信用证审核和修改

1、单证实务段考班级：学号：姓名：根据以下销售合同审核国外开来的信用证，指出信用证中存在的10个问题并说明应如 何修改。(100分)Sales ConfirmationNo： 0003916Date： Sep.30,2006Seller： Ningbo Huadu Textile International Trade Corp.Buyer： Sunny Men Corporation，P.O.Box No.6789 Toronto,Canada.Commodity and Specifications：Polo brand full cotton mens shirt 15,DC80pbsmor

2、e or less at sellers optionPacking： In cartons of 20pcs each, containerizedUnit Price： US$1.20 Per Piece CFR TorontoTotal value:US$18,000.00 (U.S.Dollars Eighteen Thousand only)Time of shipment： During Nov./Dec.2006 In two equal monthly lots, fromChina to Toronto, allowing transshipment。Insurance：To

3、 be covered by the BuyerTerms of Payment： By Irrevocable Sight Letter of Credit to reach the Seller 15 days before the month of shipment and remained valid for negotiation in China until the 15th days after date of shipment。IRREVOCABLE DOCUMENTARY CREDITNO. 051086Oct.12, 2006FROM： THE ROYAL BANK OF

4、CANADATO： BANK OF CHINA, NINGBO,CHINAWE OPEN IRREVOCABLE DOCUMENTARY CREDIT NO. 051086NINGBO HUADU TEXTILEBENEFICIARY:IMP. AND EXP. CO. LTD. (1)JIEFANG SOUTH ROAD 111,NINGBO,CHINAAPPLICANT:SUNNY MEN CORPORATION P.O.BOX NO.6789 TORONTO,CANADAAMOUNT:US $18000.00(US DOLLARS EIGHTEEN THOUSApoTHIS CREDIT

5、 IS AVAILABLE BY BENEFICIARYS DRAFTDAYS AFTER SIGHT(2)FOR 100% OF INVOICE VALUE DRAWN ON THE ROYAL BANK OF CANADA ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED COMMERCIAL INVOICE IN 3 COPIES.2.FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDERINSURANCE POLICY INAND BLANK ENDORSED MARKED F

6、REIGHT PREPAID AND NOTIFY APPLICANT.3.DUPLICATE COPIES FOR 110%OF INVOICE VALUE. (3)COVERING ALL RISKS AND WAR RISK SUBJECT TO CIC DATED JAN.1ST,1981.4.CERTIFICATE OF ORIGIN IN DUPLICATE ISSUED BY CHINA INTERNATIONAL CHAMBER OF COMMERCE OR OTHER GOVERNMENT AUTHORITIES.INSPECTION CERTIFICATE OF5.QUAL

7、ITY ISSUED BYAPPLICANT COVERING:(4)15,000PCSPOLO BRAND FULL COTTON MENS SHIRTCFRC3%(5)AT US$1.20 PER PIECE(6)TORONTO AS PER S/Cn l；a ,川：、6.SHIPMENT:NOV*7).30,2 006 FROM NINGBO(8) TO TORONTO.PARTIAL SHIPMENTS:ALLOWEDTRANSHIPMENT:PROH IBITED(9)THE GOODS SHALL BE CONTAINERIZED.WITHIN 8 DAYS DOCUMENTS M

8、UST BE PRESENTED(10)AFTER THE DATE OF THE B/L,BUT WITHIN THE VALIDITY OF THE CREDIT. THE ROYAL BANK OF CANADA 管结粉 NINGBO HUADU TEXTILE IMP. AND EXP. CO. LTD” AMENDS TO “NINGBO HUADU TEXTILE INTERNATIONAL TRADE CORP.”THE TENOR OF DRAFT IS “AT SIGHT” INSTEAD OF “AT 30 DAYS AFTER SIGHT”“INSURANCE POLIC

9、Y IN Duplicate copies for 110% OF INVOICE VALUE. COVERING ALL RISKS AND WAR RISK SUBJECT TO CIC DATED JAN.1ST,1981”SHOULD BE DELETED4. “INSPECTION CERTIFICATE OF QUALITY ISSUED BY APPLICANT COVERINGABYS TO “INSPECTI(GOVERNMENTY AUTHORITIES or seller.”5 . “POLO BRAND FULL COTTON MENS SHIRT 15,000PCS AT US$1.20PER PIECE AMENDS 丫 15,000PCS ,AT SELLERS OPTIONAT US$1.20 PER PIECE”6.“CFRC3% TORONTO” AMENDS TO “CFR TORONTAESTZ”_SHIPMENT:NOV30,2006” AMENDS TO “LATESTSHIPMENT:DEC.31,2006” FROM NINGBO TO TORONTO.”AMEND S TO “FRO