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1、-审核修改信用证-第 8 页练习单元1：审证和改证业务操作第1题题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求相关说明世格公司与加拿大NEO公司达成交易后，2006年4月8日，世格公司收到NEO公司通过加拿大皇家银行开来的编号为01/0501-FCT的信开本信用证。试根据SHDS03027出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。1、合同销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI C
2、HINA编号NO.:SHDS03027日期DATE:APR.03, 2006地点SIGNED IN:SHANGHAI买方BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及规格Commodity & Specification2
3、. 数量Quantity3. 单价及价格条款Unit Price & Trade Terms4. 金额AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea SetDS220120-Piece Dinnerware SetDS450445-Piece Dinnerware SetDS512095-Piece Dinnerware Set542SETS800SETS443SETS254SETSTotal:2039SETS允许With10%溢短装，由卖方决定More or less of ship
4、ment allowed at the sellers option5.总值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.6.包装PackingDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.TOTAL: 1639 CARTONS.7.唛头Shipping MarksAT BUYERS OPTION.8.装运期及运输方式Time o
5、f Shipment & means of TransportationTO BE EFFECTED BEFORE THE END OF APRIL 2006 WITH PARTIAL SHIPMENT AND ALLOWED AND TRANSHIPMENT ALLOWED.9.装运港及目的地Port of Loading & DestinationFROM: SHANGHAITO: TORONTO10.保险InsuranceTHE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 11
6、0% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981.11.付款方式Terms of PaymentTHE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2006 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12.备注RemarksThe BuyerThe Sel
7、lerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)2、信用证THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADACONFIRMATION OF TELEX/CABLE PER-ADVISEDTELEX NO. 4720688 CADATE: APR 8, 2006PLACE:VANCOUVERIRREVOCABLE DOCUMENT
8、ARY CREDITCREDIT NUMBER: 01/0501-FCTADVISING BANKS REF. NO.ADVISING BANK:SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200602, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHI
9、NA AMOUNT:USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE: MAY 15, 2006FOR NEGOTIATION IN BENEFCIARY 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 US ACCOMPANIED BY
10、 THE FOLLOWING DOCUMENTS:+SIGNED COMMERCIAL INVOICE AND 3 COPIED.+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 SHOWING FREIGHT PREPAI
11、D 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 110 PERCENT OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982.+BEN
12、EFICIARYS CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS151130-PIECE DINNERWARE AND TEA SET, 542SETSDS220120-PIECE DINNERWARE SET, 800SETS,DS45044
13、5-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERWARE SET, 254SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT HSDS03027 DATED APR. 3, 2006 FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOTORONTOLATESTAPRIL 30,2006PARTIAL SHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTS TO BE PRESENTED
14、FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT, 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 OF BENEFICIARY.+ALL GOODS MUST BE SHIPPE
15、D IN ONE 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 US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS.DR
16、AFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED U
17、PON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.David JoneYours Very Truly,Joanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE第2题题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求相关说明2
18、006年3月22日，中国银行江苏省分行通知世格公司收到NEO公司通过利雅得银行开来的编号为0011LC123756的信用证电开本。试根据NEO2006026出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。1、合同销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363编号NO.:NEO2006026日期DATE:Feb. 28,
19、 2006地点SIGNED IN:NANJING, CHINA买方BUYER:NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及规格Commodity & S
20、pecification2. 数量Quantity3. 单价及价格条款Unit Price & Trade Terms4. 金额AmountCFR DAMMAM PORT, SAUDI ARABIAABOUT 1700 CARTONS CANNED MUSRHOOMS PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.1700CARTONSUSDTotal:1700CARTONS允许With溢短装，由卖方决定More or less of shipmen
21、t allowed at the sellers option5.总值Total ValueUSD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.6.包装PackingEXPORTED BROWN CARTON7.唛头Shipping MarksROSE BRAND178/2006RIYADH8.装运期及运输方式Time of Shipment & means of TransportationNot Later Than Apr.30, 2006 BY VESSEL9.装运港及目的地Port of Loading & DestinationFrom
22、 : SHANGHAI PORT, CHINATo : DAMMAM PORT, SAUDI ARABIA10.保险InsuranceTO BE COVERED BY THE BUYER.11.付款方式Terms of PaymentThe Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for nego
23、tiation in China until the 15th day after the date of shipment.12.备注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO., LTD.(signature)(signature)2、信用证2006MAR22 09:18:11LOGICAL TERMINALE102MT S700 ISSUE OF A DOCUMENTARY CREDITPAGE00001FUNCMSG700UMR06881051BASIC HEADERF 01 BKCHCNBJA94
24、0 0588 550628APPLICATION HEADER0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)USER HEADERSERVICE CODE 103: (银行盖信用证通知专用章)BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT*40 AIRR
25、EVOCABLEDOC. CREDIT NUMBER*200011LC123756DATE OF ISSUE31 C060320DATE/PLACE EXP.*31 DDATE 060505 PLACE CHINAAPPLICANT*50NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213BENEFICIARY*59DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJI
26、NG 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363AMOUNT*32 BCURRENCY USD AMOUNT 13260,AVAILABLE WITH/BY*41 DANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .42 CSIGHTDRAWEE42 ARJHISARI*ALRAJHI BANKING AND INVESTMENT *CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTS43 PNOT ALLOWEDTRANSSHIPMENT43 TNO
27、T ALLOWEDLOADING ON BRD44 ACHINA MAIN FORT, CHINA44 BDAMMAM PORT, SAUDI ARABIALATEST SHIPMENT44 C010430GOODS DESCRIPT.45 AABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.DOCS REQUIRED46 ADOCUMENTS REQUIRED:+ SIGNED CO
28、MMERCIAL INVOICE IN TRIPLICATE ORIGINAL AND MUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGES AND TOTAL AMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF AL RAJHI BANKING AND INVESTMENT CORP, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT, INDICATI
29、NG THE FULL NAME, ADDRESS AND TEL NO. OF THE CARRYING VESSELS AGENT AT THE PORT OF DISCHARGE. + PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUSTBE MANUALLY SIGNED.+ INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q. (ENTRY-EXITINSPECTION AND QUARANTINE OF THE PEOOPLES REP. OF CHINA) STATINGGOO
30、DS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF ORIGINDULY CERTIFIED BY C.C.P.I.T.STATING THE NAME OF THE MANUFACTURERS OF PRODUCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.+ THE PRODUCTION DATE OF THE GOODS NOT TO BE EARLIER THAN HALF MONTH AT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE
31、SAME.+ SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT COMPANYS CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND 1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERC
32、ENT COVERINGALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES. DD. CONDITIONS47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITHDISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT.PAYMENT UNDER THE GO
33、ODS WERE APPROVED BY SAUDI GOVERNMENT LAB.CHARGES71 BALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFICIARIES ACCOUNT INCLUDING REIMBURSING, BANK COMMISSION, DISCREPANCY FEE (IF ANY) AND COURIER CHARGES.CONFIRMAT INSTR*49WITHOUTREIMBURS. BANK53 D/ /AL RAJHI BANKING AND INVESTMENT CORPRIYADH (HEAD OFFICE) INS PAYING BANK78DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER.ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKING AND INVESTMENTCOPRORATION RIYADH (HEAD OFFICE)SEND REC INFO72REIMBURSEMENT IS SUBJECT TOICC URR 525TRAILERORDER IS MAC:E55927A4CHK:7B505952829AHOB: