《进出口业务单证》课程教学实习指导书

1、进出口业务单证课程教学实习指导书课程名称：进出口业务单证实习学期：第4学期开课院系：外语系指导教师：金基瑶课程适用对象：商务英语专业、商务日语专业学生实习目的：1）进一步加深学生对UCP有关条款的理解；2）培养学生审核信用证、防范贸易风险的能力；3）锻炼学生运用电脑进行文字输入和编辑能力；4）使学生较熟练地掌握各种结汇单证的缮制。实习内容：信用证的审核及根据信用证缮制各种结汇单据，包括发票、装箱单、 提单、保险单、原产地证、汇票。实习安排：信用证阅读-8学时；审核信用证-4学时；商业发票、装箱单-3学时；提单-3学时；保险单-2学时；汇票-3学时；原产地证及其他单据-3学时；完成实习小结-2学

2、时实习方式：1. 集中指导与自主实践相结合，充分利用图书馆和语音实验室；2. 实践练习与教师讲解和点评相结合；3. 实习时间安排：初期向学生说明实习要求及注意事项；实习期间围绕实习目标，根据实习计划要求安排实习内容、实习作业；实习后应整理好所有实习资料。基本要求：1实习期间学生必须严格遵守校纪校规；2实习期间学生必须严格服从实习指导教师的安排，完成实习任务；3学生按照实习要求，完成实习作业，撰写实习报告，进行个人实习小结；4学生实习成绩计入成绩册，作为课程总评成绩的依据之一；5实习结束后，要求指导教师上交课程实习资料包。考核方式：综合评价。考核成绩：成绩由四部分组成：1、实习出勤率占实习成绩1

3、0%；2、实习表现占实习成绩40%；3、实习小结占实习成绩40%；4、老师鉴定占实习成绩10%。推荐参考用书：姚大伟等. 国际商务单证理论与实务M. 北京: 中国商务出版社 黎孝先. 国际贸易实务M. 北京: 对外经济贸易大学出版社操作要求一、信用证阅读要求能熟练阅读各种信用证二、信用证审核请根据审证的一般原则和方法对收到的信用证进行认真细致的审核，列明信用证存在的问题并陈述要求改证的理由。提示：1. 信用证同合同比较，常会出现的问题：（1）L/C的商品货号与合同不符。（2）金额（大写/小写）与合同不一致。（3）L/C条款与合同相应条款不符。例如：保险条款在合同中写明All Risks as

4、per C.I.C dated 1/1/1981. 但L/C显示War Risk and All risks. （4）付款方式不符合同要求。 例如：合同中为by sight L/C, 而信用证中为draft at 30days sight. 注意：信用证的规定可以比合同条款宽松。2. 信用证本身常出现的问题：（1）信开本信用证应写明subject to UCP600。（2）注意L/C的到期地点。（3）注意信用证三期，即：有效期、装运期和交单期。（4）L./C中的软条款。例如：要求卖方提交客检证书；正本B/L全部或部分直寄客户。三、拟写改证函根据你的审证结果草拟改证函，要求列明不符点，并清晰告知

5、客户如何进行修改。注意：出口商应将改证函写给进口商，而非开证行。四、缮制全套结汇单据提示：1. 根据信用证及信用证修改书缮制单据。2. 提交单据的种类、份数应符合信用证的要求。3. 信用证中如有特别条款，应注意其中的内容。Letter of Credit 1Received from : BKAUATWW BANK AUSTRIA AG VIENNA 1011 VIENNA AUSTRIADestination : ABOCCNBJA110 AGRICULTURAL BANK OF CHINA THE HANGZHOU (ZHEJIANG BRANCH)Message Type : 700 I

6、SSUE OF A DOCUMENTARY CREDITDate : 18 Feb 2006:27 : Sequence of Total 1/1:40A : Form of Documentary Credit IRREVOCABLE:20 : Documentary Credit Number AKB0600278:31C : Date of Issue 060211:31D : Date of Expiry, Place of Expiry 060421，AUSTRIA:50 : Applicant PICHLER VERTRIEBS GMBH. NFG. KG KINDERMANNGA

7、SSE 9 8020 GRAZ:59 : Beneficiary HANGZHOU HAIWU LEATHER PRODUCTS CO. LTD. No.55 JIEFANG ROAD:32B : Currency Code Amount:41D : Available With By ISSUING BANK BY SIGHT PAYMENT:43P : Partial Shipments NOT PERMITTED:43T : Transshipment PERMITTED:44A : Loading on Board/Dispatch/Taking in Charge SHANGHAI

8、VIA HAMBURG:44B : For Transportation to GRAZ/AUSTRIA:44C : Latest Date of Shipment 060331:45A : Description of Goods and/or Services 3400 PCS FC96806 CAMPING CHAIRS FOB SHANGHAI:46A : Documents Required+SIGNED COMMERCIAL INVOICE IN ORIGINAL AND 3 COPIES, ISSUED TO PICHLER VERTRIEBS GMBH. NFG. KG, KI

9、NDERMANNGASSE 9, A-8020 GRAZ/AUSTRIA+PACKING LIST IN 3 COPIES+FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD PANALPINA BILL OF LADING, MADE OUT TO ORDER OF PICHLER VERTRIEBS GMBH. NFG. KG, KINDERMANNGASSE 9, A-8020 GRAZ/AUSTRIA ISSUED BY PANALPINA SHANGHAI SHOWING AS NOTIFY PARTY: PICHLER VERTRIEBS GMBH

10、NFG. KG, KINDERMANNGASSE 9, A-8020 GRAZ/AUSTRIA, MARKED FEIGHT PAYABLE AT DESTINATION, EVIDENCING SHIPMENT FROM SHANGHAI VIA HAMBURG TO FINAL DESTINATION GRAZ/AUSTRIA+CERTIFICATE OF ORIGIN, ISSUED TO PICHLER VERTRIEBS GMBH NFG. KG, KINDERMANNGASSE 9, A-8020 GRAZ/AUSTRIA:47A : Additional Conditions I

11、N CASE DOCUMENTS PRESENTED NOT IN CONFORMITY WITH CREDIT TERMS, DISCREPANCY FEE WILL BE CHARGED. REIMBURSEMENT: UPON RECEIPT OF ALL DOCUMENTS STRICTLY COMPLYING TO CREDIT TERMS AT OUR COUNTERS WE SHALL REMIT PROCEEDS AS PER YOUR INSTRUCTIONS WITH ADEQUATE VALUE DATE SINCE THIS CREDIT IS PAYABLE IN A

12、USTRIA.DOCUMENTS ARE TO BE SENT TO BANK AUSTRIA AKTIENGESELLSCHAFT VIENNA:71B : Charges ALL COMMISSIONS AND CHARGES ARISINGUNDER THIS CREDIT OUTSIDE OF AUSTRIA ARE TO BE BORNE BY THE BENEFICIARIES:48 : Period for Presentation 21 DAYS AFTER SHIPPING DATE AS PER SHIPPING DOCUMENT:49 : Confirmation Ins

13、tructions WITHOUT:57B : “Advise Through” Bank YR 30 QINGCHUN ROAD OFFICELetter of Credit 2Message HeaderSwift INPUT : FIN 700 Issue of a Documentary CreditSender : HZCBCN2HXXX HANGZHOU CITY COMMERCIAL BANK HANGZHOU CNReceiver : ABNACNSHXXX ABN AMRO BANK (SHANGHAI BRANCH) SHANGHAI CNMessage Text.27:

14、Sequence of Total1/140A: Form of Documentary CreditIRREVOCABLE20: Documentary Credit NumberLC200787330000931C: Date of Issue07010240E: Applicant RulesUCP LATEST VERSION31D: Date and Place of Expiry070221 IN COUNTRY OF BENEFICIARY50: ApplicantHANGZHOU PAPER CO.LAV, LTDCHUNJIANG STREET INDUSTRIALFUNCT

15、ION ZONE, FUYANG CITY 59: Beneficiary Name & AddressRICHMOND INTERTRADE LIMITEDRM1301, BANK OF AMERICA TOWER, 12HARCOURT ROAD, CENTRAL HONGKONG32B: Currency Code, AmountCURRENCY: USD AMOUNT: #36,000.00#39A: Percentage Credit Amt Tolerance10/1041D: Available With By - Name & AddrWITH ISSUING BANKBY A

16、CCEPTANCE42C: Draft atDRAFTS AT 90 DAYS AFTER SIGHTFOR FULL INVOICE VALUE42D: Drawee Name & AddressHANGZHOU CITY COMMERCIAL BANK432 FENGQI ROAD, HANGZHOUP. R. CHINA43P: Partial ShipmentsALLOWED43T: Transshipment NOT ALLOWED44E: Port of Loading/ Airport of Dep.AMERICAN MAIN PORT44F: Port of Discharge

17、/ Airport of Dest.SHANGHAI, CHINA44C: Latest Date of Shipment07013145A: Description of Goods &/ or ServicesSHANGHAI, CHINATOTAL VALUE: USD36000.00 46A: Documents Required. SIGNED COMMERCIAL INVOICE IN 3 COPES INDICATING L/C NO. AND CONTRACT NO. 06WP0919B. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LAD

18、ING CONSIGNED TO APPLICANT, MARKED “FREIGHT PREPAID” AND NOTIFYING APPLICANT. PACKING LIST / WEIGHT MEMO IN 3 ORIGINALS INDICATING QUANTITY,GROSS AND NET WEIGHT OF EACH CONTAINER. CERTIFICATE OF QUANTITY / WEIGHT IN 3 COPIES ISSUED BY BENEFICIARY. BENEFICIARYS CERTIFIED COPY OF FAX DISPATCHED TO THE

19、 APPLICANTWITHIN 5 WORKING DAYS AFTER SHIPMENT ADVISING L/C NO., NAME OFVESSEL, DATE OF SHIPMENT, NAME, QUANTITY, WEIGHT AND VALUE OF GOODS. PRE-SHIPMENT INSPECTION CERTIFICATE IN 1 ORIGINAL AND 1 COPY ISSUED BY CCIC. CERTIFICATE OF NON-WOOD PACKING MATERIAL IN 2 ORIGINALS. CERTIFICATE OF 14 DAYS FR

20、EE TIME DETENTION FOR CONTAINERS ATDESTINATION ISSUED BY SHIPPING LINE OF MARKED ON THE B/L.47A: Additional Conditions. BOTH QUANTITY AND CREDIT AMOUNT 10PCT MORE OR LESS ARE ALLOWED. THIRD PARTY AS SHIPPER IS ACCEPTABLE.71B: ChargesALL BANKING CHANGES OUTSIDE THE ISSUING BANK ARE FOR ACCOUNT OF BEN

21、EFICIARY.48: Period for PresentationDOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER DATE OF ISSUANCE OF THE TRANSPORT DOCUMENT BUT WITHIN THE VALIDITY OF THE CREDIT49: Confirmation InstructionsWITHOUT78: Instruction To Paying / Accepting / Negotiating Bank. REIMBURSEMENT BY TELETRANSMISSION IS PROH

22、IBITED. ALL DOCUMENTS REQUIRED MUST BE FOWARDED TO HANGZHOU CITY COMMERCIAL BANK (CHINA), 432 FENGQI ROAD, HANGZHOU 310006, P. R. CHINA IN ONE LOT BY COURIER SERVICE. UPON RECEIPT OF DOCUMENTS FULLY IN COMPLIANCE WITH TERMS AND CONDITIONS OF THIS CREDIT WE SHALL ACCEPT THE DRAFT AND REMIT THE PROCEE

23、DS TO YOUR DESIGNATED ACCOUNT ON MATURITY. DISCREPANCY FEE OF USD50.00 OR ITS EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS ARE PRESENTED. THE AMOUNT OF EACH DRAWING MUST BE ENDORSED ON THE REVERSE OF THE CREDIT INSTRUMENT. Letter of Credit 3Issuing Bank: BANK

24、OF CHINA，DALIAN BRANCH: 27: Sequence of Total1/1: 40A: From of Documentary CreditIRREVOCABLE: 20: Documentary Credit Number111LC060000558: 31C: Date of Issue060517: 31D: Date and Place of Expiry060810FRANCE: 50: ApplicantDALIAN TOM GROUR CO., LTD.NO .95 JIEFANG RD., DALIAN CHINA: 59: BeneficiaryATIN

25、A CO., LTD. 66 COURS MICHELET LA DEFENSE10, CEDEX 42 92091PARIS LA DEFENSE, FRANCE: 32B: Currency Code, AmountUSD 148000:41A: Available with .By . BANK OF CHINA，NEWYORK BRANCH BY DEFFERED PAYMENT: 42P: Deferred Payment Details AT090DAYS FROM B/L DATE: 43P: Partial ShipmentsALLOWED: 43T: Transshipmen

26、tPROHIBITTED: 44A: Loading on Board/Dispatch /Taking in EUROPEAN MAIN PORT:44B: For Transportation to . DALIAN PORT CHINA: 44C: Latest Date of shipment060625: 45A: Descriptions of Goods and /or Service 2ETHYLHEXYL THIOGLYCOLATE (2EHTG) QUANTITY: 80MT (5FCLS) PACKING: 80 DRUMS X 200KGS NET PER FCL.TO

27、TAL FIVE FCLS DALIAN CHINA TOTAL AMOUNT: USD: 46A: Documents Required+SIGNED COMMERCIAL INVOICE IN TRIPLICATE, INDICATING+PACKIING LIST/WEIGHT MEMO IN TRIPLICATE INDICATING QUANTITY, GROSS AND NET WEIGHTS OF EACH PACKING +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK E

28、NDORSED, MARKED “FREIGHT PREPAID” AND NOTIFYING APPLICANT+INSURANCE POLICY/CERTIFICATE IN DUPLICATE FOR 110 FRECENT OF THE INVOICE VALUE SHOWING CLAIMS PAYABLE IN CHINA IN THE SAME CURRENCY OF THE INVOICE, BLANK ENDORSED, COVERING ALL RISKS+BENEFICIARYS CERTIFIED COPY OF FAX DISPATCHED TO THE APPLIC

29、ANT WITHIN 5 WORKING DAYS AFTER SHIPMENT ADVISING L/C NO. CONTRACT NO. NAME OF VESSEL, DATE OF SHIPMENT, PORT OF LOADING, NAME, QUANTITY, WEIGHT AND VALUE OF GOODS+CERTIFICATE OF CONFORMITY ISSUED BY MANUFACTURER.:47A: Additional Conditions+A FEE OF USD 50.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE

30、PROCEEDS FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS. DISCREPANT DOCUMENTS WILL BE REJECTED. BUT IF INSTRUCTIONS FOR THEIR RETURN ARE NOT BECEIVED BY THE TIME THE APPLICANT HAS ACCEPTED AND PAID FOR THEM, THEY MAY BE RELEASED TO APPLICANT. IN SUCH EVENT, BENEFICIARY /PRESENTING BANK SHALL HAVE NO

31、CLAIM AGAINST ISSUING BANK+THIRD PARTY DOCUMENTS ARE ACCEPTABLE.+AN EXTRA PHOTOCOPY OF ORIGINAL INVOICE AND B/L IS REQUIRED FOR ISSUING BANKS FILE. USD10.00 WILL BE DEDUCTED IF WITH COPIES NOT PRESENTED.+THIRD PARTY OF SHIPPER IS NOT ACCEPTABLE+SHORT FORM/BLANK BACK B/L IS NOT ACCEPTABLE+PARTIAL SHI

32、PMENT ALLOWED IN TWO LOTS ONLY, THE: 71B: CHARGES: ALL BANKING CHARGES OUTSIDE THE ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY: 48: Period of presentation: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT DATE BUT WITHIN THE VALIDITY OF THIS CREDIT: 49 : Confirmation InstructionsWITHOUT: 78

33、 : Instruction to the paying /Accepting+ALL DOCUMENTS TO BE SENT DIRECTLY TO BANK OF CHINA, DALIAN BRANCH, 9 ZHONGSHAN GUANG CHANG,DALIAN, CHINA IN ONE LOT BY DHL.+UPON RECEIPT OF DOCUMENTS AND DRAFTS IN CONFORMITY WITH THE CONDITIONS AND THE TERMS OF THIS DOCUMENTARY CREDIT, WE WILL REMIT THE PROCE

34、EDS AT THE MATURITY AS PER THE PRESENTING BANKS INSTRUCTIONSLetter of Credit 4. .Message Header Sender： HZCBCN2HXXXHANGZHOU CITY COMMERCIAL BANK HANGZHOU CNReceiver BKCHCATTXXXBANK OF CHINA (CANADA)TORONTO CA. .Message Text 27: Sequence of Total1/140A: Form of Documentary CreditIRREVOCALBE20: Docume

35、ntary Credit NumberLC200687330060431C: Date of Issue06101931D: Date and Place of Expiry061216 IN COUNTRY OF BENEFICIARY50: ApplicantXIAOSHAN JJJ PAPER CO., LTDYOUYI VILLAGE CHUNJIANG STREETTEL: 8657163586666 FAX: 865716358665759: Beneficiary - Name & AddressOGO FIBERS INCUNIT 110, 30 WEST BEAVER CRE

36、EKRD, RICHMOND HILL, ON, L4B 3KI32B: Currency Code, AmountCurrency USD Amount#121,000.00#39A: Percentage Credit Amt Tolerance10/1041D: Available With ByWITH ANY BANKBY NEGOTIATION42C: Draft at.DRAFTS AT 90 DAYS AFTER SIGHTFOR FULL INVOICE VALUE42D: Drawee Name & AddressHANGZHOU CITY COMMERCIAL BANK4

37、32 FENGQI ROAD, HANGZHOUP. R. CHINA43P: Partial ShipmentsALLOWED44T: TransshipmentALLOWED44A: On Board Disp/ Taking Charge at/fMAIN PORT OF NORTH AMERICA44B: For Transportation toSHANGHAI, CHINA44C: Latest Date of Shipment06112545A: Description of Goods & / or ServicesQUANTITY: 1000.00 MTS TOTAL AMO

38、UNT: USD 121000.00 CFR SHANGHAI, CHINA46A: Documents Required. SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING L/C NO. AND CONTRACT NO. OGO-QX0636. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING CONSIGNED TO APPLICANT, MARKED “FREIGHT PREPAID” AND NOTIFYING APPLICANT. PACKING LIST / WEIGHT MEMO IN

39、 3 COPIES INDICATING QUANTITY, GROSS AND NET WEIGHT OF EACH CONTAINER. CERTIFICATE OF QUANTITY/WEIGHT IN 3 COPIES. CERTIFICATE OF NON-WOOD PACKING MATERIAL. INSPECTION CERTIFICATE IN 1 ORIGINAL ISSUED BY C.C.I.C. NORTH AMERICA, INC. CERTIFICATE OF 14 DAYS FREE TIME DETENTION FOR CONTAINERS AT DESTIN

40、ATION.47A: Additional Conditions. BOTH QUANTITY AND CREDIT AMOUNT 10PCT MORE OR LESS ARE ALLOWED.71B: ChargesALL BANKING CHARGES OUTSIDE THE ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY.48: Period for PresentationDOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER DATE OF ISSUANCE OF THE TRANSPORT DOCUM

41、ENT BUT WITHIN THE VALIDITY OF THE CREDIT49: Confirmation InstructionsWITHOUT78: Instruction To Paying / Accepting / Negotiating Bank. REIMBURSEMENT BY TELETRANSMISSION IS PROHIBITED. ALL DOCUMENTS MUST BE SENT TO HANGZHOU CITY COMMERCIAL BANK, 432 FENGQI ROAD, HANGZHOU 310006, P. R. CHINA IN ONE LO

42、T BY COURIER SERVICE. UPON RECEIPT OF DOCUMENTS FULLY IN COMPLIANCE WITH TERMS ANDCONDITIONS OF THIS CREDIT WE SHALL ACCEPT THE DRAFT AND REMIT THE PROCEEDS TO YOUR DESIGNATED ACCOUNT ON MATURITY. DISCREPANCY FEE OF USD50.00 OR ITS EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DISC

43、REPANT DOCUMENTS ARE PRESENTED. THE AMOUNT OF EACH DRAWING MUST BE ENDORSED ON THE REVERSE OF THE CREDIT INSTRUMENT.Letter of Credit 5MT 700 ISSUE OF A DOCUMENTARY CREDITSENDER: KOOKMIN BANK (FORMERLY H AND CB), SEOULRECEIVER: BANK O F CHINA, HANGZHOUSEQUENCE OF TOTAL： 27：1 / 1FORM OF DOC. CREDIT：40

44、A：IRREVOCABLEDOC. CREDIT NUMBER： 20：M10R4203NU00032DATE OF ISSUE：31C：020305APPLICABLE RULES：40E：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY：31D：DATE 020403 PLACE AT THE NEGOTIATION BANKAPPLICANT： 50：G.S INTERNATIONAL CORPORATION31-85, MOONHYUNI-DONG, NAM-GU, PUSAN, KOREABENEFICIARY： 59：HANGZHOU TOOLS

45、 CO., LTDNO.75 YANAN ROAD, HANGZHOU CHINAAMOUNT：32B：CURRENCY USD AMOUNT 47.952.AVAILABLE WITH/BY：41D：ANY BANKBY NEGOTIATIONDRAFTS AT .：42C：90 DAYS AFTER SIGHTDRAWEE：42A：H AND CB, TOKYO BRANCHPARTIAL SHIPMTS：43P：ALLOWEDTRANSSHIPMENT：43T：ALLOWEDPORT OF LOADING/ AIRPORT OF DEPARTURE：44E：NINGBO PORT, CH

46、INAPORT OF DISCHARGE：44F：PUSAN PORT, KOREALATEST DATE OF SHIPMENT：44C：020327DESCRIPTION OF GOODS AND/OR SERVICES.：45A：MENS SHOES QUANTITY UNIT PRICE AMOUNTMENS SANDALSL-700-1 2,160PRS USD5ORIGIN: CHINAFOB NINGBO PORTDOCUMENTS REQUIRED：46A：+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT T

47、O THE ORDER OF KOOKMIN BANK, KOREA (FORMERLY H AND CB, KOREA) MARKED FREIGHT COLLECT” AND NOTIFY ACCOUNTEE+ SIGNED COMMERCIAL INVOICE IN 3 FOLD+ PACKING LIST IN 3 FOLD+ CERTIFICATE OF ORIGIN IN 3 FOLDADDITIONAL COND：47A：+ BENS USANCE DRAFTS MUST BE NEGOTIATED AT SIGHT BASIS AND ACCEPTANCE COMM AND D

48、ISCOUNT CHG ARE FOR APPLICANTS ACCOUNTCHARGES：71B：ALL BANKING CHARGES/COMMISSIONS INCLUDING REIM CHARGES OUTSIDE KOREA ARE FOR ACCOUNT OF BENEFICIARYPERIOD FOR PRESENTATION ： 48：WITHIN 21 DAYS AFTER DATE OF SHIPMENT, BUT WITHIN CREDIT VALIDITYCONFIRMATION INSTRUCTION： 49：WITHOUTINFORMATION TO PRESEN

49、TING BANK： 78：+T/T REIMBURSEMENT IS NOT ALLOWED+ALL DOCS EXCLUDING BENS DRAFTS ENDORSED BY NEGO BANK MUST BE DISPATCHED TO US (H AND CB), 9-1, 2-GA, NAMDAEMOON-RO, JUNG-GU, SEOUL, 100-703, KOREA (INTERNATIONAL OPERATIONS TEAM/FORMERLY H AND CB BK)+THE AMOUNT OF EACH DRAWING MUST BE NOTED ON THE REVE

50、RSE OF THIS CREDIT BY NEGOTIATING BANK+REIMBURSE YRSELVES FROM DRAWEE BY FORWARDING BENS USANCE DRAFTS ON CONDITION THAT THE DOCS ARE COMPLIED WITH L/C TERMS合同SALES CONFIRMATIONS/C No.: LD-DRGSC01Date: April 1st 2003The Seller:LIDA TRADING CO. LTD.The Buyer: DRAGON TOY CO. LTD.Address:NO. 1267 EAST

51、NANJING ROADAddress: 1180 CHURCH ROAD SHANGHAI, CHINA NEWYORK PA 19446 U.S.A.Item No.Commodity &SpecificationsUnitQuantityUnit Price(USD)AMOUNT(USD)TELECONTROL RACING CARCIFC3 NEWYORK1ART. 18812PIECE24002ART. 18814PIECE20003ART. 18817PIECE20004ART. 18819PIECE2400TOTALTOTAL CONTRACT VALUE:SAY US DOLL

52、ARS ONE HUNDRED EIGHTY-EIGHT THOUSAND TWO HUNDRED AND FIFTY-SIX ONLYPACKING:ART. NO.18812 & 18819 TO PACKED IN CARTONS OF 12 PIECES EACHART. NO.18814 & 18817 TO PACKED IN CARTONS OF 20 PIECES EACHALL PRODUCTS IN FOUR 20 CONTAINERS.TERMS OF SHIPMENT:SHIPMENT IN MAY 2003 AFTER RECEIVING THE RELEVANT L

53、ETTER OF CREDIT WITH PARTIAL SHIPPMENT TRANSHIPMENT ALLOWED.PORT OF LOADING & DESTINATION: FROM SHANGHAI, CHINA TO NEW YORK, USAPAYMENT:THE BUYER SHALL OPEN AN IRREVOCABLE L/C IN FAVOR OF THE SELLER BEFORE APR. 15TH, 2003. THE SAID L/C SHALL BE AVAILABLE BY DRAFT AT SIGHT FOR FULL INVOICE VALUE AND

54、REMAIN VALID FOR NEGOTIATION IN CHINA FOR 15 DAYS AFTER SHIPMENT.INSURANCE:TO BE COVERED BY THE SELLER FOR 110% OF TOTAL INVOICE VALUE AGAINST ALL RISKS AND WAR RISK AS PER THE OCEAN MARINE CARGO CLAUSES OF THE PEOPLES INSURANCE COMPANY OF CHINA, DATED JAN. 1ST, 1981.Confirmed by:THE SELLERTHE BUYER

55、LIDA TRADING CO., LTD. DRAGON TOY CO., LTD.GRACE GUTHEOPALD. TIANRemarks:1. The buyer shall have the covering letter of credit which should reach the Seller 30 days before shipment, failing which the Seller reserves the right to rescind without further notice, or to regard as still valid whole or an

56、y part of this contract not fulfilled by the Buyer, or to lodge a claim for losses thus sustained, if any.2. In case of any discrepancy in Quality/Quantity, claim should be filed by the Buyer within 30 days after the arrival of the goods at port of destination; while for quantity discrepancy, claim

57、should be filed by the Buyer within 15 days after the arrival of the goods at port of destination.3. For transactions concluded on C.I.F. basis, it is understood that the insurance amount will be for 110% of the invoice value against the risks specified in the Sales Confirmation. If additional insur

58、ance amount or coverage required, the Buyer must have the consent of the Seller before Shipment, and the additional premium is to be borne by the Buyer.4. The Seller shall not be hold liable for non-delivery or delay in delivery of the entire lot or a portion of the goods hereunder by reason of natu

59、ral disasters, war or other causes of Force Majeure. However, the Seller shall notify the Buyer as soon as possible and furnish the Buyer within 15 days by registered airmail with a certificate issued by the China Council for the Promotion of International Trade attesting such event(s).5. All deputi

60、es arising out of the performance of, or relating to this contract, shall be settled through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission for arbitration in accordance with