根据外销合同审核信用证

1、题目要求和说明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， 2009 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09/0501-FCT 的信开本信用证。试根据SHDS09027 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。销售合同SALES CONTRACT卖方DESUN TRADING CO.,LTD.编号 NO.:SHDS09027SELLER:29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,日期 DATE:APR.

2、03, 2009SHANGHAI CHINA地点 SIGNED IN:SHANGHAI买方NEO GENERAL TRADING CO.BUYER:#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2. 数量3. 单价及价格条款4.金额Commodity & Specif

3、icationQuantityUnit Price & Trade TermsAmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea Set542SETSUSD23.5012737.00DS220120-Piece Dinnerware Set800SETSUSD20.4016320.00DS450445-Piece Dinnerware Set443SETSUSD23.2010277.60DS512095-Piece Dinnerware Set254SETSUSD30.107645

4、.40Total:2039SETS46980.00允许溢短装，由卖方决定With10% optionMore or less of shipment allowed at the sellers5.总值SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.Total Value6.包装DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED INPackingCARTONS OF 1 SET EACH ONLY .TOTAL: 1

5、639 CARTONS.7.唛头AT BUYER'S OPTION.Shipping Marks8.装运期及运输方式TO BE EFFECTED BEFORE THE END OFAPRIL2009 WITH可编辑合同范本Time of Shipment & means of TransportationPARTIALSHIPMENTALLOWEDANDTRANSHIPMENTALLOWED.9.装运港及目的地FROM: SHANGHAIPort of Loading & DestinationTO: TORONTO10.保险THE SELLER SHALL COVER

6、 INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WARInsuranceRISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINECARGO OF P .I.C.C. DATED 1/1/1981.11. 付款方式THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009Terms of PaymentVALIDFORNEGOTIATIONINCHINAUN

7、TILTHE15THDAYAFTERTHEDATEOFSHIPMEDNT.12. 备注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADA CONFIRMATION OF TELEX/CABLE PER-ADVISED TELEX NO.

8、 4720688 CAIRREVOCABLEDOCUMENTARYCREDIT NUMBER: 09/0501-FCTCREDITDATE:APR 8, 2009PLACE:VANCOUVERADVISING BANK'S REF. NO.ADVISING BANK:APPLICANT:SHANGHAIAJFINANCENEO GENERAL TRADING CO.CORPORATION#362 JALAN STREET, TORONTO, CANADA59 HONGKONG ROADSHANGHAI 200002, CHINABENEFICIARY:AMOUNT:DESUN TRAD

9、ING CO.,LTD.USD46,980.0029TH FLOOR KINGSTAR MANSION,(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)623JINLIN RD., SHANGHAI CHINAEXPIRY DATE: MAY 15, 2009FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YO

10、UR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+ SIGNED COMMERCIAL INVOICE AND 3 COPIES.+ 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.+ FU

11、LL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED“ FREIGHT PREPAID” 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.+ BENEFICIARY S CERTIFICAT E CERTIFYING THAT EACH COPY OF SHIPPING DO

12、CUMENTS HAS BEEN FAXED TO THEAPPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT PF:可编辑合同范本4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS151130-PIECE DINNERWARE AND TEA SET, 544ETSDS220120-PIECE DINNERWARE SET, 800SETS,DS450445-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERWARE

13、SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009. FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMLATESTPARTIALTRANSSHIPMENTSHANGHAITOVANCOUVERAPRIL 30,2009SHIPMENTSPROHIBITEDPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE

14、, 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 SHIPPED IN FOUR 20'CY TO CY CONTAINER AND B/L

15、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.DRAFT MUST BE MARKED AS BEING DRAWN UN

16、DER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDO ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THA ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT T

17、O THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.Yours Very Truly,David JoneJoanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE可编辑合同范本信用证审核结果信用证号09/0501-FCT合 同 号SHDS09027审证结果1.信用证大小写金额不一致，大写金额错误(US DOLLARS FORTYSI

18、X THOUSANDNINE HUNDRED AND EIGHTEENONLY) ， 低 于 合 同 金 额 (USD46980) ， 应 为USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED ANDEIGHTYONLY) 而不是 USD46918 。2.信用证在加拿大到期 (FOR NEGOTIATION INAPPLICANTCOUNTRY) ，易产生逾期，且与合同要求不符，应改在国内到期(FORNEGOTIATIONIN BENEFICIARYCOUNTRY) 。3.加减保率为 30%( FOR 130 PERCENT OF INVOI

19、CE VALUE)，高于合同规定的 10% ，应改为 (FOR 110 PERCENT OF INVOICE VALUE)。4. 合同要求投保的为“中国海洋运输货物保险条款”，而信用证投保的为“伦敦协会货物保险条款“ A ，适用的条款有误，应当根据合同规定投保。5.证明装运货物数量与合同有出入，证中规定DS1151 544 SETS 、 DS5120 245 SETS ，而合同中为DS1151542 SETS 、 DS5120 254 SETS 。6. 目的港与合同不符。应为多伦多而( TORONTO )不是温哥华 (VANCOUVER ) 。7. 合同明确规定允许转运和分批装运，但信用证中禁

20、止。可编辑合同范本题目要求和说明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2009 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 NEO2009026 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。销货合同SALES CONTRACT卖方SELLER:买方BUYER:DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHI

21、NATEL: 0086-25-4715004FAX: 0086-25-4711363NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220FAX: 00966-1-4659213编号 NO.:NEO2009026日期 DATE:Feb. 28, 2009地点 SIGNED IN:NANJING,CHINA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 wit

22、h the terms and conditions stipulated below.1.品名及规格2. 数量3. 单价及价格条款4. 金额Commodity & SpecificationQuantityUnit Price & Trade TermsAmountCFR DAMMAM PORT, SAUDI ARABIAABOUT1700CARTONSCANNED1700CARTONSUSD7.80USD13260.00MUSRHOOMS PIECES & STEMS 24 TINSX 425GRAMSNETWEIGHT (D.W. 227GRAMS) AT USD

23、7.80 PER CARTON.ROSE BRAND.Total:1700CARTONSUSD13260.00允许溢短装，由卖方决定WithMore or less of shipment allowed at the sellers option5.总值USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.Total Value6.包装EXPORTED BROWN CARTONPacking7.唛头ROSE BRANDShipping Marks178/2009RIYADH8. 装运期及运输方式Time of Shipment & mean

24、s of TransportationNot Later Than Apr.30, 2009 BY VESSEL9.装运港及目的地From : SHANGHAI PORT, CHINA可编辑合同范本Port of Loading & DestinationTo : DAMMAM PORT, SAUDI ARABIA10.保险TO BE COVERED BY THE BUYER.Insurance11.付款方式The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter ofTerm

25、s of PaymentCredit payable at sight of reach the seller 30 days before the month of shipment, valid fornegotiation in China until the 15 th day after the date of shipment.12. 备注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO., LTD.(进口商签字盖章 )( 出口商签字盖章 )2009MAR22 09:18:11LOGICAL TERM

26、INAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROBASIC HEADERF 01 BKCHCNBJA940 0588 550628APPLICATION HEADER0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N*ALRAJHI BANKING AND INVESTMENT*CORPOR

27、ATION*RIYADH*(HEAD OFFICE)USER HEADERSERVICE CODE103:(银行盖信用证通知专用章 )BANK. PRIORITY113:MSG USER REF.108:INFO. FROM CI115:SEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT*40 ANON-TRANSFERABLEDOC. CREDIT NUMBER*200011LC123756DATE OF ISSUE31 C090320APPLICABLE RULES*40UCP LATEST VERSIONEDATE/PLACE EXP .*31 DD

28、ATE 090505 PLACE CHINAAPPLICANT*50NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220FAX: 00966-1-4659213BENEFICIARY*59DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004FAX: 0086-25-4711363AMOUNT*32 BCURRENCY USD AMOUNT

29、 13260AVAILABLE WITH/BY*41 DANY BANK IN CHINA,BY NEGOTIATION可编辑合同范本2009MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECORODRAFTS AT .42 CSIGHTDRAWEE42 ARJHISARI*ALRAJHI BANKING

30、AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTS43 PNOT ALLOWEDTRANSSHIPMENT43 TNOT ALLOWEDPORT OF LOADING44 ECHINA MAIN FORT, CHINAPORT OF DISCHARGE44 FDAMMAM PORT, SAUDI ARABIALATEST SHIPMENT44 C090430GOODS DESCRIPT.45 AABOUT 1700 CARTONSCANNEDMUSRHOOM PIECES & STEMS 24 TINSX 425

31、GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.DOCS REQUIRED46 ADOCUMENTS REQUIRED:+ SIGNED COMMERCIALINVOICEIN TRIPLICATE ORIGINAL AND MUSTSHOWBREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGESAND TOTAL AMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OU

32、T TO THE ORDER OF ALRAJHIBANKINGANDINVESTMENTCORP ,MARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT,INDICATINGTHEFULL NAME,ADDRESSANDTEL NO.OFTHE CARRYING VESSEL'S AGENT AT THE PORT OF DISCHARGE.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUST BE MANUALLY SIGNED.+INSPECTION AND QUARANTINE O

33、F THE PEOOPLES REP. OF CHINA) STATINGGOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF ORIGIN.I.T.STATING THE NAME OF THE MANUFACTURERS OF PRODUCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.+ THEPRODUCTIONDATE OF THEGOODSNOT TO BE EARLIERTHANHALFMONTH AT TIME OF SHIPMENT. BENEFICIARY MUST CE

34、RTIFY THE SAME.+SHIPMENTTOBEEFFECTEDBYCONTAINERANDBYREGULARELINE.可编辑合同范本2009MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR06881051MSGACKSHIPMENTCOMPANY'SCERTIFICATETOTHISEFFECTSHOULDACCOMPANYTHE DOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORI

35、GINAL AND1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT 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 GOODS WERE APPROV