审核信用证题目及答案

1、1.根据提供的外销合同对信用证进行审核并提岀修改信用证的意见TO: BANK OF CHINA TANGSHAN BRANCH,CHINASALES CONFIRMATIONSellers :Contract No.:HK012TANGSHAN FOREIGN TRADE IMP.AND EXP. CORPORATIONDate :FEB.12,2014188 JIANSHE ROAD TANGSHAN ,CHINASigned at:TANGSHANBuyers :HONGYANG TRADING CO. LTD., HONGKONG311 SOUTH BRIDGE STREET,HONGK

2、ONGThe un dersig ned sellers and buyers have agreed to close the followi ng tran sacti ons accord ing to the terms and con diti ons stipulated below:Art. No.DescriptionQuantityUnit PriceAMOUNTART NO. P97811ART NO.P97801AIRCONDITIONER(HUALING BRAND)KW-23GWKW-25GW10000PCS10000PCSHKD50.00HKD50.00CFR DU

3、BAIHKD 500000.00HKD 500000.0020000PCSHKD 1000000.00With 10% more or less both in amount an quantity allowed at the seller' s option.Total Value: HKD 1000000.00Packing: 2 PC PER CARTONTime of Shipment: APR. 30,2014Loading port & Destination: FROM TIANJIN TO DUBAIVIA HONGKONGInsurance: To be e

4、ffected by sellers for 110% of full invoice value coveringup toonly.Terms of payment:By Irrevocable Letter of Credit to be available by sight draft to reach the sellers before MAR.10,2014 and to remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/Cmust

5、 specify that transshipment and partial shipments are allowed.Shipment Marks20000/MADE IN CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.13-385 FOR THE ACCOUNT OF HONGYAN TRADING CO,LTD., HONGKONG.311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS : WE OPEN ANIRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FO

6、REIGN TRADE IMP.AND EXP. CO.188 WEIGUO ROAD TANGSHAN, CHINA.FOR A SUM OFUSD1000000.00 AVAILABLE BY THEBENEFICIARY S DRAFT(S) AT SIGHT DRAWN ONAPPLICANTBEARING THE CLAUSE:DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO.13-385 DTAED ISTMARCH,2013 . ” ACCOMPANIED BY THE FOLLOW

7、ING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD.,HONGKONG FOR 100% OCEAN MARINE CARGO CLAUSES(W.A) AND WAR RISKS DATED 1stJANUARY,

8、1981 .IN CLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OFTHE PEOPLE S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),1000

9、0PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50KILOS NET EACH CARTON,3PC/CARTON,HKD50.00,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DATE FOR SHIPMENT: 30TH APRIL,2014. EXPIRY DATE:15 TH MAY,2014 .INPLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS

10、BOTH IN AMOUNT AN QUANTILY ALLOWED ATTHE SELLER 'S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THISEFFECT IS REQUIRED.审核结果：(1) HONGYA错误，应为 HONGYANG(2) WEIGUO ROAD为 JIANSHE ROAD(3) 总金额币别错误，应为 HKE而不是USD(4) 议付地在国外不妥，应改为国内。(

11、5) 转运规定与合同不符，应为 ALLOWED而不是NOT ALLOWED(6) CIFDUBAI改为 CFRDUBA。(7) 3PC/CARTO应改为 2PC PER CARTON(8) 溢短装幅度5%昔误，应为10%(9) DRAWN ON APPLICANTS，应改为 DRAWN ON US(10) ) 3天的交单时间太短，建议改为15天(11) CFR术语中应由买方办理保险，因此应删除要求卖方提供保险单的要求2. 根据提供的外销合同对信用证进行审核并提岀修改信用证的意见。Signed at: Shan ghai, ChinaThe undersigned Seller and Buye

12、r have agreed to close the following transactions according to the terms and con diti ons stipulated bellow:Commodity & SpecificationQuantityPrice TermsUnit PriceAmountSTEEL TAPE RULES2000 DOZ PAIRCFR Chittag ongUSD7,200.00JH-392W 3M X 16MM500 DOZ PAIRUSD3.60/DOZ PAIRUSD2,100.00JH-380W 3M X 16MM

13、USD4.20/DOZ PAIRUSD9,300.00TOTAL AMOUNT:Pack ing:In Cart onsShippi ng Mark:A.E.CHITTAGONGTime of shipme nt:Duri ng May, 2008Partial Shipme nt and Tran sshipme nt are allowed.In sura nee:Terms of Payme nt:To be effected by the buyerhe Buyer shall ope n through a bank acceptable to the Seller an Irrev

14、ocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment .Valid for negotiation in China until the 15 th day after the month of shipment.The Seller:The Buyer:SHANGHAI SHENG DA CO., LTDALFAGA ENTERPRISELETTER OF CREDITSEQUENCE OF TOTAL27:1 / 1FORM OF DOC. CREDIT40 A:IRR

15、EVOCABLEDOC. CREDIT NUMBER20:06660801DATE OF ISSUE31 C:FEBRUARY 24,2008APPLICABLE RULES40 E:UCP LATEST VERSIONDATE AND PLACE OF EXP.31 D:MAY 23,2008 IN BANGLADESHAPPLICANT50:ALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESHISSUING BANK52 A:AB BANK LIMITED IMAMGANJ BRANCH,40 IMAMGANJ,DHAKA-1211,BANGLADESHB

16、ENEFICIARY59:SHANGHAI DA SENG CO.,LTD. UNIT C 5/F JINGMAO TOWER SHANGHAI,CHINAAMOUNT32 B:CURRENCY HKD AMOUNT 9800.00AVAILABLE WITH/.BY 41 D:ANY BANK IN CHINA, BY NEGOTIATIONDRAFTS AT.42 C:DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEDRAWEE42 D:AB BANK LIMITED,IMAMGANJ BRANCHPARTIAL SHIPMENT43 P:NO

17、T ALLOWEDTRANSSHIPMENT43 T:NOT ALLOWEDLOADING/DISPATCHING/TAKINGFOR TRANSPORT TO44 A:ANY CHINESE PORTS44 B:CHITTAGANG SEA PORT,BANGLADESHLATEST DATE OF SHIPMENT44 C:MAY 2,2008DESCRIPT OF GOODS.45 A:TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WSIZE:3M X DOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE

18、:3M X DOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKINGDOCS REQUIRED46 A:+SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+BENEFICIARY'S CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL“FORM A” HAS BEEN SENT DIRECTLY TO THE

19、APPLICANT AFTER THE SHIPMENT.+3/3 PLUS ONE COPY OF CLEAN “ON BOARD” OC EAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENORSED MARK“EDFREIGHT COLLECT” AND NOTIFY APPLICANT.ADDITIONAL CONDITION47 A:+ALL DRAFTS DRAWN HEREUNDER MUST BE MARK“EDRAWN UNDER AB BANK LIMITED,IMAMGANJ BRANCH CREDIT No.0666080

20、1 DATEDFEBRUARY 24,2008”+T/T REIMBURSEMENT IS NOT ACCEPTABLEDETAILS OF CHARGES71 B:ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR BENEFICIARY'S ACCOUNTPRESENTATION PERIOD48:DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF

21、THE CREDITCONFIRMATION49:WITHOUT78:THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIARYS DRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHALL MAKE PAYMENT

22、AS INSTRUCTED BY YOU信用证审核结果1信用证中的受益人名称（59）与合同卖方（Seller ）不符。合同中显示 的是 “ SHANGHAI HENG）ACO.,LTD., ” 而信用证中是 “SHANGHADASENG CO.,LTD. ”。2. 幵证申请人（50）的地址不符。合同中规定的是“ 28，IMAMGONJ信 用证中则误为“ 26，IMAMGONJ3. 商品名称不符。合同中买卖的货物（COMMODITY&SPECIFICATIONS“STEELTAP限ULES，信用证中（45A）里去卩显示“ TAPERULES ,缺少 了 “ STEEL 字样。4. 商品规

23、格不符。合同中有两种规格：JH-392W和JH-380W，而信用证中显示的是“ JH-395和JS-386W”。从对用的数字可以直接发行两者的不 同。5. 单价不符。合同中表格第三列显示的单价是“USD3.60/DOZ PAIR CFRCHITTAGONG和 “USD4.20/DOZPAIRCFFCHITTAGON,而信用证（45A） 中贝V显示 “HKD3.60 PERDOZEN3IF CHITTAGON和 HKD4.20 PERDOZEN CIF CHITTAGON”6. 总金额不符。合同中的表格第四列（AMOUNT列明的金额是 USD9300.00（以美元表示），信用证（32B）中的金额

24、为 CURRENCHKDAMOUN9800.00 （以港币表示，同时数字错误）。7. 包装不符。合同规定货物包装为“ Packing : In Cartons ”（纸箱装），而信用证中规定 “ PACKING:EXPORTTANDARSEAWORTHACKING （出口标准的适宜海运包装）。单纯从使用词汇也可以判断两者的不同8. 装运期不符。合同规定的期限是2008年5月的任何一天（DuringMay,2008）,信用证（44C）规定“ LATESTDATEOFSHIPMET:MAY,2008 ” （最迟装运期为2008年5月2日），这样就比合同规定的装运期足足提 前了 29天。9. 装运港（

25、Loading port ）不符。合同规定在我国 Shanghai发货，信用 证（44A）显示“ ANY CHINESE PORTS（中国任意口岸）。10. 分批和转 运要求 不符。合同 中规定 的是“ Partial Shipment andTransshipment are allowed.” （允许分批和转运），而信用证（43P）规定不准分批 （PARTIAL SHIPMENT:NOT ALLOWED ,（43T）“TRANSSHIPMENT:NOT ALLO”E禁止转运）。11. 使用的贸易术语和单据要求不符。因为合同使用的是CFR术语，规定由买方办理保险手续（Insurance: T

26、o be effected by the buyer）,所以受益人不需要提交保险单据，而信用证（46A）中则显示CIF术语, 并且在单据条款中要求受益人提交保险单（ INSURANCE POLICY,这与 合同显然不符。12. 付款期限不符。合同中关于付款条件（Terms of payment ）明确规定 采用“ Sight Letter of Credit ” （即期信用证）支付，而所幵立的信用 证（42C）中规定的惠普付款时间却是“ DRAFTSKT 60 DAYSSIGHT”（凭 60天远期汇票支付），明显不符。13. 信用证到期地点不符。合同中付款条件明确规定信用证在我国到期（“ Va

27、lid for negotiation in China ”）,而信用证（31D）中显示的到 期地为“ MAY 23,2008 IN BANGLADESH （在孟加拉国到期）。以上所有内容均可以按合同和信用证进行对比找出其差异。14. 所采用的贸易术语和单据显示的内容不符。本合同和信用证采用的是CFR交易条件，按此条件成交，受益人提交的提单上应注明“FREIGHTPREPAID 或“ FREIGHT PAID ,不可显示“FREIGHT COLLEC”15. 根据我国目前有关产地证的规定和做法，对孟加拉国出口时不应使用GSP FORM A产地证，这种产地证主要用于我国向发达国家出口部分产品的情

28、形。3. 根据提供的外销合同对信用证进行审核并提岀修改信用证的意见。SALES CONFIMATIONCon tract No. Y M0806009 Date: June 05, 2016 The Seller: Tianjin Yi mei In ter nati onal Corp.Address: 58 Dong li Road Tianji n, Chi naThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008 Green Buildi ng KuwaitThis Sales Con tract is made by and

29、betwee n Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the un der-me nti oned goods accord ing to the terms and con diti ons stipulated below:Specificati onofGoodsQua ntityUnit priceAmountMan s Wind Breaker Style No. Y M082 Colour: BlackKhaki2500PCS2500PCSCIFC5 KUWAIT

30、USD15.10/PCUSD15.10/PCUSD37750.00USD37750.00TOTAL5000PCSUSD75500.00TOTAL AMOUNT: Say U. S. Dollars Seve nty Five Thousa nd Five Hun dred Only.Pack ing: 20pcs are packed in one export sta ndard cart on.Shippi ng Marks: VALUEORDER NO. A01KUWAITC/No. 1-UPTime of Shipme nt:Before AUGG. 10, 2016Load ing

31、Port and Desti nati on:From Tianji n, Ch ina to KuwaitPartial shipme nt:Not allowedTran sshipme nt:AllowedIn sura nee:To be effected by the seller for 110% in voice valuecovering All Risks and War Risk as per CIC of PICCdated 01/01/1981TermsofPayment:By L/C at 60 days after sight, reaching the selle

32、r before June 15, 2016,and remaining valid for negotiation in China for further 15 days after the effected shipment. L/C must mention this contract number. L/C advised by BANK OF CHINA. All banking charges outside China (the mainland of China) are for account of the Drawee.Documents:+ Signed commerc

33、ial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order blank endorsed notifying the applicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.+ Certificate of Origin issued by China Chamber of Commerce

34、.27: SEQUENCE OF TOTAL:1/140A: FORM OF DOC. CREDIT:IRREVOCABLE20: DOC. CREDIT NUMBER:KR369/0331C: DATE OF ISSUE:16061940E: APPLICABLE RULES: UCP LATEST VERSION31D: DATE AND PLCA OF 160825 KUWAITEXPIRY:51D: APPLICANT BANK:50: APPLICANT:59: BENEFICIARY:32B: CURRENCYVALUE TRADING ENTERPRISE CORP.RM1008 GREEN BUILDINGKUWAITAORE SPECIALTIES MATERIAL CORP.YARIMC