• ما هو الإجراء الذي يتوجب على الناقل القيام به لحظة وصوله إلى أول مركز جمركي حدودي.
• من المسؤول عن التصريح عن البضاعة للجمارك : الناقل ؟ المستورد؟ المخلص
• متى تعتبر البضاعة قد أدخلت إلى النطاق الجمركي؟
  الفترة المسموح بها لبقاء البضاعة في المستودعات الجمركية/مستودعات سلطة الطيران قبل تقديم بيان جمركي بها الإجراء بعد انقضاء المدة بدون تقديم بيان بها.
• الأوضاع الجمركية (لإدخال بضاعة) إلى النطاق الجمركي/(التخليص على بضاعة) :-
  الوضع في الاستهلاك المحلي
  الإدخال المؤقت
  الإدخال بقصد التصنيع الداخلي
  الإدخال تحت وضع رد الرسوم
  الإدخال إلى المستودعات الجمركية(البونددات): أنواع البونددات
• إدخال بضاعة إلى المنطقة الاقتصادية أو إلى المناطق الحرة
• العبور بالترانزيت
• إثبات الحق بعملية إدخال البضاعة إلى النطاق الجمركي: ما الذي يثبت ملكية البضاعة ؟ بوالص الشحن ؟ غيرها؟
• الوثائق اللازمة لإدخال بضاعة إلى النطاق الجمركي
  منا فست البضاعة/بيان العبور للدولة المجاورة
  بوالص الشحن البحري أو بوالص الشحن الجوي أو بوالص الشحن البري
  الفاتورة التجارية أو فاتورة الربط إذا لم تتوفر الفاتورة التجارية
  قوائم التعبئة
  شهادة المنشأ أن لم يكن المنشأ مثبتا على الفاتورة
  وثائق أخرى حسب نوع البضاعة
• إدخال البضاعة ؟( نقل البضاعة )؟ من مركز جمركي حدودي إلى مركز جمركي داخلي بضمانه مالية
• البيان الجمركي:
  تعريف البيان الجمركي ونماذجه
  تعبئة البيان الجمركي: مسؤولية من و البيان المحو سب /البيان الخطي

Quotations: the method of quoting the price indicates how much traders are prepared to do or to pay for

F.O.P: free on board. The seller is responsible for all expenses until the goods have been placed on board of the ship.

C.I.F.: Cost Insurance and Freight: in this case the seller pays for shipping, which means that the price covers the cost of the goods, shipping charges, freight and insurance.

C & F: cost & freight: means that the price is inclusive of all expenses to the destination of the ship except insurance, this term is preferable locally to encourage insurance companies based in the country.

Expenses of loading and an other charges to be paid by the buyers because in some harbors a big ship may be unable to come right up to the quay and has to stay in the midstream and the goods being taken away by barges causing extra expenses .

LOCO: the buyer is to take charge of the goods whenever they happen and is responsible for any expenses incurred by moving hem. (The price of goods only without transit charges.)

FRANCO: the seller undertakes to deliver the goods and pay all costs including customs duties to the buyer’s place of business. The price includes all charts cost; insurance; freight; customs duties; carriage; loading; and every possible charge.

Duty paid: the price includes duties which have been paid by the seller.

TERMS OF PAYMENT

The payment of the invoice should be made through a draft at one month date.

C.A.D.: cash against documents. The buyer must pay when the documents are received.

D/A: documents against acceptance. The shipping documents will be handed over to buyer (on his acceptance) for the invoice.

D/P: documents against payment:

The buyer must pay the amount of the draft before receiving the documents.

L/C: letter of credit: in this case the buyer is to open the necessary credit with a particular bank in favoru of the seller.

Terms of Delivery

Carriage paid: the cost of carrying the goods is in lauded in the price quoted.

أرضية : غرامة التأخير عن تسليم البضاعة

Demurrage

carriage forward : the buyer has to pay for the carrier as cost of getting the goods .

forward delivery : delivery at future time within stated period .

prompt delivery : immediate delivery . the prospective date of delivery within a short period from the selling .

EX-(from) quay : means that the buyer has received the goods from the quay .

EX-ship : the buyer’s responsibility is to remove the goods from the ship .

EX-Warehouse ( store) : the buyer must pay the cost of removing the goods from the factory or warehouse .

C.A.D :Cash against documents. The buyer must pay when the documents are received

D/A: Documents against acceptance . The shipping documents will be handed over to the buyer ( on his acceptance ) for the invoice .

D/P : Documents against payment: The buyer must pay the amount of the draft before receiving the documents

L/C : letter of Credit : In this case the buyer is to open the necessary credit with a particular bank in favor of the seller .

The cost of carrrying the goods are included in the price quoted Carriage paid :

Carriage forward :

The buyer has to pay for the carrier as cost of getting the goods

Forward delivery : Delivery at future time within stated period .

Prompt delivery : Immediate delivery. The prospective date of delivery within a Short period from the selling .

EX- (From quay : Means that the buyer has received the goods from the quay .

EX- Ship: The buyer’s responsibility is to remove the goods from the ship .

EX- Warehouse ( store): The buyer must pay the cost of removing the goods from the factory or warehouse

Ready Dellivery: The goods are ready for delivery

Spot Saale: The goods are actually at hand and can be delivered immediately.

الوزن  WEIGHT

الخصم DISCOUNT

Trade Discount: To encourage customers to buy in large quantities

Cash Discount : To encourage early payment .

Cash : 2% will be deducted from the invoice amount if payment is made in cash/ within 10 days

one month : payment within one month less 2%

N/30 : Net one month .

N/30 : A cash discount of 2% will be allowed if paid within 10 days . (Net( is due by 30 days .

months net : Without discount if payment is made within 3 months

N/60 : 3% discount if paid within 10 days .

1% discount if paid within 30 days .

E>O>E> : Error Omissions Excepted

COMMERCIAL DOCUMENTS

Agenda :- The memorandum of business to be transacted at a meeting .

Artticles of Association :- Is a document giving particulars of the internal work of the proposed company including sush things . as voting rights of shareholders . power and duties of directors and the articles of association can be changed but the registrar must by notify of any change made .

A Cheeque:- A bill of exchange ordering the bank to pay somebody a certain sum of money on demand and most firms make payments for goods they purchase by bank cheques .

Receipt : A from to acknowledge payment .

Agreement : A bargain or contract entered into between two or more parties . Agreement may be:- 1- Verbal 2- Written .

Advice Note :- it is sometimes callled an advice note , but it more properly refers to a note giving the weights and particulars of goods …. Etc .

Overdraft:- The drawing of more than what a person has standing to his credit there . Interrest is charged by the bank upon the overddraft . it is abbreviated O. D.

Dispatch Note:- It is sent by the department responsible for the packing and dispatch the articles. It informs the purchaser that the goods have been sent .

إذن عملة

Exchange permit :-

رخصة تصدير

Export Licence :-

Debit Note:- An advice of indebtedness sent by one trader to another .

Invoice:- A statement giving descriptions: quantity, price of goods, Values, and necessary terms .  

,, Goods Received ,, Note:- A note written by the purchaser when the goods arrive at his stockroom: describes the name of the supplier, the quantity and date of receipt .

Credit Note:- A statement sent to a customer giving particulars of an amount He is entitled to be given for , such as retuned goods allowances, …. Etc .

أشعار دائن : وهو عبارة عن كشف حساب يرسله البائع إلى المشتري يبين فيه المبلغ الواجب دفعه وتتم هذه العملية في حالة ارجاع البضاعة بسبب أخطاء وقعت في تقييد المبالغ ألا صليه على حساب المرسل إليه 0

Consignment Note:- A document serves as a contract between the consigner and the transport company (the carrier) . It is signed by the carrier when he receives the goods for transport .

بيان شحن بضاعة: وهي وثيقة عقد بين صاحب البضاعة وناقلها وتوقع بواسطة الناقل عندما يتسلم البضاعة لنقلها0

Contract:- An agreement between two or more parties whereby each promises to do or refrain from doing some act .

العقد : هو عبارة عن اتفاقية تعقد بين طرفين يعد أحدهما بتنفيذ مهام موضحة في العقد وذلك في فترة زمنية محددة 0

Delivery Note:- It is a document sent by the supplier to the purchaser who checks the goods against the delivery and signs one copy and gives it back to the driver .

أشعار استلام: هو وثيقة تجارية من البائع إلى المشتري يثبت فيها أن المشتري قد استلم البضاعة بعد التفحص الدقيق ويقوم بتوقيعها وإعادتها إلى البائع

بيان جمركي-:

Import Declaration :-

Bill of Exchange :- Unconditional written order in writing addressed by person to another, signed by the person giving it to pay on demand or at fixed deterrinble time in future to the order of a specified person, or the bearer (see page96)

Promissory Note :- A promissory Note is unconditional promise in writing made by person to another signed by him to pay on demand at a fixed or Determinable time in future certain sum of money , to the order of specified person or to bearer .

Bill of Lading :- B/L The Bill of Lading is the principal transit document which gives description of the goods , weight , packing , and some special instructions Sent by the shipper and signed by the carrier ( the captain of the ship ) in order to safeguard the ship-owners against claims for damage ( see page85) .

Bank Notes :- The Central Bank issues notes of ½, 5 , 10, 20 Dinar . Notes of higher denomination are not legal tender .

شهادة معاينة-:

Bill of Sight:-

Memorandum of Association :- The document setting out the objects for which a company is formed, signed by the original members of the company at the 0 time of incorporation

Proforma Invoice :- It is similar to a quotation, shows the purchaser how the invoice will be written out if he decides to but the goods

قائمة التغليف -:

Packing List :-

قائمة الأسعار-:

Price List:-

Prospectus :- The document issued to the public by the promoters of a company containing the full particulars of the newly formed business such as plans funds, Name of founders .

فاتورة أصليه -:

Original Invoice :- Final Invoice

وثائق أصليه -:

Original Documents :-

سند -:

Voucher :-