根據(jù)外銷合同審核信用證

1、題目要求和說明題目名稱信用證審核基本要求根據(jù)提供的外銷合同對信用證進行審核并提出改證要求相關(guān)說明世格公司與加拿大NEO公司達成交易后，2009年4月8日，世格公司收到NEO公司通 過加拿大皇家銀行開來的編號為09/0501-FCT的信開本信用證。試根據(jù)SHDS09027出 口合同對信用證進行審核，指出信用證存在的問題并提出具體的改證要求。銷售合同SALES CONTRACT賣方DESUN TRADING CO.,LTD.編號NO.:SHDS09027SELLER:29TH FLOORKINGSTARMANSION, 623JINLIN RD.,日期DATE:APR.03, 2009SHANGH

2、AI CHINA地點SIGNED IN:SHANGHAI買方NEO GENERAL TRADING CO.BUYER:#362 JALAN STREET, TORONTO, CANADA買賣雙方同意以下條款達成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1.品名及規(guī)格 modity & Specification2. M Quantity3.單價及價格條款 Unit Price

3、& Trade Terms4.金額AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS1511 30-Picce Dinnerware and Tea SetDS2201 20-Piece Dinnerware SetDS4504 45-Piece Dinnerware SetDS5120 95-Piece Dinnerware Set542SETS800SETS443SETS254SETSUSD23.50USD20.40USD23.20USD30.1012737.0016320.0010277.607645.40Total:2039SETS46980

4、.00允許10% 溢短裝，由賣方?jīng)Q定WithMore or less of shipment allowed at the sellers* option5,息像SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.Total Value6.包裝DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BEPackingPACKED IN CARTONS OF 1 SET EACH ONLY.TOTAL: 1639 CARTONS.7 .咬頭AT B

5、UYER S OPTION.Shipping Marks8 .裝運期及運輸方式TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITHTime of Shipment & means of Transportation PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED.9 .裝運港及目的地FROM: SHANGHAIPort of Loading & Destination TO: TORONTO10 .保瞼InsuranceIL付款方式Terms of PaymentTHE SELLER SHALL C

6、OVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981.THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DAT

7、E OF SH1PMEDNT.12 .備注RemarksThe SellerDESUN TRADING CO.,LTD.(signature)The BuyerNEO GENERAL TRADING CO.(signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADACONFIRMATION OF TELEX/CABLE PER-ADVISEDDATE: APR 8, 2009TELEX NO. 472068

8、8 CAPLACE: VANCOUVERIRREVOCABLE DOCUMENTARYCREDITCREDIT NUMBER: 09/0501-FCTADVISING BANKS REF. NO.ADVISING BANK:SHANGHAI A J FINANCECORPORATION59 HONGKONG ROAD SHANGHAI 200002, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY:DESUN TRADING CO.,LTD.29TH FLOORKINGSTA

9、RMANSION, 623JINLIN RD., SHANGHAICHINAAMOUNT:USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE: MAY 15, 2009FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTSAT SIGHT FOR FU

10、LL INVOICE VALUE ON US ACPANIED BY THE FOLLOWING DOCUMENTS:+ SIGNED MERCIAL INVOICE AND 3 COPIES.+ PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF MERCE.+ FULL SET CLEAN ON BOARD OCEAN BILLS

11、OF LADING MARKED “FREIGHT PREPAID” CONSIGNED TO ORDEROF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910.+ INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT CIF OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES

12、(A) AS PER I.C.C. DATED 1/1/1982.+ BENEFICIARY1 S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS1511 30-PIECE DINNERWARE AND TEA SET, 544ETSDS2201

13、 20-PIECE DINNERWARE SET, 800SETS,DS4504 45-PIECE DINNERWARE SET, 443SETSDS5120 95-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009.FOB / JCFR / X CIF/ FAX TORONTOCANADA.SHIPMENT FROMSHANGHAITOVANCOUVERLATESTAPRIL 30,2009PARTIALSHIPMENTSPROHIBITEDTR

14、ANSSHIPMENTPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION.SPECIAL INSTRUCTION: ALL BANKING CHARGES OUTSIDE CANADA AR

15、E FOR ACCOUNT OF BENEFICIARY.+ ALL GOODS MUST BE SHIPPED IN FOUR 20,CY TO CY CONTAINER AND B/L SHOWING THE SAME.+ THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.+ DOCUMENTS WHICH FAIL TO PLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HAND

16、LING FEE OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN PLIANCE

17、WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF MERCE PUBLICATION NO. 600.Yours Very Truly,David JoneJoanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGN

18、ATURE信用證審核結(jié)果信用證號09/0501-FCT合同號SHDS09027審證結(jié)果1 .信用證大小寫金額不一致，大寫金額錯誤(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY),低于合同金額(USD46980),應(yīng)為 USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是 USD46918o2 .信用證在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY),易產(chǎn)生逾期, 且與合同要求不符，應(yīng)改在國內(nèi)

19、到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY) o3 .加減保率為30%( FOR 130 PERCENT OF INVOICE VALUE),高于合同規(guī)定的 10%, 應(yīng)改為(FOR 110 PERCENT OF INVOICE VALUE)o4 .合同要求投保的為“中國海洋運輸貨物保險條款”，而信用證投保的為“倫敦協(xié)會貨物保 險條款A(yù),適用的條款有誤，應(yīng)當(dāng)根據(jù)合同規(guī)定投保。5 .證明裝運貨物數(shù)量與合同有出入，證中規(guī)定DS1151 544SETS、DS5120 245SETS, 而合同中為 DS1151 542SETS、DS5120 254SETSO6

20、.目的港與合同不符。應(yīng)為多倫多而(TORONTO)不是溫哥華(VANCOUVER)。7 .合同明確規(guī)定允許轉(zhuǎn)運和分批裝運，但信用證中禁止。題目要求和說明題目名稱信用證審核基本要求根據(jù)提供的外銷合同對信用證進行審核并提出改證要求相關(guān)說明2009年3月22日，中國銀行XX省分行通知世格公司收到NEO公司通過利雅得銀行開 來的編號為0011LC123756的信用證電開本。試根據(jù)NE02009026出口合同對信用證 進行審核，指出信用證存在的問題并提出具體的改證要求。銷貨合同SALES CONTRACT賣方SELLER:DESUN TRADING CO., LTD.HUARONGMANSION RM2

21、901 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363編號NO.:日期DATE:地點SIGNED IN:NE02009026 Feb. 28, 2009 NANJING, CHINA買方NEO GENERAL TRADING CO.BUYER:P.O. BOX 99552, RIYADH22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213買賣雙方同意以下條款達成交易：This contract Is made by and agre

22、ed between the BUYER and SELLER, in accordance witli the terms and conditions stipulated below.1.品名及規(guī)格modity & Specification2. ft* Quantity3.單價及價格條款 Unit Price & Trade Terms4.金顛AmountCFR DAMMAM PORT, SAUDI ARABIAABOUT 1700 CARTONS CANNED MUSRHOOMS PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W.

23、227 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.1700CARTONSUSD7.80USD13260.00Total:1700CARTONSUSD13260.002009MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001允許With5.6.7.總值Total Value包裝Packing 嘮頭Shipping Marks溢短裝，由賣方?jīng)Q定More or less of shipment allowed at the sellers* optio

24、nUSD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.EXPORTED BROWN CARTONROSE BRAND 178/2009 RIYADH8.9.裝運期及運輸方式Time of Shipment & means of Transportation Not Later Than Apr.30, 2009 BY VESSEL 裝運港及目的地From : SHANGHAI PORT, CHINAPort of Loading & Destination To : DAMMAM PORT, SAUDI ARABIA10 .保險InsuranceI

25、L付款方式Terms of PaymentTO BE COVERED BY THE BUYER.The Buyers shall open througli a bank acceptable to the Seller an Irrevocable Letter of Credit payable at siglit of reach the seller 30 days before the month of shipment, valid for negotiation in Cliina until the 15th day after the date of shipment.12.

26、備注RemarksThe BuyerNEO GENERAL TRADING CO.（進口商簽字蓋章）The SellerDESUN TRADING CO., LTD.（出口商簽字蓋章）FUNCMSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY B0FC5, BKCHBJ RJHISARI RECOROBASIC HEADERF 01 BKCHBJA940 0588 550628APPLICATION0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 NHEADER*ALRAJHI BANKING

27、AND INVESTMENT*CORPORATION/ RIYADH（HEAD OFFICE）USER HEADERSERVICE CODE 103:（銀行蓋信用證通知專用章）BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL * 27FORM OF DOC.* 40 ACREDIT1 /1NON-TRANSFERABLEDOC. CREDIT* 200011LC123756MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNCMSG700UMR 0688

28、1051MSGACK DWS765I AUTH OK, KEY B0FC5, BKCHBJ RJHISARI RECORONUMBERDATE OF ISSUE31 C090320APPLICABLE RULES*40 UCP LATEST VERSIONDATE/PLACE EXP.E* 31 D DATE 090505 PLACE CHINAAPPLICANT* 50 NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213BENEFICIARY* 59

29、DESUN TRADING CO., LTD.HUARONGMANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363AMOUNT* 32 B CURRENCY USD AMOUNT 13260AVAILABLE WITH/BY* 41 D ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT.42 CSIGHTDRAWEE42 ARJHISARI2009MAR22 09:18:11LOGICAL TERMINAL E102女ALR

30、AJHI BANKING AND INVESTMENT*CORPORATION.RIYADH會(HEAD OFFICE)PARTIAL SHIPMTS43 PNOT ALLOWEDTRANSSHIPMENT43 TNOT ALLOWEDPORT OF LOADING44 ECHINA MAIN FORT, CHINAPORT OF DISCHARGE44 FDAMMAM PORT, SAUDI ARABIALATEST SHIPMENT44 C090430GOODS DESCRIPT.45 AABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 2

31、4 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON. ROSE BRAND.DOCS REQUIRED46 ADOCUMENTS REQUIRED:+ SIGNED MERCIAL INVOICE IN TRIPLICATE ORIGINAL AND MUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGES AND TOTAL AMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL O

32、F LADING MADE OUT TO THE ORDER2009MAR22 09:18:11MT S700ISSUE OF A DOCUMENTARY CREDITLOGICAL TERMINAL E102PAGE 00001FUNCMSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY B0FC5, BKCHBJ RJHISARI RECOROOF AL RAJHI BANKING AND INVESTMENT CORP, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT, INDICATING THE FULL

33、NAME, ADDRESS AND TEL NO. OF THE CARRYING VESSELS AGENT AT THE PORT OF DISCHARGE.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUST BE MANUALLY SIGNED.+ INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q. (ENTRY-EXIT INSPECTION AND QUARANTINE OF THE PEOOPLES REP. OF CHINA) STATING GOODS ARE FIT

34、 FOR HUMAN BEING.+ CERTIFICATE OF ORIGINDULY CERTIFIED BY C.C.P.I.T.STATING THE NAME OF THE MANUFACTURERS OF PRODUCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.+ THE PRODUCTION DATE OF THE GOODS NOT TO BE EARLIER THAN HALF MONTH AT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.+ SHI

35、PMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT PANYS CERTIFICATE TO THIS EFFECT SHOULD ACPANY THE DOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERINGALL R

36、ISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES.DD. CONDITIONS 47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OF DOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITH DISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT.PAYMENT UNDER THE GOODS WERE APPROVE