英文版进出口结算方式(3)-英语行业-商贸英语-.doc

英文版进出口结算方式(3)更多英语行业-商贸英语-请点击这里获得CombinationofLetterofCreditandTelegraphicTransferAcombinationofletterofcredit(L/C)andtelegraphictransfer(T/T)isapopularmeansofpaymentintheundervaluearrangement.Theundervalueisanillegalwayofreducingoravoidingtheimportdutiesandtaxesbyunderdeclaringthepriceofimportedgoods.Itisasneakywayofbringingthelandedcostofimportedgoodstoacompetitivelevel.Theundervalueisbeingpracticedincertainlessdevelopedcountries,usuallyinvolvingitemswhoseimportdutiesarerelativelyhigh.Thereisnoneedtoundervaluethegoodsiftheimportdutyis10%orless.Sometimes,anitemhavinga15%rateofdutymaynotneedtobeundervaluedtoo,dependingonthemethodofimportdutyandsalestaxcalculationsintheimportingcountry.Theundervaluearrangementishighlyrisky.Toavoidtroubletheexportershouldrefrainfromusingthisarrangement.Governmentsdonotencourageexportsbyundervalue.Ifanexporterdoesnotviolatetheforeignexchangecontrolandtaxlawsoftheexportingcountryandinternationallawssuchascopyrightandpatent,thegovernmentoftheexportingcountryusuallywillnotstepintotheexporter'swayintheundervaluearrangement.Theundervaluearrangementusestwosetsofdocuments.Forexample,animportercontracted1,000piecesofproductXatFOBUS$8eachforatotalofUS$8,000.Theimportermaywanttodeclare25%only(10%to50%ofcontractpriceisdeclaredusuallyintheundervaluearrangement)oratUS$2eachforatotalofUS$2,000.Onesetofdocumentswillshow1,000piecesofproductXatUS$2eachforatotalofUS$2,000,whiletheothersetshowsthetruevalue.TheimporteropensanL/CforUS$2,000andremitstheUS$6,000balancebyT/T.Followingtheforeignexchangecontrolproceduresonexports,theexportermustsurrenderatotalofUS$8,000inwardremittancestothegovernment.Whileatthedestinationport,theimporterpaysthedutiesandtaxesbasedonUS$2,000,plustheancillaryexpensesrequiredinthearrangement.Iftheimporteriscaughtattheportofdestination,shipmentsmaybeseizedbythecustoms.TheimporterhastobuythedollarfromtheblackmarketandremititbyT/Tthroughathirdcountry.MostoftentheT/Twillnotreachtheexporterontheagreedtime.Quiteoften,theshipmentdatearrivesbeforetheT/Treachestheexporter.本文章由畅潇http://.dd335/收集整理