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1、第一部分 信用证审核第一部分 信用证审核第一套一、审证资料1合同销售合同SALES CONTRACTContract No.:ST09E0320Date:Mar. 20, 2009Signed at:ShanghaiSeller:Buyer:SHANGHAI TOOL IMPORT & EXPORT CO., LTD.MAMUT ENTERPRISESAV31, GANXIANG ROAD SHANGHAI, CHINATARRAGONA 75-3ER, BARCELONA, SPAINTel: 021-65756156, Fax: 021-65756155Tel: 024-4536-2453
2、, Fax: 024-4536-2452This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under mentioned goods according to the conditions stipulated below:Commodity and specificationsQuantityUnit PriceAmountHAND TOOLSFOB SHANGHAI9pc Extra Lo
3、ng Hex Key Set1200SETSUSD1.76USD2112.008pc Double Offset Ring Spanner1200SETSUSD3.10USD3720.0012pc Double Offset Ring Spanner800SETSUSD7.50USD6000.0012pc Combination Spanner1200SETSUSD3.55USD4260.0010pc Combination Spanner1000SETSUSD5.80USD5800.00AS PER PROFORMA INVOICE NO. 20090310 DATED MARCH 10,
4、2009TOTAL:5400SETSUSD21892.00Packing:8pc Double Offset Ring SpannerPacked in 1 plastic carton of 16 sets each;9pc Extra Long Hex Key Set, 12pc Combination Spanner and 10pc Combination SpannerPacked in 1 plastic carton of 10 sets each;12pc Double Offset Ring SpannerPacked in 1 plastic carton of 8 set
5、s each.Total packed in 40 container.Delivery from SHANGHAI, CHINA to BARCELONA, SPAINShipping Marks: M. E BARCELONA C/NO. 1-UPTime of Shipment: On or before MAY 10, 2009Partial shipment: Not allowedTransshipment: AllowedTerms of Payment: By 100% Confirmed and Irrevocable Letter of Credit to be avail
6、able at sight drafts, toreach the seller before 10 Apr 2009. The credit must mention this contract and proforma invoice number and advised through Bank of China Shanghai Branch. All banking charges outside the issuing bank are for the account of the seller. Arbitration: Any dispute arising from the
7、execution of or in connection with this contract shall be settled Amicably through negotiation. In case shall then be submitted to China International Economic & TradeArbitration Commission in Shanghai for arbitration in accordance with its arbitration rules. The arbitrationaward is final and bindin
8、g upon both parties. The fee for arbitration shall be borne by losing party unless上海工具进出口有限公司otherwise awarded.The Seller:MANUTENTERPRISESAVThe Buyer:Shanghai Tool Import & Export Co., Ltd.MAMUT ENTERPRISESAV 李莉John Brown签署Signature2信用证SEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLED
9、OC. CREDIT NUMBER *20: 931173DATE OF ISSUE 31C: 090401DATE AND PLACE OF EXPIRY *31D: DATE 090525 PLACE CHINAAPPLICANT *50: MAMUT ENTERPRISESAVTARRAGONA 75-3ERBARCELONA, SPAINISSUING BANK 51A: CREDIT ANDORRAANDORRA LA VELLA, ANDORRABENEFICIARY *59: SHANGHAI TOOL CO., LTD31, GANXIANG ROADSHANGHAI, CHI
10、NAAMOUNT *32B: CURRENCY USD AMOUNT 21829.00AVAILABLE WITH/BY 41D: ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT 42C: AT 30 DAYS AFTER SIGHT DRAWEE 42D: CREDIT ANDORRAANDORRA LA VELLA, ANDORRAPARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDPORT OF LOADING 44E: SHANGHAI CHINAPORT OF DISCHARGE 4
11、4F: BARCELONA SPAINLATEST DATE OF SHIPMENT 44C: 090410DESCRIPTION OF GOODS 45A: HAND TOOLSFOB SHANGHAIDOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE, 1 ORIGINAL AND 4 COPIES +PACKING LIST, 1 ORIGINAL AND 4 COPIES.+CERTIFICATE OF ORIGIN GSP CHINA FORM A+FULL SET CLEAN ON BOARD BILL OF LADING MARKE
12、D FREIGHT PREPAID CONSIGNED TO THE APPLICANT NOTIFY THE SAMEPERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUTADVISED THROUGH 57A: BANK OF CHINA, SHANGHAI BRANCHCHARGES 71B: ALL BANKING CHA
13、RGES OUTSIDE SPAIN ARE FOR ACCOUNT OF BENEFICIARY二审证要求根据销售合同资料审核上述信用证内容，找出信用证内容的不符点，请在下面详细列出：答案：（即蓝色文字）140A，信用证类别错，应该是CONFIRMED AND IRREVOCABLE 259，受益人名称错，应该是SHANGHAI TOOL IMPORT & EXPORT CO., LTD.332B，币制金额错，应该是美元21892442C，汇票期限错，应该是AT SIGHT543P，分批要求错，应该是NOT ALLOWED643T，转运要求错，应该是ALLOWED744C，最晚装运日错，应该
14、是090510845A，货物描述漏内容，应该加上形式发票号码20090310和合同号码ST09E0320946A，单证要求第条，提单中的运费支付情况错，应该是FREIGHT COLLECT1049，保兑要求错，应该加：CONFIRMED BY BANK OF CHINA, SHANGHAI BRANCH第二套一、审证资料1合同上海市进出口贸易公司SHANGHAI IMP. AND EXP. TRADE COMPANY1321 ZHONGSHAN ROAD SHANGHAI, CHINA销 售 合 同SALES CONTRACTTEL: 021-65788877S/C NO.: SHE10020
15、8FAX: 021-65788876DATE: FEB. 08, 2010To:TKAMLA CORPORATION6-7, KAWARA MACHOSAKA, JAPANDear Sirs,We hereby confirm having sold to you the following goods on terms and conditions as specified below:Descriptions of GoodsQuantityUnit PriceAmountCOTTON BLANKETCIF OSAKAART. NO. H666500 PCSUSD5.50/PCUSD275
16、0.00ART. NO. HX88500 PCSUSD4.50/PCUSD2250.00ART. NO. HE21500 PCSUSD4.80/PCUSD2400.00ART. NO. HA56500 PCSUSD5.20/PCUSD2600.00ART. NO. HH46500 PCSUSD5.00/PCUSD2500.00TOTAL:2500PCSUSD12500.00Packed in 250 cartonsTime of Shipment: NOT LATER THAN MAR. 16, 2010Loading Port: SHANGHAIDestination: OSAKA Part
17、ial Shipment: PROHIBITEDTransshipment: PROHIBITEDPayment: IRREVOCABLE LETTER OF CREDIT IN SELLERS FAVOUR AVAILABLE BY SIGHT DRAFTSREMAIN VALIDITY FOR NEGOTIATION IN CHINA UNTIL 15 DAYS AFTER THE DATE OF SHIPMENTInsurance: FOR 110 PCT OF THE INVOICE VALUE COVERING ALL RISKS AS PER CIC OF PICCRemark:
18、5 PCT MORE OR LESS BOTH IN QUANTITY AND AMOUNT ARE ALLOWEDThe Buyer:The Seller:TKAMLA CORPORATION Shanghai Import and Export Trade CompanyTKAMLACORPORATION上海市进出口贸易公司高田一郎 童莉Signature签署2信用证SEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 10-3416852DATE OF ISSUE 31
19、C: 20100212DATE AND PLACE OF EXPIRY *31D: DATE 20100331 PLACE IN JAPANAPPLICANT *50: TKAMLA CORPORATION6-7, KAWARA MACHOSAKA, JAPANISSUING BANK 51A: FUJI BANK LTDOSAKA, JAPANBENEFICIARY *59: SHANGHAI IMP. AND EXP. TRADE COMPANY1321 ZHONSHANG ROADSHANGHAI, CHINAAMOUNT *32B: CURRENCY USD AMOUNT 12600.
20、00AVAILABLE WITH/BY 41D: ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT 42C: AT SIGHT FOR FULL INVOICE VALUEDRAWEE 42D: FUJI BANK LTD1013, SAKULA OTOLIKINGZA MACHOSAKA, JAPANPARTIAL SHIPMENTS 43P: NOT ALLOWEDTRANSSHIPMENT 43T: NOT ALLOWEDPORT OF LOADING 44E: SHANGHAIPORT OF DISCHARGE 44F: OSAKALATEST DATE
21、 OF SHIPMENT 44C: 20100316DESCRIPTION OF GOODS 45A: COTTON BLANKETART NO. H666 500PCS USD5.50/PC ART NO. HX88 500PCS USD4.50/PC ART NO. HE21 500PCS USD4.80/PC ART NO. HA56 500PCS USD5.20/PC ART NO. HH46 500PCS USD5.20/PC CIF OSAKADOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+FULL S
22、ET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER BLANK ENDORSED FREIGHT PREPAID, NOTIFY APPLICANT+INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 120 PCT OF INVOICE VALUE COVERING ALL RISKS+PACKING LIST IN TRIPLICATE+CERTIFICATE OF ORIGIN GSP CHINA FORM APERIOD FOR PRESENTA
23、TION 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUTADVISED THROUGH 57A: BANK OF CHINA, SHANGHAI BRANCHCHARGES 71B: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY 二审证要求根据销售合同资料审核上述信用证内容，找出信用证内容的不符点，请在下面详细列出：答案：（即蓝色文字）131D信用证到期地点错，根据合同应该在中国到期，而不是在日本到期259受益人地址错，根据合同应该是1321 ZHONGSHAN ROAD 332B金额错，根据合同应该是12500.00445A最后一款单价错，根据合同应该是USD5.20/PC546A第五款保险加成错，根据合同应该是：.FOR 110 PCT OF INVOICE VALUE 第 6 页 共 6 页