Definition: A Debit Note is a formal written document issued by one party to another in international trade demanding payment of a specific amount, typically issued by a seller, carrier, bank, or agent to a buyer, principal, or client, to recover additional charges, correct invoice amounts, or settle advance payments. Its core functions are: as a debt instrument, specifying the debt amount, reason, and payment deadline; as a basis for accounting treatment, enabling both parties to make accounting entries and reconcile transactions; as evidence for dispute resolution, proving the legitimacy and reasonableness of the debt in the event of a payment dispute. A debit note differs from a commercial invoice in that it does not involve the transfer of ownership of goods and is solely for the confirmation and recovery of monetary transactions.
Definition: A Debit Note is a formal written document issued by one party to another in international trade demanding payment of a specific amount, typically issued by a seller, carrier, bank, or agent to a buyer, principal, or client, to recover additional charges, correct invoice amounts, or settle advance payments. Its core functions are: as a debt instrument, specifying the debt amount, reason, and payment deadline; as a basis for accounting treatment, enabling both parties to make accounting entries and reconcile transactions; as evidence for dispute resolution, proving the legitimacy and reasonableness of the debt in the event of a payment dispute. A debit note differs from a commercial invoice in that it does not involve the transfer of ownership of goods and is solely for the confirmation and recovery of monetary transactions.
🎯 Purpose
Purpose: Debit notes are primarily used in the following scenarios: 1) When a seller incurs additional charges due to the buyer's reasons (such as amendment fees, demurrage, storage fees) and seeks reimbursement from the buyer; 2) When a carrier or freight forwarder collects unpaid freight charges or surcharges from a shipper; 3) When a bank charges a client fees, interest, or advance payments; 4) When a discrepancy in invoice amounts between enterprises requires collection of the difference. The parties involved include: exporters, importers, freight forwarders, shipping companies, banks, and customs brokers. The stages of use cover: cost adjustments during contract performance, discrepancy fee deductions under letters of credit, demurrage settlement in the transportation phase, and clearing of running accounts in daily trade.
Purpose: Debit notes are primarily used in the following scenarios: 1) When a seller incurs additional charges due to the buyer's reasons (such as amendment fees, demurrage, storage fees) and seeks reimbursement from the buyer; 2) When a carrier or freight forwarder collects unpaid freight charges or surcharges from a shipper; 3) When a bank charges a client fees, interest, or advance payments; 4) When a discrepancy in invoice amounts between enterprises requires collection of the difference. The parties involved include: exporters, importers, freight forwarders, shipping companies, banks, and customs brokers. The stages of use cover: cost adjustments during contract performance, discrepancy fee deductions under letters of credit, demurrage settlement in the transportation phase, and clearing of running accounts in daily trade.
📋 Key Fields
Debit Note No.: Fill in a unique identification number, typically compiled by the issuer according to internal rules, such as DN-YYYYMMDD-XXX. The number should be sequential and traceable to facilitate reconciliation and inquiries between both parties.. 常见错误: Duplicate or missing numbers; using the same number as an invoice causing confusion; failure to arrange by year or sequence, resulting in management chaos. Date of Issue: Fill in the date of issuance of the debit note, which typically serves as the basis for interest calculation and the start of the payment period. The Gregorian calendar date should be used, in the format YYYY-MM-DD.. 常见错误: Date earlier than the actual transaction date; date format not conforming to international conventions (e.g., month/day/year confusion); failure to fill in the date making it impossible to determine the payment deadline. Issuer: Fill in the full name, address, contact information, and tax number of the party issuing the debit note. The issuer should be the entity entitled to claim payment, such as the seller, carrier, or bank.. 常见错误: Name inconsistent with the entity on the contract or invoice; incomplete address making delivery impossible; failure to state the tax number or registration number, affecting the other party's bookkeeping. Recipient: Fill in the full name, address, contact information, and tax number of the party being requested to pay. The recipient should be the actual debtor, such as the buyer, principal, or client.. 常见错误: Misspelling of the recipient's name; failure to fill in a detailed address; mistakenly listing the freight forwarder as the consignee, resulting in the wrong target for the claim. Reference Number: Fill in the contract number, invoice number, bill of lading number, or letter of credit number related to this claim, so that the recipient can verify the specific business context.. 常见错误: Missing or incorrect reference number; citing an expired contract number; failure to state the relevant invoice number, making it impossible for the other party to match the accounts. Description of Charges: List in detail the name, reason for occurrence, calculation basis, and amount of each charge. For example: amendment fees, demurrage, bank charges, interest, etc.. 常见错误: Description too general (e.g., "miscellaneous fees"); failure to state the time period during which the charges occurred; unclear calculation basis, leading to disputes. Amount: Fill in the total amount claimed, including currency and amount in both figures and words. The amount should be consistent with the total of the charge details, and the currency must be clearly stated (e.g., USD, EUR).. 常见错误: Inconsistency between figures and words; currency not stated or ambiguous; errors in summing itemized amounts; failure to deduct amounts already paid. Currency: Clearly state the settlement currency, such as USD, EUR, CNY, etc. The currency should be consistent with the settlement currency agreed in the contract or relevant agreement.. 常见错误: Using a currency not agreed in the contract; failure to state the currency symbol; non-standard currency abbreviations (e.g., mixing US$ and USD). Payment Terms: State the payment deadline (e.g., 30 days after sight), payment method (telegraphic transfer, letter of credit, etc.), and receiving account information.. 常见错误: Failure to specify the payment deadline; incorrect receiving account information; payment method inconsistent with the contract, causing the other party to delay payment. Bank Details: Fill in the receiving bank name, SWIFT code, account number, account name, etc. Ensure the information is accurate so that the other party can arrange payment.. 常见错误: Incorrect SWIFT code; account number not matching the account name; failure to state intermediary bank information, causing remittance failure. Reason for Debit: Briefly explain the reason for issuing the debit note, such as "collecting charges incurred due to the buyer's request for amendment" or "settling advance payment of port demurrage charges.". 常见错误: Unclear description of the reason; failure to cite relevant contract clauses; failure to attach supporting documents. Supporting Documents: List the attached supporting documents, such as invoice copies, expense receipts, contract clauses, correspondence, etc., to prove the reasonableness of the claim.. 常见错误: Failure to attach supporting documents; incomplete documents; documents not directly related to the claimed amount. Authorized Signature: Signed or stamped by an authorized person of the issuer to ensure the legal validity of the debit note. The signatory should have the appropriate authority.. 常见错误: No signature or stamp; signatory not authorized to represent the company; use of electronic signature not recognized by the other party. Remarks: Fill in other matters that need to be explained, such as "This debit note is the final settlement" or "Please do not pay twice.". 常见错误: Remarks contradicting the main text; failure to state "final" causing misunderstanding by the other party; omission of important notes.
Debit Note No.
Fill in a unique identification number, typically compiled by the issuer according to internal rules, such as DN-YYYYMMDD-XXX. The number should be sequential and traceable to facilitate reconciliation and inquiries between both parties.
⚠️ Duplicate or missing numbers; using the same number as an invoice causing confusion; failure to arrange by year or sequence, resulting in management chaos.
Date of Issue
Fill in the date of issuance of the debit note, which typically serves as the basis for interest calculation and the start of the payment period. The Gregorian calendar date should be used, in the format YYYY-MM-DD.
⚠️ Date earlier than the actual transaction date; date format not conforming to international conventions (e.g., month/day/year confusion); failure to fill in the date making it impossible to determine the payment deadline.
Issuer
Fill in the full name, address, contact information, and tax number of the party issuing the debit note. The issuer should be the entity entitled to claim payment, such as the seller, carrier, or bank.
⚠️ Name inconsistent with the entity on the contract or invoice; incomplete address making delivery impossible; failure to state the tax number or registration number, affecting the other party's bookkeeping.
Recipient
Fill in the full name, address, contact information, and tax number of the party being requested to pay. The recipient should be the actual debtor, such as the buyer, principal, or client.
⚠️ Misspelling of the recipient's name; failure to fill in a detailed address; mistakenly listing the freight forwarder as the consignee, resulting in the wrong target for the claim.
Reference Number
Fill in the contract number, invoice number, bill of lading number, or letter of credit number related to this claim, so that the recipient can verify the specific business context.
⚠️ Missing or incorrect reference number; citing an expired contract number; failure to state the relevant invoice number, making it impossible for the other party to match the accounts.
Description of Charges
List in detail the name, reason for occurrence, calculation basis, and amount of each charge. For example: amendment fees, demurrage, bank charges, interest, etc.
⚠️ Description too general (e.g., "miscellaneous fees"); failure to state the time period during which the charges occurred; unclear calculation basis, leading to disputes.
Amount
Fill in the total amount claimed, including currency and amount in both figures and words. The amount should be consistent with the total of the charge details, and the currency must be clearly stated (e.g., USD, EUR).
⚠️ Inconsistency between figures and words; currency not stated or ambiguous; errors in summing itemized amounts; failure to deduct amounts already paid.
Currency
Clearly state the settlement currency, such as USD, EUR, CNY, etc. The currency should be consistent with the settlement currency agreed in the contract or relevant agreement.
⚠️ Using a currency not agreed in the contract; failure to state the currency symbol; non-standard currency abbreviations (e.g., mixing US$ and USD).
Payment Terms
State the payment deadline (e.g., 30 days after sight), payment method (telegraphic transfer, letter of credit, etc.), and receiving account information.
⚠️ Failure to specify the payment deadline; incorrect receiving account information; payment method inconsistent with the contract, causing the other party to delay payment.
Bank Details
Fill in the receiving bank name, SWIFT code, account number, account name, etc. Ensure the information is accurate so that the other party can arrange payment.
⚠️ Incorrect SWIFT code; account number not matching the account name; failure to state intermediary bank information, causing remittance failure.
Reason for Debit
Briefly explain the reason for issuing the debit note, such as "collecting charges incurred due to the buyer's request for amendment" or "settling advance payment of port demurrage charges."
⚠️ Unclear description of the reason; failure to cite relevant contract clauses; failure to attach supporting documents.
Supporting Documents
List the attached supporting documents, such as invoice copies, expense receipts, contract clauses, correspondence, etc., to prove the reasonableness of the claim.
⚠️ Failure to attach supporting documents; incomplete documents; documents not directly related to the claimed amount.
Authorized Signature
Signed or stamped by an authorized person of the issuer to ensure the legal validity of the debit note. The signatory should have the appropriate authority.
⚠️ No signature or stamp; signatory not authorized to represent the company; use of electronic signature not recognized by the other party.
Remarks
Fill in other matters that need to be explained, such as "This debit note is the final settlement" or "Please do not pay twice."
⚠️ Remarks contradicting the main text; failure to state "final" causing misunderstanding by the other party; omission of important notes.
⚠️ Common Mistakes
Failure to distinguish between a debit note and a commercial invoice: A debit note is only used for monetary claims and cannot be used as a document for customs declaration or tax refund; misuse can lead to tax risks. Amount calculation errors: Errors in summing itemized amounts, mixing currencies, failure to deduct advance payments or discounts, causing the other party to refuse payment or resulting in disputes. Missing or incorrect reference numbers: Failure to cite contract numbers, invoice numbers, or bill of lading numbers, making it impossible for the recipient to verify the business context and delaying payment. Unclear payment terms: Failure to state the payment deadline, receiving account, or payment method, making it impossible for the other party to arrange payment in a timely manner. Insufficient supporting documents: Failure to attach expense receipts, contract clauses, and other supporting documents; the claim lacks basis and is easily questioned by the other party. Missing signature or stamp: A debit note without authorized signature or stamp has no legal validity, and the other party may refuse to acknowledge it. Currency inconsistent with the contract: Using a currency not agreed in the contract, resulting in exchange rate losses or refusal of payment by the other party. Failure to state "final" or "estimated": If it is an estimated charge, failure to label it may cause the other party to mistakenly believe it is the final amount, leading to subsequent disputes.
⚠️ Failure to distinguish between a debit note and a commercial invoice: A debit note is only used for monetary claims and cannot be used as a document for customs declaration or tax refund; misuse can lead to tax risks.
⚠️ Amount calculation errors: Errors in summing itemized amounts, mixing currencies, failure to deduct advance payments or discounts, causing the other party to refuse payment or resulting in disputes.
⚠️ Missing or incorrect reference numbers: Failure to cite contract numbers, invoice numbers, or bill of lading numbers, making it impossible for the recipient to verify the business context and delaying payment.
⚠️ Unclear payment terms: Failure to state the payment deadline, receiving account, or payment method, making it impossible for the other party to arrange payment in a timely manner.
⚠️ Insufficient supporting documents: Failure to attach expense receipts, contract clauses, and other supporting documents; the claim lacks basis and is easily questioned by the other party.
⚠️ Missing signature or stamp: A debit note without authorized signature or stamp has no legal validity, and the other party may refuse to acknowledge it.
⚠️ Currency inconsistent with the contract: Using a currency not agreed in the contract, resulting in exchange rate losses or refusal of payment by the other party.
⚠️ Failure to state "final" or "estimated": If it is an estimated charge, failure to label it may cause the other party to mistakenly believe it is the final amount, leading to subsequent disputes.
🌍 Country Requirements
United States: U.S. customs and tax authorities require that debit notes used for tariff adjustments or tax refunds must be consistent with commercial invoice and customs declaration data, and must state the relevant customs codes. If anti-dumping/countervailing duties are involved, additional special explanations are required. It is recommended to state "For customs purposes only" or "Not for resale" on the document. The specific format is subject to the latest announcements of U.S. Customs. European Union: EU countries require that debit notes must include a VAT number and comply with the EU VAT Directive. If used for cross-border service fee claims, the reverse charge mechanism must be stated. The document language must be the local official language or English. Specific compliance requirements are subject to the latest announcements of the EU and individual member states. Japan: Japan requires that debit notes be written in Japanese or English and state the consumption tax treatment. If import charges are involved, they must be linked to the tax payment notice from Japanese customs. The document must include the issuer's registration number (such as corporate number). Specific regulations are subject to the latest announcements of the National Tax Agency of Japan. South Korea: South Korea requires that debit notes must include the business license number and electronic tax invoice number (if applicable). When used for customs fee claims, they must be linked to the import declaration number of Korean customs. The document must be completed in Korean or English. Specific requirements are subject to the latest announcements of the Korea Customs Service. Middle East (Saudi Arabia/UAE): Saudi Arabia and the UAE require that debit notes be notarized or certified by the chamber of commerce, and must be accompanied by an Arabic translation. Saudi Arabia also requires the VAT number and customs codes to be stated. Some free zones in the UAE require documents to be certified by the local embassy. Specific requirements are subject to the latest announcements of local customs and chambers of commerce. Brazil: Brazil requires that debit notes must include the CNPJ (corporate tax number) and NCM code (merchandise code). If used for import fee claims, they must be consistent with the data in the Brazilian Foreign Trade Integrated System (SISCOMEX). The document must be completed in Portuguese. Specific requirements are subject to the latest announcements of the Brazilian Federal Revenue Service. India: India requires that debit notes state the GSTIN (Goods and Services Tax Identification Number) and HSN code (if applicable). When used for customs fee claims, they must be linked to the Bill of Entry of Indian customs. The document must be completed in English and marked "For customs purposes." Specific requirements are subject to the latest announcements of the Central Board of Indirect Taxes and Customs of India. Russia: Russia requires that debit notes must include the INN (Taxpayer Identification Number) and KPP (Registration Reason Code). If used for customs fee claims, they must be linked to the customs declaration number of Russian customs. The document must be completed in Russian or English, with a copy of the contract attached. Specific requirements are subject to the latest announcements of the Federal Customs Service of Russia.
United States
U.S. customs and tax authorities require that debit notes used for tariff adjustments or tax refunds must be consistent with commercial invoice and customs declaration data, and must state the relevant customs codes. If anti-dumping/countervailing duties are involved, additional special explanations are required. It is recommended to state "For customs purposes only" or "Not for resale" on the document. The specific format is subject to the latest announcements of U.S. Customs.
European Union
EU countries require that debit notes must include a VAT number and comply with the EU VAT Directive. If used for cross-border service fee claims, the reverse charge mechanism must be stated. The document language must be the local official language or English. Specific compliance requirements are subject to the latest announcements of the EU and individual member states.
Japan
Japan requires that debit notes be written in Japanese or English and state the consumption tax treatment. If import charges are involved, they must be linked to the tax payment notice from Japanese customs. The document must include the issuer's registration number (such as corporate number). Specific regulations are subject to the latest announcements of the National Tax Agency of Japan.
South Korea
South Korea requires that debit notes must include the business license number and electronic tax invoice number (if applicable). When used for customs fee claims, they must be linked to the import declaration number of Korean customs. The document must be completed in Korean or English. Specific requirements are subject to the latest announcements of the Korea Customs Service.
Middle East (Saudi Arabia/UAE)
Saudi Arabia and the UAE require that debit notes be notarized or certified by the chamber of commerce, and must be accompanied by an Arabic translation. Saudi Arabia also requires the VAT number and customs codes to be stated. Some free zones in the UAE require documents to be certified by the local embassy. Specific requirements are subject to the latest announcements of local customs and chambers of commerce.
Brazil
Brazil requires that debit notes must include the CNPJ (corporate tax number) and NCM code (merchandise code). If used for import fee claims, they must be consistent with the data in the Brazilian Foreign Trade Integrated System (SISCOMEX). The document must be completed in Portuguese. Specific requirements are subject to the latest announcements of the Brazilian Federal Revenue Service.
India
India requires that debit notes state the GSTIN (Goods and Services Tax Identification Number) and HSN code (if applicable). When used for customs fee claims, they must be linked to the Bill of Entry of Indian customs. The document must be completed in English and marked "For customs purposes." Specific requirements are subject to the latest announcements of the Central Board of Indirect Taxes and Customs of India.
Russia
Russia requires that debit notes must include the INN (Taxpayer Identification Number) and KPP (Registration Reason Code). If used for customs fee claims, they must be linked to the customs declaration number of Russian customs. The document must be completed in Russian or English, with a copy of the contract attached. Specific requirements are subject to the latest announcements of the Federal Customs Service of Russia.
❓ FAQ
What is the difference between a debit note and a commercial invoice?: A commercial invoice is a comprehensive record of the seller's sale of goods, used for customs declaration, tax refund, and settlement; a debit note is only used to claim additional charges or adjust amounts, does not involve the transfer of ownership of goods, and cannot be used as a document for customs declaration or tax refund. The two are fundamentally different in format, content, and purpose. Does a debit note require signatures from both parties?: Typically, only the authorized signature or stamp of the issuer is required for it to take effect. However, if the contract stipulates that both parties must confirm, the recipient should also sign. To enhance legal validity, it is recommended that the issuer retain a specimen signature and state on the document that "This document takes effect upon signature by the issuer." How is the payment deadline for a debit note determined?: The payment deadline should be clearly stated on the document, such as "30 days after sight" or "within 15 days after the date of issue." If not stated, it is typically executed according to the contract agreement or industry practice. It is recommended to confirm with the other party before issuance to avoid disputes. Can a debit note be used for letter of credit settlement?: Yes, but it must comply with the terms of the letter of credit. If the letter of credit stipulates that charges are borne by the buyer, the seller can claim payment from the buyer through a debit note, but attention should be paid to the possibility that the letter of credit may require a specific format or a designated bank. It is recommended to consult the bank before presenting documents. What should be done if a debit note is lost?: The issuer may reissue a copy, but it must be marked "Reissued" and re-signed. If legal proceedings are involved, it is recommended to retain the original issuance records and mailing receipts. The recipient should keep the original document properly for tax or audit verification. Does a debit note require stamp duty?: Regulations vary by country. China currently generally does not impose stamp duty on debit notes, but if they fall under taxable documents (such as loan contracts), stamp duty is required. It is recommended to consult the local tax authority and rely on the latest policies. Can the amount on a debit note be modified?: Yes, it can be modified, but a correction stamp or signature confirmation from the issuer must be affixed at the modification, along with the date of modification. If it has already been sent, a new one should be issued with a note stating "Original voided." Avoid alterations that may cause disputes over legal validity. What is the difference between a debit note and a credit note?: A debit note is a claim document requesting payment from the other party, increasing receivables; a credit note is a notice to the other party that their payable amount will be reduced, typically used for refunds, discounts, or correcting overcharges. The two operate in opposite directions and should be used according to the actual business situation.
Q: What is the difference between a debit note and a commercial invoice?
A: A commercial invoice is a comprehensive record of the seller's sale of goods, used for customs declaration, tax refund, and settlement; a debit note is only used to claim additional charges or adjust amounts, does not involve the transfer of ownership of goods, and cannot be used as a document for customs declaration or tax refund. The two are fundamentally different in format, content, and purpose.
Q: Does a debit note require signatures from both parties?
A: Typically, only the authorized signature or stamp of the issuer is required for it to take effect. However, if the contract stipulates that both parties must confirm, the recipient should also sign. To enhance legal validity, it is recommended that the issuer retain a specimen signature and state on the document that "This document takes effect upon signature by the issuer."
Q: How is the payment deadline for a debit note determined?
A: The payment deadline should be clearly stated on the document, such as "30 days after sight" or "within 15 days after the date of issue." If not stated, it is typically executed according to the contract agreement or industry practice. It is recommended to confirm with the other party before issuance to avoid disputes.
Q: Can a debit note be used for letter of credit settlement?
A: Yes, but it must comply with the terms of the letter of credit. If the letter of credit stipulates that charges are borne by the buyer, the seller can claim payment from the buyer through a debit note, but attention should be paid to the possibility that the letter of credit may require a specific format or a designated bank. It is recommended to consult the bank before presenting documents.
Q: What should be done if a debit note is lost?
A: The issuer may reissue a copy, but it must be marked "Reissued" and re-signed. If legal proceedings are involved, it is recommended to retain the original issuance records and mailing receipts. The recipient should keep the original document properly for tax or audit verification.
Q: Does a debit note require stamp duty?
A: Regulations vary by country. China currently generally does not impose stamp duty on debit notes, but if they fall under taxable documents (such as loan contracts), stamp duty is required. It is recommended to consult the local tax authority and rely on the latest policies.
Q: Can the amount on a debit note be modified?
A: Yes, it can be modified, but a correction stamp or signature confirmation from the issuer must be affixed at the modification, along with the date of modification. If it has already been sent, a new one should be issued with a note stating "Original voided." Avoid alterations that may cause disputes over legal validity.
Q: What is the difference between a debit note and a credit note?
A: A debit note is a claim document requesting payment from the other party, increasing receivables; a credit note is a notice to the other party that their payable amount will be reduced, typically used for refunds, discounts, or correcting overcharges. The two operate in opposite directions and should be used according to the actual business situation.
📝 Sample
[Debit Note - Complete Filling Sample]
Debit Note No.: DN-20260915-018
Date of Issue: 2026-09-15
Issuer: Shenzhen Yuanhang Import & Export Co., Ltd., Room 1806, Building A, Haiyun Plaza, 88 Binhe Avenue, Futian District, Shenzhen, Guangdong, China. Tel: +86-755-8823-6678. Email: accounts@yuanhangtrade.com. Tax ID: 91440300MA5F8N2K7P.
Recipient: Pacific Crest Trading LLC, 2450 Harborview Drive, Suite 310, Seattle, WA 98101, United States. Tel: +1-206-555-0187. Email: ap@pacificcresttrading.com. Tax ID: 91-3847265.
Reference Number: Contract No. YH-PC-2026-0412; Commercial Invoice No. YHCI-20260728-09; B/L No. COSU6389271450
Description of Charges:
1. Amendment fee for B/L consignee change requested by buyer after vessel departure: USD 85.00
2. Container demurrage at destination port from 2026-08-18 to 2026-08-24, 6 days at USD 45.00/day: USD 270.00
3. Bank handling charge for amendment of Letter of Credit No. LC2026US7788: USD 120.00
4. Interest on overdue balance from 2026-08-01 to 2026-09-15, 45 days at 5.5% p.a. on USD 12,000.00: USD 81.37
Amount: USD 556.37 (SAY US DOLLARS FIVE HUNDRED FIFTY-SIX AND CENTS THIRTY-SEVEN ONLY)
Currency: USD
Payment Terms: Net 30 days from date of issue. Payment by T/T to the bank account below. Please quote Debit Note No. DN-20260915-018 in the remittance instruction.
Bank Details: Bank Name: Bank of China, Shenzhen Futian Sub-branch; SWIFT Code: BKCHCNBJ45A; Account Name: Shenzhen Yuanhang Import & Export Co., Ltd.; Account No.: 7654 3210 0088 6612; Bank Address: 1001 Shennan Boulevard, Futian District, Shenzhen, China.
Reason for Debit: To recover additional charges incurred due to buyer-requested B/L amendment, destination port demurrage, LC amendment bank fee, and interest on overdue payment under Contract No. YH-PC-2026-0412.
Supporting Documents: 1. Copy of Commercial Invoice No. YHCI-20260728-09; 2. Carrier debit note for B/L amendment; 3. Terminal demurrage invoice; 4. Bank debit advice for LC amendment; 5. Email correspondence dated 2026-08-10 confirming buyer's amendment request; 6. Statement of account showing overdue balance.
Authorized Signature: __________________________
Li Wenhao, Finance Manager, Shenzhen Yuanhang Import & Export Co., Ltd.
Date: 2026-09-15
Remarks: This debit note is issued for final settlement of the above charges. Please do not duplicate payment if already remitted under separate cover. Kindly send remittance advice to accounts@yuanhangtrade.com.
The above is a sample. Actual completion shall be subject to the L/C, contract, and importing country's requirements.
[Debit Note - Complete Filling Sample]
Debit Note No.: DN-20260915-018
Date of Issue: 2026-09-15
Issuer: Shenzhen Yuanhang Import & Export Co., Ltd., Room 1806, Building A, Haiyun Plaza, 88 Binhe Avenue, Futian District, Shenzhen, Guangdong, China. Tel: +86-755-8823-6678. Email: accounts@yuanhangtrade.com. Tax ID: 91440300MA5F8N2K7P.
Recipient: Pacific Crest Trading LLC, 2450 Harborview Drive, Suite 310, Seattle, WA 98101, United States. Tel: +1-206-555-0187. Email: ap@pacificcresttrading.com. Tax ID: 91-3847265.
Reference Number: Contract No. YH-PC-2026-0412; Commercial Invoice No. YHCI-20260728-09; B/L No. COSU6389271450
Description of Charges:
1. Amendment fee for B/L consignee change requested by buyer after vessel departure: USD 85.00
2. Container demurrage at destination port from 2026-08-18 to 2026-08-24, 6 days at USD 45.00/day: USD 270.00
3. Bank handling charge for amendment of Letter of Credit No. LC2026US7788: USD 120.00
4. Interest on overdue balance from 2026-08-01 to 2026-09-15, 45 days at 5.5% p.a. on USD 12,000.00: USD 81.37
Amount: USD 556.37 (SAY US DOLLARS FIVE HUNDRED FIFTY-SIX AND CENTS THIRTY-SEVEN ONLY)
Currency: USD
Payment Terms: Net 30 days from date of issue. Payment by T/T to the bank account below. Please quote Debit Note No. DN-20260915-018 in the remittance instruction.
Bank Details: Bank Name: Bank of China, Shenzhen Futian Sub-branch; SWIFT Code: BKCHCNBJ45A; Account Name: Shenzhen Yuanhang Import & Export Co., Ltd.; Account No.: 7654 3210 0088 6612; Bank Address: 1001 Shennan Boulevard, Futian District, Shenzhen, China.
Reason for Debit: To recover additional charges incurred due to buyer-requested B/L amendment, destination port demurrage, LC amendment bank fee, and interest on overdue payment under Contract No. YH-PC-2026-0412.
Supporting Documents: 1. Copy of Commercial Invoice No. YHCI-20260728-09; 2. Carrier debit note for B/L amendment; 3. Terminal demurrage invoice; 4. Bank debit advice for LC amendment; 5. Email correspondence dated 2026-08-10 confirming buyer's amendment request; 6. Statement of account showing overdue balance.
Authorized Signature: __________________________
Li Wenhao, Finance Manager, Shenzhen Yuanhang Import & Export Co., Ltd.
Date: 2026-09-15
Remarks: This debit note is issued for final settlement of the above charges. Please do not duplicate payment if already remitted under separate cover. Kindly send remittance advice to accounts@yuanhangtrade.com.
The above is a sample. Actual completion shall be subject to the L/C, contract, and importing country's requirements.
📥 Download Word Template
Editable after download. Fill in your company info, convert to PDF or use directly.
⚠️ This page is for reference only. Customs regulations may change; please refer to the latest announcement of local customs brokers or customs authorities.