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
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 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
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
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)
- 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