进口信用证业务操作

1、项目四 信用证业务实训-进口信用证业务操作一、操作目标：能够准确审核开证申请书填写的完整性、准确性及有效性。能够根据开证申请书和条件，正确缮制信用证并准确审核信用证来证。能够熟练进行信用证通知、保兑及修改的处理。能够熟练进行信用证中议付、寄单索偿的处理。二、实训项目：（一）进口信用证实训浙江云行工艺有限公司从美国EFG TRADING CO., LTD公司进口价值为USD77495.79的工艺品制造设备2批，合同规定的价格条件为CIF HANG ZHOU，付款条件为见票后30天付款，结算方式为不可撤销跟单信用证（IRREVOCABLE DOCUMENTARY CREDIT）,受益人EFG公司按

2、信用证的规定在装船期内将货物装船，并将全套清洁提单(N/N B/L, 3/3)，汇票一式2份，商业发票（INVOICE）一式3份，装箱单（P/L）一式3份，普惠制产地证（G.S.P FORM A）1份，全套保险单(INS./P, 2/2)于2007年5月15日提交CITIBANK N.A., NEW YORK，要求其支付信用证规定的货款。三、业务流程：四、操作程序：进口商申请开证行受理开证行开立信用证修改信用证（客户申请提货担保）开证行审核来单开证行付款或承兑（拒绝付款或承兑）信用证注销、撤销及归档客户申请客户提交货物进口相关材料：进出口合同及进出口许可证；付汇备案表；购汇申请书；工商营业执照

3、；公司法人代表印鉴；并填写开证申请书，开立帐户并缴纳开证保证金。（二）银行受理审核：开证行受理客户的开证申请，审核客户提交的开证资料及信用证开证申请书。TO:BANK OF CHINA, ZHEJIANG BRANCH DATE :MAY 8, 2008IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONDate and place of issue:MAY 10,2008Date and place of expiryJULY 30,2008 IN COUNTRY OF BENEFICIARYBeneficiaryEFG Trading Co. LTDMela

4、nd Street No. 51，New York, U.S.TEL: 8215888/8215688Applicant:Yunhang Arts and Crafts Co. LtdChangqin Rd 55，HangzhouChinaTEL:89676777Advising Bank:CITIBANK N.A. N.Y.Amount: USD77,495.79SAY: U.S.DOLLARS SEVENTY SEVEN THOUSAND FOUR HUNDRED NINETY FIVE AND CENTS SEVENTY NINE Partial shipments( ) allowed

5、() not allowedTransshipment( ) allowed() not allowedCredit available with ANY BANK:( ) by payment at sight( ) by deferred payment () by acceptance of drafts at: () by negotiationagainst the documents detailed herein () and of your drafts at sight for FULL invoice value drawn on us.Shipment from: NEW

6、 YORK, N.A.for transportation to: HANG ZHOU, CHINALatest Shipment: JULY 15, 2008DOUCUMENTS REQUIRED() Signed commercial invoice in 4 copies indicating L/C No. and Contract No.Full set of clean on board marine bills of lading made out to order, endorsed in blank and marked FREIGHT AID.() Insurance po

7、licy or certificate in duplicate blank endorsed, for 110 per. of the CIF value showing claims payable at destination in the same currency as the draft and covering Institute Cargo Clauses(), Institute War Clauses and Institute S.R.C.C. Clause.（罢工、暴动、民变险）() Packing list/Weight memo in 4 copies.() Cer

8、tificate of quality in 4 copies issued by THE MANUFACTURERS.() Certificate of origin in 3 copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN.() BENEFICIARYS CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED.( ) CLEAN AIR WAYBILL CONSIGNED T

9、O ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO ( ) , AND NOTIFY THE APPLICANT WITH FULL ADDRESS.Covering shipment of: MCHINE EQUIPMENT OF CRAFTS: SC-155200 SHIPPING MARKS = 08EMHZHNCT02002HANGZHOUCHINAH.S.CODE: HG8878965CIF HANG ZHOUOTHER TERMS AND CONDITIONS:All banking charges o

10、utside Hangzhou,China are for beneficiarys account.Documents must to be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the Credit.INSTRUCTIONS OF NEGOTIATING BANK:1.Each presentation must be noted on the reverse of this advice.2.All documen

11、ts are to be dispatched in ONE lot by registered airmail to us at:BANK OF CHINA INTERNATIONAL DEPARTMENT. 2/F, FINANCIAL BLDG, QING CHUN RD. NO. 432 HANG ZHOU, CHINA.3.In reimbursement-We shall reimburse you in accordance with your instructions upon receipt of documents in compliance with credit ter

12、ms.We hereby issue the Irrevocable Documentary Credit in your favour：It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision, International Chamber of Commerce, Paris, France, Publication No.600) and engages us in accordance with the terms thereof. The number and the

13、date of the Credit and the name of our bank must be quoted on all drafts required.For BANK OF CHINA， ZHEJIANG BRANCH HANG ZHOU Authorized Signature(s)（二）开证行开立信用证：-*FIN/Session/ISN :F01 .SS. .SEQ.*Own Address :BKCHCNBJA910 BANK OF CHINA* HANGZHOU* (ZHEJIANG BRANCH) *Input Message Type :700 Issue of a

14、 Docuementary Credit*Sent to :CITIUS33XXXX new yorkusa* * Priority/Obsol.Period :Normal/100 Minutes - 27 /Sequence of Total（合计次序） 1/140A/+ Form of Documentary Credit （跟单信用证类别）IRREVOCABLE 20 /+ Documentary Credit Number （信用证号码）LCWJ60069531C/+ Date of Issue （开证日期） 080510 31D/+ Date and Place of Expiry

15、 （到期日及地点）080730IN COUNTRY OF BENEFICIARY 50 /+ Applicant (申请人)Yunhang Arts and Crafts Co. LtdHang zhou 59 /+ Beneficiary（受益人）EFG Trading Co, N.Y., U.S.A 32B/+ Currency Code, Amount （币别代码、金额）USD77495,7939A/+ Percentage Credit Amount Tolerance （信用证金额加减百分率）0/041A/+ Available With . By . （付款方式和指定银行）CITI

16、US33XXXBY NEGOTIATION42C/+ Draft at . （汇票期限） 30 DAYS After Sight 100 PCT OF INVOICE VALUE SHOWING THIS L/C NO. LCWJ600695 AND DATE OF ISSUE42A/+ Drawee （付款人） BKCHCNBJA91 43P/+ Partial Shipments （分批装运）NOT ALLOWED 43T/+ Transshipment （转运）NOT ALLOWED46A/Documents Required +SIGNED COMMERCIAL INVOICE （商业

17、发票）IN ORIGINALS AND COPIES INDICATING THIS L/C NO. AND CONTRACT NO. +3/3 SET ORIGINALS AND NON-NEGOTIABLE COPIES OF CLEAN ON BOARD OCEAN/MULTI-MODEL BILLS OF LADING （清洁海运提单）MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT NOTIFY APPLICANT. +FULL SET OF INSURANCE （保险单）POLICY/CERTIFICATE FOR 110 P

18、CT OF THEINVOICE VALUE SHOWING CLAIMS PAYABLE IN CHINA, IN CURRENCY OF THE DRAFT, BLANK ENDORSED,COVERING ALL RISKS AND WAR RISKS. +WEIGHT MEMO/PACKING LIST （重量单、包装单）IN -FOLD ISSUED BY MANUFACTURER/ BENEFICIARY. INDICATING QUANTITY/GROSS AND NET WEIGHTS OF EACH PACKAGE AND PACKING CONDITIONS AS CALL

19、ED FOR BY THE L/C. +CERTIFICATE OF QUANTITY（数量证明）/WEIGHT IN -FOLD ISSUED BY MANUFACTURER/BENEFICIARY INDICATING QUANTITY /WEIGHT OF SHIPPED GOODS AS WELL AS THE PACKING CONDITIONS. +CERTIFICATE OF QUALITY IN -FOLD ISSUED BY BENEFICIARY S +CERTIFICATE OF ORIGIN（产地证）IN COPIES ISSUED BY THE MANUFACTURE

20、R CERTIFIED COPY OF FAX SENT TO THE APPLICANT WITHIN HOURS AFTER SHIPMENT ADVISING NAME OF VESSEL/FLIGHT NO./WAGON NO., DATE, QUANTITY, WEIGHT AND VALUE OF SHIPMENT. +AIR WAYBILLS SHOWING FREIGHTCONSIGNED TO APPLICANT. MEMORANDUM ISSUED BY47A/Additional Conditions （附加条件） ONE ADDITIONAL COPY EACH OF

21、INVOICE AND TRANSPORT DOCUMENTS MUST BE PRESENTED TO ISSUING BANK.THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT BY THE NEGOTIATING BANK. 71B/Charges 费用ALL BANKING CHARGES OUTSIDE ISSUING BANK, INCLUDING RELATIVE TLX CHGS, ARE FOR BENES ACCOUNT. 48 /+ Period for Presentation

22、 交单期 DOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER SHIPMENT DATE BUT WITHIN VALIDITY OF THIS CREDIT 49 /+ Confirmation Instructions 保兑指示WITHOUT 78 /Instructions to the Paying/Accepting/Negotiating Bank对付款/承兑/议付行之指示 UPON RECEIPT OF THE DOCUMENTS AND THE DRAFTS IN COMPLIANCE WITH THE TERMS AND COND

23、ITIONS OF THIS CREDIT, THE REIMBURSEMENT WILL BE EFFECTED AS PER THE NEGOTIATING BANKS INSTRUCTION. ALL DOCUMENTS MUST BE SENT TO ISSUING BANK ADD: . - -（三）修改信用证2008年10月15日，进口商在与国外出口商及有关当事人同意，要求开证行对信用证有关内容进行修改，并填写信用证修改申请书，委托开证行通知国外受益人。APPLICATION FOR AMENDMENT TO LETTER OF CREDIT信用证修改申请书No.of Credit

24、 Facility: Date:授信额度编号：6684573 日 期：2008年5月15日To: Bank of China Branch(Sub-Branch)致： 中国银行 浙江省 分（支）行L/C No._ Amount: _信用证号码： LCWJ600695金额： 77495.79美元Amendment No.修改次数（银行填写）：Please amend the above L/C by Swift/Telexas follows :请以SWIFT/电传方式修改上述信用证如下：( X ) Shipment date is extended to May 20th, 2008 ( X)

25、 Expiry date is extended to Aug 15th, 2008 ( X ) Increasing credit amount by USD77495.79toUSD78495.79 Others:（ ）All other terms and conditions remain unchanged.其余条款不变。Charges and fees if any, are for our a/c No.IC6684-22修改之手续费及电信费用请从我司账号扣付。Stamp and signature(s) of the applicant: 申 请 人 签 章： 王海银行审查意见

26、：经办：复核： 授权：-*FIN/Session/ISN :F01 .SS. .SEQ.*Own Address :BKCHCNBJA910 BANK OF CHINA* . * HANGZHOU* (ZHEJIANG BRANCH) *Input Message Type :707 Amendment to a Documentary Credit*Sent to :CITIUS33XXXX NEW YORK U.S.A* * Priority/Obsol.Period :Normal/100 Minutes - 20 /+ Senders Reference LCWJ600689 21 /

27、+ Receivers Reference NONREF 23 /Issuing Banks Reference OC988876752A/Issuing BankBKCHCNBJA91BANK OF CHINA, ZHE JIANG BRANCH31C/Date of Issue080510 30 /Date of Amendment080515 26E/Number of Amendment1 59 /Beneficiary(before this amendment)EFG TRADING CO., LTDMELAND STREET NO. 51NEW YORK 32B/Increase

28、 of Documentary Credit AmountUSD2000, 34B/New Documentary Credit Amount After AmendmentUSD79495,95 - -（四）客户申请提货担保无正本提单提货担保函致：中国银行浙江省分行关于：船名（航次）HANYANG665-33 货物提单号 6685573 件数 2箱 品名 工艺品制造设备 唛头 无唛头 箱号 1X40TC7787558 发货人 EFG RADING CO., LTD. NEW YORK, U.S.A发货人EFG RADING CO., LTD. 已安排上述货物由上述船舶承运并发往我司，但正本提

29、单尚未到达。 我司 杭州云行工艺品有限公司 (全称）现请求不凭正本提单提取货物。考虑到贵司接受我司上述请求，我司同意如下：1、由于是按照我们的请求签发上述提单并未凭正本提单放货给我司，对于贵司、贵司雇员及代理由此可能承担的责任或承受任何形式的损害及损失，均由我们无条件承担赔偿责任并保证您们不受任何损失。2、若贵司或贵司雇员或代理因此被起诉或卷入其他司法程序时，我司保证将随时提供足够的法律费用，包括但不限于律师费、司法费用、差旅费、或其他一切相关费用。3、若由此而引起该船舶及其姐妹船或贵司财产因此被扣押、羁留或遭受这种威胁，我们在被请求时将在5个日历日内提供全额保释金或其他担保以解除对贵司或贵司

30、船舶的扣押、羁留并赔偿贵司由此所受一切损失、损害或费用。 4、一旦发生索赔，我们将完全不涉及贵司而直接与索赔人解决该项索赔，并赔偿您们由此所支付的任何款项或所产生的任何责任。该保函中的担保人、保证人，不论是合约一方或仅负担保责任，将承担连带责任，该责任的承担不以贵司的起诉为条件。5、本保函适用中国法律并接受中国海事法院管辖。6、本保函有效期为贰年。担保人：提单上发货人（SHPR）签章 提单上收货人（CNEE）签章 担保银行签章Brown 王 海工商银行浙江分行（正本公章） （正本公章） （正本公章）2008 年 6 月25 日 2008 年 6 月30 日2008年 6 月30 日 备注：1、

31、本担保函正本有效；2、本担保函内容必须用打字字体填写；3、本担保函涂改无效；4、本担保函只适用与提单上同一发货人（SHIPPER）；5、本担保函必须加盖担保人公章（五）开证行审核来单：开证行收到国外通知行或寄单行交寄的单据，审核后；如有不符点，即通知进口商或付款人是否接受；如不接受，即电提或表提通知行要求通知受益人修改。（1）跟单托收汇票股份有限公司股份有限公司BILL OF EXCHANGENo. IC7786547 NEW YORK, 8th July, 2008Exchange for USD77495,79D/A at 30 days after sight of this FIRST

32、 Bill of exchange ( SECOND being unpaid ) pay to CITIBANK N.A. N.Y. or order the sum of SAY: U.S. Dollar SEVENTY-SEVEN THOUSAND FOUR HUNDRED NINTY FIVE AND CENTS SEVENTY NINE.Value received for Two cartons of Machine equipments.Drawn under S/C No. 8896475 dated 2th July, 2008 for COLLECTION.To: Yunh

33、ang Arts and Crafts Co. Ltd，HANG ZHOUFor and on behalf ofEFG Trading Co, N.Y., U.S.SMITH(Signature) 商业发票2份ISSUER：EFG Trading Co.Meland Street No. 51，New York, U.S.商业发票COMMERCIAL INVOICETO：Hangzhou Yunhang Arts and Crafts Co. LtdChangqin Rd 55，HangzhouChinaNO. 77899455DATE8th July, 2008TRANSPORT DETA

34、ILSFrom NEW YORK to NING BOS/C NO.8896475L/C NO.TERMS OF PAYMENTD/A at 30 days after sight of Bill for collection.Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountNO MarksMachine equipmentsTwo cartonsUSD77495.59USD250,000.18TOTAL:TwoUSD500,000.35SAY TOTAL:U.S. D

35、OLLAR FIVE HUNDRED THOUSAND AND CENTS THIRTY FIVE.（2）包装单包装单（PACKING LIST）SELLER：EFG Trading Co.Meland Street No. 51，New York, U.SINVOICE NO. :77899455INVOICE DATE:8THJULY, 2008FROM：NEW YORKTO：NING BOTOTAL PACKAGES（IN WORDS）：Two cartaonsBUYER：Hangzhou Yunhang Arts and Crafts Co. LtdChangqin Rd 55，Han

36、gzhouChinaMARKS：N/MMarks and NumbersKINDS OF PKGSQTYGW（KG）MEASNO MarksWooden cartonsTwo 55.0020CUBISSUED BY：EFG Trading Co.Meland Street No. 51，New York, U.S. SMITH（SIGNATURE）（3）保险单American International Assurance Company, Ltd.，New york, U.S.AINSURANCE POLICYPOLICY NO. 080725-33THIS POLICY OF INSURA

37、NCE WITNESSES THAT THE PEOPLES INSURANCE COMPANY OF CHINA (HEREIN AFTER CALLED THE COMPANY). ATTHEREQUESTOF (HEREINAFTER CALLEDTHE INSURED)AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED UNDER TAKES TO INSURE THE UNDE RMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CO

38、NDITIONS OF THIS POLICY AS PERTHE CLAUSES PRINTED OVERLEAFAND OTHER SPECIAL CLAUSESAT TACHEDHERE ON：MARKS & NOSQUANTITYDESCRIPTION OF GOODSAMOUNTINSUREDN/MTwo CartonsMachine equipmentsOrigin: NEW YORKUnite price: USD250,000.18USD550,000.39TOTALAMOUNT INSURED:USD77495.59PREMIUMAS ARRANGEDRATE AS ARRA

39、NGEDTRANS. V. YUNHAN Vls.663SLG. ON ORABT.AS PER BILL OF LADINGFROM NEW YORKTO NING BOCONDITIONS C.I.C ALL RISKS（Including War Risk）CLAIMS, IF ANY, PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITHOTHERRELEVANTDOCUMENTS IN THE EVENT OF ACCIDENT WHERE BY LOSSOR DAMAGE MAY RESULT INACLAIM UNDER THIS P

40、OLICY IMMEDIATE NOTICE APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANYS AGENTASMENTIONEDHEREUNDER:CLAIMPAYABLEAT/IN NEW YOEKAmerican International Assurance Company, Ltd.，New york, U.S.ADATE AS ARRANGEDAddress: 23 LINKEN AVENUE , NEW YOEK, U.S.A.TEL: 746688954 Cable:350003Telex:33128564-35 Liuxingq

41、uanGeneral Manager (4) 海运提单Shipper Insert Name, Address and PhoneB/L No.: 6665454MERCIAN CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINALEFG Trading Co.Meland Street No. 51，New York, U.SConsignee Insert Name, Address and PhoneTO ORDER Notify Party Insert Name, Address and Phone (It

42、is agreed that no responsibility shall attsch to the Carrier or his agents for failure to notify)Port-to-Port or Combined TransportBILL OF LADINGReceived in external apparent good order and condition except as otherwise noted. The total number of packages or unites stuffed in the container, the desc

43、ription of the goods and the weights shown in this Bill of Lading are Furnished by the merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has issued the number of Bill of Lading stated below, all of this tenor and date.

44、 One of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The merchants agree to be bound by the terms and conditions of this Bill of Lading as if each had personally signed thi

45、s Bill of Lading. See clause 4 on the back of this Bill of Lading (terms continued on the back Hereof, please read carefully). BANK OF CHIAN, ZHEJIANG BRANCHQINGCHUN RD 243，HANG ZHOUCombined Transport:AS ARRANGEDPre - carriage by:RAILWAYPlace of Receipt:HANG ZHOUOcean Vessel Voy. No.：BRENSHEN VESSLE

46、 NO. 55Port of Loading:NING BOPort of DischargePlace of DeliveryHANG ZHOUMarks & Nos.Container / Seal No.No. ofContainersor PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurementN/M20 DRUMS1*20ONTAINERSCFS/CFSMachine equipmentsOrigin: NEW YORKUnite price: USD7749

47、5.59S/C NO. 88964755,500.0KGS20CUBDescription of Contents for Shippers Use Only (Not part of This Contract)Subject to S/C NO. B1103043Clause 7 LimitationTotal Number of containers and/or packages (in words)TOTAL FORTY DRUMS IN 20CONTAINERSFreight & ChargesRevenue TonsRatePerPrepaidCollectFREIGT PREP

48、AIDDeclared Value ChargeEx. Rate:Prepaid atPayable atPlace and date of issueNEW YORK22/05/2007NINGBO,CHINATotal PrepaidNo. of Original B(s)/LSigned for the Carrier THREECOSCO CONTAINER LINESLADEN ON BOARD THE VESSELDATE22/05/2007BYCOSCO CONTAINERS INES（5）普惠制产地证ORIGINALGoods consigned from (Exporters

49、 business name, address, country)Reference No.88768932EFG Trading Co.Meland Street No. 51，New York, U.S GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)Goods consigned to (Consignees name, address, country)FORM AHangzhou Yunhang Arts and Crafts Co. LtdChan

50、gqin Rd 55，Hangzhou ChinaIssued inUnited States of AmericaU.S.A (country)See Notes overleafMeans of transport and route (as far as known)For official useFrom NEW YORK to NING BO by Vessel YUNHAN 644ItemnumberMarks and numbers of packagesNumber and kind of packages; description of goodsOrigin criteri

51、on (see Notes overleaf )Gross weight or otherquantityNumber and date of invoices5N/MMachine equipmentsOrigin: NEW YORKUnite price: USD250,000.18S/C NO. 8896475N.Y.5,500.0KGSOC66547732CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the exporter is cor

52、rect.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods wereproduced inUnited States of AmericaU.S.Aand that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for g

53、oods exported to -Place and date, signature and stamp of certifying authority-Place and date, signature and stamp of authorized signatory（六）电提不符点ORIGINALORIGINALaddress：PEDESTRIAN STREET NO.12.ZHANGJIAGANG JIANGSUCHINA 215600TEL 58131606telex：363835 ZJGCB CNswift：BKCHCNBJ95Bfax：0512-5

54、8132632电提不符点通知书 DISCREPANCY ADVICETO TO HANGZHOU ARTS AND CRAFTS CO., LTD DAQING RD NO 55, HANG ZHOU 日期：Date 20081116 我行编号：Our Ref. No. LCWJ6006911 敬启者：Dear Sirs,RE:信用证号L/C NO. LCWJ600691 出票人BeneficiaryEFG TRADING CO., LTD NEW YORK汇票期限Tenor ON 25 FEB., 2008金额AmountUSD150000,兹收到下列银行电提的信用证项下的不符点，We have received one copy of telex/swift advising the discrepancy under the a/m credit.BANK OF CHINA. NEW YOR