审核修改信用证

1、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 CHINA

2、0;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

3、规格Commodity & Specification2. 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 Set 542SETS800SETS443SETS254SETS USD2

4、3.50USD20.40USD23.20USD30.10 12737.0016320.0010277.607645.40Total:2039SETS 46980.00允许With10%溢短装，由卖方决定More or less of shipment allowed at the sellers option5.总值Total Value SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.6.包装Packing DS2201 IN CARTONS OF 2 SETS EACH A

5、ND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.TOTAL: 1639 CARTONS. 7.唛头Shipping Marks AT BUYER'S OPTION.8.装运期及运输方式Time of Shipment & means of Transportation TO BE EFFECTED BEFORE THE END OF APRIL 2006 WITH PARTIAL SHIPMENT AND ALLOWED AND TRANSHIPMENT

6、 ALLOWED.9.装运港及目的地Port of Loading & Destination FROM: SHANGHAITO: TORONTO10.保险Insurance THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981. 11.付

7、款方式Terms of Payment THE 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Remarks   The BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)

8、 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 DOCUMENTARY CREDITCREDIT NUMBER: 01/0501-FCTADVISING BANK'S REF. NO.

9、ADVISING BANK:SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200602, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA BENEFICIARY:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA AMOUNT:USD46980(US DOLLARS FORTY SIX THOUSAND NINE

10、 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 THE FOLLOWING DOCUMENTS:+SIGNED COMMERCIAL INVOICE A

11、ND 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 PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDI

12、CATING 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.+BENEFICIARYS CERTIFICATE CERTIFYING THAT EACH COPY OF SH

13、IPPING 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,DS450445-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERW

14、ARE 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 FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT, BUT WI

15、THIN 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 SHIPPED IN ONE 20'CY TO CY CONTAINER AND B/L SHOWING TH

16、E 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.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CRE

17、DIT 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 UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE U

18、NIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.  David Jone Yours 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2006年3月22日，中国银行江苏省分行通知世格公

19、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, 2006地点SIGNE

20、D 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.

21、品名及规格Commodity & Specification2. 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. 1700CARTONS USD7.80 USD

22、13260.00 Total:1700CARTONS USD13260.00允许With 溢短装，由卖方决定More or less of shipment allowed at the sellers option5.总值Total Value USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.6.包装Packing EXPORTED BROWN CARTON 7.唛头Shipping Marks ROSE BRAND178/2006RIYADH 8.装运期及运输方

23、式Time of Shipment & means of Transportation Not Later Than Apr.30, 2006 BY VESSEL 9.装运港及目的地Port of Loading & Destination From : SHANGHAI PORT, CHINATo : DAMMAM PORT, SAUDI ARABIA 10.保险Insurance TO BE COVERED BY THE BUYER. 11.付款方式Terms of Payment The Buyers

24、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 negotiation in China until the 15th day after the date of shipment. 12.备注Remarks  The BuyerThe SellerNEO GENERAL TRAD

25、ING CO.DESUN TRADING CO., LTD.(signature)(signature) 2、信用证2006MAR22 09:18:11LOGICAL TERMINALE102MT S700 ISSUE OF A DOCUMENTARY CREDITPAGE00001FUNCMSG700UMR06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROBASIC HEADER F 01 BKCHCNBJA940 0588 550628 APPLICATI

26、ON HEADER 0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)USER HEADER SERVICE 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 AIRREVOCABLEDO

27、C. 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, NANJING 210005,

28、 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 T

29、NOT ALLOWEDLOADING ON BRD44 A   CHINA MAIN FORT, CHINA 44 B   DAMMAM PORT, SAUDI ARABIALATEST SHIPMENT44 C010430GOODS DESCRIPT.45 A   ABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER

30、 CARTON.ROSE BRAND.DOCS REQUIRED46 A   DOCUMENTS REQUIRED:  + SIGNED COMMERCIAL 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

31、 TO THE ORDER OF AL RAJHI BANKING AND INVESTMENT CORP, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT, INDICATING THE FULL NAME, ADDRESS AND TEL NO. OF THE CARRYING VESSEL'S AGENT AT THE PORT OF DISCHARGE.   + PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUSTBE MANUALLY SIGNED

32、.  + 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 ORIGINDULY CERTIFIED BY C.C.P.I.T.STATING THE NAME OF THE MANUFACTURERS OF PRODUCERSAND THAT GOODS EXPORTED

33、 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 SAME.  + SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT COMPANY'S CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS.  + INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND 1 COPY ISSUED OR ENDORSED TO THE