9、价格条件
如果合同或信用证规定发票必须显示货物成本、运费和保险费的细目,则发票应分别列明,这时须注意有关金额与其他单据相一致。
例如:发票条款:SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES INDICATING CIF ISTANBLU VALUE OF THE GOODS ALSO INDICATING FOB VALUE,INSURANCE AND FREIGHT CHARGES SEPARATELY.
制作发票时按如下操作:
FOB VALUE : USD XXXX
INSURANCE CHARGES: USDXXX
FREIGHT CHARGES: USD XXX
TOTAL CIF ISTANBULE VALUE OF THE GOODS: USD XXXX
例:信用证条款
SHIPMENT FROM:NANJING, CHINA
FOR TRANSPORTATION TO:NEW YORK,USA
DESCRIPTION OF GOODS AND/OR SERVICES:MEN‘S SHIRTS
PRICE TERMS:FOB
DOCUMENTS FRQUIRED:COMMERCIAL INVOICE IN 6 COPIES
发票上的价格条款后的港口应该是:NANJING