Business English(Lecture 10).pdf

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Flow of Import

- Receiving shipping documents

- Customs clearance of import


■ 運送[船積]書類 受領

An importer must receive shipping documents from his bank

so that he/she can claim his/her goods.


Shipping documents are necessary for:

an exporter’s getting paid

an importer’s claiming goods


Shipping documents


B/L ⇒

most important


negotiable security (有價證券) commercial invoice packing list insurance policy (保險 證券) certificate of origin (原産地證明書)



certificate of inspection

In a rare case, a buyer can require that a seller should have goods inspected by

a reputable organization of world class

and a certificate of inspection should be included among shipping documents.

公信力 있는 世界的 機關의 檢査證 要求


How to respond to such a requirement

Politely request the buyer to amend

the contents of L/C by leaving the

document(=certificate of inspection) out of the shipping documents.

信用狀 內容 修正 要請


The negotiating bank sends

the shipping documents and L/C to the opening bank after they have paid

the exporter.


The exporter draws B/E and attaches

to the bill documents required in L/C

after the shipment has been completed The exporter requests his bank to

negotiate the documentary bill or draft(貨換於音)

⇒ At this time, the exporter submits

L/C that he picked up together with

the documentary bill.


The opening bank notifies the importer of the arrival of shipping documents.

The importer visits the bank and checks the documents.

checking the entries of the shipping

documents comparing with the stipulations of L/C 運送書類 記入, 信用狀 內容 比較 對照


Watch out!!!!!!!!!!

If the shipping documents are not drawn

up in accordance with the stipulations

of L/C, the importer can refuse to pay for

his import and receive the shipping documents. 運送書類 記入 and 信用狀 內容 不一致 (discrepancy) ⇒ 輸入 代金 決濟 and 運送書類 受領 拒否


Stipulations of L/C

44E: Port of Loading/Airport of Departure: PUSAN PORT, KOREA

44F: Port of Discharge/Airport of Destination: YOKAHAMA, JAPAN

Entries of Packing List

Vessel/Flight From

Victoria(Voyage No. 123) BUSAN, KOREA To



How to respond when you find

misspellings in L/C

Don’t try to have the kindness to correct them!!

Don’t try to be smarter than an importer!! Just enter the pieces of information in

shipping documents as they are typed in L/C


■ 輸入 通關

As with export, goods must clear the

customs to be imported into the country. As with export, customs clearance of

import is entrusted with a customs

broker (關稅士 代行)


(1) The importer asks a customs broker

for customs clearance. => 通關依賴

(2) The customs broker declares import

to the customs (稅關) => 輸入申告


■ Documents to submit for declaration

- import declaration (輸入申告書)

- B/L

- packing list

- commercial invoice

You don’t have to worry about

which documents you must prepare for declaration.

It’s customs broker’s business.


(3) The customs inspect documents and


=> 稅關 書類 & 物品 檢査

(4) The customs accepts declaration

=> 稅關 申告 受理

(5) The importer pays the customs

=> 關稅 納付


■ You don’t have to worry about how much money you must pay.

All you have to do is send money to

the customs broker’s account!!

The customs broker pays the customs

for the importer.


(6)The customs issues import permit

=> 稅關 輸入 申告 畢證 發行

(7) The importer carries out the goods

=> 物品 搬出


You don’t have to worry about

arranging a carrier (運送業者)

to transport the goods to the final

destination like your factory or company

What are customs brokers for?

Customs brokers can arrange a carrier

for you. They are commonly connected

with carriers.





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