信用证修改练习题

信用证修改练习

实例01

合同条款如下：

卖方：北京中国纺织品进出口公司(ChinaNationalTextilesImport&ExportCorporation,

NO.222JiansheRoad,Beijing,China)

买方：新加坡通用贸易公司(GeneralTradingCompany,NO.123FuchengRoad,Singapore)

商品名称：鸽牌印花细布("Dove"BrandPrintedShirting)

规格：30X3672X6935/6nX42YARD

数量：67,200码

单价：HKD3.00/YARDCIFSINGAPORE,含佣金3%

总值：HKD201,600.00

装运期：2006年1月31日前自中国港口至新加坡，允许分装运和转船。

付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期

后十五天内在中国议付有效。

保险：由卖方根据中国人民保险公司1981年1月1日中国保险条款按发票金额的110%投保

一切险和战争险。

签订日期、地点：2005年10月11日于北京

合同号码：PS—1234

开来信用证如下：

ABCBANK

Date:1November,2005

To:BankofChinaBeijing

WeherebyopenourIrrevocableLetterofCreditNo.L-1234infavorofChinaNational

TextilesImport&ExportCoip,foraccountofGeneralTradingCompany,Singapore,uptoan

aggregateamountofHK$201,600,00(SayUsDollarsTwoHundredandOneThousandSix

HundredOnly)CIFC2%Singaporefor100%oftheinvoicevaluerelativetotheshipmentof:

67,200PiecesofDoveBrandPrintedShirting30X3672X6935/6"X42yardsasper

ContractNo.PS-1234datedOctober11,2005.

FromChinaporttoSingapore.

Draftstobedrawnat30daysaftersightonourbankandaccompaniedbythefollowing

documentsmarked"X".

(X)SignedCommercialInvoiceintriplicate

(X)FullsetofCLEANONBOARDBILLSofLADINGmadeouttoourorderquotingL/C

NO.L-1234.markedFREIGHTPAID.

(X)OneoriginalMarineInsurancePolicyorCertificatefor150%fullinvoicevaluecovering

AllRiskandWarRisk,andTPNDwithclaimspayableinSingaporeinthecurrencyofdraft(s).

Partialshipmentsarepermitted.

Transshipmentisprohibited.

ShipmentmustbeeffectednotlaterthanJanuary31,2006,Draft(s)drawnunderthiscredit

mustbenegotiatedinSingaporeonorbeforeJanuary31,2006.

请指出并修改信用证的不符点:

实例02

合同条款如下：

卖方：中国粮油食品公司(ChinaNationalCereals,Oils&FoodstuffsCorp.)

买方：温哥华加拿大食品公司(CanadaFoodCorp.,Vancouver)

商品名称：长城牌草莓酱(Greadwallbrandstrawberryjam)

规格：340克听装。

数量：1000箱(每箱50听)。

单价：CIF温哥华，每箱30加元。

总值:30,000加元。

包装：纸箱装•

保险：由卖方按发票金额110%投保一切险。

装运期：1988年8月

装运港：中国港口

目的港：温哥华

唆头：由卖方选定

支付条款：凭不可撤销、可转让即期信用证付款。信用证须不迟于装运月份前30天到达

卖方。有效期应为最后装运期后15天在中国到期。

签订日期、地点：1988年5月4日于北京

合同号码：SC-3

开来信用证如下：

Date:1June,1988

To:BankofChina,Beijing

WeherebyopenourIrrevocableLetterofCreditNo.9876543infavourofCanadaFoodCorp.,

VancouverforaccountofChinaNationalCereals,Oils&FoodstuffsCorp,uptoanamountof

CAS3,000.00CIFVancouver(SayCanadianDollarsThreeThousandOnly),for110%ofthe

invoicevaluerelativetotheshipmentof:CannedStrawberryJam100cartons(each50cans).

AsperContractSC-3,fromVancouver,CanadatoChinaport

Draftstobedrawnatsightonourbankandaccompaniedbythefollowingdocuments,marked

"X'1:……

PartialShipmentspermitted.

Transshipmentpermitted.

Shipmentmustbeeffectednotlaterthan31August1988.

ThisL/Cisvalidatourcounteruntil5September1988.

ForBankA

请指出并修改信用证的不符点:

实例03

合同条款如下：

卖方：中国粮油食品公司(ChinaNationalCereals,Oils&FoodstuffsCorporation)

买方：温哥华香港食品公司(HongKongFoodCompany,Vancouver)

商品名称：长城牌草莓酱(GreatWallBrandStrawberryJam)

规格：340克听装

数量：50,000听

单价：CFR温哥华每听2.50加元，含佣3%

总值：125,000加元

装运期：1992年11月自中国港口运往温哥华，允许转船和分批装运

付款条件：凭不可撤销的即期信用证付款。信用证议付有效期应为最后装运期后第15

天在中国到期

合同号码：92/8712

COMMERCIALBANKOFTHATTOWN

Date:Oct.5,1992

To:ChinaNationalCereals,Oils&FoodstuffsCorporation,

Beijing,China

AdvisedthroughBankofChina,Beijing

No.BOC92/10/05

DOCUMENTARYLETTEROFCREDITIRREVOCABLE

DearSirs:

YouareauthorizedtodrawonHongKongFoodCompany,Vancouverforasumnotexceeding

CAN$120,000(SAYCANADIANDOLLARSONEHUNDREDANDTWENTY

THOUSANDONLY)availablebydraftdrawnonthematsightaccompaniedbythefollowing

documents:

----FullsetofCleanonBoardBillsofLadingmadeouttoorderandblankendorsed,marked

"freighttocollect"datednotlaterthanNovember30,1992andnotifyaccountee.

----SignedCommercialInvoiceinquintuplicate.

----CanadianCustomsInvoiceinquintuplicate.

----InsurancePolicies(orCertificates)induplicatecoveringMarineandWarRisks.Evidencing

shipmentfromChinaporttoMontreal,Canadaofthefollowinggoods:

50,000tinsof430gramsofGreatWallBrandStrawbenyJam,atCAN$2.50pertinCFRC

3%Vancouver,detailsasperyourS/CNo.92/8712.

Partialshipmentsareallowed.

Transshipmentisallowed.

ThiscreditexpiresonNovember30,1992fornegotiationinChina.

请指出并修改信用证的不符点:

实例04

1992年8月3日签订的第92/1234号合同主要条款：

卖方：广州服装进出口公司

买方.:Messrs.J.Handerson&Co,NewYorkCity,USA.

商品名称及数量：1,000打丝织女式衬衫

单价：每打52.50美元成本加保险加运费到纽约市，含佣3%

总金额：52,500美元

交货期：1992年11月份由中国港口装运可转运但不可分批装运

交付条款：不可撤销、即期信用证付款，议付有效期为最后装船期后15天内在中国到期

开来信用证如下：

THESTANDARDCHARTEREDBANK

NEWYORK,USA

NO.10/1375

DATE:18October,1992

DOCUMENTARYLETTEROFCREDIT

IRREVOCABLE

To:GuangzhouGarments

Imp.&Exp.Corp.

Guangzhou,China

AdvisingBank:BankofChina,GuangdongBranch,GuangzhouChina

DearSirs,

YouareauthorisedtodrawonMessrs.J.Handerson&Co.forasumnotexceedingUSS51,500

(SAYUSDOLLARSFIFTY-ONETHOUSANDFIVEHUNDREDONLY)availablebydraft

drawninduplicateonthemat60daysaftersight,accompaniedbythefollowingdocuments:

1.FullsetofCleanonBoardBillsofLadingmadeouttoorderandblankendorsed,marked

,'FREIGHTPREPAID'1covering1,000dozensilkblouses.

2.SignedCommercialInvoiceintriplicate,indicatingS/CNo.92/1234dated3August,1992.

3.OneoriginalinsurancePolicy/Certificate.

ShipmentfromChinaporttoNewYorkCity,USA.

ShipmentistobeeffectedbeforeNovember30,1992,withpartialshipmentsandtransshipment

prohibited.

ThiscreditexpiresonDecember10,1992inChina.

请指出并修改信用证的不符点:

实例05

销货合同主要条款如下：

合同号码:28KG603

卖方:辽宁纺织品进出口公司

买方:J.Brown&Co.,175Queen'sWay,HongKong

商品名称及数量:羊毛衫S10550打

M10760打

L10970打

单价:S105每打成本加运费香港120美元

M107每打成本加运费香港150美元

L109每打成本加运费香港180美元

金额:27,600美元

交货期：1995年11月，不允许分批装运，可转运。

付款条件：不可撤销的见单后90天付款的信用证，效期为装运后15天在中国到期。

开来信用证如下：

HUACHIAOCOMMERCIALBANKLTD.

88-89DesVoeuxRoad,Central,HongKong

IrrevocableDocumentaryCreditNo.F-07567

Dateandplaceofissue:95/09/28HongKong

Dateandplaceofexpire:95/l1/30HongKong

Applicant:J.Brown&Co.,175Queen9sWay,HongKong

Beneficiary:LiaoningTextilesI/ECorp.,Dalian,China

AdvisingBank:BankofChina,LiaoningBranch,Dalian

Amount:USD26,700.—(SAYUNITEDSTATESDOLLARSTWENTY-SIXTHOUSAND

SEVENHUNDREDONLY)

Partialshipmentsandtransshipmentareprohibited.

ShipmentfromDalian,ChinatoHongKong,latest95/11/30Creditavailableagainst

presentationofthedocumentsdetailedhereinandofyourdraftat90days4sightforfullinvoice

value.

-Signedcommercialinvoiceinquadruplicate.

——FullsetofcleanonboardoceanBillsofLadingmadeouttoorderofHUACHIAO

COMMERCIALBANKLTD.markedfreightprepaid.

——Insurancecertificateorpolicyendorsedinblankforfullinvoicevalueplus10%,covering

AllRisksandWarRisk.

Covering50doz.woolensweaters,SI05,@USD120perdoz.

CFRHongKong

60doz.woolensweaters,Ml07,@USD150perdoz.

CFRHongKong

70doz.woolensweaters,LI09,@USD180perdoz.

CFRHongKong

AsperContractNo.28KG063

请指出并修改信用证的不符点:

实例06

合同如下

ShanghaiLightIndustrialProductsI&ECorporation

SalesConfirmation

To:AbdularCompanyNO.:253

RO.Box789DATE:Sep.15,1999

Kuwait

Weherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsas

statedbelow.

NameofCommodityandButterflyBrandSewingMachineJA-1

Specification:3DrawersFoldingCover（三折叠式蝴蝶牌缝纫机）

Packing:Packedinwoodencasesof1seteach.

Quantity:Total55000sets

Unitprice:USD64.00persetCIF3%Kuwait

Totalamount:USD352000.00

(SayUSDollarsthreehundredandfiftytwothousand

only.)

Shipment:DuringOct./Nov.1999fromShanghaitoKuwaitwith

partialshipmentsandtrainshipmentpermitted

Incurrence:Tobecoveredbythesellerfbr110$%oftotalinvoicevalue

againstallrisksandwarrisksaspertherelevantocean

marinecargoclausesofthepeople'sInsuranceCompany

ofChinadated1/1/1981.

Payment:Thebuyershouldopenthroughabankacceptabletothe

selleranirrevocableLetterofCreditat30daysaftersight

toreachtheseller30daysbeforethemonthofshipment

validfbrnegotiationinChinaunitthe15thdayafterthe

dateofshipment.

Remarks:Pleasesignandreturnonecopyforourfile.

Thebuyer:Theselle亡

AbdularCompanyShanghaiLightIndustrialProducts

______________________I&ECorporation

THEHABIBBANKLIMITEDKUWAIT

Advisedthough:bankofchina,NO.CN3099/714

ShanghaiBranchDATE:Oct.2,1999

Kuwait

To:ShanghaiLightIndustrialProductsImport&ExportCoip.

Dearsirs:

WearepleasedtoadvisethatforaccountofAbdularCompany.Kuwait(企、IL名称),we

herebyopenourL/C.NOCN3089/714inyourfavorforasumnotexceedingaboutUS

$33OOOO.OO(SayUSDollarsThereHundredThirtyThousandonly)availablebyyourdraftsOn

theHabibBankLtd.,NewYorkBranchat30daysafterdateaccompaniedbythefollowing

documents:

1.Singedcommercialinvoicein6copies

2.Fullsetof(3/3)cleanonboardB/Lissuedtoourordernotifytheabovementioned

buyerandmarked“freighttocollecf'datednotlaterthanOctober311999

3.Insurancepolicyin2copiescoveringC.I.Cfor150%invoicevalue

4.CertificateofOriginin2copies

Coveringshipmentsof:

5.500setsSewingMachineArt.No.JA-1packedinwoodencasesorcartonseach

AtUSS64.00CIFKuwait

Partialshipmentsareallowed.Transshipmentisnotpermitted.

Draftsdrawnunderthiscreditmustbemarked“drawnunderHabibBank,Ltd.,Kuwait

bearingthenumberanddateofthiscredit..

WeundertaketohonourallthedraftsdrawnincompliancewiththetermsofthisCreditif

suchdraftstobepresentedatourcounteronorbeforeOct.311999.

Forandonbehalfof

THEHABIBBANKLTD.KUWAIT

请指出并修改信用证的不符点:

实例07

SalesConfirmationNo：0003916

Date：Sep.30,2005

Seller；NingboHuaduTextileInternationalTradeCorp.

Buyer：SunnyMenCorporation,P.O.BoxNo.6789Toronto,Canada.

CommodityandSpecifications：

Polobrandfullcottonmen'sshirt15,000pcs，5%moreorlessatseller'soption

Packing：Incartonsof20pcseach,containerized

UnitPrice：US$1,20PerPieceCFRToronto

Totalvalue:US$18,000.00(U.S.DollarsEighteenThousandonly)

Timeofshipment：

DuringNov./Dec.2005Intwoequalmonthlylots,fromChinatoToronto,allowing

transshipmento

Insurance：TobecoveredbytheBuyer

TermsofPayment：

ByIrrevocableSightLetterofCredittoreachtheSeller15daysbeforethemonthofshipment

andremainedvalidfornegotiationinChinauntilthe15thdaysafterdateofshipmento

IRREVOCABLEDOCUMENTARYCREDIT

NO.051086

Oct.12,2005

T0;BANKOFCHINA

NINGBO,CHINA

FROM:THEROYALBANKOFCANADA

WEOPENIRREVOCABLEDOCUMENTARYCREDITNO.051086

BENEFICIARY:NINGBOHUADUTEXTILEIMP.ANDEXP.Co.LTD.

Jiefangsouthroad111,Ningbo,China

APPLICANT:surmymencorporationP.O.BOXNO.6789Toronto,Canada

AMOUNT:US$18000.00(SayU.S.DollarseighteenthousandOnly.)

Thiscreditisavailablebybeneficiarysdraftat30daysaftersightfor100%ofinvoicevalue

drawnontheroyalbankofCanada.Accompainedbythefollowingdoccuments::

1.Signedcommercialinvoicein3copied.

2.Fullsetofcleanonboardbillofladingmadeouttoorderandblankendoredmarked

freightprepaidandnotifyappliant..

3.Insurancepolicyduplicatecopiedfor110%ofinvoicevalue.Coveringallrisksandwar

risksubjecttoCICdatedJAN.1STJ981.

4.Certificateoforigininduplicateissedbuchinainternationchamberofcommerceor

othergovernmentauthorities.

5.Inspectioncertificateofqualityissuedbyapplicantcovering:

Polobrandfullcottonmen'sshirt15,000pcsatUSS1.20perpieceCFRC3%Torontoas

perS/CNO.0003916datedSEP.30,2005.

LATESTSHIPMENT:NOV.30.20Q5fromningbototoronto.

PARCIALSHIPMENTS:Allowed

TRANSHIPMENT:Prohibited

Thegoodsshallbecontainerized,thedocumentsmustbepresentedwithin8daysafterthedate

oftheB/L,butwithinthevaildityofthecredit.

THEROYALBANKOFCANADA

请问：加拿大皇家银行开来的信用证存在哪些问题？

实例08

SALESCONFIRMATION

S/CNO：BDY666

Date：AUG.20,2005

TheSeller：DAYAFOREIGNTRADECORPTheBuyer：PITYIMPANDEXPCO

Address：88XINFENGROAD,NINGBO,CHINAAddress：NO.555,A.CSTREET,LONDON,BRITISH

TheSellersAgreetoSellAndTheBuyersAgreetoBuyTheUndermentionedGoods

AccordingtoTheTermsAndConditionsasStipulatedBelow：

NameofCommodity，Specification,QuantityUnitTotal

PackingPriceAmount

100%FULLWOOLENSWEATER

STYLE7681000PCSUSD12.00/PCUSD12000.00

STYLE769800PCSUSD10.00/PCUSD8000.00

PACKING:ONEPIECETOAPOLYBAGAND

20PCSTOONECARTON.

TotalContractValue(InWords)：SAYU.S.DOLLARSTWENTYTHOUSANDONLY.

Shipment：Within45daysofreceiptofletterofcreditandnotlaterthanthemonthofOctober

2005.Withpartialshipmentsandtransshipmentallowed,fromanyChineseportto

London,British.

Insurance：tobeeffectedbysellerfor110%ofCIFinvoicevaluecoveringallrisksonlyasper

ChinaInsuranceClause.

Payment：By100%confirmedIrrevocableLetterofCreditof45daysafterB/Lopenedbythe

Buyer.

Confirmedby:

TheSeller：DAYAFOREIGNTRADECORPTheBuyer:PITYIMPANDEXPCO

咨坏情StevenJam

GeneralManagerDept.Manager

DOCUMENTARYLETTEROFCREDIT

FROM：BRITISHLOYALBANK,LONDON.

SEQUENCEOFTOTAL27:1/1

FORMOFDOCUMENTARYCREDIT:40A:IRREVOCABLE

L/CNO.20:BB555

DATEOFISSUE:31C:SEP.10,2003

EXPIRYDATEANDPLACE31D:OCT.31,2005,LONDON

APPLICANT50:PITYIMPANDEXPCO.

NO.555,ACSTREET,LONDON,BRITISH.

BENEFICIARY59:DAYAFOREIGNTRADECORP.

588XINFENGROAD,NINGBO,CHINA

CURRENCYCODEAMOUNT32B:USD20,000.00

AVAIABLEWITH-/BY4ID:WITHANYBANKBYNEGOTIATIONIN

CHINA

DRAFTAT42C:AT45DAYSAFTERSIGHT

DRAWEE(PAYINGBANK)42D:OURSELVES

PARTIALSHIPMENT43P:NOTALLOWED

TRANSHIPMENT43T:ALLOWED

LOADINGAT/FROM44A:ANYCHINESEPORT

FORTRANSPORTATIONTO44B:LONDON,BRITISH

THELATESTDATEOFSHIPMENT44C:OCT.23,2005

DESCRIPTIONOFGOODS45A:

100%FULLWOOLENSWEATERASPERS/CNO.BD666DD.AUG.20,2005

STYLE7681000PCSUSD12.00/PC

STYLE769800PCSUSD10.00/PC

TERMSOFDELIVERY:CIFLONDON

DOCUMENTSREQUIRED46A:

1.SIGNEDCOMMERCIALINVOICEIN4COPIESSHOWINGTHATTHEQUALITYOF

SHIPMENTISINACCORDANCEWITHTHESTIPULATIONOFS/C.

2.PACKINGLISTIN3COPIES

3.2/3OFCLEANONBOARDMARINEBILLSOFLADINGMADEOUTOTORDER

ANDENDOREDINBLANKSHOWINGFREIGHTPREPAIDANDNOTIFYING

APPLICANT.

4.BENEFICIARY'SCERTIFICATECERTIFYINGTHAT1/3ORIGINALB/LANDONE

SETOFNON-NEGOTIABLEDOCUMENTSHAVEBEENSENTTOAPPLICANTAFTER

SHIPMENTIMMEDIATELY.

5.INSURANCEPOLICYINDUPLICATEFOR120%OFINVOICEVALUECOVERING

ALLRISKSANDWARRISKSUBJECTTOCICDATEDJAN.1ST,1981.

ADDITIONALCONDITIONS47A:

PLSNOTEIFDOCSPRESENTEDCONTAINDISCREPANCY,AFEEOFUSD30WILL

BEDEDUCETED.

PERIODFORPRESENTATION:48:

DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERSHIPMENTDATEBUT

WITHINL/CVALIDITY-——END-------------------------------------------------

CONFIRMATION49:WITHOUT

CHARGES71B:ALLBANKINGCOMMERCIALCHARGESOUTSIDEOF

NEWYORKAREFORTHEBENEFICIARY'SACCOUNT.

CONFIRMATIONINSTRUCTIONS49:WITHOUT

信用证存在哪些问题？

实例09

SalesContract

No.:ss03

Date:May20.2006

Seller:ShanghaistationeryandsportinggoodsImp.andExp.Corp.

Address:5-15mansion1230-1240Zhongshanroad,shanghai

Buyer:SmithCo.Ltd.,

Address:TheJanestreet,Kongzone,London,England

Thiscontractismadebyandbetweenthebuyersandthesellers,wherebythebuyersagreeto

buyandthesellersagreetoselltheundermentionedcommodityaccordingtothetermsand

conditionsstipulatedbelow:

Nameofcommodity:men'sgloves

Specification:ModelNo.5

Quantity:2000dozens

UnitPrice:CFRAmsterdamUSD45.00Perdozen

Amount:USD90000.00(SayU.S.DollarsNinetyThousandOnly)

Shipment:FromShanghai,ChinaToAmsterdam,HollandNotLaterThanJuly30,2006with

transshipmentandpartialshipmentnotallowed

Packing:BySeaworthycartons(CTNS)

Insurance:Tobecoveredbybuyers

TermsofPayment:ByirrevocableletterofCreditatSight

ShippingMarks:Atsellers9option

LetterofCredit

CREDITNUMBER:A2B9600463

DATEOFISSUE:060618

ADVISINGBANKBANKOFCHINAZHONGSHANDONGYILU23

SHANGHAICHINA

FORMOFDOCUMENTARYCREDIT:IRREVOCABLE

DATEANDPLACEEXPIRY:060830/ONISSUINGBANKSCOUNTERS

APPLICANT:SMITHCO.LTD.,

THEJANESTREET,KONGZONE,LONDON,ENGLAND

BENEFICIARY:SHANGHAISTATIONERYANDSPORTINGGOODS

IMP.ANDEXP.CORP.

5-15MANSION1230-1240ZHONGSHANROAD,SHANGHAI

CURRENCYCODE,AMOUNT:USD90000.00

AVAILABLEWITH...BY...:ANYBANKINADVISINGBANK'S

COUNTRYBYNEGOTIATIONAT30DAYSSIGHTDRAFT(S)

DRAWNON：ABNAMROBANKNV,LONDON

PARTIALSHIPMENTS:PERMITTED

TRANSSHIPMENT:PROHIBITED

LOADINGONBOARD/DISPATCH/TAKINGINCHARGEAT/FROM:SHANGHAI

PORT

FORTRANSPORTATIONTO:AMSTERDAMPORT

SHIPMENTPERIOD:NOTLATERTHAN060630

DESCRIPTIONOFGOODS:2000DOZENSMEN'SGLOVESCFRAMSTERDAMAT

USD45.00EACH

信用证存在哪些问题？

实例10

中国国际纺织品进出口公司江苏分公司

CHINAINTERNATIONALTEXTILESI/ECORP.JIANGSUBRANCH

20RANJIANGROAD,NANJING,JIANGSU,CHINA

销售确认书编号NO.:CNT0219

SALESCONFIRMATION日期DATE：MAYIO,2（X）4

OURREFERENCE:IT123JS

买方BUYERS：TAIHINGLOONGSDN,BHD,KUALALUMPUR.

地ilkADDRESS：7/F,SAILINGBUILDING,NO.50AIDYSTREET,KUALA

LUMPUR,MALAYSIA

电话TEL：060-3-74236211传真FAX：060-3-74236212

兹经买卖双方同意成交下列商品，订立条款如下：

Theundersignedsellersandbuyershaveagreedtoclosethefollowingtransaction

accordingtothetermsandconditionsstipulatedbelow：

DescriptionofgoodsQuantityUnitpriceAMOUNT

CIFSINGAPORE

100%COTONGREELAWN300,000YARDS@HKD3.00PERYARDHKD900,000.00

装运SHIPMENT：duringjune/july,2004intransittomalaysia

付款