外贸单证理论知识题参考答案.doc

（四）案例分析题1. 吉林某外贸公司收到国外开来的不可撤销信用证，信用证规定最迟装运期为2008年12月31日，议付有效期为2009年1月15日。我方按信用证规定的装运期完成装运，并取得签发日为2008年12月10日的提单，当我方备齐议付单据于2009年1月8日向银行议付交单时，银行以我方单据已过期为由拒付货款。问：银行的拒付是否有理？为什么？答：（1）银行的拒付是有理的。 （2）因为，本案中，我方取得了签发日期为2008年12月10日的提单，于2009年1月8日到银行交单议付。尽管我方未超过信用证规定的有效期到银行议付，但我方提交的提单已构成了过期提单。根据UCP600第14条c款的规定：“提示若包含一份或多份按照本惯例第19条、20条、21条、22条、23条、24条或25条出具的正本运输单据，则必须由受益人或其代表按照相关条款在不迟于装运日期后21个公历日内提交，但无论如何不得迟于信用证的到期日。”因此我方提交的过期提单银行是有权拒付的。2.某年5月3日我A公司向国外B公司发盘，报谷物300公吨，每公吨250.00美元，发盘有效期为10天。5月6日B公司复电，称对该批谷物感兴趣，但要进一步考虑。5月8日，B公司来电，要求将谷物数量增加到500公吨，价格降低为225.00美元/公吨。5月9日，B公司又来电，重复5月8日的来电。5月11日，我方将货物卖给了C商，并于5月13日复电B商，货已售出。但B商坚持要我A公司交货，否则以我方毁约为由，要求赔偿。试问我方应否赔偿？为什么？答：我方不应赔偿。本案中，B商两次来电，要求将数量增加到500公吨，价格降低到225.00美元/公吨，已经构成了还盘。还盘一经作出，原发盘即告失效，合同没有成立。既然合同没有成立，也就不涉及毁约的说法。所以，我方不应该赔偿对方的损失。（五）计算题1.某公司海运出口某货物225包，每包净重78千克，毛重80千克，体积78*50*20厘米，按W/M计算运费，每运费吨的基本运费是150美元，外加燃油附加费35%，请计算该批货物的总运费。解：该批货物的总毛重是80100022518(公吨)该批货物的总体积是0.780.500.2022517.55(立方米)重量大于体积，所以按重量计收运费。150(135%)183645.00(美元)答：该批货物的总运费是3645美元。2.某公司对外报价每箱330美元FOB天津新港，后外国商人要求改报CIF伦敦，假设运费每箱40美元，保险费率为0.6%，试计算我方应报的CIF伦敦？ FOBF 33040解：CIF372.46(美元) 1(1.10.6%) 0.9934答：我方应报的CIF伦敦价是372.46美元。信用证二：上海幸运塑料进出口有限公司SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO., LTD.Unit C 22/F Jing Mao Tower Shanghai, China售货确认书SALES CONFIRMATIONTo:RAMPLASTICS CO., LTD.No.:SL081218201 HAUK ROAD, MALVIYA NAGAR Date:DEC 18, 2008NEW DELHI INDIAThis sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the under mentioned goods according to the terms and conditions stipulated below:Marks & No.Description of goodsQuantityUnit PriceAmountPVC STRIPSCIF NHAVA SHEVARAMART. NO. SIZESL081218201 200mm x 2mm x 50m 120ROLLSUSD86.00USD10320.00N. SHEVA225 200mm x 2mm x 50m 20ROLLSUSD98.00USD1960.00NO. 1-100221 200mm x 2mm x 50m 20ROLLSUSD92.00USD1840.00331 300mm x 3mm x 50m 20ROLLSUSD108.00USD2160.00335 300mm x 3mm x 50m 20ROLLSUSD116.00USD2320.00200ROLLSUSD18600.00Total amount in word: SAY U. S. DOLLARS EIGHTEEN THOUSAND SIX HUNDRED ONLY.Packing: 2 ROLLS PER ONE CARTON, TOTAL 100 CARTONS, AND IN LCL LOAD.Delivery: SEA FREIGHT FROM SHANGHAI CHINA TO NHAVA SHEVA INDIAShipment：ON OR BEFORE 28 FEB., 2009 ALLOWING PARTIAL SHIPMENTS AND TRANSSHIPMENTTerms of Payment:BY 100 PERCENT VALUE IRREVOCABLE LETTER OF CREDIT AVAILABLE BY SIGHT DRAFT TO REACH THE SELLERS BEFORE 30 DEC., 2008 MENTIONING THE RE-LATIVE S/C NUMBER AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE SHIPMENT VALIDITY.Insurance:TO BE EFFECTED BY THE SELLERS AT 110 PERCENT OF THE INVOICE VALUE COVERINGINSTITUTE CARGO CLAUSE (A) AS PER ICC DATED 01/01/1982.Documents required:1. MANUALLY SIGNED INVOICE IN TRIPLICATE2. DETAILED PACKING LIST IN DUPLICATE3. FULL SET CLEAN ON BOARD B/L MADE OUT TO ORDER OF SHIPPER BLANKENDOURSED NOTIFY THE BUYER4. CERTIFICATE OF ORIGIN IN DUPLICATE5. INSURANCE POLICY IN DUPLICATEBanking charge:ALL BANKING CHARGES OUTSIDE INDIA ARE FOR ACCOUNT OF THE BENEFICIARYThe SellerThe BuyerShanghai Lucky Plastic Imp. & Exp. Co., Ltd.RamPlastics Co., Ltd.顾大平Joe Leahy签署Signature进口国来的信用证：Form of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: DOC-812-353Date of Issue 31C: 081223Expiry *31 D: Date 090315 Place CHINAApplicant *50: RAMPLASTICS CO., LTD.201 HAUK ROAD, MALVIYA NAGAR NEW DELHI INDIAApplicant bank 51A: STATE BANK OF INDIA, NEW DELHIBeneficiary *59: SHANGHAI LUCK PLASTIC IMP. AND EXP. CORP UNIT C 22/F JING MAO TOWER SHANGHAI CHINA Amount *32B: Currency USD Amount 18,000.00Available with /by *41D: ANY BANKBY NEGOTIATIONDraft at 42C: DRAFTS AT SIGHTFOR FULL INVOICE VALUEDrawee 42A: STATE BANK OF INDIA, NEW DELHI Partial Shipments 43P: NOT ALLOWEDTransshipment 43T: NOT ALLOWEDPort of loading 44E: SHANGHAI CHINAPort of discharge 44F: NHAVA SHEVA INDIALatest date of Ship. 44C: 090228Descript. of Goods 45A:PVC STRIPS FOB SHANGHAI AS PER S/C NO. SL08121Documents required 46A:+ MANUALLY SIGNED INVOICE IN TRIPLICATE SHOWING FOB VALUE FREIGHT CHARGE AND INSURANCE PREMIUM SEPARATELY+ DETAILED PACKING LIST IN DUPLICATE+ CERTIFICATE OF ORIGIN IN DUPLICATE SHOWING THE NAME OF THE MANUFACTURER+ FULL SET OF CLEAN ON BOARD BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED FREIGHT COLLECT NOTIFY APPLICANT AND ALSO SHOWING THE NAME ADDRESS TEL NO OF THE CARRIERS AGENT AT THE PORT OF DISCHARGE+ INSURANCE POLICY IN DUPLICATE FOR AT LEAST 120 PCT OF THE INVOICE VALUE COVERING INSTITUTE CARGO CLAUSE (A) AS PER ICC DATED 01/01/1982 AND SHOW THE ACTUAL PREMIUM CHARGE+ ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS SHOULD BE SENT DIRECTLY TO THE APPLICANT AND A CERTIFICATE AND RELATIVE POST RECEIPT FOR THIS EFFECT IS REQUIREDAdditional Conditions 47A:1ALL DOCUMENTS MUST SHOW THE CREDIT NUMBER 2A DISCREPANCY HANDING FEE OF USD80.00 SHOULD BE DEDUCTED AND INDICATED ON THE BILL SCHEDULE FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT3THIS DOCUMENTARY CREDIT IS SUBJECT TO U. C. P. 600Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN 10 DAYS AFTERTHE DATE OF SHIPMENT，BUT WITHIN THE VALIDITY OFTHE CREDIT Advised through 57A: BANK OF COMMUNICATIONS SHANGHAI BRANCHDetails of Charges 71B: ALL BANKING CHARGES ARE FOR A/C OF THE BENEFICIARYInstruction 78: WE SHALL ARRANGE REMITTANCE OF THE PROCEEDS TO YOU ON RECEIPT OF DOCUMENTS COMPLYING WITH THE TERMS OF THIS L/C CONFIRMING THAT THE DRAFT AMOUNT HAS BEEN ENDORSED ON THIS LETTER OF CREDIT信用证中的不符之处有十点：(1)59受益人名称错，应该是：SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO., LTD.(2)32B金额错，应该是18,600.00(3)43P分批的要求错，应该是：ALLOWED(4)43T转运要求错，应该是：ALLOWED(5)45A中的贸易术语错，应该是：CIF NHAVA SHEVA(6)45A中的合同错，应该是：SL081218(7)46A中的提单运费支付情况错，应该是： FREIGHT PREPAID (8)46A中的保险加成错，应该是： AT LEAST 110 PCT (9)48交单期错，应该是： WITHIN 15 DAYS (10)71B银行费用承担者错，根据合同，应该是ALL BANKING CHARGES OUTSIDE INDIA ARE FOR A/C OF THE BENEFICIARY假设上述信用证已经修改正确，请结合下列有关资料制单发票号码：SLE090216 发票日期：2009年2月16日提单号码：DW0921285 提单日期：2009年2月27日船名：HAN JIANG HE V.353 1*20LCL, CFS/CFS 箱封号：COSU5129871 / 203145 海运费：1160.00美元 产地证号码：09SL212345 商品编码：3926.4000保险单号码：PI-SH-0819345675 保险费：40.00美元在通知银行议付箱毛重：201、225和221：22公斤，331、335：25公斤 箱净重：201、225和221：20公斤，331、335：23公斤箱体积：201、225和221：50*47*42厘米，331、335：50*47*62厘米生产厂家：苏州东吴塑料片厂SUZHOU DONGWU PLASTIC STRIPS FACTORY船公司在目的港代理的名称地址电话：INDIA SHIPPING COMPANY36 GANDY STREET, NHAVA SHEVA INDIA, TEL: 02-856712901.回答问题：请问本信用证是即期还是远期的？是议付信用证还是付款信用证？答：本信用证是即期的，是议付信用证。请回答本信用证项下的汇票的出票人是谁？汇票的付款人是谁？汇票的收款人是谁？答：汇票出票人就是受益人：SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO. LTD.。 汇票的付款人是：STATE BANK OF INDIA, NEW DELHI。 汇票的收款人可以是在中国境内的任何一家银行，一般情况下，以通知银行BANK OF COMMUNICATIONS SHANGHAI BRANCH为好。2.把发票填写完整：上海幸运塑料进出口有限公司SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO., LTD.Unit C 22/F Jing Mao Tower Shanghai, China商业发票COMMERCIAL INVOICETo: (1) (2)RAMPLASTICS CO., LTD.Inv. No.:SLE090216201 HAUK ROAD, MALVIYA NAGAR Inv. Date:FEB. 16, 2009 NEW DELHIS/C No.:SL081218INDIAS/C Date:DEC. 18, 2008Credit No.:DOC-812-353Dated:DEC. 23, 2008Issued by:STATE BANK OF INDIA, NEW DELHIMarks & No.Description of goodsQuantityUnit PriceAmount(4)PVC STRIPS(5)CIF NHAVA SHEVA(3)ART. NO. SIZE(6)(7)(8)RAM201 200mm x 2mm x 50m 120ROLLSUSD86.00USD10320.00SL081218225 200mm x 2mm x 50m 20ROLLSUSD98.00USD1960.00N. SHEVA221 200mm x 2mm x 50m 20ROLLSUSD92.00USD1840.00NO. 1-100331 300mm x 3mm x 50m 20ROLLSUSD108.00USD2160.00335 300mm x 3mm x 50m 20ROLLSUSD116.00USD2320.00200ROLLSUSD18600.00SAY U. S. DOLLARS EIGHTEEN THOUSAND SIX HUNDRED ONLY.TOTAL PACKED IN 100CARTONS.GROSS WEIGHT: 2260.00KGS.(9)FOB VALUE: USD17400.00FREIGHT CHARGE: USD1160.00INSURANCE PREMIUM: USD40.00上海幸运塑料进出口有限公司(章)SHANGHAI LUCKY PLASTIC IMP. & EXP. CO., LTD.(10)顾大平(手签)3.把装箱单填写完整：上海幸运塑料进出口有限公司SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO., LTD.Unit C 22/F Jing Mao Tower Shanghai, China装箱单DETAILED PACKING LISTTo: (1) RAMPLASTICS CO., LTD. 201 HAUK ROAD, MALVIYA NAGAR Inv. No.:SLE090216NEW DELHIInv. Date:(2)FEB. 16, 2009INDIA(3) (4)From:SHANGHAI CHINATo:NHAVA SHEVA INDIABy vesselC/No.Nos. and kind of pkgsDescription of goods and QuantityG. WeightN. WeightMeasurementPVC STRIPS(7)(8)(9)(5)ART. NO. (6)222050*47*42cms1-6060ctns201120Rolls1320Kgs1200Kgs5.922Cbm61-7010ctns22520Rolls220Kgs200Kgs0.987Cbm71-8010ctns22120Rolls220Kgs200Kgs0.987Cbm252350*47*62cms81-9010ctns33120Rolls250Kgs230Kgs1.457Cbm91-10010ctns33520Rolls250Kgs230Kgs1.457Cbm 100CTNS200ROLLS2260.00KGS2060.00KGS10.810CBMSAY ONE HUNDRED CARTONS ONLY.(10)L/C NO. DOC-812-353上海幸运塑料进出口有限公司(章)SHANGHAI LUCKY PLASTIC IMP. & EXP. CO., LTD.顾大平(章)4.把保险单填写完整：PICC中国人保财险股份有限公司PICC Property & Casualty Company Limited总公司设于北京 一九四九年创立Head Office Beijing Established in 1949货 物 运 输 保 险 单CARGO TRANSPORTATION INSURANCE POLICY发票号码Invoice No.SLE090216合同号码Contract No.SL081218保单号次Policy No.PI-SH-0819345675信用证号Credit No.DOC-812-353被保险人Insured:(1) SHANGHAI LUCKY PLASTIC IMP. AND EXP. CO., LTD.中保财产保险有限公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所载条款与下列特别条款承保下列货物运输保险，特签发本保险单。This policy of Insurance witnesses that The People Insurance (Property) Company of China, Ltd. (hereinafter called the Company) at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under mentioned goods in transportation subject to the conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon.标记包装及数量保险货物项目保险金额Marks & No.QuantityDescription of goodsAmount Insured(2)AS PER INV. NO. (3)(4)(5) SLE090216100CTNSPVC STRIPSUSD20460.00 总保险金额 Total Amount Insured: SAY U. S. DOLLARS TWENTY THOUSAND FOUR HUNDRED SIXTY ONLY.保险费 (6)启运日期 (7) 装载运输工具 (8)PremiumUSD40.00Date of commencementAS PER B/LPer conveyanceSS: HAN JIANG HE V. 353自经至FromSHANGHAI CHINAViaToNHAVA SHEVA INDIA承保险别Conditions:(9)COVERING INSTITUTE CARGO CLAUSE (A) AS PER ICC DATED 01/01/1982 所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有2份正本）及有关文件。如一份正本已用于索赔，其余正本则自动失效。In the event of damage which may result in a claim under this Policy, immediate notice be given to the Company Agent as mentioned here under. Claims, if any, one of the Original Policy which has been issued in TWO Original(s) together with the relevant documents shall besurrendered to be Comp any, if one of the Original Policy has been accomplished, the others to be void.Insurance agent at destination:INDIA INSURANCE COMPANY85 GANDY STREET, NHAVA SHEVAINDIA赔款偿付地点中国人保财险股份有限公司上海市分公司Claim payable at(10) NHAVA SHEVA出单日期PICC Property & Casualty Co. Ltd, Shanghai BranchIssuing date25 FEB., 2009章小岚地址：中国上海市中山东一路321号Address: 321 Zhongshan Road One (E) Shanghai ChinaAuthorized Signature5把产地证填写完整：1. Exporter: (1)Certificate No.09SL212345SHANGHAI LUCKY PLASTICIMP. AND EXP. CO., LTD.CERTIFICATE OF ORIGINUNIT C 22/F JING MAO TO