內(nèi)容。3. 國際貿(mào)易單證的進(jìn)口業(yè)務(wù)流程一般是以FOB合同為基礎(chǔ)，以信用證為付款方式，其基本流程主要包括：簽訂貿(mào)易合同；申請(qǐng)開立信用證；安排運(yùn)輸工具以及裝運(yùn)；辦理保險(xiǎn)；審單付款；接貨報(bào)關(guān)；貨物到

3、達(dá)后的檢驗(yàn)工作；如果發(fā)現(xiàn)賣方責(zé)任的數(shù)量短缺或質(zhì)量不符等 情況，還存在索賠問題。證、同一致 信用證 裝船批注單、貨一致托運(yùn)、報(bào)關(guān)、保險(xiǎn)催證、審證、改證4. EDI是國際貿(mào)易單證發(fā)展的趨勢。、重要概念單、證一致單、單一致制單結(jié)匯已裝船提單EDI國際貿(mào)易單證三、幫助與提示在國際貿(mào)易中，如果采用信用證支付方式，出口商提交的單據(jù)只有符合信用證的規(guī)定， 才能獲得開證行的付款，即出口方提交的單據(jù)要做到所謂的“單、證一致，單、單一致，單 內(nèi)一致”。因此，出口商要對(duì)國外開來的信用證進(jìn)行認(rèn)真細(xì)致的審核。出口商審核信用證的 主要依據(jù)是交易雙方成交的合同、國際商會(huì)跟單信用證統(tǒng)一慣例第600號(hào)出版物（UCP600）、國

4、內(nèi)的有關(guān)政策和規(guī)定以及實(shí)際業(yè)務(wù)操作中出現(xiàn)的具體情況。本章主要介紹國際貿(mào)易單證的業(yè)務(wù)流程。由于信用證貫穿本書的始末，故在第一章將信 用證的審核作為一道案例，以引出國際貿(mào)易單證這一話題，同時(shí)強(qiáng)調(diào)信用證業(yè)務(wù)在國際貿(mào)易 中的重要性。這是國際貿(mào)易單證資格考試中易考的知識(shí)點(diǎn)，也是學(xué)生非常容易出錯(cuò)的地方。 信用證審核的基本要點(diǎn)如下：1. 商品的品名、貨號(hào)、規(guī)格規(guī)定與合同規(guī)定不符，這種錯(cuò)誤一般比較容易發(fā)現(xiàn)；另外，對(duì)質(zhì)量條款的規(guī)定，沒有采用質(zhì)量機(jī)動(dòng)幅度。2. 貨物數(shù)量規(guī)定與合同規(guī)定不符，容易出錯(cuò)的主要是計(jì)量單位和溢短裝條款（MOL ）。例如：僅僅說500噸，而沒有寫明是公噸（ M/T ）、長噸（L/T），還是短

5、噸（S/T）。3. 貨物的包裝條款與合同規(guī)定不符。例如：在本章的案例中，合同規(guī)定紙箱裝（CARTONS），而信用證中卻規(guī)定采用COLORED CARTONS，明顯與合同規(guī)定不符。4. 商品價(jià)格條款和貿(mào)易術(shù)語有誤。主要有：（1）商品單價(jià)的四個(gè)組成部分有誤（單價(jià)應(yīng)包括計(jì)量單位、單位價(jià)格金額、計(jì)價(jià)貨幣和貿(mào)易術(shù)語）。（2）貿(mào)易術(shù)語有誤。例如：出口業(yè)務(wù)中FOB后跟國外港口，這是非常明顯的錯(cuò)誤。（3）總金額與合同不符。（4）信用證規(guī)定總金額沒有考慮到溢短裝條款等。5. 運(yùn)輸條款規(guī)定有誤。主要包括：（1 ）分批裝運(yùn)和轉(zhuǎn)運(yùn)條款與合同規(guī)定不符。例如：在本章案例中，合同規(guī)定 TRANSSHIPMENT ALLOW

6、ED ，而信用證去卩規(guī)定 TRANSSHIPMENTPROHIBITED 。（ 2）裝運(yùn)港和目的港與合同規(guī)定不符。例如：在本章案例中，合同規(guī)定目的港為HONGKONG，而信用證卻規(guī)定 SINGAPORE/HONGKONG ，這是明顯的錯(cuò)誤。（3）裝 運(yùn)港和目的港的規(guī)定與貿(mào)易術(shù)語相矛盾。一般情況下，F(xiàn)OB后跟裝運(yùn)港，CFR、CIF后跟目的港，如果上海某公司出口一批貨到日本，信用證寫成FOB YOKOHAMA 就是錯(cuò)誤的表達(dá)方式。（4）提單運(yùn)費(fèi)條款規(guī)定與貿(mào)易術(shù)語相矛盾。如果貿(mào)易術(shù)語為FOB，則提單的運(yùn)費(fèi)條款應(yīng)為“ FREIGHT COLLECT ”；如果貿(mào)易術(shù)語為 CFR或CIF，則提單的運(yùn)費(fèi)條款

7、應(yīng)為 “FREIGHT PREPAID ”。例如：本章案例中，合同規(guī)定CIF貿(mào)易術(shù)語，而信用證卻規(guī)定運(yùn)費(fèi)條款為“FREIGHT COLLECT ”，這是錯(cuò)誤的。6保險(xiǎn)條款有誤。主要有：（1）保險(xiǎn)金額與合同規(guī)定不符，主要表現(xiàn)為加成率。例如：在本章案例中，合同規(guī)定加成110%，而信用證卻規(guī)定加成 120%。（2）保險(xiǎn)條款的類別有誤。目前，在我國進(jìn)出口貨物運(yùn)輸保險(xiǎn)業(yè)務(wù)中，通常采用中國人民保險(xiǎn)公司(PICC)規(guī)定的中國保險(xiǎn)條款(Chi na In sura nee Clause， C.I.C.)，而國際上許多國家和地區(qū)的保險(xiǎn)公司在國際 貨物運(yùn)輸保險(xiǎn)業(yè)務(wù)中往往采用英國保險(xiǎn)業(yè)協(xié)會(huì)制定的協(xié)會(huì)貨物條款(Ins

8、titute Cargo Clause，I. C.C.)，因此在審核信用證時(shí)，要注意這一問題。例如：在本章案例中，合同規(guī)定保險(xiǎn)條款 為“ ALL RISKS AND WAR RISKS AS PER CHINA INSURANCE CLAUSES ”，而信用證去卩規(guī) 定“ THE INSTITUTE CARGO CLAUSES( A) , THE INSTITUTE WAR CLAUSES ”。(3)保險(xiǎn)險(xiǎn)別有誤。例如：合同規(guī)定投保 ALL RISKS，信用證卻規(guī)定投保 ALL RISKS AND T.P.N.D 。(4)有時(shí)出口方不應(yīng)該提交投保單(FOB、CFR條件下)，但信用證卻規(guī)定出口方

9、提交INSURANCE POLICY ，應(yīng)將這一條款刪除。7. 匯票條款有誤。(1)付款期限與合同規(guī)定不符。例如：在本章案例中，合同規(guī)定即期(AT SIGHT ),而信用證卻規(guī)定遠(yuǎn)期 20天(AT 20 DAYS SIGHT )。(2)沒有將銀行作為匯票 的付款人。因?yàn)楦鶕?jù)UCP600第6條c款的規(guī)定：“不得開立包含有以申請(qǐng)人為匯票付款人條 款的信用證。”因此，在信用證方式下，應(yīng)按照信用證的規(guī)定，以開證行或其指定的付款行 為付款人。倘若信用證中未指定付款人，則付款人應(yīng)為開證行。8. 有關(guān)信用證的規(guī)定有誤。(1)信用證的性質(zhì)和種類有誤。例如：在本章案例中，合同規(guī)定是保兌(CONFIRMED )信

10、用證，而信用證卻規(guī)定為不保兌 (WITHOUT CONFIRMATION ), 明顯不一致。(2)信用證到期日和到期地點(diǎn)的規(guī)定不符合合同或相關(guān)慣例。一般來說，信用 證的到期日應(yīng)為貨物裝運(yùn)后15天或21天，到期地點(diǎn)一定要在出口商所在地以便于出口商及時(shí)交單。例如：本章案例中，信用證規(guī)定議付有效期地點(diǎn)為香港(HONGKONG ),明顯不符合慣例，議付有效期地點(diǎn)應(yīng)改為上海。(3)信用證金額、幣種、付款期限規(guī)定與合同不一致。(4)信用證是否申明適用國際商會(huì)UCP規(guī)則條文，一般信用證都在最后申明適用慣例。例如：“THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS A

11、ND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION), ICC PUBLICATION NO. 600.”9信用證“軟條款”的審核。所謂信用證“軟條款”，是指在不可撤銷的信用證中加列的一種條款，結(jié)果使開證申請(qǐng)人實(shí)際上控制了整筆交易，受益人處于受制于人的地位，而信 用證項(xiàng)下開證行的付款承諾毫不確定、很不可靠，開證行可隨時(shí)利用這種條款單方面解除其 保證付款的責(zé)任。帶有此種條款的信用證實(shí)質(zhì)是變相的可撤銷信用證，極易造成單證不符而 遭開證行拒付。這種條款在國際貿(mào)易跟單信用證業(yè)務(wù)中稱為“軟條款”(SOFT CLAUSE ),在我國有時(shí)也稱為 “陷阱條款”

12、 (PITFALL CLAUSE )。例如：“The certificates of inspection would be issued and signed by authorized the applicant of L/C before shipment of cargo, which the sig nature will be inspected by issuing bank. ”這就是典型的“軟條款”，實(shí)際上使開證申請(qǐng)人控 制了整筆交易。在本章案例中，“INSPECTOR DESIGNA TED BY THE BUYER ”也是“軟條款”，應(yīng)請(qǐng)求刪去該條款。以下是對(duì)本章案例的分

13、析：(1) 信用證的性質(zhì)不符合合同的要求，應(yīng)將信用證不保兌(WITHOUT CONFIRMATION )改為保兌(CONFIRMED )信用證。（2）議付地、到期地均為香港（ HONGKONG ）,應(yīng)改為上海（SHANGHAI ）,議付銀 行 NANYANG COMMERCIAL BANK , LTD.H.K.應(yīng)改為國內(nèi)銀行。（3） 匯票的付款期限不符，應(yīng)將 AT 20 DAYS SIGHT 改為AT SIGHT。（4）轉(zhuǎn)船規(guī)定與合同規(guī)定不符，應(yīng) 將TRANSSHIPMENT PROHIBITED改 為TRANSSHIPMENT ALLOWED 。5 ）目的港不符合合同規(guī)定，合同為HONGKO

14、NG ，而信用證卻規(guī)定為 SINGAPORE/HONGKONG ，應(yīng)改為 HONGKONG。（6） 運(yùn)費(fèi)條款有誤，因合同規(guī)定為CIF貿(mào)易術(shù)語，因此，應(yīng)將運(yùn)費(fèi)條款FREIGHTCOLLECT 改為 FREIGHT PREPAID。（7） 保險(xiǎn)金額與合同規(guī)定不符，應(yīng)將發(fā)票金額的120%改為110%。（8）保險(xiǎn)條款有誤，應(yīng)將“ THE INSTITUTE CARGO CLAUSE （ A） , THE INSTITUTE WAR CLAUSE ” 改為 “ALL RISKS AND W AR RISKS AS PER CHINA INSURANCE CLAUSES ”。（9） 對(duì)貨物包裝的要求與合同

15、規(guī)定不符，應(yīng)刪去“COLORED ” 一詞。（10）檢驗(yàn)條款應(yīng)刪去“ THE INSPECTOR DESIGNA TED BY THE BUYER ”，這是信用 證“軟條款”。四、習(xí)題詳解1請(qǐng)根據(jù)所給合同審核信用證。SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTAND EXPORT CORPORATIONSALES CONFIRMATION128 Huqiu Road Sha nghai Chi naTele:86-21-23140568Fax:86-21-25467832TO: CONSOLIDATORS LIMITEDNO.: PLW253RM.1300

16、1-13007E,13/F,DATE: Sept.15th,2003ASUA TERMINALS CENTER B.BERTH 3,KWAI CHUNG ,N.T.,HONGKONGP.O.Box 531 HONGKONGWe hereby confirm having sold to you the following goods on terms and conditions as stated below.NAME OF COMMODITY:Butterfly Brand Sewi ng Machi neSPECIFICATION:JA-115 3 Drawers Foldi ng Co

17、verPACKING:Packed in woode n cases of one set eachQUANTITY:UNIT PRICE:TOTAL AMOUNT:Total 5500setsUS$ 64.00 per set CIFC3% H.K.US$ 352 000.00(Say U.S. dollars three hun dred and fifty two thousa nd only)SHIPMENT:During Oct./Nov. 2003 from Sha nghai to H.K. with partial shipme nts and tran sshipme nt

18、permitted.INSURANCE:To be covered by the seller for 110% of total in voice value aga inst all risks and war risks as per the releva nt ocea n marine cargo clauses of the People ' s In sura nee Compa ny of China dated Janu atst,1981.PAYMENT:The buyer should open through a bank acceptable to the s

19、eller an Irrevocable Letter of Credit at 30 days after sight to reach the seller 30 days before the month of shipme nt valid for n egotiati on in China un til the 15th day after the date of shipme nt.REMARKS:Please sig n and retur n one copy for our file.The Buyer:The Seller:SHANGHAI LIGHT INDUSTRIA

20、L PRODUCTSCONSOLIDATORS LIMITED IMPORT & EXPORT CORPORATION信用證HONGKONG & SHANGHAI BANKING CORPORATIONQUEEN S ROAD CENTERAL,P.O.BOX 64,HKTEL:822-1111FAX:810-1112Advised through: Ba nk of Chi na,NO.: CN3099/714Sha nghai Branch,DATE: Oct.2 nd,2003To: Shan ghai Light In dustrial ProductsImport &

21、amp; Export Corp.128 Huqiu RoadShan ghai, ChinaDear Sirs,We are pleased to advise that for acco unt of Con solidators Limited,H.K.,we hereby ope n ourL/C No. CN3099/714 in your favour for a sum not exceeding about US$ 330 000.00(Say U.S.dollars three hundred and thirty thousand only) available by yo

22、ur drafts on HSBC at 30 days after date accompa nied by the follow ing docume nts:1. Signed commercial in voice in 6 copies.2. Pack ing List in quadruplicate.3. Full set of (3/3) clean on board Bs/L issued to our order notify the above mentioned buyerand marked “ Freight Collect ” dated not later th

23、an October 31st,2003.From Shanghai to HongKong,partial shipment are not permitted and transshipment is not permitted.4. In sura nee policy in 2 copies coveri ng C.I.C for 150% in voice value aga inst all risks and warrisks as per the releva nt ocea n marine cargo clauses of the People' s In sura

24、 nee Compa ny of Chindated Jan uary 1st,1981.5. Certificate of Origin issued by China Council for the Promotion of International Trade.DESCRIPTION OF GOODS:5500 sets Sewing Machine Art.No. JA-115 packed in wooden cases or cartons each atUS$ 64.00 CIF H.K.Drafts drawn under this credit must be marked

25、“ drawn under HSBC,H.K.,” bearing the numbeiand date of this credit.We un dertake to honour all the drafts draw n in complia nee with the terms of this credit if suchdrafts to be prese nted at our coun ter on or before Oct. 31st,2003.SPECIAL INSTRUCTIONS:(1) Shipment advice to be sent by telefax to

26、the applicant immediately after the shipmentstating our L/C No., shipping marks,name of the vessel, goods description and amount as well asthe bill of lading No. and date. A copy of such advice must accompany the original documents prese nted for n egotiati on.(2) The negotiating bank is kindly requ

27、ested to forward all documents to us (HONGKONG &SHANGHAI BANKING CORPORATION QUEEN S ROAD CENTERAL,P.O.BOX 64, H.K.) inone lot by airmail.It is subject to the Uniform Customs and Practice for Docume ntary Credits (1993) Revisi on,Intern ati onal Chamber of Commerce Publicati on No.500.Yours fait

28、hfullyFor HONGKONG & SHANGHAI BANKING CORPORA TION分析：根據(jù)本章幫助與提示部分關(guān)于信用證修改的內(nèi)容可知，該信用證應(yīng)作以下修改:(1)金額有誤。應(yīng)將金額改為"USD 352 000.00 ( Say U.S. dollars three hundred and fifty two thousand only )”。(2) 匯票付款期限有誤。應(yīng)將" at 30 days after date” 改為"at 30 days after sight”。(3) 運(yùn)費(fèi)條款有誤。應(yīng)將"Freight Colle

29、ct ” 改為"Freight Prepaid ”。(4) 裝運(yùn)期有誤。應(yīng)將"not later than October 31st,2003 ” 改為"during Oct./Nov.2003 ”。(5) 分批裝運(yùn)有誤。應(yīng)將(6) 保險(xiǎn)金額有誤。應(yīng)將7)包裝條款有誤。應(yīng)將(8)單價(jià)條款有誤。應(yīng)將9)交單日期有誤。應(yīng)將not”刪去。150%”改為 “110%”。or cartons” 刪去，改為“ in wooden cases of one set each"。US$ 64.00 CIF HK ” 改為“ US$ 64.00 per set CIFC3

30、% HK ”。Oct. 31st,2003” 改為“ Dec.15th,2003”。2. 以海運(yùn)為例，簡述出口單證工作的流程圖。岀口前的準(zhǔn)備編制岀口計(jì)劃組織岀口貨源調(diào)研國外市場情況制訂出口商品經(jīng)營方案備貨加工包裝刷嘜向商檢局報(bào)檢1檢驗(yàn)檢疫證書租船訂艙發(fā)運(yùn)貨物、辦理報(bào)關(guān)辦理保險(xiǎn)制作有關(guān)單據(jù)1JL貨物裝船后取得提單保險(xiǎn)單4海關(guān)檢驗(yàn)放行向買方發(fā)裝船通知貿(mào)易磋商詢盤發(fā)盤還盤接受簽訂合同履行合同催證審證改證>-匯集有關(guān)的單證持全套貨運(yùn)單連同信用證，向銀行辦理議付圖1-1海運(yùn)出口單證工作程序示意圖3. 以海運(yùn)為例，簡述進(jìn)口單證工作的流程圖。分析：海運(yùn)進(jìn)口單證工作程序如圖 1-2所示。圖1-2海運(yùn)進(jìn)口

31、單證工作程序示意圖五、同步練習(xí)請(qǐng)根據(jù)售貨合同審查信用證內(nèi)容，對(duì)錯(cuò)誤之處作出修改（附銷售合同和信用證）No.:01STE0621Date: APR.6th,2008買方：THE BUYER: ABC CORP.地址(Address): 3/F UNITED CENTER,95 QUEENSWAY ADMIRALTY ,HK.Fax/ Tel: 852-8613126/852-5283300SALES CONTRACT賣方：上海圣侖進(jìn)出口股份有限公司THE SELLER: SHANGHAI SHENGLUN I/E CO., LTD地址(Address): Shenglun Building No

32、.499 Nanjing West Road,Shanghai, ChinaFax/Tel:7044355商品說明數(shù)量單價(jià)及價(jià)格條款金額Commodity, Specification, Packing, Assortment etc. Quantity Unit Price & Terms Amount100% COTTON PRINTED VELOUR BEACH TOWEL12 000 PCS CIF PIRAEUSUSD26 400.00SIZE: APPROX. 76X152CM(PER PC)WEIGHT: 300-380G/PCDESIGNS:

33、ASSORTED FROM STOCKPACKING: EACH TOWEL WITH A WASHING LABELUSD2.20WITH 100% COTTON MADE IN CHINA.12 PCS IN A PLASTIC BAG . 60PCS IN SOLEDESIGN/PER CARTONEXPORT l_l CENCE AND GSP FORM A TO BE REQUIRED1X20 FT CONTAINER總值 TOTAL V ALUE:總金額 TOTAL AMOUNT:SAY U.S. DOLLARS TWENTY SIX THOUSAND FOUR HUNDRED O

34、NLYUSD26 400.00裝運(yùn)期限目的港SHIPMENT: END OF APRIL 2008付款方式DESTINATION: H.K.保險(xiǎn)PAYMENT: L/C A T SIGHT轉(zhuǎn)船/分批裝運(yùn)INSURANCE: BY THE SELLER COVERING ALL RISKS,WAR RISK AS PER THE RELEVANT OCEAN MARINETRANSSHIPMENT/PARTIALCARGO CLAUSE OF PICC DA TED JAN.1st 1981.SHIPMENTS:GENERAL TERMS & CONDITIONS:ALLOWED/PRO

35、HIBITED特約條款PLEASE SEE OVERLEAFSPECIAL CLAUSE:賣方(THE SELLER) (signature of authorized person) 買方(THE BUYER) (signature of authorized person)請(qǐng)?jiān)诒竞贤炞趾蠹幕匾环荽鏅nPlease sign and return one copy for our lifeH.K. AND SHANGHAI BANKING CORPORATION1 QUEEN S ROAD CENTRAL,P.O. BOX 64 H.K.NUMBERCOBF0182REVOCABLEDOCU

36、MENTARY CREDITTEL: 822-1111 FAX: 810-1112DATE AND PLACE OF ISSUEAPR.9th, 2008HONGKONGDATE AND PLACE OF EXPIRYMAY. 15th, 2008HONGKONGAPPLICANTABC CORP.3/F UNITED CENTER,95 QUEENSWAY ADMIRALTY ,H.K.Fax/ Tel: 852-8613126/852-5283300BENEFICIARYSHANGHAI SHENG LUN I/E CORP . LTD.SHENGLUN BUILDING NO.499 W

37、EST NANJING ROAD, SHANGHAI, CHINAADVISING BANKBANK OF CHINA SHANGHAI BRANCHSHANGHAI, CHINAUSD25 000.00SAY U.S. DOLLARSTWENTY FIVE THOUSAND ONLYPARTIAL SHIPMENTS ARENOT ALLOWEDTRANSSHIPMENTIS NOT ALLOWEDCREDIT AVAILABLE WITHBANK OF CHINABY NEGOTIATION OF BENEFICIARY SDRAFT(S)AT 30 DAYS AFTER SIGHT DR

38、AWN ONUS FOR FULL INVOICE V ALUE.ACCOMPANIED BY THE FOLLOWING DOCUMENTSSHIPMENT FROM: SHANGHATO: PIRAEUSLATEST: APR.30th, 2008DOCUMENTS REQUIRED(1) FULL SET OF 2/3 ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE BUYERS MARKEDFREIGHT COLLECT.(2) SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING L/C APPLICANT ' S P.O. NO.(3) FULL SET OF INSURANCE POLICY OR CERTIFICATE IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110% OF INVOICE VALUE WITH CLAIMS PAYABLE A T DESTINATION