信用證修改練習題

1、精選優(yōu)質文檔-傾情為你奉上信用證修改練習實例01合同條款如下：賣方：北京中國紡織品進出口公司(China National Textiles Import & Export Corporation, NO.222 Jianshe Road, Beijing, China)買方：新加坡通用貿易公司(General Trading Company, NO.123 Fucheng Road, Singapore)商品名稱：鴿牌印花細布("Dove" Brand Printed Shirting) 規(guī)格：30×36 72×69 35/6" &#

2、215;42 YARD數(shù)量：67,200碼單價：HKD3.00/YARD CIF SINGAPORE，含傭金3總值：HKD201,600.00 裝運期：2006年1月31日前自中國港口至新加坡，允許分裝運和轉船。付款條件：憑不可撤銷即期信用證付款，于裝運期前一個月開到賣方，并于上述裝運期后十五天內在中國議付有效。保險：由賣方根據(jù)中國人民保險公司1981年1月1日中國保險條款按發(fā)票金額的110投保一切險和戰(zhàn)爭險。簽訂日期、地點：2005年10月11日于北京合同號碼：PS1234開來信用證如下：ABC BANK Date: 1 November, 2005To: Bank of China Bei

3、jing We hereby open our Irrevocable Letter of Credit No.L-1234 in favor of China National Textiles Import & Export Corp, for account of General Trading Company, Singapore, up to an aggregate amount of HK $201,600,00(Say Us Dollars Two Hundred and One Thousand Six Hundred Only) CIFC2% Singapore f

4、or 100% of the invoice value relative to the shipment of:67,200 Pieces of Dove Brand Printed Shirting 30×36 72×69 35/6" ×42 yards as per Contract No.PS-1234 dated October 11,2005. From China port to Singapore. Drafts to be drawn at 30 days after sight on our bank and accompanied

5、by the following documents marked "X". (X)Signed Commercial Invoice in triplicate (X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quoting L/C NO.L-1234.marked FREIGHT PAID. (X) One original Marine Insurance Policy or Certificate for 150% full invoice value covering All

6、Risk and War Risk, and TPND with claims payable in Singapore in the currency of draft(s). Partial shipments are permitted. Transshipment is prohibited. Shipment must be effected not later than January 31,2006, Draft(s) drawn under this credit must be negotiated in Singapore on or before January 31,2

7、006.請指出并修改信用證的不符點:實例02合同條款如下:賣方：中國糧油食品公司 (China National Cereals, Oils & Foodstuffs Corp.)買方：溫哥華加拿大食品公司 (Canada Food Corp., Vancouver)商品名稱：長城牌草莓醬 (Gread wall brand strawberry jam) 規(guī)格：340克聽裝。 數(shù)量：1000箱（每箱50聽）。 單價：CIF溫哥華，每箱30加元。 總值：30,000加元。 包裝：紙箱裝。 保險：由賣方按發(fā)票金額110%投保一切險。 裝運期：1988年8月 裝運港：中國港口 目的港：溫哥

8、華 嘜頭：由賣方選定 支付條款：憑不可撤銷、可轉讓即期信用證付款。信用證須不遲于裝運月份前30天到達賣方。有效期應為最后裝運期后15天在中國到期。 簽訂日期、地點：1988年5月4日于北京 合同號碼：SC-3開來信用證如下:Date: 1 June, 1988 To: Bank of China, Beijing We hereby open our Irrevocable Letter of Credit No. in favour of Canada Food Corp., Vancouver for account of China National Cereals, Oils &

9、; Foodstuffs Corp. up to an amount of CA$ 3,000.00 CIF Vancouver (Say Canadian Dollars Three Thousand Only), for 110% of the invoice value relative to the shipment of: Canned Strawberry Jam 100 cartons (each 50 cans). As per Contract SC-3, from Vancouver, Canada to China port Drafts to be drawn at s

10、ight on our bank and accompanied by the following documents, marked "X": . Partial Shipments permitted. Transshipment permitted. Shipment must be effected not later than 31 August 1988. This L/C is valid at our counter until 5 September 1988. For Bank A請指出并修改信用證的不符點:實例03合同條款如下: 賣方： 中國糧油食品公

11、司(China National Cereals, Oils & Foodstuffs Corporation) 買方： 溫哥華香港食品公司(Hong Kong Food Company, Vancouver) 商品名稱: 長城牌草莓醬 (Great Wall Brand Strawberry Jam) 規(guī)格： 340克聽裝 數(shù)量： 50,000聽 單價： CFR 溫哥華每聽2.50加元，含傭3% 總值： 125,000加元 裝運期： 1992年11月自中國港口運往溫哥華，允許轉船和分批裝運 付款條件： 憑不可撤銷的即期信用證付款。信用證議付有效期應為最后裝運期后第15天在中國到期 合

12、同號碼：92/8712COMMERCIAL BANK OF THATTOWNDate: Oct. 5, 1992 To: China National Cereals, Oils & Foodstuffs Corporation,  Beijing, China Advised through Bank of China, Beijing No. BOC 92/10/05 DOCUMENTARY LETTER OF CREDIT IRREVOCABLE Dear Sirs: You are authorized to draw on Hong Kong Food Compan

13、y, Vancouver for a sum not exceeding CAN $ 120,000 (SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONLY) available by draft drawn on them at sight accompanied by the following documents: Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked "freight to co

14、llect" dated not later than November 30, 1992 and notify accountee. Signed Commercial Invoice in quintuplicate. Canadian Customs Invoice in quintuplicate. Insurance Policies (or Certificates) in duplicate covering Marine and War Risks. Evidencing shipment from China port to Montreal, Canada of

15、the following goods: 50,000 tins of 430 grams of Great Wall Brand Strawberry Jam, at CAN $ 2.50 per tin CFRC 3% Vancouver, details as per your S/C No. 92/8712. Partial shipments are allowed. Transshipment is allowed. This credit expires on November 30, 1992 for negotiation in China. 請指出并修改信用證的不符點:實例

16、041992年8月3日簽訂的第92/1234號合同主要條款： 賣方：廣州服裝進出口公司 買方：Messrs. J. Handerson & Co, New York City, USA. 商品名稱及數(shù)量：1,000打絲織女式襯衫 單價：每打52.50美元成本加保險加運費到紐約市，含傭3% 總金額：52,500美元 交貨期：1992年11月份由中國港口裝運可轉運但不可分批裝運 交付條款：不可撤銷、即期信用證付款，議付有效期為最后裝船期后15天內在中國到期 開來信用證如下:THE STANDARD CHARTERED BANK NEW YORK, USA NO.10/1375 DATE:

17、18 October, 1992 DOCUMENTARY LETTER OF CREDIT IRREVOCABLE To: Guangzhou Garments Imp. & Exp. Corp. Guangzhou, China Advising Bank: Bank of China, Guangdong Branch, Guangzhou China Dear Sirs, You are authorised to draw on Messrs.J.Handerson & Co. for a sum not exceeding US$ 51,500 (SAY US DOL

18、LARS FIFTY-ONE THOUSAND FIVE HUNDRED ONLY) available by draft drawn in duplicate on them at 60 days after sight, accompanied by the following documents: 1. Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked "FREIGHT PREPAID" covering 1,000 dozen silk bl

19、ouses. 2. Signed Commercial Invoice in triplicate, indicating S/C No.92/1234 dated 3 August, 1992. 3. One original insurance Policy/Certificate. Shipment from China port to New York City, USA. Shipment is to be effected before November 30,1992,with partial shipments and transshipment prohibited. Thi

20、s credit expires on December 10,1992 in China. 請指出并修改信用證的不符點:實例05銷貨合同主要條款如下: 合同號碼:28KG603 賣方:遼寧紡織品進出口公司 買方:J. Brown & Co., 175 Queens Way, Hong Kong 商品名稱及數(shù)量:羊毛衫 S105 50打 M107 60打 L109 70打 單價: S105 每打成本加運費香港 120美元 M107 每打成本加運費香港 150美元 L109 每打成本加運費香港 180美元 金額: 27,600美元 交貨期: 1995年11月，不允許分批裝運，可轉運。 付

21、款條件：不可撤銷的見單后90天付款的信用證，效期為裝運后15天在中國到期。開來信用證如下:HUA CHIAO COMMERCIAL BANK LTD. 88-89 Des Voeux Road, Central, Hong Kong Irrevocable Documentary Credit No. F-07567 Date and place of issue: 95/09/28 Hong Kong Date and place of expire:95/11/30 Hong Kong Applicant: J. Brown & Co., 175 Queens Way, Hong

22、Kong Beneficiary: Liaoning Textiles I/E Corp., Dalian, China Advising Bank: Bank of China, Liaoning Branch, Dalian Amount: USD26,700.-(SAY UNITED STATES DOLLARS TWENTY-SIX THOUSAND SEVEN HUNDRED ONLY) Partial shipments and transshipment are prohibited. Shipment from Dalian, China to Hong Kong, lates

23、t 95/11/30 Credit available against presentation of the documents detailed herein and of your draft at 90 days sight for full invoice value. -Signed commercial invoice in quadruplicate. -Full set of clean on board ocean Bills of Lading made out to order of HUA CHIAO COMMERCIAL BANK LTD. marked freig

24、ht prepaid. -Insurance certificate or policy endorsed in blank for full invoice value plus 10%, covering All Risks and War Risk. Covering 50 doz. woolen sweaters, S105, USD 120 per doz.  CFR Hong Kong 60 doz. woolen sweaters, M107, USD 150 per doz. CFR Hong Kong 70 doz. woolen sweaters, L109, U

25、SD180 per doz. CFR Hong Kong As per Contract No. 28KG063 請指出并修改信用證的不符點:實例06 合同如下Shanghai Light Industrial Products I & E CorporationSales ConfirmationTo: Abdular Company NO.:253 P.O.Box789 DATE: Sep.15, 1999 Kuwait We hereby confirm having sold to you the following goods on terms and conditions

26、as stated below.Name of Commodity and Butterfly Brand Sewing Machine JA-1Specification: 3 Drawers Folding Cover(三折疊式蝴蝶牌縫紉機)Packing: Packed in wooden cases of 1 set each.Quantity: Total 55000setsUnit price: USD64.00per set CIF3% KuwaitTotal amount: USD.00 (Say US Dollars three hundred and fifty two t

27、housand only.)Shipment: During Oct./Nov. 1999 from Shanghai to Kuwait with partial shipments and train shipment permittedIncurrence: To be covered by the seller for 110$% of total invoice value against all risks and war risks as per the relevant ocean marine cargo clauses of the peoples Insurance Co

28、mpany of China dated1/1/1981.Payment: The buyer should open through a bank acceptable to the seller an irrevocable Letter of Credit at 30days after sight to reach the seller 30days before the month of shipment valid for negotiation in China unit the 15th day after the date of shipment.Remarks: Pleas

29、e sign and return one copy for our file.The buyer: The seller: Abdular Company Shanghai Light Industrial Products _ I & E CorporationTHE HABIB BANK LIMITED KUWAITAdvised though : bank of china ,NO .CN3099 / 714Shanghai Branch DATE: Oct .2, 1999 KuwaitTo: Shanghai Light Industrial Products Import

30、 & Export Corp.Dear sirs :We are pleased to advise that for account of Abdular Company ,Kuwait(企業(yè)名稱) ,we hereby open our L/C.NO CN3089/714 in your favor for a sum not exceeding about US $.00(Say US Dollars There Hundred Thirty Thousand only) available by your drafts On the Habib Bank Ltd., New Y

31、ork Branch at 30 days after date accompanied by the following documents:1. Singed commercial invoice in 6 copies2. Full set of (3/3) clean on board B/L issued to our order notify the above mentioned buyer and marked “freight to collect” dated not later than October 31 19993. Insurance policy in 2 co

32、pies covering C. I. C for 150% invoice value4. Certificate of Origin in 2 copiesCovering shipments of :5. 500 sets Sewing Machine Art. No. JA-1 packed in wooden cases or cartons each At US$ 64.00 CIF KuwaitPartial shipments are allowed. Transshipment is not permitted.Drafts drawn under this credit m

33、ust be marked “drawn under Habib Bank, Ltd., Kuwait bearing the number and date of this credit. .We undertake to honour all the drafts drawn in compliance with the terms of this Credit if such drafts to be presented at our counter on or before Oct. 31 1999.For and on behalf ofTHE HABIB BANK LTD. KUW

34、AIT請指出并修改信用證的不符點:實例07Sales Confirmation No： Date：Sep.30,2005 Seller：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 15,000pcs ，5 more or less at seller's optionPacking：In carto

35、ns of 20pcs each，containerizedUnit Price：US$1.20 Per Piece CFR Toronto Total value:US$18,000.00（U.S.Dollars Eighteen Thousand only）Time of shipment：During Nov./Dec.2005 In two equal monthly lots，from China to Toronto，allowing transshipment。Insurance：To be covered by the BuyerTerms of Payment：By Irre

36、vocable 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. Oct.12，2005TO;BANK OF CHINANINGBO,CHINA FROM:THE ROYAL BANK OF CANADA WE OPEN IRREVOCABLE D

37、OCUMENTARY CREDIT NO. BENEFICIARY: NINGBO HUADU TEXTILE IMP. AND EXP. Co. LTD. Jiefang south road 111,Ningbo,ChinaAPPLICANT:sunny men corporation P.O.BOX NO.6789 Toronto, CanadaAMOUNT:US $18000.00(Say U.S. Dollars eighteen thousand Only.)This credit is available by beneficiarys draft at 30days after

38、 sight for 100% of invoice value drawn on the royal bank of canada.Accompained by the following doccuments: 1.Signed commercial invoice in 3copied. 2.Full set of clean on board bill of lading made out to order and blank endored marked freight prepaid and notify appliant.3.Insurance policy duplicate

39、copied for 110% of invoice value. Covering all risks and war risk subject to CIC dated JAN.1ST,1981. 4.Certificate of origin in duplicate issed bu china internation chamber of commerce or other government authorities.5.Inspection certificate of quality issued by applicant covering:Polo brand full co

40、tton mens shirt 15,000pcs at US$1.20 per piece CFRC3% Toronto as per S/C NO. dated SEP.30,2005.LATEST SHIPMENT:NOV.30,2005 from ningbo to toronto.PARCIAL SHIPMENTS: AllowedTRANSHIPMENT: ProhibitedThe goods shall be containerized, the documents must be presented within 8days after the date of the B/L

41、,but within the vaildity of the credit.THE ROYAL BANK OF CANADA請問:加拿大皇家銀行開來的信用證存在哪些問題？實例08SALES CONFIRMATIONS/C NO：BDY666Date：AUG.20,2005The Seller：DAYA FOREIGN TRADE CORP The Buyer：PITY IMP AND EXP COAddress：88 XINFENG ROAD,NINGBO,CHINA Address：NO.555,A.C STREET,LONDON,BRITISHThe Sellers Agree to S

42、ell And The Buyers Agree to Buy The Undermentl0ned Goods According to The Terms And Conditions as Stipulated Below：Name of Commodity，Specification，Packing Quantity Unit Price Total Amount100%FULL WOOLEN SWEATERSTYLE 768 STYLE 769PACKING:ONE PIECE TO A POLY BAG AND 20PCS TO ONE CARTON.1000PCS800PCSUS

43、D12.00/PCUSD10.00/PCUSD12000.00USD8000.00Total Contract Value(In Words)：SAY U.S.DOLLARS TWENTY THOUSAND ONLY.Shipment：Within 45days of receipt of letter of credit and not later than the month of October 2005. With partial shipments and transshipment allowed, from any Chinese port to London ,British.

44、Insurance：to be effected by seller for 110%of CIF invoice value covering all risks only as per China Insurance Clause.Payment：By 100% confirmed Irrevocable Letter of Credit of 45 days after B/L opened by the Buyer. Confirmed by : The Seller: DAYA FOREIGN TRADE CORP The Buyer: PITY IMP AND EXP CO李環(huán)清

45、Steven Jam General Manager Dept. Manager DOCUMENTARY LETTER OF CREDITFROM：BRITISH LOYAL BANK，LONDON .SEQUENCE OF TOTAL 27: 1/1FORM OF DOCUMENTARY CREDIT: 40A:IRREVOCABLE L/C NO. 20: BB555DATE OF ISSUE: 31C:SEP.10,2003EXPIRY DATE AND PLACE 31D:OCT.31,2005, LONDONAPPLICANT 50:PITY IMP AND EXP CO. NO.5

46、55,A.C STREET,LONDON,BRITISH.BENEFICIARY 59: DAYA FOREIGN TRADE CORP. 588 XINFENG ROAD,NINGBO,CHINACURRENCY CODE,AMOUNT 32B:USD20,000.00AVAIABLE WITH-/BY 41D:WITH ANY BANK BY NEGOTIATION IN CHINADRAFT AT 42C:AT 45 DAYS AFTER SIGHTDRAWEE（PAYING BANK） 42D:OURSELVESPARTIAL SHIPMENT 43P:NOT ALLOWED TRAN

47、SHIPMENT 43T: ALLOWEDLOADING AT/FROM 44A:ANY CHINESE PORTFOR TRANSPORTATION TO 44B:LONDON,BRITISHTHE LATEST DATE OF SHIPMENT 44C:OCT.23,2005DESCRIPTION OF GOODS 45A:100%FULL WOOLEN SWEATER AS PER S/C NO.BD666 DD.AUG.20,2005STYLE 768 1000 PCS USD12.00/PCSTYLE 769 800 PCS USD10.00/PCTERMS OF DELIVERY:

48、 CIF LONDONDOCUMENTS REQUIRED 46A :1SIGNED COMMERCIAL INVOICE IN 4 COPIES SHOWING THAT THE QUALITY OF SHIPMENT IS IN ACCORDANCE WITH THE STIPULATION OF S/C.2PACKING LIST IN 3 COPIES32/3 OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT OT ORDER AND ENDORED IN BLANK SHOWING FREIGHT PREPAID AND NOTIFY

49、ING APPLICANT.4BENEFICIARYS CERTIFICATE CERTIFYING THAT 1/3 ORIGINAL B/L AND ONE SET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN SENT TO APPLICANT AFTER SHIPMENT IMMEDIATELY.5INSURANCE POLICY IN DUPLICATE FOR 120% OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK SUBJECT TO CIC DATED JAN.1ST,1981.ADDITIONA

50、L CONDITIONS 47A:PLS NOTE IF DOCS PRESENTED CONTAIN DISCREPANCY, A FEE OF USD30 WILL BE DEDUCETED.PERIOD FOR PRESENTATION: 48:DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT DATE BUT WITHIN L/C VALIDITY-END-CONFIRMATION 49:WITHOUTCHARGES 71B: ALL BANKING COMMERCIAL CHARGES OUTSIDE OF NEW Y

51、ORK ARE FOR THE BENEFICIARYS ACCOUNT.CONFIRMATION INSTRUCTIONS 49:WITHOUT信用證存在哪些問題？實例09Sales ContractNo.:ss03Date:May 20.2006Seller: Shanghai stationery and sporting goods Imp. and Exp. Corp. Address : 5-15 mansion 1230-1240 Zhongshan road, shanghai Buyer: Smith Co. Ltd. , Address :The Jane street ,

52、Kong zone , London , EnglandThis contract is made by and between the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to sell the undermentioned commodity according to the terms and conditions stipulated below:Name of commodity: mens glovesSpecification: Model No. 5Quant

53、ity: 2000dozensUnit Price : CFR Amsterdam USD 45.00 Per dozenAmount : USD90 000.00( Say U.S. Dollars Ninety Thousand Only)Shipment : From Shanghai , China To Amsterdam, Holland Not Later Than July 30, 2006 with transshipment and partial shipment not allowed Packing: By Seaworthy cartons(CTNS) Insurance: To be covered by buyersTerms of Payment: By irrevocable letter of Credit at SightShipping Marks: At sellers optionLetter of CreditCRE