外貿(mào)業(yè)務(wù)綜合實訓(xùn)課程練習(xí)冊

1、外貿(mào)業(yè)務(wù)綜合實訓(xùn)課程練習(xí)冊第一部分 公司備案登記等業(yè)務(wù)辦理練習(xí)一、對外貿(mào)易經(jīng)營者的備案登記背景材料：上海振華貿(mào)易公司擬從事貨物進(jìn)出口的業(yè)務(wù)，需進(jìn)行備案登記工作。實務(wù)練習(xí)： 1、 填寫對外貿(mào)易經(jīng)營者備案登記表（下載表格并填寫）2、 制作備案登記所需的文件、證件材料。（寫出材料清單）練習(xí)二、申領(lǐng)進(jìn)出口許可證背景材料：上海振華貿(mào)易公司擬申請輸歐盟十類紡織品的額度。實務(wù)練習(xí)： 1、企業(yè)如何申領(lǐng)用于網(wǎng)上申領(lǐng)許可證的電子鑰匙（網(wǎng)上操作）2、填寫中華人民共和國出口許可證申請表（下載表格并填寫）3、制作進(jìn)出口許可證所需的文件、證件材料。（寫出材料清單）練習(xí)三、申領(lǐng)一般原產(chǎn)地證（CO）背景材料：上海振華貿(mào)易公司

2、須申領(lǐng)一般原產(chǎn)地證實務(wù)練習(xí)：1、填寫中華人民共和國出口貨物原產(chǎn)地證明書/加工裝配證明書申請書。（下載表格并填寫） 2、制作原產(chǎn)地證的申領(lǐng)所需的文件、證件材料。（寫出材料清單）3、填寫中華人民共和國出口貨物原產(chǎn)地證明書。（下載表格并填寫）練習(xí)四、申領(lǐng)普惠制原產(chǎn)地證（FORM A）背景材料：上海振華貿(mào)易公司須申領(lǐng)普惠制原產(chǎn)地證實務(wù)練習(xí)： 1、申領(lǐng)普惠制原產(chǎn)地證明書手續(xù)的辦理。（寫出申請單位領(lǐng)證時需提交資料清單）2、填寫中華人民共和國普惠制原產(chǎn)地證明書（FORM A）。（下載表格并填寫）第二部分 建立業(yè)務(wù)關(guān)系背景材料：上海振華貿(mào)易公司新增玩具、童車等出口業(yè)務(wù)，目標(biāo)為開拓北歐市場實務(wù)練習(xí)：1、利用網(wǎng)絡(luò)

3、檢索工具及電子郵件采集(運用網(wǎng)絡(luò)檢索工具采集信息、運用電子郵件收集客戶信息、進(jìn)行初步分類整理后整理在一個文件夾中)2、利用網(wǎng)絡(luò)檢索工具及電子郵件發(fā)布商務(wù)信息(撰寫建立業(yè)務(wù)關(guān)系的信函并運用電子郵件發(fā)布)第三部分、出口交易磋商練習(xí)一、出口報價核算：背景材料：陶瓷娃娃的采購成本為每打576元人民幣（含17%增值稅），出口退稅率為9%，東鵬公司出口一個20英尺集裝箱陶瓷娃娃的國內(nèi)包干費用總計為3800元人民幣（40英尺集裝箱國內(nèi)包干費為7000元人民幣）；公司內(nèi)部的經(jīng)營管理費用是采購成本的3%。如果客戶出價每打CIFC3%利物浦46.6英鎊，實務(wù)練習(xí)：試計算:(1)出口一個20英尺集裝箱能夠獲利多少元

4、人民幣?(2)若公司堅持5%的銷售利潤率,那么其能夠接受的CIFC5%價格應(yīng)為每打多少英鎊? (出口報價核算)(3)如果匯率變化為1英鎊兌換13.38元人民幣,出口商按客戶價格成交共能獲利多少元人民幣? (利潤核算)(4)如果匯率不變,進(jìn)口商增加訂貨至一個40英尺整箱,在出口退稅率下調(diào)1個百分點的情況下,計算出口商的總利潤額和出口利潤率. (利潤核算)(5)若出口商5%的出口利潤率不變,在題(4)條件下,東鵬公司應(yīng)向英國客戶提出的還價為每打多少英鎊?(6):按CIF報價的120%投保平安險及戰(zhàn)爭險，:費率0.96%.請計算保險費注:匯率:1英鎊兌換13.4元;運價:20英尺貨柜為2180美元,

5、40英尺貨柜為4032美元;投保:按CIF報價的120%投保:費率0.96%.練習(xí)二、出口發(fā)盤背景材料：2005年10月8日巴基斯坦A進(jìn)口商向上海振華貿(mào)易公司發(fā)來電傳，如下： INTERESTEDIN COLOUR TV SET SHANGHAI BRAND MODEL 345 PLEASE OFFER 實務(wù)練習(xí)：請給客戶回函,正確發(fā)盤。練習(xí)三、出口還盤背景材料：1.DDF STATIONERY TRADING COMPANYlMARCH 19,2001lGOLDEN DEER STATIONERY CO.LTD.lDEAR SIRS,lTHANK YOU FOR YOUR SAMPLES O

6、F COLOR PENS.lWE WOULD LIKE TO BRING YOUR ATTENTION TO THE CARDBOARD PACKAGE OF YOUR PRODUCT.THE EXISTING PACKAGE IF TOO ROUGH AND WEAK.SOMETIMES THE PRINTING BECOMES VERY BLUR.ALTHOUGH THE QUALITY IS GOOD,BUT OWING TO THE POOR PACKING,NO CUSTOMERS ARE WILLING TO BUY AT YOUR HIGH PRICE.SO WO ADVISE

7、YOU CUT YOUR PRICE BY 10% AT THIS TIME AND IMPROVE YOUR PACKING IN FUTURE SO AS TO SUPPORT A HIGHER PRICE.LOOKING FORWARD TO YOUR EARLY REPLY.YOURS SINCERELY,Francesco Marani實務(wù)練習(xí)：請給客戶回函,同意卡紙包裝的貨物降價5%,并推薦鐵盒包裝,其價格比原卡紙包裝報價高1%.練習(xí)四、接受背景資料：. 上海振華貿(mào)易公司2002年5月5日收到倫敦客戶 Buttor Korner,ltd.訂單No.029804.與工廠聯(lián)系后獲知有現(xiàn)

8、貨.繕制合同N0.02-B345,采用信用證支付貨款,6月底交貨.15日給國外客戶去函,并隨寄合同,要求會簽.實務(wù)練習(xí)：請根據(jù)上述情景,撰寫回復(fù)函。練習(xí)五、出口成交核算背景資料：上海振華貿(mào)易公司CIF條件出口英文打字機至馬來西亞，成交資料如下貨號 數(shù)量單位 金額 成本 包裝尺碼 包裝方式ST990 1200SET 36美元260元56X35X34CM 4ST660 1200SET 39美元305元56X35X34CM 4匯率 保費率 加成率 傭金率 增值稅率 退稅率8.26 0.9% 10% 5% 17% 9%國內(nèi)費用:一個20英尺集裝箱的國內(nèi)包干費用總額為6870元人民幣;公司的業(yè)務(wù)費用率為

9、購貨成本的1.5%;出口運費為:1320美元/20(1500臺)實務(wù)練習(xí)： 請根據(jù)以上成交資料計算出口商的成交總利潤額為多少元人民幣？利潤率為多少？練習(xí)六、簽訂出口合同背景資料：以下為交易磋商往來函電®seller: Shanghai Yuanda Imp.& Epany®address:16th Floor,Dragon Mansion,1088 Liyang Road,Shanghai 200081 China®Tel:86-21-56666624®Buyer:yongyuan Corporation,Hong Kong®addre

10、ss:Rm 1008-1011,Office Tower,Convention Plaza, 1 Harbour Road,Wanchai,H.K.®Tel:852-2519-2334 Fax:852-2519-2333®5-8-2001(I)®RE:CHINESE RICE F.A.Q.®BROKEN GRAINS (MAX.)20%®ADMIXTURE(MAX.)0.2%®MOISTURE(MAX)10%®SPECIFICATION:50KG PER GUNNY(NEW)®MORE OR LESS 5% IN

11、QUANTITY®IN JULY 2002 SAMPLE OF CHINA RICE RECEIVED QUALITY TESTED OK 1000 TONS NEEDED PLS INFORM CIFC3 SINGAPORE PAYMENT BY D/P AT 30 DAYS SIGHT.®10-8-2001(O)®RE YTLX DD5/8 CHINA RICE OFFER FIRM VALID 17TH HERE 1000 TONS CIFC3 SINGAPORE USD380/TON PAYMENT BY IRREVOCABLE SIGHT L/C SHI

12、PMENT WITHIN 30DAYS AFTER RECEIPT RELEVANT L/C B.RGDS®15-8-2001(I)®TKS FOR YTLX 10/8 YOUR PRICE UNACCEPTABLE 1000TONS DECEMBER 500TONS JANUARY RESPECTIVELY AT USD350/TON L/C AT 30 DAYS SIGHT.®20-8-2001(O)®YTLX DD 15/8 NOTED N TKS VR IN A POSITION TO ACCEPT PRC AT USD 370/TON CIFC

13、3 SINGAPORE L/C AT SIGHT®23-8-2001(I)®PLS LOWER YOUR PRC TO USD360/TON L.C AFTER 30 DAYS 2000TONS EQUAL LOTS DEC/JAN®25-8-2001(O)®YTLX DD 23/8 NOTED YOUR PRICE ACCEPTED L/C AT SIGHT®26-8-2001(I)®YTLX DD 25/8 NOTED V CFM CHINA RICE SAME AS SAMPLE AT USD360/TONCIFC3 SINGA

14、PORE 2000TONS EQUAL LOTS DEC/JAN PLS RUSH S/C FOR OPEN L/C.®27-8-2001(O)®YTLX DD 26/8 NOTED TO ESTABLISH BIZ WZ U V CFM CHINA RICE SAME AS SAMPLE CIFC3 SINGAPORE USD 360/TON 2000TONS EQUAL LOTS DEC/JAN IRREVOCABLE SIGHT L.C REACH US NOT LATER THAN 15TH OCTOBER.S/C AIRMAILED U AND OUR BANK

15、COMMUNICATION BANK SHANGHAI ADD.200 JIANG XI ZHONG RD PLS RUSH LC ASAP®28-9-2001(I)®WE NTE THE ADDRESS OF YR BANK TKS PLS UNDERSTAND OUR L.C TO BE OPENED BY GOLD DEER CORPORATION., NO.4,JALAN PISANG,SINGAPORE.實務(wù)練習(xí)：根據(jù)往來函電訂立銷貨合同(號碼:02JC9876)第四部分、出口合同履行練習(xí)一、開信用證申請書背景資料：銷貨合同(號碼:02JC9876)內(nèi)容實務(wù)練習(xí)：

16、根據(jù)已簽合同，開填寫信用證申請書。練習(xí)二、信用證審核背景資料：1.合同銷 售 合 同SALES CONTRACTSellers:：GREAT WALL TRADING CO.,LTD. Contract No.: GW2004X06Address: RM201 HUASHENG BUILDING Date: 2004.4.22 NINGBO P.R. CHINA. Signed at: NINGBO Fax:uyers: F.T.C. CORP.Address: AKEDSANTERINK AUTO P. O. BOX. 9. FINLANDFax: This S

17、ales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:(1) 貨號、品名及規(guī)格 (2) 數(shù)量 (3) 單位 （4）單價 （5）金額Name of Commodity and specifications Quantity Unit Uni

18、t Price AmountHALOGEN FITTING W500 9600PCS PC CIF HELSINKI USD36 480.00 USD3.80/PC10% more or less both in amount and quantity allowed Total Amount USD36 480.00 （6）Packing: CARTON (7) Delivery From NINGBO to HELSINKI (8) Shipping Marks: N /M (9) Time of Shipment: Within 30 days after receipt of L/C.

19、 allowing transhipment and partial shipment.(10) Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach China before MAY 1, 2004 and to remain valid for negotiation in China until the 15th days after the fores

20、aid Time of Shipment. L/C must mention this contract number L/C advised by BANK OF CHINA NINGBO BRANCH. ALL banking Charges outside China (the mainland of China) are for account of the Drawee.(11) Insurance: To be effected by Sellers for 110% of full invoice value covering F. P. A up to HELSINKI (12

21、) Arbitration: All dispute arising from the execution of or in connection with this contract shall be settled amicable by negotiation. In case of settlement can be reached through negotiation the case shall then be submitted to China International Economic & Trade Arbitration Committee. In Shenz

22、hen (or in Beijing) for arbitration in act with its sure of procedures. The arbitral award is final and binding upon both parties for setting the Dispute. The fee, for arbitration shall be borne by the losing party unless otherwise awarded.The Seller GREAT WALL TRADING CO.,LTD The Buyer ALICE馬 丁2.信用

23、證Issue of Documentary CreditIssuing Bank ： METITABANKLTD., FINLAND.Doc. Credit NO ： REVOCABLECredit Number ： LRT9802457Date of Issue ： 040428Expiry ： Date 040416 Place FINLANDApplicant ： F. T. C. CO. AKEKSANTERINK AUTO P. O. BOX 9, FINLANDBeneficiary ： GREAT WALL TRADING CO., LTD. RM201 HUASHENG BUI

24、LDINGNINGBO P. R. CHINAAmount ： USD 3 648.00 (SAY U.S. DOLLARS THIRTY SIX THOUSAND FOUR HUNDERD AND EIGHT ONLY)Available with/by ： ANY BANK IN ADVISING COUNTRY BY NEGOTIATIONDraft at. ： DRAFTS AT 20 DAYS SIGHT FOR FULL INVOICE VALUEPartial Shipments ： NOT ALLOWEDTranshipment ： ALLOWEDLoading in Char

25、ge ： NINGBOFor Transport to ： HELSINKIShipment Period ： AT THE LATEST MAY 30, 2004Descrip. of Goods ： 960PCS OF HALOGEN FITTING W500, USD6.80 PER PC AS PER SALES CONTRACT GW2004M06 DD 22,4,2004 CIF HESINKIDocuments required ： * COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES * PACKING LIST IN 2 CO

26、PIES* FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING, MADE OUT TO ORDER, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT (AS INDICATE ABOVE) * GSP CERTIFICATE OF ORIGIN FORM A, CERTIFYINGGOODS OF ORIGIN IN CHINA, ISSUED BY COMPETENTAUTHORITIES* INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS AND WA

27、R RISKS OF PICC. INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT HELSINKI, FOR AT LEAST 120 PCT OF CIFVALUE. * SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGES, GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CON

28、TRACT NO., VALUE.Presentation Period : 6 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTConfirmation : WITHOUTINSTRUCTIONS : THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER , WE

29、 WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.實務(wù)練習(xí)：根據(jù)銷售合同審核信用證練習(xí)三、信用證修改背景資料：今天我去北京出差,下周一回來.NALABILU BANK HONGKONG BRANCH 開來的信用證NO.MBO953我已審核過,問題如下:（1）按合同規(guī)定應(yīng)為空運,但信用證卻要求提交海運提單.（2）來證要求提交廠商證明,但芒果是農(nóng)產(chǎn)品,不可能有.（3）證中禁止分批,應(yīng)允許分批.（4）初次交易,但證未按合同要求由一流銀行加保.請?zhí)嫖医oFULI TRADING CO.,LTD.寫封信,要求改證.謝謝! 李紅20

30、05年8月21日實務(wù)練習(xí)：試根據(jù)上述要求寫改證函.練習(xí)五、設(shè)計嘜頭背景資料：GW2004X06合同實務(wù)練習(xí)：根據(jù)編號GW2004X06合同設(shè)計嘜頭練習(xí)六、托運訂艙背景資料： 上海捷旭國際貿(mào)易有限公司 SHANGHAI JIEXU INTERNATIONAL TRADE CO.,LTD TOWER B,23 SAN MEN RD SHANGHAI 200045,CHINA TEL:87655473 FAX :93894849TO:M/S INVOICE INVOICE NO.JXPP9876G.S.GILL SDN BHD DATE:MAY.25,1997106 JALAN TRANKU ABD

31、UL,RAHMNAN S/C NO.TX887650100 KUALA LUMPUR DATE:MAR,17,1997MALAYSIAFROM: SHANGHAI TO :KUALA LUMPURL/C NO.CTTI98987 ISSUED BY:CITI BANK KUALA LUMPUR BRMARKS &NUMBERS QUANTITIES AND DESCRIPTIONS UNIT PRICE AMOUNT G.S.GILL CLEAN EQUIPMENT TX8876 ART NO.KP3200 125CTNS USD57.00 USD7125.00JUALA L

32、UMPUR KP5464 57CTNS USD49.00 USD2793.00C/NO.1-235 K42239 53CTNS USD22.00 USD1166.00 USD11084.00 TOTAL PACKAGE:235 CARTONS TOTAL MEAS:23.679M3 ART NO./PACKAGE N.W. G.W. KP3200 17KG 19KG KP5464 15KG 18KG K42239 15KG 18KG 上海捷旭國際貿(mào)易有限公司 SHANGHAI JIEXU INTERNATIONAL TRADE CO.,LTD 李 濟 深SOME MSG FROM THE L/

33、CLC NO. L/C NO.CTTI98987 LC DATE:APR 28TH ,1997EXPIRY DATE:JUL 15TH,1997BENEFICIARY:SHANGHAI JIE XU INTERNATIONAL TRADE CO.,LTDTOWER B,23 SAN MEN RD.SHANGHAI 200045 CHINAAPPLICANT:G.S.GILL SDN BHD 106 JALAN TRANKU ABDUL,RAHMNAN 50100 KUALA LUMPUR MALAYSIASHIPMENT:SHIPMENT BY STEAMER NOT LATER THAN 3

34、0 JUN.1997 FROM CHINA TO KUALA LUMPUR WITH PARTIAL SHIPMENT AND TRANSHIPMENT ALLOWEDDOCUMENTS REQUIRED :COMPLETE SET OF NOT LESS THAN TWO CLEAN NON BOARD LINER TERM OCEAN BILL OF LADING MARKED FREIGHT PAID MADE OUT TO THE ORDER OF L/C ISSUING BANK INDICATING BUYERS AS PARTY TO BE NOTIFIED實務(wù)練習(xí)：1、 請根據(jù)

35、上海捷旭國際貿(mào)易有限公司發(fā)票及相關(guān)信用證資料填制訂艙委托書2、 編制訂艙流程圖練習(xí)七、投保單、報關(guān)單、報檢單填制背景資料：請根據(jù)貨物明細(xì)單和信用證制作全套議付單據(jù)。貨物明細(xì)表商品名稱：BOBBINGHEAD DOLL 貨號數(shù)量單價包裝方式件數(shù)包裝種類毛重凈重尺碼GT5335332DZUSD6.50483CTN14.0KGS12.0KGS65X50X50CMGP2331268DZUSD8.40467CTN16.4KGS14.4KGS65X50X50CMGT6982500DZUSD7.925100CTN23.0KGS19.2KGS65X50X50CMGW4358600DZUSD9.405

36、120CTN21.0KGS17.4KGS65X50X50CM 合同號碼：97HJ-007 合同日期：5-DEC-96 裝運標(biāo)志：T.E.I./BOSTON/C/NO.1-137/MADE IN CHINA發(fā)票號碼：97HJINV-007 發(fā)票日期：27-JAN-97裝運船名：HANJING HE 航次：V5233提單號碼：97COS22321 裝船日期：02-FEB-97提單日期：02-FEB-97 保單號碼：97PC773245保險代理：THE PEOPLES INSURANCE COMPANY OF CHINA HONGKONG BRANCH 6-7F SUIAN BUILDIN

37、G,CERTRAL H.K.THE HONGKONG AND SHANGHAI BANKING CORPORATION LTDINCORPORATED IN HONGKONG LIMITED LIABILITY CENTRAL MARKET OFFICE128-140 QUEENS ROAD CENTRAL,G/F.,V HEUN BUILDING HONG KONG DATE OF ISSUE: 2 JANUARY 1997IRREVOCABLE DOCUMENTARY CREDIT NUMBER:CMK972831BENEFICIARY:SHANGHAI BAO LI IMPORT &am

38、p; EXPORT CO., LTD817 DA MING RD EAST SHANGHAIAPPLICANT:HYCO INDUSTRIES LTD 1204-6 SINCERE BLDG 84-86 CONNAUGHT ROADCENTRAL HONG KONGADVISING BANK:HONG KONG AND SHANGHAI BKG CORP LTDP O BOX 151 YUAN MING YUAN ROAD 此證限制上海匯豐銀行議付SHANGHAI CHINAAMUNT:USD 14009.20U S DOLLARS FOURTEEN THOUSAND AND NINE 20/

39、100 ONLYPARTIAL SHIPMENTS:NOT ALLOWEDTRANSHIPMENT:NOT ALLOWED 此證在匯豐銀行DATE AND PLACE OF EXPIRY:25-FEB-97 CHINA 打包貸款項下議付SHIPMENT FROM ANDY CHINA PORTS TO HONG KONGLATEST:15 FEBRUARY 1997CREDIT AVAILABLE WITH:HONGKONG AND SHANGHAI BKG CORP LTD SHANGHAI OFFICE CHINA BY NEGOTIATION DRAFTS TO BE DRAWN AT

40、SIGHT FOR FULL INVOICE VALUE OF GOODS DRAWN ON US DOCUMENTS REQUIRED:-INVOICE IN TRIPLICATE-PACKING LIST AND WEIGHT LIST IN TRIPLICATE-FULL SET ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO SHIPPERS ORDER,ENDORSED IN BLANK MARKED FREIGHT PREPAID AND NOTIFYAPPLICANT WITH FULL ADDRESS MENT

41、IONING THIS CREDIT NUMBER-INSURANCE POLICY IN DUPLICATE FOR FULL CIF VALUE PLUS 10 PERCENT COVERING OCEAN MARINE CARGO CLAUSES ALL RISKS(INCLUDING WAREHOUSE TO WAREHOUSE CLAUSES )AND WAR RISKS CLAUSES(1/1/1981) OF THE PEOPLESINSURANCE COMPANY OF CHINA AND STATING CLAIMS PAYABLE IN HONG KONGIN THE CU

42、RRENCY OF THE DRAFT.-BENEFICIARY TO TELEX APPLICANT WITHIN 2 DAYS AFTER SHIPMENT ADVISINGFULL SHIPMENT DETAILS AND A COPY OF TELEX TO THIS EFFECT REQUIRED-BENEFICIARYS CERTIFICATE CERTIFYING THAT ONE COMPLETE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAS BEEN SENT DIRECT TO APPLICANT BY EXPRESS AIRMA

43、IL WITHIN 2 DANY AFTER SHIPMENTGOODS :1700 DOZEN BOBBING HEAD DOLL 26 TEAMS ASSTDAS PER BENEFICIARYS S/C NO.97HJ-007 AND APPLICANTS P/O NO.T2254CIF HONG KONGDOCUMENTS TO BE PRESENTED WITHIN 10 DANY AFTER THE ISSUANCE OF THESHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT.ADDITIONAL CONDITION

44、S:BILLS OF LADING MUST BE EVIDENCING SHIPMENT EFFECTED BY FULL CONTAINERLOAD (3X20 CONTAINER).SHIPPING MARKS:T.E.I./BOSTON/C/NO./MADE IN CHINAAT THE TIME OF NEGOTIATION,THE NEGOTIATING BANK WILL PAY YOU THE AMOUNT OF THE DRAFT LESS USD10.00 BEING REIMBURSING BANKS CHARGESCHARGES:ALL YOUR BANKING CHA

45、RGES OUTSIDE HONGKONG INCLUDINGADVISING,NEGOTIATION COMMISSION AND REIMBURSING BANKS FEE ARE FORACCOUNT OF BENEFICIARY.A FEE OF USD20.00 (OR EQUIVALENT) WILL BE CHARGED BY US IF DOCUMENTS CONTAINING DISCREPANCIES ARE PRESENTEDWHICH REQUIRE OUR OBTAINING ACCEPTANCE FROM OUR CUSTOMER.THE FEEWILL BE PA

46、YABLE BY THE BENEFICIARY EVEN WHERE THE CREDIT TERMS INDICATE THAT SOME OR ALL CHARGES ARE FOR THE ACCUNT OF OUR CUSTOMER.BANKS CLAIMING AUTOMATIC REIMBURSEMENT MUST DEDUCT THE ABOVECHARGE FROM THEIR CLAIM,IF APROPRIATE.INSTRUCTIONS TO NEGOTIATING BANK:ON RECEIPT OF DOCUMENTS IN HONGKONG CONFORMING

47、TO THE TERMS OF THIS DOCUMENTARY CREDIT WE UNDERTAKE TO REIMBURSE YOU IN THE CURRENCY OF THIS DOCUMENTARY CREDIT IN ACCORDANCE WITH YOURINSTRUCTIONS.NEGOTIATING BANKS DISCOUNT AND /OR INTEREST,IF ANY,PRIOR TO REIMBURSEMENT BY US ARE FOR ACCOUNT OF BENEFICIARY.ALL DOCUMENTS ARE TO BE DESPATCHED IN TW

48、O SETS BY CONSECUTIVEAIRMAILS TO THE HONG KONG AND SHANGHAI BANKING CORPORATION LTDCENTRAL MARKET OFFICE,HONG KONG.WE HEREBY ENGAGE WITH DRAWERS AND /OR BONA FIDE HOLDERS THATDRAFTS DRAWN ANDNEGOTIATED IN CONFORMITY WITH ALL THE TERMS OFTHIS CREDIT WILL BE DULY HONOURED ON PRESENTATION,SO LONG AS TH

49、EREHAS BEEN STRICT COMPLIANCE WITH ALL THE TERMS AND CONDITIONS(INCLUDING SPECIAL CONDITIONS) OF THIS CREDIT,SAVE TO THE EXTENTTHAT THE SAME HAVE BEEN AMENDED IN WRITING AND SIGNED ON OUR BEHALFDOCUMENTARY EVIDENCE WILL BE REQUIRED OF COMPLIANCE WITH ALL CONDITIONS OF THE CREDIT.WE CANNOT MAKE ANY A

50、LTERNATIONS TO THIS CREDIT WITHOUT THE OPENERS AUTHORITY.SHOULD ANY OF ITS TERMS OR CONDITIONS BE UNCLEAR OR UNACCEPTABLE,THE BENEFICIAYRY OF THIS CREDIT MUST CONTACT THEOPENER DIRECTLY.WE SHALL INSIST ON STRICT COMPLIANCE WITH ALL THE TERMS AND CONDITIONS OF THIS CREDIT UNLESS AND UNTIL THEY HAVE BEEN FORMALLY AMENDED IN WRITING SIGNED ON OUR BEHALF.THE BENEFICIARY OF THIS CREDIT IS NOT