國(guó)際結(jié)算實(shí)驗(yàn)五信用證的種類全

1、實(shí)驗(yàn)素材 通知行收到下列各類信用證后，根據(jù)所給問(wèn)題對(duì)其進(jìn)行審核和處理。 內(nèi)容問(wèn)題當(dāng)事人運(yùn)輸情況貨物情況單據(jù)要求效期金額寄單可撤銷信用證Issuing bank: ABC BANKBeneficiary : Alice Exporting Co. LtdInternational CommercialBuilding Jakarta, IndonesiaPartial shipments are allowed Transshipments are allowedShipment from Indonesia to England not later than 10 October,2002Ma

2、terials semiconductors type- × 10 in wooden cases.1. Commercial invoice in duplicate2. Full set of clean“On board”ocean Bills of Lading made out to order and endorsed blank, marked“Freight Prepaid” and notify acountee3. Insurance policy in duplicate covering all risks plus 10% invoice valueExpi

3、ry date and place: 30 October, 2002 in Indonesianot exceeding USD64,000.00(sixty four thousand U.S. dollars only)Documents have to be presented within 20 days after the date of issuance of the Bill of Lading or other shipping documents.開(kāi)證行撤銷信用證是否需征得受益人或通知行同意？ No 2002年10月25日議付行議付受益人交來(lái)證下全套合格單據(jù)，10月26日，

4、開(kāi)證行向議付行發(fā)出撤證通知，該撤證通知是否生效？開(kāi)證行是否可免除責(zé)任？不能生效，不能免除責(zé)任不可撤銷即期付款信用證Issuing bank:Eximbank, Ltd.MalaysiaBeneficiary Advising BankDevelopment BankApplicantDearmei Trading Co Ltd MalaysiaBeneficiaryKam Dor Bo Trading Co., LtdPartial shipments are prohibited.Transshipments are prohibitedShipment from Singapore to

5、Malaysia CIF MalaysiaShipment must be effected not later than 30 August , 2002ESP 20 kitESP 10 kit ESP 10 kitIn crates1. 1.Commercial invoice in triplicate.2. 2.Insurance policy in duplicate covering all risks plus 10% of invoice value.3. 3.Full set of clean “On Board” ocean Bills of Lading mad

6、e out to our order notify buyers and marked “Freight Prepaid”.4. 4.Certificate of Origin in duplicate.5. 5.Certificate of Inspection in duplicateExpiry Date14 September，2002not exceeding total of USD1,000,000(one million United States Dollars only)All documents must be presented in 15 days after shi

7、pment but within the validity of the credit.若受益人提交已裝船提單的簽發(fā)日為2002年8月27日，受益人于2002年9月14日交單。開(kāi)證行能否接受該套單據(jù)?不會(huì)接受該套單據(jù)，因提單日為8月27號(hào)，單據(jù)必需再提單日后的15天提交，也就是9月11號(hào)之前提交。承兌信用證Applicant: Helm AG, Hamburg, GermanyBeneficiary: China National Chemicals Imp. & Exp. Corp.Issuing bank : DEUTSCHE BANK HAMBURGTransshipment n

8、ot allowed;Partial shipment not allowed Container shipment: Prescribedshipment from P.R.Chinese main port to Rotterdam not later than 15 Nov.,2002 for 60MT=3FCL60MT=3FCL of citric acid anhydrous bp 801. Signed commercial invoice in 4-fold2. Full set of 3/3 original plus 2/2 copies of clean “on board

9、” ocean/marine Bills of Lading, originals signed, issued to order and blank endorsed, notify: Helm AG, Hamburg markedFreight Prepaid'3. Certificate of Origin, Form“A”showing P.R. of China as origin, one original and one copy, legalized by a Commodity Inspection Bureau of the P.R. of China and in

10、 accordance with rules agreed with EEC-authorities4. Packing/Weight list 2-fold, stating: kind, number, content, net weight, gross weight and measurements of each and total packages5. Certified copy of telegr of telex advice to applicants latest 2 days after shipment, showing quantity, product, tota

11、l net and gross weight, date of B/L, vessel's name, B/L No., loading port, destination port, ets. And No.912/007006. Certificate of Analysis, 2-fold, issued by the beneficiary 30 November，2000 in P.R. of ChinaUSD59,700.00DOCUMENTS are to be presented within 15 days after Bill of Lading date

12、匯票承兌后至最終付款過(guò)程一般應(yīng)如何處理？由開(kāi)證行或者其指定銀行承兌匯票，審核匯票與單據(jù)相符之后，將匯票返還給受益人或受益人的委托銀行。匯票到期之前，受益人可以貼現(xiàn)也可以持有到到期再要求付款。延期付款信用證APPLICANT:PREMIER BEARING AND EQUIPMENT LTD. HONG KONGBENEFICIARY: CHINA NATIONAL AUTOMOTIVE INDUSTRY IMP. AND EXP. CORP. GUANGZHOU, CHINAIssuing bank : THE BANK OF EAST ASIA LTD.， HONG KONGAdvising

13、 bank : THE BANK OF EAST ASIA LTD., GUANGZHOUPARTIAL SHIPMENT: ALLOWEDTRANSSHIPMENT: NOT ALLOWEDFROM: GUANGZHOU，CHINAPORT OF DISCHARGE: ROTTERDAMNOT LATER THAN: 31 OCT.，2000P.O. 757/92/10NO. 1-UP1.SIGNED COMMERCIAL INVOICE IN THREE ORIGINAL.2.COMPLETE SET CLEAN RAILWAY CARGO RECEIPT PLUS ONE NON-NEG

14、OTIABLE COPY ISSUED OR ENDORSED TO THE ORDER OF THE BANK OF EAST ASIA, LTD., NOTIFY APPLICANT AND MARKED FREIGHT PREPAID AND THIS CREDIT NUMBER.3.INSURANCE POLICY OR CERTIFICATE IN DUPLICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN THE SAME CURRENCY OF THIS C

15、REDIT WITH LOCAL CLAIMS AGENTS NAME AND ADDRESS AT DESTINATION COVERING INSTITUTE CARGO CLAUSE(A), INSTITUTE CARGO CLAUSE(WAR) AND MARINE TRANSPORTATION ALL RISKS, INCLUDING WAREHOUSE TO WAREHOUSE RISKS AND F.R.E.C., SHORTAGE, TPND OF AN ENTIRE PACKAGE, BUNDLE, BAG OF PIECE.3.PACKING LIST IN TRIPLIC

16、ATE INDICATING PALLET NO. OR CASE NO., QTY OF EACH PACKAGE, QTY OF EACH PALLET OR QTY OF EACH CASE AND NET WEIGHT AND MEASUREMENT OF EACH PACKAGE.4.BENEFICIARY'S DECLARATION DECLARE THE BRAND NAME AND PACKING5.BENEFICIARY'S CERTIFIED COPY OF TELEX/FAX ADVICE DESPATCHED TO APPLICANT WITHIN TH

17、REE DAYS AFTER SHIPMENT ADVISING NAME OF TERMINAL,6.CERTIFICATE OF ORIGIN FORM A IN ONE ORIGINAL AND ONE COPY SHOWING GOODS CONSIGNEDFOR USD 23,200.00 (UNITED STATES DOLLARS TWENTY THREE THOUSAND TWO HUNDRED ONLY)VALID UNTIL 15 NOV.， 2000 IN HONG KONGALL DOCUMENTS MUST BE PRESENTED THRU YOUR BANKER

18、WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE TRANSPORT DOCUMENT(S) BUT WITHIN THE VALIDITY OF THE CREDIT.若信用證由通知行保兌，當(dāng)受益人交單給保兌行要求付款時(shí)，保兌行提出應(yīng)由開(kāi)證行先付款，只有在開(kāi)證行無(wú)力付款時(shí)，保兌行才承擔(dān)付款責(zé)任。是否正確？不正確，保兌行承擔(dān)與開(kāi)證行同樣責(zé)任受益人交單時(shí)，開(kāi)證行能否接受注明貨物數(shù)量為41,500PCS，貨物總價(jià)為USD24,070.00的商業(yè)發(fā)票?不能，貨物總價(jià)不能超過(guò)信用證總價(jià)，包裝物單位為PCS，數(shù)量不能浮動(dòng)議付信用證Advising Bank

19、： Commercial BankGolden Commercial BuildingApplicant：Baodeli Communication Equipment Industry Co. Ltd.Beneficiary：Celebrity International Trading Co. LtdIssuing bank:Commercial Development Bank     Partial shipment: Not allowedTransshipment: Not allowedLatest shipment is unt

20、il: 24 May, 2000From : Hong Kong to ColomboSQE-TYPE×101.Commercial invoice in duplicate2.Packing list in duplicate3.Certificate of Origin in triplicate4.Full set clean“On board”ocean Bills of Lading made out to our order notify buyer and marked“Freight Prepaid”Expiry Date: 8 June, 2000at the co

21、unter of: advising bankAmount USD100,000.00(One hundred thousand U.S. Dollars)Documents must be presented for negotiation within 15 days after B/L date in any event within the validity of the credit.若信用證中注明“negotiation under this credit is restricted to the advising bank”，受益人交單時(shí)應(yīng)特別注意什么？屬于限制性議付信用證受益人

22、只能交單給通知行議付。受益人能否向任何銀行交單議付？可以，按照信用證文義“is available with any bank by negotiation”議付行可否為匯票付款人？不可以，只能為開(kāi)證行。如果是即期付款信用證或者是承兌信用證，則付款人可以是開(kāi)證行，也可以是指定銀行。循環(huán)信用證Applicant：JOAN'S BOUTIQUEDISTRIBUTION CORPBeneficiary：SUSI TRADING LTDAdvising Bank MITSUBISHI BANK LTDIssuing bank: STANDARD CHARTERED BANK LTD. HONG

23、 KONG  Partial shipments: allowedTransshipment: allowedfrom:TOKYOfor transportation to: HONG KONGLATEST 9 SEPTEMBER,2002250 sets JAPANESE CHILDREN GARMENTS J¥40,000.00 per set FOB TOKYO1.Signed Commercial Invoice in three copies certifying that the goods are in accordance with purchas

24、e order number 7086.2.Full set of clean on board marine Bill of Lading made out to shippers order blank endorsed marked“Freight Collect”notify applicant with full address3.Certificate of Origin in three copies.4.Inspection Certificate issued by applicant prior to shipment in one original.5.Packing L

25、ist in three copies.Amount:J¥10,000,000.00(JAPANESE YEN TEN MILLION ONLY)PER CALENDER MONTH COMMERCING APRIL 19.2002Date and place of expiry:30 September,2002in the country of beneficiaryDocuments to be presented within 21 days after the date of issuance of the transport document(s) but wi

26、thin the validity of the credit.信用證循環(huán)的時(shí)間、使用的期數(shù)、每期金額、總金額有何規(guī)定？本循環(huán)信用證總共使用六次，每次使用在每月19號(hào)，每期金額固定，不能累積，總金額不能超過(guò)60000000.00JPY若受益人在第一次交單時(shí)只收取J¥9,500,000.00，那么在第二次交單時(shí)，匯票金額能否為J¥10,500,000.00？不可以，屬于非累積循環(huán)信用證可轉(zhuǎn)讓信用證Issuing bank : FIRST NATIONAL BANK OF BOSTON, MONTEVIDEO, URUGUAYTransferring bank (advisin

27、g bank): BANK OF EAST ASIA HONG KONGAPPLICANT: GERADO NOCETTI MONTEVIDEOThe first BENEFICIARY: KENNY INTERNATIONAL CO. LTD. HONG KONGThe second BENEFICIARY: FIRECRACKERS & FIREWORKS IMP. & EXP. CORP.235 XX ROAD, GUANGZHOU CHINAREIMB BANK: THE FIRST NATIONAL BANK OF BOSTON, MASSACHUSETTS，USAT

28、he original Documentary Credit:PARTIAL SHIP MENT: ALLOWEDTRANSSHIPMENT: ALLOWEDTRANSPORT FROM: ASIAN PORTTRANSPORT TO: MONTEVIDEO URUGUAYTRANSFERRED CREDIT:Latest shipment date: AS PER S/C NO. 89765 CONTAINERS CIF MONTEVIDEO25,000KGS USD2.4/KG TOTAL:USD 60,0001.INVOICE IN 4 COPIES EVIDENCING FOB INS

29、URANCE/FREIGHT VALUES SEPARATELY2.INSURANCE POLICY OR CERTIFICATE IN DUPLICATE COVERING 110% OF INVOICE AMOUNT, COVERING ALL RISKS3.FULL SET OF CLEAN “ON BOARD” OCEAN BILLS OF LADING MADE OUT TO ORDER, NOTIFY: GERADO NOCETTI MARKED “FREIGHT PAID”-PACKING LIST IN 1 COPY4.CONTAINERS MUST BE SHIPPED HO

30、USE TO HOUSE, THE CARRIAGE FROM PORT TO WAREHOUSE IS FOR APPLICANT'S ACCOUNT AND LC CONFIRMATION FEE FOR APPLICANT'S ACCOUNT5.THIRD PARTY SHIPPER IS ACCEPTABLE-DRAFT MUST SHOW NUMBER OF LC & NAME OF ISSUING BANKthe original Documentary Credit:2003.11.02 THE COUNTER OF BEA HONG KONGCURR.

31、AMOUNT: USD 60,000.00TRANSFERRED CREDIT : 2003.10.22 AT THE COUNTER OF BEA HONG KONGUSD56,400.00 (Fifty-six thousand four hundred US dollars)the original Documentary Credit:PERIOD PRESENT: 21 DAYS AFTER SHIPMENTTRANSFERRED CREDITDOCUMENTS ARE TO BE PRESENTED THROUGH YR BANKER AND ARE SUBJECT TO FINA

32、L ACCEPTANCE BY THE CREDIT ISSUING BANK OR CONFIRMING BANK.第一受益人將向轉(zhuǎn)讓行替換什么單據(jù)？drafts, invoices, and any other documents required as specified above轉(zhuǎn)讓信用證中，通知行將信用證分別轉(zhuǎn)讓給A、B兩個(gè)廠商，這種做法有效嗎？若信用證轉(zhuǎn)讓給A廠商后，再由A廠商轉(zhuǎn)讓給B廠商，這種做法有效嗎？有效、無(wú)效若信用證轉(zhuǎn)讓給A廠商，A廠商再轉(zhuǎn)回給原證受益人，這種做法有效嗎？轉(zhuǎn)讓信用證中出現(xiàn)內(nèi)容修改時(shí)，若A廠商拒絕接受信用證修改條款，是否會(huì)影響B(tài)廠商對(duì)修改內(nèi)容的接受？有效、不

33、會(huì)轉(zhuǎn)讓后的信用證與原證比較，哪些內(nèi)容可以改變？總金額、單價(jià)、保費(fèi)比例、最遲裝運(yùn)期、信用證有效期一、可撤銷信用證 ABC BANK  Trade PlazaLondon, England   Date: 20 August,2002To: Alice Exporting Co. Ltd     International Commercial     Building Jakarta, Indonesia REVOCABLE LETTER OF CREDITNO. HG675-349 &

34、#160;  You are hereby authorized to draw on Lones International Trading Co. Ltd., London England for the amounts not exceeding USD64,000.00(sixty four thousand U.S. dollars only) available by your draft(s) at sight drawn in duplicate accompanied by the following documents:    1.

35、Commercial invoice in duplicate    2. Full set of clean“On board”ocean Bills of Lading made out to order and endorsed blank, marked“Freight Prepaid” and notify acountee    3. Insurance policy in duplicate covering all risks plus 10% invoice value    Expir

36、y date and place: 30 October, 2002 in Indonesia    Shipment from Indonesia to England not later than 10 October,2002.    Partial shipments are allowed Transshipments are allowed    Covering shipment of: Materials semiconductors type- × 10 in wooden c

37、ases.    Special instructions:    1. This credit may be cancelled by the Issuing Bank at any moment without prior notice to you, it is for your guidance only in prepairing drafts and documents.    2. We undertake to honour your draft(s) drawn and negotiat

38、ied in conformity with the terms of this credit provided such negotiation has been made prior to receipt by you of notice of cancellation.    3. Documents have to be presented within 20 days after the date of issuance of the Bill of Lading or other shipping documents.   

39、; 4. Draft(s) drawn must be described with the number and date of this credit.    5. Draft(s) drawn under this credit must be presented for negotiation in Indonesia on or before 30 October,2002.    This credit is subject to Uniform Customs and Practice for Documentary C

40、redits( 1993 Revision). ABC BANK                                            

41、;     Authorized Signature       二、不可撤銷即期付款信用證                                Eximbank Ltd

42、                                 Malaysia                Tel: 927

43、-9756                            Golden Horse Building        Tex:7653428         

44、60;                                               Issued Date and Plac

45、e                                                  

46、;       25 June, 2002, MalaysiaIrrevocable Documentary Credit           Credit Number  of Issuing Bank      of Advising Bank     S-01-978    

47、0;          ND8294Advising BankDevelopment Bank,International Trading BuildingSingaporeP.O. Box 401015               ApplicantDearmei Trading Co Ltd Malaysia2nd/F, BBB BuildingBox 89764

48、5BeneficiaryKam Dor Bo Trading Co., Ltd7th/F, Forrum BuildingSingapore           Expiry Date14 September，2002In the country of the beneficiary   At the request of Dearmei Trading Co Ltd, Malaysia, we open this Irrevocable Documentary Letter

49、 of Credit No. S-01-978 in your favour for an amount not exceeding total of USD1,000,000(one million United States Dollars only) available by sight payment of your drafts drawn at sight on us covering 100% invoice value accompanied by the following documents:   1.Commercial invoice in trip

50、licate.   2.Insurance policy in duplicate covering all risks plus 10% of invoice value.   3.Full set of clean “On Board” ocean Bills of Lading made out to our order notify buyers and marked “Freight Prepaid”.   4.Certificate of Origin in duplicate.   5.Certifi

51、cate of Inspection in duplicate.Covering shipments of:ESP 20 kitESP 10 kit ESP 10 kitIn crates   Shipment from Singapore to Malaysia CIF Malaysia Contract No. ESP 1365   Shipment must be effected not later than 30 August , 2002   Special clause:   1.This

52、credit is available by draft drawn on issuing bank at sight.   2.Partial shipments are prohibited.     Transshipments are prohibited.   3.All documents must be presented in 15 days after shipment but within the validity of the credit.   4.The number

53、and date of this credit must appear on draft drawn.   5.The amount of draft must be endorsed on the back hereof and this credit is to be returned to us when exhausted or expired.   6.Draft against this credit must be drawn and negotiated on or before 14 September, 2002.We hereby

54、guarantee that drafts drawn under and in compliance with the terms and conditions of this credit shall be accepted and paid at sightFor Eximbank, Ltd.  Malaysia                       &#

55、160;                              Authorized Signature     三、承兌信用證 . We hereby establish Irrevocable Commercial Letter of Credit No H/IA0206

56、08/02Amount: USD59,700.00Validity: 30 November，2000 in P.R. of ChinaApplicant: Helm AG, Hamburg, GermanyBeneficiary: China National Chemicals Imp. & Exp. Corp.Available with Issuing Bank by acceptance of your draft drawn on us at 30 days after sight against presentation of the following document

57、s:1. Signed commercial invoice in 4-fold2. Full set of 3/3 original plus 2/2 copies of clean “on board” ocean/marine Bills of Lading, originals signed, issued to order and blank endorsed, notify: Helm AG, Hamburg markedFreight Prepaid', evidencing shipment from P.R.Chinese main port to Rotterdam

58、 not later than 15 Nov.,2002 for 60MT=3FCL-Transshipment not allowed; -Container shipment: Prescribed-B/L to show container No./Nos. and to show always name, place, phone and telex No. of the carrier3. Certificate of Origin, Form“A”showing P.R. of China as origin, one original and one copy, legalize

59、d by a Commodity Inspection Bureau of the P.R. of China and in accordance with rules agreed with EEC-authorities4. Packing/Weight list 2-fold, stating: kind, number, content, net weight, gross weight and measurements of each and total packages5. Certified copy of telegr of telex advice to applicants

60、 latest 2 days after shipment, showing quantity, product, total net and gross weight, date of B/L, vessel's name, B/L No., loading port, destination port, ets. And No.912/007006. Certificate of Analysis, 2-fold, issued by the beneficiary certifying: Citric Acid Anhydrous BP 80, giving full

61、specifications description of goods: 60MT=3FCL of citric acid anhydrous bp 80                      China contract No.: CNC9-B00128Unit price: USD99500/net CFR Rotterdam, as per incoterms 199

62、0Packed: in 25 kgs net multiply bags (export and seaworthy)Marks: citric acid anhydrous bp 80       25kgs net       RotterdamSpecial conditions:1. DOCUMENTS are to be presented within 15 days after Bill of Lading date2. This credit is subje

63、ct to ICC publication No. 5003. All banking commissions and charges outside Germany are for account of beneficiary, also in case of non-utilization4. Any original documents, excl. any kind of marine Bills of Lading, produced by reprographic systems, computerized systems or carbon copies, only accept

64、able if they are clearly marked as“original”and signed by the issuer in handwriting5. Documents including transport documents dated prior to the issuance of this credit are not acceptable6. Partial shipment not allowed7. Third party transport documents are not acceptable8. The amount of each drawing

65、 must be endorsed on the reverse side of the original instrument9. Payment will only be effected after receipt of first and second mail documents10. Please send the documents to the following address:                

66、0;                                                  DEUTSCHE BANK HAMBURG四、延期付款信用證 TO: THE BANK OF EAST ASIA LTD., GUANGZHOUFM: THE BANK OF EA