前TT和即期LC支付方式下审证和改证业务操作

1、前T/T+即期L/C支付方式下审证和改证业务操作【实训目标】通过实训，能根据外贸合同、UCP600和业务实际情况审核信用证，找出问题条款并提出改证建议。【实训背景】2016年4月20日，福建宫平进出口有限公司 (Fujian Gongping I/E Co., Ltd.)与英国KevinFootwear Inc签订了一份雪地靴的出口合同，具体内容如下：SALES CONTRACTNO.: GP1699DATE: Apr. 20, 2016THE SELLER: Fujia n Gon gpi ng I/E Co., Ltd. THE BUYER: Kevin Footwear Inc.No.

2、5 Renmin Rd., FuzhouNo. 1 Cat Rd., Lo ndo nChi naU.K.This Con tract is made by and betwee n the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below :Commodity & specificati onQuan tit

3、yUnit priceAmountPac BootsCf-R Lon do n, U.K. as per INCC)TERMS ? 2010Article no. 50014800pairsUSD15.60/pairUSD74880.00Article no. 5002As per order no .87784800pairsUSD14.80/pairUSD71040.00TOTAL9600pairsUSD145920.00TOTAL CONTRACT VALUE: SAY U.S. DOLLARS ONE HUNDRED AND FORTY FIVETHOUSAND NINE HUNDRE

4、D AND TWENTY ONLY.PACKING : 6 pairs/cartonPORT OF LOADING AND DESTINATION :From Xiamen, China to London, U.K.TIME OF SHIPMENT :(1) 2400pairs of Article no. 5001 and 2400pairs of Article no. 5002 shipped in Jul. 2016(2) 2400pairs of Article no. 5001 and 2400pairs of Article no. 5002 shipped in Aug. 2

5、016INSURANCE :Covered by the buyer.PAYMENT :30% of con tract value paid by T/T with in 15 days after the con tract date; The remaining paid by Letter of Credit at sight.DOCUMENTS:+ Signed In voice in quadruplicate.made out to order+ Full set of clea n on board ocea n Bill of Ladi ng marked“ freight

6、prepaidof issu ing bank bla nk en dorsed no tify ing the applica nt.+ Pack ing List in quadruplicate.+ Certificate of Origin Certified by Chamber of Commerce or CCPIT.+ Shipp ing advice show ing the n ame of the carry ing vessel, date of shipme nt, marks, qua ntity,net weight and gross weight of the

7、 shipme nt to applica nt with in 1 day after the date of Billof Ladi ng.OTHER CLAUSE:(1) Transshipment is allowed.(2) 1 set shipp ing sample will be sent to the buyer before shipme nt.In witness thereof, this s/c is signed by both parties in two original copies, each party holds one copy.Signed by:T

8、HE SELLER :THE BUYER:Fujia n Gongping I/E Co., Ltd.Kev in Footwear Inc.王宫平KEVIN SMITH2016年4月29日，福建宫平进出口有限公司收到英国Kevin Footwear Inc.电汇过来的43776美元预付款。并于5月4日收到中国银行福建省分行国际业务部的信用证通知函，告 知Kevin Footwear Inc.已经通过中国银行伦敦分行(Bank of Chi na ， Lon don )开来信用证。信用证内容如下：MT 700ISSUE OF A DOCUMENTARY CREDITSEQUENCE OF TO

9、TAL27 :1 / 1FORM OF DOC. CREDIT40A :IRREVOCABLEDOC. CREDIT NUMBER20 :BOCL20160625DATE OF ISSUE31C :160504APPLICABLE RULES40E :UCP LATEST VERSIONDATE AND PLACE OF31D :DATE 160915 PLACE IN U.K.EXPIRY.APPLICANT50 :KEVIN FOOTWEAR INC.NO. 1 CAT RD., LONDON, U.K.BENEFICIARY59 :FUJIAN GONGPIN I/E CO., LTD.

10、AMOUNTAVAILABLE WITH/BYDRAFTS AT .DRAWEETRANSSHIPMENTPORT OF LOADING/AIRPORT OF DEPARTUREPORT OF DISCHARGESHIPMENT PERIODNO. 5 RENMIN RD., FUZHOU, P.R.CHINA32B : CURRENCY USD AMOUNT 102144.00 41D : ANY BANK IN CHINA,BY NEGOTIATION42C :30 DAYS AFTER SIGHT42A : BANK OF CHINA , LONDON43T: ALLOWED44E :

11、XIAMEN, CHINA44F :44D :LONDON, U.K.2400PAIRS OF ARTICLE NO. 5001 AND 2400PAIRS OF ARTICLENO. 5002 SHIPPED IN JUN. 2016; 2400PAIRS OF ARTICLE NO.5001 AND 2400PAIRS OF ARTICLE NO. 5002 SHIPPED IN AUG2016DESCRIPTION OF GOODSAND/OR SERVICES.45A :PAC BOOTS AS PER ORDER NO.8778ART. NO. QUANTITYUNIT PRICEA

12、MOUNT50014800PAIRSUSD14.80/PAIRUSD71040.0050024800PAIRSUSD15.60/PAIRUSD74880.00DOCUMENTS REQUIRED46A :ADDITIONAL CONDITION47A :AT FOB SHANGHAI, CHINA AS PERINCOTERMS ? 2010+ SIGNED IN INK INVOICE IN QUADRUPLICATE.+ FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADINGMARKED " FREIGHT COLLECT MADE OUT

13、 TO ORDER OFISSUING BANK BLANK NOTIFYING THE APPLICANT.+ PACKING LIST IN QUADRUPLICA TE.+ CERTIFICATE OF ORIGIN CERTIFIED BY CHAMBER OFCOMMERCE OR CCPIT.+ SHIPPINGCARRYINGQUANTITY ,SHIPMENTADVICE SHOWING THE NAMEVESSEL, DATE OF SHIPMENT,NET WEIGHT AND GROSS WEIGHTOF THEMARKS,OF THETO APP LI CANT WIT

14、HIN 1 DAY AFTER THEDATE OF BILL OF LADING+ ALL DOCUMENTS MUST INDICATE THE NUMBER OF THISCREDIT.+ ALL PRESENTATIONS CONTAINING DISCREPANCIES WILLATTRACT A DISCREPANCY FEE OF USD50.00 PLUS TELEXCOSTS OR OTHER CURRENCY EQUIVALENT. THISCHARGE WILL BE DEDUCTED FROM THE BILL AMOUNTWHETHER OR NOT WE ELECT TO CONSULT THEAPPLICANT FOR A WAIVERCHARGES71B :ALL CHARGES OUT OF ISSUING BANK OF BENEFICIARY .ARE FOR ACCOUNTCONFIRMA TION49 :WITHOUTINSTRUCTIONINFORMATION TO78 :ALL DOCUMENTS ARE