全套单据制作(共30页).doc

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1、精选优质文档-倾情为你奉上根据合同内容审核信用证，指出不符之处，并提出修改意见。第一题：1.买卖双方签署的合同浙江永康剑鼓手工具进出口有限公司ZHEJIANG YK GG HAND TOOL I/E CO., LTD.296 HUAYANG ROAD, YONGKANG CITY ZHEJIANG, CHINA销售确认书SALES CONFIRMATIONTo:SAYID TOOL ENTERPRISESS/C No.:YKGG753 TARRAGONA ROADDate:09 JUNE 2008DURBAN SOUTH AFRICAPlace:YONGKANG, CHINADear Sirs

2、:We hereby confirm having sold to you the following goods on terms and conditions as specified below:Description of Goods and PackingQuantityUnit PriceTotal AmountHAND TOOLSCIFC5 DURBAN10PCS COMBINATION SPANNER1200SETSUSD11.00USD13200.0012PCS DOUBLE OFFSET RING SPANNER1000SETSUSD12.50USD12500.002200

3、SETSLESS 5%USD25700.00COMM.USD1285.00PACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL IN 1*20 FCL.CIFUSD24415.00Total Amount in words:SAY U. S. DOLLARS TWENTY FOUR THOUSAND FOUR HUNDRED AND FIFTEEN ONLY.Port of loading:NINGBO / SHANGHAIPort of discharge:DURBAN, SOUTH AFRICATime of Shipment:ON OR BEFORE

4、 16 JULY 2008Partial:NOT ALLOWEDTransshipment:ALLOWEDInsurance:TO BE EFFECTED BY THE SELLER FOR 110 PCT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER ICC（A） DATED 01/01/1982Terms of Payment:BY CONFIRMED AND IRREVOCABLE LETTER OF CREDIT IN FAVOUR OF THE SELLER TO BE AVAILABLE BY SIGHT D

5、RAFTS AND TO BE OPENED AND REACH CHINA ON OR BEFORE 13 JUN. 2008 REMAINING VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE TIME OF SHIPMENTInspection:INSPECTED BY CIQShipping Marks:AS PER SELLERS OPTIONDocuments required:MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATEFULL SET CLEAN ON

6、BOARD BILL OF LADING MADE OUT TO ORDER AND BLANK ENDOURSED NOTIFY THE BUYERINSURANCE POLICY IN DUPLICATEINSPECTION CERTIFICATE ISSUED BY CIQPACKING LIST IN TRIPLICATECERTIFICATE OF ORIGINThe Seller:The Buyer:Zhejiang YK GG Hand Tool I/E Co., Ltd.Sayid Tool Enterprises李四Mohamed Sayid2.进口国开来的有错误的信用证IS

7、SUING BANK: NATIONAL BANK OF SOUTH AFRICA, DURBANADVISING BANK: BANK OF CHINA, ZHEJIANG BRANCHSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: NBB08-06-287 DATE OF ISSUE 31C: EXPIRY *31D: DATE PLACE AT DURBANAPPLICANT *50: SAYID TOOL ENTERPRISES753 TARRAGONA RO

8、ADDURBAN SOUTH AFRICA BENEFICIARY *59: ZHENJIANG YK GG HAND TOOL I/E CO., LTD.269 HUAYANG ROAD ZHEJIANG CHINAAMOUNT *32B: CURRENCY USD AMOUNT 25700.00AVAILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT 42C: AT SIGHT FOR FULL INVOICE VALUEDRAWEE 42D: NATIONAL BANK OF SOUTH AFRICADURBAN PARTIAL SHI

9、PMENT 43P: NOT ALLOWEDTRANSSHIPMENT 43T: ALLOWED PORT OF LOADING 44E: NINGBO / SHANGHAIPORT OF DISCHARGE 44F: DURBAN SOUTH AFRICALATEST DATE OF SHIP. 44C: DESCRIPTION OF GOODS 45A: HAND TOOLS AS PER S/C NO. YKGGCIFC5 DURBAN10PCS COMBINATION SPANNER 1200SETS, USD11.00PER SET12PCS DOUBLE OFFSET RING S

10、PANNER 1000SETS, USD12.50 PER SETPACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL INONE 20 FEET FULL CONTAINER LOAD.DOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE IN THREE COPIES +FULL SET CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER MARKED FREIGHT COLLECT NOTIFY APPLICANT+PACKING LIST IN T

11、HREE COPIES+CERTIFICATE OF ORIGIN GSP FORM A IN ONE COPIES + INSPECTION CERTIFICATE FOR QUALITY ISSUED BY ENTRY-EXIT INSPECTION AND QUARANTINE OF THE PEOPLES REPUBLIC OF CHINA+BENEFICIARYS CERTIFICATE STATING THAT EACH COPY OF INVOICE, BILL OF LADING AND PACKING LIST HAVE BEEN SENT TO APPLICANT IMME

12、DIATELY AFTER SHIPMENTADDITIONAL COND. 47A:+DOCUMENTS PRESENTED WITH DISCREPANCY WHETHER INDICATED OR FOUND IS SUBJECT TO A HANDLING FEE OF USD50.00 WHICH IS PAYABLE BY THE BENEFICIARY AND WILL BE DEDUCTED FROM PROCEEDS UPON NEGOTIATION+THIS CREDIT IS SUBJECT TO THE U. C. P. FOR DOCUMENTARY CREDITS

13、（2007 REVISION） ICC PUBLICATION NO 600 DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE SOUTH AFRICA ARE FOR ACCOUNT OF THE BENEFICIARY PRESENTATION PERIOD 48: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUME

14、NTS IN ORDER AT OUR COUNTER, WE SHALL REMIT IN ACCORDANCE WITH THE NEGOTIATING BANKS INSTRUCTION IN THE SAME CURRENCY OF THE CREDIT SEND. TO REC. INFO. 72: DOCUMENTS TO BE DISPATCHED BY COURIER SERVICE IN ONE LOT TO NATIONAL BANK OF SOUTH AFRICA, TRADE SERVICES, 109 ORANGE STREET DURBAN, SOUTH AFRIC

15、A答：发现信用证存在如下问题：（1）40A，信用证种类错，应该是：CONFIRMED AND IRREVOCABLE。（2）31D，信用证到期时间到期地点错，应该是：DATE PLACE IN CHINA。（3）59，受益人名称地址错，ZHENJING应该是ZHEJIANG，269应该是296。（4）32B，信用证金额错，应该是：USD24415.00。（5）45A，中的合同号错，应该是：YKGG（6）46A，中的提单中显示的“FREIGHT COLLECT”错，应该是：FREIGHT PREPAID。（7）46A，中的普惠制产地证GSP FORM A无法提供，因为南非不是给惠国，应该改成C/

16、O。（8）46A，缺少保险单，CIF术语应由卖方提供保险单。 （9）48，交单期错，根据合同应该是15天而不是5天。（10）49，保兑要求错，不应该是“WITHOUT”，而应该显示保兑行的名称及保兑行明确的保兑条款或声明。第二题：合同：SALES CONTRACTThe Seller: Tianjin Yimei International Corp.Contract No. YMAddress: 58 Dongli Road Tianjin，ChinaDate: June 5，2011The Buyer: VALUE TRADING ENTERPRISE，LLCAddress: Rm1008

17、 Green Building KuwaitThis Sales Contract is made by and between the Seller and the Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned goods according to the terms and conditions stipulated below:Description of GoodsQuantityUnit PriceAmountMans Wind BreakerStyle N

18、o. YM082CIFC5 KuwaitColour: Black2500PCSUSD15.10/PCUSD75500.00Khaki2500PCSTOTAL 5000PCSUSD75500.00Total Amount:Say U.S.Dollars Seventy Five Thousand Five Hundred OnlyPacking: 20pcs are packed in one export standard cartonShipping Mark: VALUEORDER NO.A01KUWAITC/No.1-UPTime of Shipment: Before AUG. 10

19、,2011Loading Port and Destination: From Tianjin, China to KuwaitPartial Shipment: Not AllowedTransshipment: AllowedInsurance: To be effected by the seller for 110% invoice value covering All Risks and War Riskas per CIC of PICC dated 01/01/1981Terms of Payment: By L/C at 60 days after sight, reachin

20、g the seller before June 15􀋈2011, andremaining valid for negotiation in China for further 15 days after the effectedshipment. L/C must mention this contract number. L/C advised by BANK OFCHINA. All banking Charges outside China (the mainland of China) are foraccount of the DraweeDocuments:+

21、 Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to orderblank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Origin issued by China Cha

22、mber of CommerceSigned by:THE SELLER:Tianjin Yimei International Corp.JackTHE BUYER:VALUE TRADING ENTERPRISE，LLCJulia信用证：27: SEQUENCE OF TOTAL：1/140A: FORM OF DOCUMENTARY CREDIT：IRREVOCABLE20: DOCUMENTARY CREDIT NUMBER：KR369/0331C: DATE OF ISSUE：40E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND

23、PLACE OF EXPIRY： KUWAIT50: APPLICANT：VALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDING KUWAIT59: BENEFICIARY：TIANJIN YMEI INTERNATIONAL CORP.58 DONGLI ROAD TIANJIN􀋈CHINA32B: CURRENCY CODE, AMOUNT：USD71500.0041A: AVAILABLE WITHBY：BANK OF CHINABY NEGOTIATION42C: DRAFTS AT：90 DAYS AFTER SIGH

24、T42A: DRAWEE: VALUE TRADING ENTERPRISE，LLC43P: PARTIAL SHIPMENTS: NOT ALLOWED43T: TRANSHIPMENT: NOT ALLOWED44E: PORT OF LOADING/AIRPORT OF DEPARTURE: ANY CHINESE PORT44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT44C: LATEST DATE OF SHIPMENT: 45A: DESCRIPTION OF GOODS AND/OR SER

25、VICES: 5000PCS WIND BREAKERSTYLE NO. YM085AS PER ORDER NO.A01 AND S/C NO.YM009AT USD15.10/PC CIF KUWAITPACKED IN CARTON OF 20PCS EACH46A: DOCUMENTS REQUIRED+ SIGNED COMMERCIAL INVOICES IN TRIPLICATE INDICATING LC NO. ANDCONTRACT NO.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TOA

26、PPLICANT AND BLANK ENDORSED MARKED “FREIGHT TO COLLECT”NOTIFYING THE APPLICANT.+ SIGNED PACKING LIST IN TRIPLICATE SHOWING THE FOLLOWING DETAILS:TOTAL NUMBER OF PACKAGES SHIPPED; CONTENT(S) OF PACKAGE(S); GROSSWEIGHT, NET WEIGHT AND MEASUREMENT.+ CERTIFICATE OF ORIGIN ISSUED AND SIGNED OR AUTHENTICA

27、TED BY A LOCALCHAMBER OF COMMERCE LOCATED IN THE EXPORTING COUNTRY.+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120%INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC (1/1/1981).71B: CHARGES: ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OFBENEFICIARY INCLUDING REIMBURS

28、ING CHARGES.答：发现信用证存在如下问题：1. 开证日期与合同不符2. 信用证到期地点规定在科威特，对我方不利，应为在中国到期3. 开证申请人名称错误4. 受益人名称错误，应为YIMEI5. 信用证金额错误，应为USD75500.006. 远期汇票期限错误，应为60 DAYS AFTER SIGHT7. 受票人不应是开证申请人8. 规定不允许转船，与合同不符，应为允许转船9. 装运港的规定“ANY CHINESE PORT”与合同规定的装运港“TIANJIN”不一致10. 最迟装期错误，根据合同应为11. 品名与合同不符12. 款式号与合同不符13. 45A中的合同号错误，应为YM1

29、4. 单价中价格条件与合同不符15. 提单收货人抬头与合同不符16. 提单的运费规定与贸易术语不符17. 保险单据中保险加成率与合同不符，应为110%18. 信用证费用条款不合理，根据合同应为All banking Charges outside China (the mainland of China) are for account of the Drawee第四题、1买卖双方签订的合同如下：上海幸运塑料进出口有限公司SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO., LTD.Unit C 22/F Jing Mao Tower Shanghai, Chin

30、a售货确认书SALES CONFIRMATIONTo:RAMPLASTICS CO., LTD.No.:SL201 HAUK ROAD, MALVIYA NAGAR Date:DEC 18, 2012NEW DELHI INDIAThis sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the under mentioned goods according to the terms and conditions s

31、tipulated below:Marks & No.Description of goodsQuantityUnit PriceAmountPVC STRIPSCIF NHAVA SHEVARAMART. NO. SIZESL201 200mm x 2mm x 50m 120ROLLSUSD86.00USD10320.00N. SHEVA225 200mm x 2mm x 50m 20ROLLSUSD98.00USD1960.00NO. 1-100221 200mm x 2mm x 50m 20ROLLSUSD92.00USD1840.00331 300mm x 3mm x 50m 20RO

32、LLSUSD108.00USD2160.00335 300mm x 3mm x 50m 20ROLLSUSD116.00USD2320.00200ROLLSUSD18600.00Total amount in word: SAY U. S. DOLLARS EIGHTEEN THOUSAND SIX HUNDRED ONLY.Packing: 2 ROLLS PER ONE CARTON, TOTAL 100 CARTONS, AND IN LCL LOAD.Delivery: SEA FREIGHT FROM SHANGHAI CHINA TO NHAVA SHEVA INDIAShipme

33、nt：ON OR BEFORE 28 FEB., 2013 ALLOWING PARTIAL SHIPMENTS AND TRANSSHIPMENTTerms of Payment:BY 100 PERCENT VALUE IRREVOCABLE LETTER OF CREDIT AVAILABLE BY SIGHT DRAFT TO REACH THE SELLERS BEFORE 30 DEC., 2012 MENTIONING THE RE-LATIVE S/C NUMBER AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 1

34、5TH DAYS AFTER THE SHIPMENT VALIDITY.Insurance:TO BE EFFECTED BY THE SELLERS AT 110 PERCENT OF THE INVOICE VALUE COVERINGINSTITUTE CARGO CLAUSE (A) AS PER ICC DATED 01/01/2010.Documents required:1. MANUALLY SIGNED INVOICE IN TRIPLICATE2. DETAILED PACKING LIST IN DUPLICATE3. FULL SET CLEAN ON BOARD B

35、/L MADE OUT TO ORDER OF SHIPPER BLANKENDOURSED NOTIFY THE BUYER4. CERTIFICATE OF ORIGIN IN DUPLICATE5. INSURANCE POLICY IN DUPLICATEBanking charge:ALL BANKING CHARGES OUTSIDE INDIA ARE FOR ACCOUNT OF THE BENEFICIARYThe SellerThe BuyerShanghai Lucky Plastic Imp. & Exp. Co., Ltd.RamPlastics Co., Ltd.顾

36、大平Joe Leahy签署Signature2进口国来的信用证：Form of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: DOC-812-353Date of Issue 31C: Expiry *31 D: Date Place CHINAApplicant *50: RAMPLASTICS CO., LTD.201 HAUK ROAD, MALVIYA NAGAR NEW DELHI INDIAApplicant bank 51A: STATE BANK OF INDIA, NEW DELHIBeneficiary *59:

37、 SHANGHAI LUCK PLASTIC IMP. AND EXP. CORP UNIT C 22/F JING MAO TOWER SHANGHAI CHINA Amount *32B: Currency USD Amount 18,000.00Available with /by *41D: ANY BANKBY NEGOTIATIONDraft at 42C: DRAFTS AT SIGHTFOR FULL INVOICE VALUEDrawee 42A: STATE BANK OF INDIA, NEW DELHI Partial Shipments 43P: NOT ALLOWE

38、DTransshipment 43T: NOT ALLOWEDPort of loading 44E: SHANGHAI CHINAPort of discharge 44F: NHAVA SHEVA INDIALatest date of Ship. 44C: Descript. of Goods 45A:PVC STRIPS FOB SHANGHAI AS PER S/C NO. SL12121Documents required 46A:+ MANUALLY SIGNED INVOICE IN TRIPLICATE SHOWING FOB VALUE FREIGHT CHARGE AND

39、 INSURANCE PREMIUM SEPARATELY+ DETAILED PACKING LIST IN DUPLICATE+ CERTIFICATE OF ORIGIN IN DUPLICATE SHOWING THE NAME OF THE MANUFACTURER+ FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED FREIGHT COLLECT NOTIFY APPLICANT AND ALSO SHOWING THE NAME

40、 ADDRESS TEL NO OF THE CARRIERS AGENT AT THE PORT OF DISCHARGE+ INSURANCE POLICY IN DUPLICATE FOR AT LEAST 120 PCT OF THE INVOICE VALUE COVERING INSTITUTE CARGO CLAUSE (A) AS PER ICC DATED 01/01/2010 AND SHOW THE ACTUAL PREMIUM CHARGE+ ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS SHOULD BE SENT DIRE

41、CTLY TO THE APPLICANT AND A CERTIFICATE AND RELATIVE POST RECEIPT FOR THIS EFFECT IS REQUIREDAdditional Conditions 47A:1ALL DOCUMENTS MUST SHOW THE CREDIT NUMBER 2A DISCREPANCY HANDING FEE OF USD80.00 SHOULD BE DEDUCTED AND INDICATED ON THE BILL SCHEDULE FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS

42、 UNDER THIS CREDIT3THIS DOCUMENTARY CREDIT IS SUBJECT TO U. C. P. 600Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTERTHE DATE OF SHIPMENT，BUT WITHIN THE VALIDITY OFTHE CREDIT Advised through 57A: BANK OF COMMUNICATIONS SHANGHAI BRANCHDetails of Charges 71B: ALL BANKING CHARGES

43、ARE FOR A/C OF THE BENEFICIARYInstruction 78: WE SHALL ARRANGE REMITTANCE OF THE PROCEEDS TO YOU ON RECEIPT OF DOCUMENTS COMPLYING WITH THE TERMS OF THIS L/C CONFIRMING THAT THE DRAFT AMOUNT HAS BEEN ENDORSED ON THIS LETTER OF CREDIT经审核，信用证中的错误有十处：请将答案填写在答题卡上对应序号位置，答案直接写在试卷上无效。(1)59受益人名称错，应该是：SHANGH

44、AI LUCKY PLASTIC IMP. AND EXP. CO., LTD.(2)32B金额错，应该是18,600.00(3)43P分批的要求错，应该是：ALLOWED(4)43T转运要求错，应该是：ALLOWED(5)45A中的贸易术语错，应该是：CIF NHAVA SHEVA(6)45A中的合同错，应该是：SL(7)46A中的提单运费支付情况错，应该是： FREIGHT PREPAID (8)46A中的保险加成错，应该是： AT LEAST 110 PCT (9)48交单期错，应该是： WITHIN 15 DAYS (10)71B银行费用承担者错，根据合同，应该是ALL BANKING

45、 CHARGES OUTSIDE INDIA ARE FOR A/C OF THE BENEFICIARY1. 制单题第一题：根据所给资料缮制商业发票、原产地证明、保险单出口商（托运人）：DAYU CUTTING TOOLS I/E CORP 774 DONG FENG EAST ROAD , TIANJIN , CHINA进口商（收货人）：FAR EASTERN TRADING COMPANY LIMITED 336 LONG STREET, NEW YORK发票日期：2011年5月15日发票号：X118合同后：MK007信用证号：41-19-03装运港：TIANJIN中转港：HONG KONG目的港：NEW YORK运输标志：FETC MK007 NEW YORK C/No.1-UP货名：CUTTING TOOLS数量：1500 SETS包装：纸箱装，每箱3SETS单价：