進口信用證業(yè)務操作

1、項目四 信用證業(yè)務實訓-進口信用證業(yè)務操作一、操作目標：能夠準確審核開證申請書填寫的完整性、準確性及有效性。能夠根據(jù)開證申請書和條件，正確繕制信用證并準確審核信用證來證。能夠熟練進行信用證通知、保兌及修改的處理。能夠熟練進行信用證中議付、寄單索償?shù)奶幚?。二、實訓項目：（一）進口信用證實訓浙江云行工藝有限公司從美國EFG TRADING CO., LTD公司進口價值為USD77495.79的工藝品制造設備2批，合同規(guī)定的價格條件為CIF HANG ZHOU，付款條件為見票后30天付款，結算方式為不可撤銷跟單信用證（IRREVOCABLE DOCUMENTARY CREDIT）,受益人EFG公司按

2、信用證的規(guī)定在裝船期內將貨物裝船，并將全套清潔提單(N/N B/L, 3/3)，匯票一式2份，商業(yè)發(fā)票（INVOICE）一式3份，裝箱單（P/L）一式3份，普惠制產地證（G.S.P FORM A）1份，全套保險單(INS./P, 2/2)于2007年5月15日提交CITIBANK N.A., NEW YORK，要求其支付信用證規(guī)定的貨款。三、業(yè)務流程：四、操作程序：進口商申請開證行受理開證行開立信用證修改信用證（客戶申請?zhí)嶝洆＃╅_證行審核來單開證行付款或承兌（拒絕付款或承兌）信用證注銷、撤銷及歸檔客戶申請客戶提交貨物進口相關材料：進出口合同及進出口許可證；付匯備案表；購匯申請書；工商營業(yè)執(zhí)照

3、；公司法人代表印鑒；并填寫開證申請書，開立帳戶并繳納開證保證金。（二）銀行受理審核：開證行受理客戶的開證申請，審核客戶提交的開證資料及信用證開證申請書。TO:BANK OF CHINA, ZHEJIANG BRANCH DATE :MAY 8, 2008IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONDate and place of issue:MAY 10,2008Date and place of expiryJULY 30,2008 IN COUNTRY OF BENEFICIARYBeneficiaryEFG Trading Co. LTDMela

4、nd Street No. 51，New York, U.S.TEL: 8215888/8215688Applicant:Yunhang Arts and Crafts Co. LtdChangqin Rd 55，HangzhouChinaTEL:89676777Advising Bank:CITIBANK N.A. N.Y.Amount: USD77,495.79SAY: U.S.DOLLARS SEVENTY SEVEN THOUSAND FOUR HUNDRED NINETY FIVE AND CENTS SEVENTY NINE Partial shipments( ) allowed

5、() not allowedTransshipment( ) allowed() not allowedCredit available with ANY BANK:( ) by payment at sight( ) by deferred payment () by acceptance of drafts at: () by negotiationagainst the documents detailed herein () and of your drafts at sight for FULL invoice value drawn on us.Shipment from: NEW

6、 YORK, N.A.for transportation to: HANG ZHOU, CHINALatest Shipment: JULY 15, 2008DOUCUMENTS REQUIRED() Signed commercial invoice in 4 copies indicating L/C No. and Contract No.Full set of clean on board marine bills of lading made out to order, endorsed in blank and marked FREIGHT AID.() Insurance po

7、licy or certificate in duplicate blank endorsed, for 110 per. of the CIF value showing claims payable at destination in the same currency as the draft and covering Institute Cargo Clauses(), Institute War Clauses and Institute S.R.C.C. Clause.（罷工、暴動、民變險）() Packing list/Weight memo in 4 copies.() Cer

8、tificate of quality in 4 copies issued by THE MANUFACTURERS.() Certificate of origin in 3 copies issued by THE CHAMBER OF COMMERCE IN THE COUNTY OF ORIGIN.() BENEFICIARYS CERTIFIED COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPMENT IMMEDIATELY AFTER SHIPMENT EFFECTED.( ) CLEAN AIR WAYBILL CONSIGNED T

9、O ORDER OF ISSUING BANK MARKED FREIGHT COLLECT SHOWING THE L/C NO ( ) , AND NOTIFY THE APPLICANT WITH FULL ADDRESS.Covering shipment of: MCHINE EQUIPMENT OF CRAFTS: SC-155200 SHIPPING MARKS = 08EMHZHNCT02002HANGZHOUCHINAH.S.CODE: HG8878965CIF HANG ZHOUOTHER TERMS AND CONDITIONS:All banking charges o

10、utside Hangzhou,China are for beneficiarys account.Documents must to be presented within 15 days after the date of issuance of the shipping document(s) but within the validity of the Credit.INSTRUCTIONS OF NEGOTIATING BANK:1.Each presentation must be noted on the reverse of this advice.2.All documen

11、ts are to be dispatched in ONE lot by registered airmail to us at:BANK OF CHINA INTERNATIONAL DEPARTMENT. 2/F, FINANCIAL BLDG, QING CHUN RD. NO. 432 HANG ZHOU, CHINA.3.In reimbursement-We shall reimburse you in accordance with your instructions upon receipt of documents in compliance with credit ter

12、ms.We hereby issue the Irrevocable Documentary Credit in your favour：It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision, International Chamber of Commerce, Paris, France, Publication No.600) and engages us in accordance with the terms thereof. The number and the

13、date of the Credit and the name of our bank must be quoted on all drafts required.For BANK OF CHINA， ZHEJIANG BRANCH HANG ZHOU Authorized Signature(s)（二）開證行開立信用證：-*FIN/Session/ISN :F01 .SS. .SEQ.*Own Address :BKCHCNBJA910 BANK OF CHINA* HANGZHOU* (ZHEJIANG BRANCH) *Input Message Type :700 Issue of a

14、 Docuementary Credit*Sent to :CITIUS33XXXX new yorkusa* * Priority/Obsol.Period :Normal/100 Minutes - 27 /Sequence of Total（合計次序） 1/140A/+ Form of Documentary Credit （跟單信用證類別）IRREVOCABLE 20 /+ Documentary Credit Number （信用證號碼）LCWJ60069531C/+ Date of Issue （開證日期） 080510 31D/+ Date and Place of Expiry

15、 （到期日及地點）080730IN COUNTRY OF BENEFICIARY 50 /+ Applicant (申請人)Yunhang Arts and Crafts Co. LtdHang zhou 59 /+ Beneficiary（受益人）EFG Trading Co, N.Y., U.S.A 32B/+ Currency Code, Amount （幣別代碼、金額）USD77495,7939A/+ Percentage Credit Amount Tolerance （信用證金額加減百分率）0/041A/+ Available With . By . （付款方式和指定銀行）CITI

16、US33XXXBY NEGOTIATION42C/+ Draft at . （匯票期限） 30 DAYS After Sight 100 PCT OF INVOICE VALUE SHOWING THIS L/C NO. LCWJ600695 AND DATE OF ISSUE42A/+ Drawee （付款人） BKCHCNBJA91 43P/+ Partial Shipments （分批裝運）NOT ALLOWED 43T/+ Transshipment （轉運）NOT ALLOWED46A/Documents Required +SIGNED COMMERCIAL INVOICE （商業(yè)

17、發(fā)票）IN ORIGINALS AND COPIES INDICATING THIS L/C NO. AND CONTRACT NO. +3/3 SET ORIGINALS AND NON-NEGOTIABLE COPIES OF CLEAN ON BOARD OCEAN/MULTI-MODEL BILLS OF LADING （清潔海運提單）MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT NOTIFY APPLICANT. +FULL SET OF INSURANCE （保險單）POLICY/CERTIFICATE FOR 110 P

18、CT OF THEINVOICE VALUE SHOWING CLAIMS PAYABLE IN CHINA, IN CURRENCY OF THE DRAFT, BLANK ENDORSED,COVERING ALL RISKS AND WAR RISKS. +WEIGHT MEMO/PACKING LIST （重量單、包裝單）IN -FOLD ISSUED BY MANUFACTURER/ BENEFICIARY. INDICATING QUANTITY/GROSS AND NET WEIGHTS OF EACH PACKAGE AND PACKING CONDITIONS AS CALL

19、ED FOR BY THE L/C. +CERTIFICATE OF QUANTITY（數(shù)量證明）/WEIGHT IN -FOLD ISSUED BY MANUFACTURER/BENEFICIARY INDICATING QUANTITY /WEIGHT OF SHIPPED GOODS AS WELL AS THE PACKING CONDITIONS. +CERTIFICATE OF QUALITY IN -FOLD ISSUED BY BENEFICIARY S +CERTIFICATE OF ORIGIN（產地證）IN COPIES ISSUED BY THE MANUFACTURE

20、R CERTIFIED COPY OF FAX SENT TO THE APPLICANT WITHIN HOURS AFTER SHIPMENT ADVISING NAME OF VESSEL/FLIGHT NO./WAGON NO., DATE, QUANTITY, WEIGHT AND VALUE OF SHIPMENT. +AIR WAYBILLS SHOWING FREIGHTCONSIGNED TO APPLICANT. MEMORANDUM ISSUED BY47A/Additional Conditions （附加條件） ONE ADDITIONAL COPY EACH OF

21、INVOICE AND TRANSPORT DOCUMENTS MUST BE PRESENTED TO ISSUING BANK.THE AMOUNT OF EACH DRAFT MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT BY THE NEGOTIATING BANK. 71B/Charges 費用ALL BANKING CHARGES OUTSIDE ISSUING BANK, INCLUDING RELATIVE TLX CHGS, ARE FOR BENES ACCOUNT. 48 /+ Period for Presentation

22、 交單期 DOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER SHIPMENT DATE BUT WITHIN VALIDITY OF THIS CREDIT 49 /+ Confirmation Instructions 保兌指示W(wǎng)ITHOUT 78 /Instructions to the Paying/Accepting/Negotiating Bank對付款/承兌/議付行之指示 UPON RECEIPT OF THE DOCUMENTS AND THE DRAFTS IN COMPLIANCE WITH THE TERMS AND COND

23、ITIONS OF THIS CREDIT, THE REIMBURSEMENT WILL BE EFFECTED AS PER THE NEGOTIATING BANKS INSTRUCTION. ALL DOCUMENTS MUST BE SENT TO ISSUING BANK ADD: . - -（三）修改信用證2008年10月15日，進口商在與國外出口商及有關當事人同意，要求開證行對信用證有關內容進行修改，并填寫信用證修改申請書，委托開證行通知國外受益人。APPLICATION FOR AMENDMENT TO LETTER OF CREDIT信用證修改申請書No.of Credit

24、 Facility: Date:授信額度編號：6684573 日 期：2008年5月15日To: Bank of China Branch(Sub-Branch)致： 中國銀行 浙江省 分（支）行L/C No._ Amount: _信用證號碼： LCWJ600695金額： 77495.79美元Amendment No.修改次數(shù)（銀行填寫）：Please amend the above L/C by Swift/Telexas follows :請以SWIFT/電傳方式修改上述信用證如下：( X ) Shipment date is extended to May 20th, 2008 ( X)

25、 Expiry date is extended to Aug 15th, 2008 ( X ) Increasing credit amount by USD77495.79toUSD78495.79 Others:（ ）All other terms and conditions remain unchanged.其余條款不變。Charges and fees if any, are for our a/c No.IC6684-22修改之手續(xù)費及電信費用請從我司賬號扣付。Stamp and signature(s) of the applicant: 申 請 人 簽 章： 王海銀行審查意見

26、：經辦：復核： 授權：-*FIN/Session/ISN :F01 .SS. .SEQ.*Own Address :BKCHCNBJA910 BANK OF CHINA* . * HANGZHOU* (ZHEJIANG BRANCH) *Input Message Type :707 Amendment to a Documentary Credit*Sent to :CITIUS33XXXX NEW YORK U.S.A* * Priority/Obsol.Period :Normal/100 Minutes - 20 /+ Senders Reference LCWJ600689 21 /

27、+ Receivers Reference NONREF 23 /Issuing Banks Reference OC988876752A/Issuing BankBKCHCNBJA91BANK OF CHINA, ZHE JIANG BRANCH31C/Date of Issue080510 30 /Date of Amendment080515 26E/Number of Amendment1 59 /Beneficiary(before this amendment)EFG TRADING CO., LTDMELAND STREET NO. 51NEW YORK 32B/Increase

28、 of Documentary Credit AmountUSD2000, 34B/New Documentary Credit Amount After AmendmentUSD79495,95 - -（四）客戶申請?zhí)嶝洆o正本提單提貨擔保函致：中國銀行浙江省分行關于：船名（航次）HANYANG665-33 貨物提單號 6685573 件數(shù) 2箱 品名 工藝品制造設備 嘜頭 無嘜頭 箱號 1X40TC7787558 發(fā)貨人 EFG RADING CO., LTD. NEW YORK, U.S.A發(fā)貨人EFG RADING CO., LTD. 已安排上述貨物由上述船舶承運并發(fā)往我司，但正本提

29、單尚未到達。 我司 杭州云行工藝品有限公司 (全稱）現(xiàn)請求不憑正本提單提取貨物?？紤]到貴司接受我司上述請求，我司同意如下：1、由于是按照我們的請求簽發(fā)上述提單并未憑正本提單放貨給我司，對于貴司、貴司雇員及代理由此可能承擔的責任或承受任何形式的損害及損失，均由我們無條件承擔賠償責任并保證您們不受任何損失。2、若貴司或貴司雇員或代理因此被起訴或卷入其他司法程序時，我司保證將隨時提供足夠的法律費用，包括但不限于律師費、司法費用、差旅費、或其他一切相關費用。3、若由此而引起該船舶及其姐妹船或貴司財產因此被扣押、羈留或遭受這種威脅，我們在被請求時將在5個日歷日內提供全額保釋金或其他擔保以解除對貴司或貴司

30、船舶的扣押、羈留并賠償貴司由此所受一切損失、損害或費用。 4、一旦發(fā)生索賠，我們將完全不涉及貴司而直接與索賠人解決該項索賠，并賠償您們由此所支付的任何款項或所產生的任何責任。該保函中的擔保人、保證人，不論是合約一方或僅負擔保責任，將承擔連帶責任，該責任的承擔不以貴司的起訴為條件。5、本保函適用中國法律并接受中國海事法院管轄。6、本保函有效期為貳年。擔保人：提單上發(fā)貨人（SHPR）簽章 提單上收貨人（CNEE）簽章 擔保銀行簽章Brown 王 海工商銀行浙江分行（正本公章） （正本公章） （正本公章）2008 年 6 月25 日 2008 年 6 月30 日2008年 6 月30 日 備注：1、

31、本擔保函正本有效；2、本擔保函內容必須用打字字體填寫；3、本擔保函涂改無效；4、本擔保函只適用與提單上同一發(fā)貨人（SHIPPER）；5、本擔保函必須加蓋擔保人公章（五）開證行審核來單：開證行收到國外通知行或寄單行交寄的單據(jù)，審核后；如有不符點，即通知進口商或付款人是否接受；如不接受，即電提或表提通知行要求通知受益人修改。（1）跟單托收匯票股份有限公司股份有限公司BILL OF EXCHANGENo. IC7786547 NEW YORK, 8th July, 2008Exchange for USD77495,79D/A at 30 days after sight of this FIRST

32、 Bill of exchange ( SECOND being unpaid ) pay to CITIBANK N.A. N.Y. or order the sum of SAY: U.S. Dollar SEVENTY-SEVEN THOUSAND FOUR HUNDRED NINTY FIVE AND CENTS SEVENTY NINE.Value received for Two cartons of Machine equipments.Drawn under S/C No. 8896475 dated 2th July, 2008 for COLLECTION.To: Yunh

33、ang Arts and Crafts Co. Ltd，HANG ZHOUFor and on behalf ofEFG Trading Co, N.Y., U.S.SMITH(Signature) 商業(yè)發(fā)票2份ISSUER：EFG Trading Co.Meland Street No. 51，New York, U.S.商業(yè)發(fā)票COMMERCIAL INVOICETO：Hangzhou Yunhang Arts and Crafts Co. LtdChangqin Rd 55，HangzhouChinaNO. 77899455DATE8th July, 2008TRANSPORT DETA

34、ILSFrom NEW YORK to NING BOS/C NO.8896475L/C NO.TERMS OF PAYMENTD/A at 30 days after sight of Bill for collection.Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountNO MarksMachine equipmentsTwo cartonsUSD77495.59USD250,000.18TOTAL:TwoUSD500,000.35SAY TOTAL:U.S. D

35、OLLAR FIVE HUNDRED THOUSAND AND CENTS THIRTY FIVE.（2）包裝單包裝單（PACKING LIST）SELLER：EFG Trading Co.Meland Street No. 51，New York, U.SINVOICE NO. :77899455INVOICE DATE:8THJULY, 2008FROM：NEW YORKTO：NING BOTOTAL PACKAGES（IN WORDS）：Two cartaonsBUYER：Hangzhou Yunhang Arts and Crafts Co. LtdChangqin Rd 55，Han

36、gzhouChinaMARKS：N/MMarks and NumbersKINDS OF PKGSQTYGW（KG）MEASNO MarksWooden cartonsTwo 55.0020CUBISSUED BY：EFG Trading Co.Meland Street No. 51，New York, U.S. SMITH（SIGNATURE）（3）保險單American International Assurance Company, Ltd.，New york, U.S.AINSURANCE POLICYPOLICY NO. 080725-33THIS POLICY OF INSURA

37、NCE WITNESSES THAT THE PEOPLES INSURANCE COMPANY OF CHINA (HEREIN AFTER CALLED THE COMPANY). ATTHEREQUESTOF (HEREINAFTER CALLEDTHE INSURED)AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED UNDER TAKES TO INSURE THE UNDE RMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CO

38、NDITIONS OF THIS POLICY AS PERTHE CLAUSES PRINTED OVERLEAFAND OTHER SPECIAL CLAUSESAT TACHEDHERE ON：MARKS & NOSQUANTITYDESCRIPTION OF GOODSAMOUNTINSUREDN/MTwo CartonsMachine equipmentsOrigin: NEW YORKUnite price: USD250,000.18USD550,000.39TOTALAMOUNT INSURED:USD77495.59PREMIUMAS ARRANGEDRATE AS ARRA

39、NGEDTRANS. V. YUNHAN Vls.663SLG. ON ORABT.AS PER BILL OF LADINGFROM NEW YORKTO NING BOCONDITIONS C.I.C ALL RISKS（Including War Risk）CLAIMS, IF ANY, PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITHOTHERRELEVANTDOCUMENTS IN THE EVENT OF ACCIDENT WHERE BY LOSSOR DAMAGE MAY RESULT INACLAIM UNDER THIS P

40、OLICY IMMEDIATE NOTICE APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANYS AGENTASMENTIONEDHEREUNDER:CLAIMPAYABLEAT/IN NEW YOEKAmerican International Assurance Company, Ltd.，New york, U.S.ADATE AS ARRANGEDAddress: 23 LINKEN AVENUE , NEW YOEK, U.S.A.TEL: 746688954 Cable:350003Telex:33128564-35 Liuxingq

41、uanGeneral Manager (4) 海運提單Shipper Insert Name, Address and PhoneB/L No.: 6665454MERCIAN CONTAINER LINESTLX: 33057 COSCO CNFAX: +86(021) 6545 8984ORIGINALEFG Trading Co.Meland Street No. 51，New York, U.SConsignee Insert Name, Address and PhoneTO ORDER Notify Party Insert Name, Address and Phone (It

42、is agreed that no responsibility shall attsch to the Carrier or his agents for failure to notify)Port-to-Port or Combined TransportBILL OF LADINGReceived in external apparent good order and condition except as otherwise noted. The total number of packages or unites stuffed in the container, the desc

43、ription of the goods and the weights shown in this Bill of Lading are Furnished by the merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has issued the number of Bill of Lading stated below, all of this tenor and date.

44、 One of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The merchants agree to be bound by the terms and conditions of this Bill of Lading as if each had personally signed thi

45、s Bill of Lading. See clause 4 on the back of this Bill of Lading (terms continued on the back Hereof, please read carefully). BANK OF CHIAN, ZHEJIANG BRANCHQINGCHUN RD 243，HANG ZHOUCombined Transport:AS ARRANGEDPre - carriage by:RAILWAYPlace of Receipt:HANG ZHOUOcean Vessel Voy. No.：BRENSHEN VESSLE

46、 NO. 55Port of Loading:NING BOPort of DischargePlace of DeliveryHANG ZHOUMarks & Nos.Container / Seal No.No. ofContainersor PackagesDescription of Goods (If Dangerous Goods, See Clause 20)Gross Weight KgsMeasurementN/M20 DRUMS1*20ONTAINERSCFS/CFSMachine equipmentsOrigin: NEW YORKUnite price: USD7749

47、5.59S/C NO. 88964755,500.0KGS20CUBDescription of Contents for Shippers Use Only (Not part of This Contract)Subject to S/C NO. B1103043Clause 7 LimitationTotal Number of containers and/or packages (in words)TOTAL FORTY DRUMS IN 20CONTAINERSFreight & ChargesRevenue TonsRatePerPrepaidCollectFREIGT PREP

48、AIDDeclared Value ChargeEx. Rate:Prepaid atPayable atPlace and date of issueNEW YORK22/05/2007NINGBO,CHINATotal PrepaidNo. of Original B(s)/LSigned for the Carrier THREECOSCO CONTAINER LINESLADEN ON BOARD THE VESSELDATE22/05/2007BYCOSCO CONTAINERS INES（5）普惠制產地證ORIGINALGoods consigned from (Exporters

49、 business name, address, country)Reference No.88768932EFG Trading Co.Meland Street No. 51，New York, U.S GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN(Combined declaration and certificate)Goods consigned to (Consignees name, address, country)FORM AHangzhou Yunhang Arts and Crafts Co. LtdChan

50、gqin Rd 55，Hangzhou ChinaIssued inUnited States of AmericaU.S.A (country)See Notes overleafMeans of transport and route (as far as known)For official useFrom NEW YORK to NING BO by Vessel YUNHAN 644ItemnumberMarks and numbers of packagesNumber and kind of packages; description of goodsOrigin criteri

51、on (see Notes overleaf )Gross weight or otherquantityNumber and date of invoices5N/MMachine equipmentsOrigin: NEW YORKUnite price: USD250,000.18S/C NO. 8896475N.Y.5,500.0KGSOC66547732CertificationIt is hereby certified, on the basis of control carried out, that the declaration by the exporter is cor

52、rect.Declaration by the exporterThe undersigned hereby declares that the above details and statements are correct, that all the goods wereproduced inUnited States of AmericaU.S.Aand that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for g

53、oods exported to -Place and date, signature and stamp of certifying authority-Place and date, signature and stamp of authorized signatory（六）電提不符點ORIGINALORIGINALaddress：PEDESTRIAN STREET NO.12.ZHANGJIAGANG JIANGSUCHINA 215600TEL 58131606telex：363835 ZJGCB CNswift：BKCHCNBJ95Bfax：0512-5

54、8132632電提不符點通知書 DISCREPANCY ADVICETO TO HANGZHOU ARTS AND CRAFTS CO., LTD DAQING RD NO 55, HANG ZHOU 日期：Date 20081116 我行編號：Our Ref. No. LCWJ6006911 敬啟者：Dear Sirs,RE:信用證號L/C NO. LCWJ600691 出票人BeneficiaryEFG TRADING CO., LTD NEW YORK匯票期限Tenor ON 25 FEB., 2008金額AmountUSD150000,茲收到下列銀行電提的信用證項下的不符點，We have received one copy of telex/swift advising the discrepancy under the a/m credit.BANK OF CHINA. NEW YOR