| <1> Summary |
| - Since L/C is the transaction per documents, the documents required by L/C
should correspond to the information provided by the parties involved if not, it is the reason for acceptance rejection. (The Article No. 15 of UCP). |
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<2> Consular invoice |
- It is apprehended that the injustice invoices are to be arranged in purpose in
order to evade or mitigate the duties when importing, therefore, some countries
regulates to present the customs documents that are confirmed by the
country's consular.
- The forms of the invoice are usually nominated by the said country and the
contents to indicate are same as the commercial invoices.
- If the request wording of the consular invoice as per L/C has "Visaed" or
"Legalized" or "Notarized Document", they should be processed in the following
orders. |
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- Visaed : Consular signs on a general invoice
- Legalized : Consular signs on B/L and invoice
- Notarized : Consular or KOCHAM signs on invoice |
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<3> Customs invoice |
- If requesting the same as the consular invoice, the nominated forms are to be
used definitely but the signature of consular is not necessary but the name of the exporting country has to be indicated in the country of origin section located in the back of the form.
- The countries requesting the customs invoice : America, Canada, Canada,
Australia, New Zealand, Africa empire |
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<4> Certificate of origin |
- If requesting a certificate of origin while import clearance in the purpose of a
foreign currency management and anti-dumping prevention as a matter of import
policy, it is issued by the consular located in the importing country or by the
chamber of commerce industry.
- The current internationally used country of origin approval standards are as
following. |
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1 Mineral products, agricultural products and vegetable products manufactured
in the area of the said country area.
2 Propagation, breed live animals and the extracted goods in the area of the
said country.
3 Hunting and fishing captured products in the area of the said country .
4 Fishes captured by a vessel in the said country and other goods.
5 Foods that occurred during manufacturing and processing in the said country.
6 Goods processed using the materials manufactured in the said country.
7 Goods that are manufactured using a foreign raw materials which occurred a
new additional value as a product due to the process. |
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- The international commercial practice approve the origin if any one of the
above seven terms are met,
- The certificate of country of origin is issued based on the original export license
of an exporter's.
- If re-issuing or if original is uncollectable, issue after confirming and examine
duplicate of L/C, duplicate B/L, export permit duplicate and the issued C/O.
- If E/L is not available, the export permit, release confirmation and other related
documents to prove are to be attached and examine for the issuance.
- Preparing method |
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1 Seller--Indicate exporter of E/L. If an applicant is qualified for a representative,
indicate "on behalf of" or "instead of".
2 Consignee-- Indicate the name of a trustee. If L/C instructs "
To our order"
since 'our' is referring to the L/C opening bank, the L/C opening bank must be indicated.
3 Particulars of Transport--Indicate the name of ship ( or vessel), shipping port,
arriving port and the date of shipping.
4 Buyer--When the buyer and the consignee is different: Indicate Buyer
separately. If same: Indicate as same as consignee.
5 Country of Origin--For the Certificate of origin application for the foreign
products, indicate the actual country of origin on the application and present the related ocuments of prove.
6 Invoice Number and Date--Indicate the date the commercial invoice that an
exporter prepared voluntary.
7 Shipping Marks--An importer should indicate mark that is nominated by L/C
or contract and Telex.
8 Number and kind of Packages, Description of Goods--Indicate number of
package, the kind of package. In the Description of Goods section, indicate
products specification, quality, and grade.
9 Gross Weight or Other Quantity--Total weight or other quantity.
10 Other Information-- This is the section which will be used by organizations
that issue certificates such as reissue and retroactive issue, an when certificate is issued, a seal number will be endowed therefore, the section should not be pre-occupied with other information at all. |
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<5> Certificate of country of origin for GSP(General System of Preference) |
1. According to the GATT regulations, It is the document to waive the customs
duties when the advanced countries are importing from developing countries. An
exporter is to prepare a nominated form (Form A) and the fact declaration form per the standard and should receive the city and sate confirmation.
2. For a developing country to be applicable for GSP, the documents that proof
fulfilling the transportation requisites and the standard of the country of origin of granted country have to be present and per UNCTAD, the GSP C/O Form A
can be used.
3. New zealand does not request issuing signature of general GSP country of origin
certificate of a public organization and if all at possible, they recommend to use form 59 A(Invoice and Combined Certificate of value and Origin for Exports to New-Zealand).
4. Preparing method |
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- The name of exporter, address and the country as per the export
license.
- P.O.Box is doable instead of address but must indicate a country name. |
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2 Goods consigned to-- Indicate the company name and the address of the
cargo to be received.
3 Means of transport and route--Indicate the transportation of cargo
and the route. |
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- For vessel use "By Sea", for airplane use "By Air".
The transportation route of cargo should be indicated as "From A To B" and if assing through other locations, indicate as 'a place go through'. |
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| 4 For official use--This is the section used by a organization that issue
certification when issuing exceptional Form A. |
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| - For reissuing "DUPLICATE" for retrospect issue use "ISSUED
RETROSPECTIVELY" |
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- Indicate serial number of exporting goods.
- If the exporting goods are in many different kinds : Classify per kinds of
goods and indicate the serial number.
- H.S. no. should be indicated. |
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| 6 Marks and number of packages |
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- Indicate the mark and the quantities of the packages for export.
- The picture of packaging mark should not be repasted on another
paper. |
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| 7 Number and kind of packages : description of goods |
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- The details of packaged goods details. If 2 of 4 packages are made of
wood box indicate "2 wooden/box package" and indicate the details of the goods.
- If indicating areas are insufficient due to many kinds of goods : Use
other Form A. |
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- As a section to indicate the country of origin if the indication is
incorrect, getting GSP benefit would be difficult so make sure to be cautious when preparing.
- Following are the preparing method. |
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a If only domestic materials and parts are used:
Indicate as "P"(HS No. is not necessary)
b If imported materials and parts are used: |
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- EC, EFTA, Japan : "W" and indicate HS No. (4 digits), Ex)
"W" 7117
- Canada : Only "F" is needed (HS No. is not necessary)
- Russia : Mark "Y" and compute under 45% of the rate of export net arning(For 2 of 4) as 100-(FOB-CIF)/FOB. |
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9 Gross weight or other quantity--Either total weight of export goods or the
quantity (If the total weight is not computed, quantity only is doable)
10 Number and date of invoice--Indicate the invoice number and the date.
The invoice issuing date should be same as No. 12 or before.
11 Certification--A section where a issuing organization confirms and
approves if the said exporting goods have fulfilled the standard of the
country of origin of the GSP grant country.
12 Declaration by the exporter |
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- Indicate exporting country, importing country, name of person and
signature in charge of exporter and location and date.
- Signature should be the actual signature. Seal is not allowed.
(Only Japan allow a person signing)
- These are suppose to be written in English especially, by a typewriter.
- If using handwriting : Should be written using Ink (Block font), erasing,
overlapping is now allowed and if corrected, the person who prepared C/O(Certificate of origin) and the issuing organization have to jointly sign it.
- After the box 5,6,7,8,9,10 are indicated, draw a closing line and do not
indicate anymore information. |
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- To prepare for the country to keep for the aspect of export performance
and ex post facto management from the GSP aid subjected area.
- Form B act as an applicant to receive Form A which needs clear
indication in the front and the back.
- In the front part of Form A, indicate the FOB total amount of the exporting
goods in US dollar at the blank space and indicate requesting date and sign in the place, date, signature section. (Sign stamp or seal is ok)
- Back of the Form B should be indicated based on the Form A. |
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| 3 Actual declaration per standards |
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- attached documents required by the country of origin issuing organization
to confirm whether the said export goods meet the standard of grant
country's country of origin which needs to be prepared by the exporter and present together with Form A.
- Preparing method |
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- Form 1 -
1. Indicate HS No. of exporting goods
2. Indicate exporting goods name
3. Indicate export intended country
4. Indicate as '0' in the reference section based on the country of origin
indication method of the grant country. If the exporting goods are the completely anufactured goods to an
exporting country. : o mark in P section
For the countries that adopted the level of process for the export
goods that used imported raw materials (Japan, E.C, EFTA regions):
Indicate in the W section and for the countries that adopted VAT
standard, mark o in the F section.
5 Do not indicate LIST A, B
6 On the applicant's section at the bottom, indicate the company name,
address, the president and the telephone number and sign.
- Form 2 -
(1) If exporting to Japan areas |
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| 1. Imported materials and components list |
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- Indicate statements that used imported raw materials. Value of
imported raw materials is a computation of customs value at the
time of importation.
- For the raw materials that are unknown for country of origin,
compute as the purchasing price that are provable initial payment to purchase the same raw materials. |
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| 2 Domestic materials and components list |
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- Indicate details of local raw materials usage amount.
- Must indicate the name os place where the supply was purchased
at the Name of Supplier column. |
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| 3 Unit price of the exported goods in US$ |
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- Indicate per items unit price of exporting goods.
- Prepare to correspond the price term and amount as per E/L and
for FOB term, til FOB and til CIF for CIF term. |
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| 4 The rate of export net/earning |
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- Calculate exported raw materials ex/factory value(US$) of the
exporting goods and imported materials and components in CIF(US$)to calculate and indicate the raw material usage ratio.
- Things to be cautious are
1 when computing the ex-factory price
the same value should be deduct all kinds of internal tawes that
requires refundment at the time of exportation but the manufacturing expense and the profits are to be included.
2 The same value when computing importing raw materials the tariff estimated value at the time of importing is to be standard.
- For E.C. areas: Since the usage rate of the imported raw
materials are regulated as per each items, the lowest earning rate is different per goods. |
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| (2) If importing to Canada |
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- The indication method for the section 1, 2, 3 is same as Japan
however, the section 4 should refer to the GSP country of origin of
Canada.
- The country of origin standard of Canada is possible for GSP grant
when the importing goods raw material value (Include raw materials
value of unknown country of origin)is not exceeding more than 40%
of the said goods' ex-factory price.
- This is similar to the GSP grant when VAT rate is 60% in the
exporting country. |
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- value of imported materials and parts / ex - factory cast x 100 <- 40%
- Things to be cautious when computing value of imported
materials and parts:
The value of imported raw materials are to be based on the
customs value and the goods that are unknown for country of
origin, the provable price that was paid to purchase the same raw materials is the standard.
- When exporting to Canada by importing Canada origin raw
materials, they are restricted as the exporting country's raw materials of the country. |
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<6> Other required documents |
- Indicate packing List, Certificate of Inspection, Certificate of Weight as per
the request of L/C.
- Things to be cautious when preparing the documents are: refrain from indicating
detail information that might disclose contradictions of a standard documents.
1. Packing list |
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- It is a important additional document to prove the shipping of contract goods
and the ship as per the transportation documents together with country of origin.
- This packing list act to support invoice to facilitate the customs clearance.
- Preparation method |
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1 Seller--Indicate the address or name of the cooperation that negotiate
goods to a Buyer.
2 Consignee--Indicate the name or address of an individual or a corporation
which would receive exported goods. Should be same ad the buyer to be
indicated in B/L.
3 Departure date--Indicate the year, month, and date of an airplane or a
vessel that loaded cargo. Indicate expecting period as 7 days before/after
4 Vessel/flight--t-Indicate the name of a vessel or an airplane that is
transportation means.
5 Form--Indicate the port and an airport that the transportation means is
schedule to depart from. It should be correspondent to L/C or the place of loading as per a contract.
6 To--Indicate the final destination of transportation means such as port,
airport. Need to be the same destination per the contract.
7 Invoice No, and date- Indicate issuing date and the commercial invoice
number.
8 Buyer(if other than consignee) |
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- Indicate the name and the address of a individual or a cooperation who
purchased the goods.
- For L/C transaction method, an applicant becomes the buyer. If a Buyer
and a Consignee is the same: Indicate the name and the address of
consignee once again.
- but if they are different: Indicate separate Buyer's name. |
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9 Other references--Indicate separate facts that are required by the other
party related to L/C or a contract.
10 Shipping marks--It facilitate a contrast test for between related documents
and packed goods so it has to be indicated in simple way to facilitate
transportation rapidly and rapidly.
11 No. & kind of pkgs--Indicate number of cargo per the kinds of packing.
Indicate the packing kinds such as case, bundle, box.
12 Goods description-- Indicate clearly per specification, quality per L/C
No.,per Model No.
13 Quantity or net Weight(Quantity or net weight)--Indicate the quantity of
goods per its packing case. In general, the quantity of goods are compute
by weight and measures. |
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- Number of goods : Piece, Set, Dozen etc.
- Number of package : Case, Bale, Bag etc. |
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- Weight : ton, LB, libra, kg etc.
- Capacity : Cft(Cubic feet, M/T(Measurement Ton) etc.
- Length: Yard, Meter etc
- Dimension: SF(Square Feet, SM(Square Meter) etc. |
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- Net weight : Weight included the external materials (Or the packing
container) and the weight should be correspondent to the B/L.
- Ton which is a unit that indicates weight : Clearly state the gross weight
and net weight that are different in volume weight.
- For wooden case package: Net weight is when the wooden case is
deducted from the total weight that included the weight of wooden
case, and deducing additional goods, interior goods from the net
weight is called Net - Weight. |
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- This indicates the capacity of shipping goods and this must be
consistent to the measurement which is essential requirement of B/L.
- Usually the capacity(Measurement) calculation unit is CBM(Cubic Meter)
(1M/T(Measurement Ton)=40 Cubic feet)
- And the capacity is to be indicated together with the total weight and
net weight which is the basic information in deciding the fright fee or when concluding a transportation contract. |
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| 16 Signed by--A person prepared packing list signs at the Signed by section. |
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2. Certificate of inspection(Refer to a Packing List)
3. Certificate of weight |
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Trade Helper 
L/C(Letter of Credit)
{1} Letter of credit
[10] Documents related to L/C 
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