根據(jù)外銷合同審核信用證

1、題目要求和說明題目名稱信用證審核基本要求根據(jù)提供的外銷合同對信用證進行審核并提出改證要求相關說明世格公司與加拿大 NEO 公司達成交易后， 2009 年 4 月 8 日，世格公司收到 NEO 公司通過加拿大皇家銀行開來的編號為09/0501-FCT 的信開本信用證。試根據(jù)SHDS09027 出口合同對信用證進行審核，指出信用證存在的問題并提出具體的改證要求。銷售合同SALES CONTRACT賣方DESUN TRADING CO.,LTD.編號 NO.:SHDS09027SELLER:29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,日期 DATE:APR.

2、03, 2009SHANGHAI CHINA地點 SIGNED IN:SHANGHAI買方NEO GENERAL TRADING CO.BUYER:#362 JALAN STREET , TORONTO, CANADA買賣雙方同意以下條款達成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1.品名及規(guī)格2. 數(shù)量3. 單價及價格條款4. 金額Commodity & Specifica

3、tionQuantityUnit Price & Trade TermsAmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea Set542SETSUSD23.5012737.00DS220120-Piece Dinnerware Set800SETSUSD20.4016320.00DS450445-Piece Dinnerware Set443SETSUSD23.2010277.60DS512095-Piece Dinnerware Set254SETSUSD30.107645.40Tota

4、l:2039SETS46980.00允許溢短裝，由賣方?jīng)Q定With10% optionMore or less of shipment allowed at the sellers5.總值SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.Total Value6.包裝DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED INPackingCARTONS OF 1 SET EACH ONLY .TOTAL: 1639 CAR

5、TONS.7.嘜頭AT BUYERS OPTION.Shipping Marks8.裝運期及運輸方式TOBE EFFECTEDBEFORETHEENDOFAPRIL2009WITHTime of Shipment & means of TransportationPARTIALSHIPMENTALLOWEDANDTRANSHIPMENTALLOWED.9.裝運港及目的地FROM: SHANGHAIPort of Loading & DestinationTO: TORONTO10.保險THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH

6、& BREAKAGE & WARInsuranceRISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINECARGO OF P .I.C.C. DATED 1/1/1981.11. 付款方式THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009Terms of PaymentVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMEDNT.12.

7、備注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADA CONFIRMATION OF TELEX/CABLE PER-ADVISED TELEX NO. 4720688 CAIRREVOCABLEDOCUMENTARYCREDIT N

8、UMBER: 09/0501-FCTCREDITDATE:APR 8, 2009PLACE:VANCOUVERADVISING BANKS REF. NO.ADVISING BANK:APPLICANT:SHANGHAIAJFINANCENEO GENERAL TRADING CO.CORPORATION#362 JALAN STREET, TORONTO, CANADA59 HONGKONG ROADSHANGHAI 200002, CHINABENEFICIARY:AMOUNT:DESUN TRADING CO.,LTD.USD46,980.0029TH FLOOR KINGSTAR MA

9、NSION,(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)623JINLIN RD., SHANGHAI CHINAEXPIRY DATE: MAY 15, 2009FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON U

10、S ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+ SIGNED COMMERCIAL INVOICE AND 3 COPIES.+ PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE.+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MA

11、RKED“ FREIGHT PREPAID” CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910.+ INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT CIF OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER

12、I.C.C. DATED 1/1/1982.+ BENEFICIARY S CERTIFICAT E CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THEAPPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS151130-PIECE DINNERWARE AND TEA SET, 544ETSDS220120-PIECE DINN

13、ERWARE SET, 800SETS,DS450445-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009. FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMLATESTPARTIALTRANSSHIPMENTSHANGHAITOVANCOUVERAPRIL 30,2009SHIPMENTSPROHIBITEDPROH

14、IBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION.SPECIAL INSTRUCTION: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT O

15、F BENEFICIARY.+ ALL GOODS MUST BE SHIPPED IN FOUR 20CY TO CY CONTAINER AND B/L SHOWING THE SAME.+ THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.+ DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HANDLING FEE OF U

16、S$35.00 TO BE DEDUCTED FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDO ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THA ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS

17、OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.Yours Very Truly,David JoneJoanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE信用證審核結(jié)果

18、信用證號09/0501-FCT合 同 號SHDS09027審證結(jié)果1.信用證大小寫金額不一致，大寫金額錯誤(US DOLLARS FORTYSIX THOUSANDNINE HUNDRED AND EIGHTEENONLY) ， 低 于 合 同 金 額 (USD46980) ， 應 為USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED ANDEIGHTYONLY) 而不是 USD46918 。2.信用證在加拿大到期 (FOR NEGOTIATION INAPPLICANTCOUNTRY) ，易產(chǎn)生逾期，且與合同要求不符，應改在國內(nèi)到期(FOR

19、NEGOTIATIONIN BENEFICIARYCOUNTRY) 。3.加減保率為 30%( FOR 130 PERCENT OF INVOICE VALUE)，高于合同規(guī)定的 10% ，應改為 (FOR 110 PERCENT OF INVOICE VALUE)。4. 合同要求投保的為“中國海洋運輸貨物保險條款”，而信用證投保的為“倫敦協(xié)會貨物保險條款“ A ，適用的條款有誤，應當根據(jù)合同規(guī)定投保。5. 證明裝運貨物數(shù)量與合同有出入，證中規(guī)定而合同中為 DS1151 542 SETS 、 DS5120DS1151 544 SETS 、 DS5120 245 SETS ，254 SETS 。

20、6. 目的港與合同不符。應為多倫多而( TORONTO )不是溫哥華 (VANCOUVER ) 。7. 合同明確規(guī)定允許轉(zhuǎn)運和分批裝運，但信用證中禁止。題目要求和說明題目名稱信用證審核基本要求根據(jù)提供的外銷合同對信用證進行審核并提出改證要求相關說明2009 年 3 月 22 日，中國銀行江蘇省分行通知世格公司收到NEO 公司通過利雅得銀行開來的編號為 0011LC123756 的信用證電開本。 試根據(jù) NEO2009026 出口合同對信用證進行審核，指出信用證存在的問題并提出具體的改證要求。銷貨合同SALES CONTRACT賣方SELLER:買方BUYER:DESUN TRADING CO.

21、, LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004FAX: 0086-25-4711363NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220FAX: 00966-1-4659213編號 NO.:NEO2009026日期 DATE:Feb. 28, 2009地點 SIGNED IN:NANJING,CHINA買賣雙方同意以下條款達成交易：This contract Is

22、 made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.1.品名及規(guī)格2. 數(shù)量3. 單價及價格條款4. 金額Commodity & SpecificationQuantityUnit Price & Trade TermsAmountCFR DAMMAM PORT, SAUDI ARABIAABOUT1700CARTONSCANNED1700CARTONSUSD7.80USD13260.00MUSRHOOMS PIECES &

23、STEMS 24 TINSX 425GRAMSNETWEIGHT (D.W. 227GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.Total:1700CARTONSUSD13260.00允許溢短裝，由賣方?jīng)Q定WithMore or less of shipment allowed at the sellers option5.總值USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.Total Value6.包裝EXPORTED BROWN CARTONPacking7.嘜頭ROSE BRANDShipping Ma

24、rks178/2009RIYADH8. 裝運期及運輸方式Time of Shipment & means of TransportationNot Later Than Apr.30, 2009 BY VESSEL9.裝運港及目的地From : SHANGHAI PORT, CHINAPort of Loading & DestinationTo : DAMMAM PORT, SAUDI ARABIA10.保險TO BE COVERED BY THE BUYER.Insurance11.付款方式The Buyers shall open through a bank acceptable to

25、 the Seller an Irrevocable Letter ofTerms of PaymentCredit payable at sight of reach the seller 30 days before the month of shipment, valid fornegotiation in China until the 15 th day after the date of shipment.12. 備注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO., LTD.(進口商簽字蓋章 )(

26、 出口商簽字蓋章 )2009MAR22 09:18:11 MT S700ISSUE OF A DOCUMENTARY CREDITLOGICAL TERMINAL E102PAGE 00001FUNC MSG700UMR06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROBASIC HEADERF 01 BKCHCNBJA940 0588 550628APPLICATION HEADER0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 155

27、7 N*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)USER HEADERSERVICE CODE103:(銀行蓋信用證通知專用章 )BANK. PRIORITY113:MSG USER REF.108:INFO. FROM CI115:SEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT*40 ANON-TRANSFERABLEDOC. CREDIT NUMBER*200011LC123756DATE OF ISSUE31 C090320APPLICABLE RULES*40

28、UCP LATEST VERSIONEDATE/PLACE EXP .*31 DDATE 090505 PLACE CHINAAPPLICANT*50NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220FAX: 00966-1-4659213BENEFICIARY*59DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004FAX: 0086

29、-25-4711363AMOUNT*32 BCURRENCY USD AMOUNT 13260AVAILABLE WITH/BY*41 DANY BANK IN CHINA,BY NEGOTIATION2009MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECORODRAFTS AT .42 CSIGHTD

30、RAWEE42 ARJHISARI*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTS43 PNOT ALLOWEDTRANSSHIPMENT43 TNOT ALLOWEDPORT OF LOADING44 ECHINA MAIN FORT, CHINAPORT OF DISCHARGE44 FDAMMAM PORT, SAUDI ARABIALATEST SHIPMENT44 C090430GOODS DESCRIPT.45 AABOUT 1700 CARTONSCANNEDMUSRHO

31、OM PIECES & STEMS 24 TINSX 425GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.DOCS REQUIRED46 ADOCUMENTS REQUIRED:+ SIGNED COMMERCIALINVOICEIN TRIPLICATE ORIGINAL AND MUSTSHOWBREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGESAND TOTAL AMOUNT C AND F.+ FULL SET CLEAN O

32、N BOARD BILL OF LADING MADE OUT TO THE ORDER OF AL+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUST BE MANUALLY SIGNED.+ INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q. (ENTRY-EXITINSPECTION AND QUARANTINE OF THE PEOOPLES REP. OF CHINA) STATINGGOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF

33、 ORIGINDULY CERTIFIED BY C.C.P.I.T.STATING THE NAME OF THE MANUFACTURERS OF PRODUCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.+ THEPRODUCTIONDATE OF THEGOODSNOT TO BE EARLIERTHANHALFMONTH AT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.+SHIPMENTTOBEEFFECTEDBYCONTAINERANDBYREGULARE

34、LINE.2009MAR22 09:18:11 MT S700ISSUE OF A DOCUMENTARY CREDITLOGICAL TERMINAL E102PAGE 00001FUNC MSG700UMR06881051MSGACKDWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROSHIPMENTCOMPANYSCERTIFICATETOTHISEFFECTSHOULDTHE DOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND1 COPY I

35、SSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERINGALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES.ACCOMPANYDD. CONDITIONS47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION U