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冋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，指出信用证存在的冋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.03, 2009

2、SHANGHAI CHINA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.品名及规格2.数量3.单价及价格条款4.金额Commodity & SpecificationQua

3、ntityUnit 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 Set254SETSUSD30.107645.40Total:2

4、039SETS46980.00允许With5.总值溢短装，由卖方决定optionMore or less of shipment allowed at the sellersSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLYTotal Value6.包装PackingDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED INCARTONS OF 1 SET EACH ONLY .TOTAL: 1639 CARTONS.7.唛

5、头AT BUYER'S OPTION.Shipping Marks8.装运期及运输方式TOBE EFFECTED BEFORE THE END OF APRIL 2009 WITHTime of Shipment & means of TransportationPARTIAL SHIPMENT ALLOWED AND TRANSHIPMENTALLOWED.9.装运港及目的地FROM: SHANGHAIPort of Loading & DestinationTO: TORONTO10. 保险Insurance11. 付款方式Terms of PaymentTHE S

6、ELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WARRISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P 丄C.C. DATED 1/1/1981.THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH

7、 DAY AFTER THE DATE OF SHIPMEDNT.12.备注RemarksThe SellerDESUN TRADING CO.,L TD.(signature)The BuyerNEO GENERAL TRADING CO.(signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADA CONFIRMATION OF TELEX/CABLE PER-ADVISEDDATE:APR 8, 20

8、09TELEX NO. 4720688 CAPLACE: VANCOUVERIRREVOCABLEDOCUMENTARYCREDITCREDIT NUMBER: 09/0501-FCTADVISING BANK'S REF. NO.ADVISING BANK:SHANGHAIAJFINANCECORPORATION59 HONGKONG ROADSHANGHAI 200002, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY:DESUN TRADING CO.,LTD

9、. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINAAMOUNT:USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE: MAY 15, 2009FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR

10、 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.+ FULL

11、 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.+ INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT CIF OF INVOICE V

12、ALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982.+ BENEFICIARY S CERTIFICAT E CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS1511DS2201DS

13、4504DS512030-PIECE DINNERWARE AND TEA SET, 544ETS,800SETS,443SETS,245SETS20-PIECE DINNERWARE SET45-PIECE DINNERWARE SET95-PIECE DINNERWARE SETDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009. FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOLATESTPARTIALTRANSSHIPMEN

14、TVANCOUVERAPRIL 30,2009SHIPMENTSPROHIBITEDPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, 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 BA

15、NKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.ALL GOODS MUST BE SHIPPED IN FOUR 20'CY TO CY CONTAINER AND B/L 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 SUBJE

16、CT 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 CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDC ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THA' ALL DR

17、AFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPONPRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.Yours Very Truly,David JoneAUTHORIZE

18、D SIGNATUREJoa nne HsanAUTHORIZED SIGNATURE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 FORTY SIX THOUSANDNINE HUNDRED AND EIGHTEEN ONLY)，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 IN APPLI

19、CANT COUNTRY)，易产生逾 期，且与合冋要求不符，应改在国内到期(FOR NEGOTIATION IN BENEFICIARYCOUNTRY)。3.加减保率为 30%( FOR 130 PERCENT OF INVOICE VALUE)，高于合同规定的 10% ,应改为(FOR 110 PERCENT OF INVOICE VALUE)。4.合冋要求投保的为“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

20、中为 DS1151 542 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.合冋明确规定允许转运和分批装运，但信用证中禁止。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冋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，指出信用证存在的冋题并提出具体的改证要求。销货合同SALES CONTRACT卖方SELLER:DESUN

21、TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004FAX: 0086-25-4711363编号NO.: 日期DATE:地点 SIGNED IN:NEO2009026 Feb. 28, 2009 NANJING, CHINA买方NEO GENERAL TRADING CO.BUYER:P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220FAX: 00966-1-4659213买卖双方同意以下条款达

22、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 & SpecificationQuantityUnit Price & Trade TermsAmountCFR DAMMAM PORT, SAUDI ARABIAABOUT1700CARTONSCANNEDMUSRHOOMS PIECES &

23、STEMS 24 TINSX 425 GRAMS NET WEIGHT (D.W. 227GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.1700CARTONSUSD7.80USD13260.00Total:1700CARTONSUSD13260.00允许溢短装，由卖方决定WithMore or less of shi pment allowed at the sellers' option5.总值Total ValueUSD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY6.包装EXPORTED BROWN C

24、ARTONPacking7.唛头ROSE BRANDShipping Marks178/2009RIYADH8.装运期及运输方式Time of Shipment & means of TransportationNot Later Than Apr.30, 2009 BY VESSEL9.装运港及目的地From : SHANGHAI PORT, CHINAThe BuyerNEO GENERAL TRADING CO.（进口商签字盖章）The SellerDESUN TRADING CO., LTD.（岀口商签字盖章）2009MAR22 09:18:11LOGICAL TERMINAL

25、 E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051BASIC HEADERF 01 BKCHCNBJA940 0588 550628APP LI CATION HEADER0 7001057 010320 RJHISARIAXXX 7277 977367 020213 1557 N*ALRAJHI BANKING AND INVESTMENTCORPORATION*RIYADH*（HEAD OFFICE）USER HEADERSERVICE CODE103:（银行盖信用证通知专用章）BANK. P

26、RIORITY113:MSG USER REF.108:INFO. FROM CI115:SEQUENCE OF TOTAL27FORM OF DOC. CREDIT40 ANON-TRANSFERABLEDOC. CREDIT NUMBER200011LC123756DATE OF ISSUE31 C090320APPLICABLE RULES40UCP LATEST VERSIONDATE/PLACE EXP .31 DDATE 090505 PLACE CHINAAPPLICANT50NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766,

27、 KSATEL: 00966-1-4659220FAX: 00966-1-4659213BENEFICIARY59DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004FAX: 0086-25-4711363AMOUNT32 BCURRENCY USD AMOUNT 13260AVAILABLE WITH/BY41 DANY BANK IN CHINA,BY NEGOTIATIONPort of Loading & Destina

28、tionTo : DAMMAM PORT, SAUDI ARABIA10. 保险Insurance11. 付款方式Terms of PaymentTO BE COVERED BY THE BUYER.The Buyers 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

29、until the 15day after the date of shipment.12.备注Remarks2009MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051DRAFTS AT .DRAWEE42 C SIGHT42 A RJHISARI*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTSTRANSSHIPMENTPORT

30、OF LOADINGPORT OF DISCHARGELATEST SHIPMENTGOODS DESCRIPT.DOCS REQUIRED43 P NOT ALLOWED43 T NOT ALLOWED44 ECHINA MAIN FORT, CHINA44 FDAMMAM PORT, SAUDI ARABIA44 C 09043045 AABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.ROSE

31、 BRAND.46 ADOCUMENTS REQUIRED:+ SIGNED COMMERCIAL INVOICE IN TRIP LI CATE ORIGINAL AND MUST SHOWBREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGESAND TOTAL AMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF ALRAJHI BANKING AND INVESTMENT CORP, MARKED FREIGH

32、T PREPAID ANDNOTIFY APPLICANT, INDICATING THE FULL NAME, ADDRESS AND TEL NO. OFTHE CARRYING VESSEL'S AGENT AT THE PORT OF DISCHARGE.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUSTBE MANUALLY SIGNED.+ INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q. (ENTRY-EXITINSPECTION AND QUARANTINE

33、 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 ARE WHOLLY OF CHINESE ORIGIN.+ THE PRODUCTION DATE OF THE GOODS NOT TO BE EARLIER THAN HALFMONTH AT TIME

34、 OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.+ SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE.2009MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051SHIPMENT COMPANY'S CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANYTHE DOCUMENTS.DD.

35、CONDITIONS47 A+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL 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.CHARGES71 BADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITHDISCREPANCY . THE FEE