前TT+即期LC支付方式下审证和改证业务操作.doc

前T/T+即期L/C支付方式下审证和改证业务操作【实训目标】通过实训，能根据外贸合同、UCP600和业务实际情况审核信用证，找出问题条款并提出改证建议。【实训背景】2016年4月20日，福建宫平进出口有限公司（Fujian Gongping I/E Co., Ltd.）与英国Kevin Footwear Inc.签订了一份雪地靴的出口合同，具体内容如下：SALES CONTRACTNO.: GP1699 DATE: Apr. 20, 2016 THE SELLER: Fujian Gongping I/E Co., Ltd. THE BUYER: Kevin Footwear Inc.No. 5 Renmin Rd., Fuzhou No. 1 Cat Rd., LondonChina U.K.This Contract is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below： Commodity & specificationQuantityUnit priceAmountCFR London, U.K. as per INCOTERMS 2010Pac BootsArticle no. 5001Article no. 5002As per order no.87784800pairs4800pairsUSD15.60/pairUSD14.80/pairUSD74880.00USD71040.00TOTAL9600pairsUSD145920.00TOTAL CONTRACT VALUE: SAY U.S. DOLLARS ONE HUNDRED AND FORTY FIVE THOUSAND NINE HUNDRED AND TWENTY ONLY.PACKING: 6 pairs/cartonPORT OF LOADING AND DESTINATION: From Xiamen, China to London, U.K.TIME OF SHIPMENT : (1) 2400pairs of Article no. 5001 and 2400pairs of Article no. 5002 shipped in Jul. 2016(2) 2400pairs of Article no. 5001 and 2400pairs of Article no. 5002 shipped in Aug. 2016INSURANCE: Covered by the buyer.PAYMENT : 30% of contract value paid by T/T within 15 days after the contract date; The remaining paid by Letter of Credit at sight.DOCUMENTS:+ Signed Invoice in quadruplicate.+ Full set of clean on board ocean Bill of Lading marked “freight prepaid” made out to order of issuing bank blank endorsed notifying the applicant.+ Packing List in quadruplicate.+ Certificate of Origin Certified by Chamber of Commerce or CCPIT.+ Shipping advice showing the name of the carrying vessel, date of shipment, marks, quantity, net weight and gross weight of the shipment to applicant within 1 day after the date of Bill of Lading.OTHER CLAUSE:（1）Transshipment is allowed.（2）1 set shipping sample will be sent to the buyer before shipment.In witness thereof, this s/c is signed by both parties in two original copies, each party holds one copy.Signed by: THE SELLER: THE BUYER:Fujian Gongping I/E Co., Ltd. Kevin Footwear Inc. 王宫平 KEVIN SMITH2016年4月29日，福建宫平进出口有限公司收到英国Kevin Footwear Inc.电汇过来的43776美元预付款。并于5月4日收到中国银行福建省分行国际业务部的信用证通知函，告知Kevin Footwear Inc.已经通过中国银行伦敦分行（Bank of China，London）开来信用证。信用证内容如下：MT 700 ISSUE OF A DOCUMENTARY CREDITSEQUENCE OF TOTAL 27 ：1 / 1FORM OF DOC. CREDIT40A：IRREVOCABLEDOC. CREDIT NUMBER20 ：BOCL20160625DATE OF ISSUE31C：160504APPLICABLE RULES40E：UCP LATEST VERSIONDATE AND PLACE OF EXPIRY.31D：DATE 160915 PLACE IN U.K.APPLICANT50 ：KEVIN FOOTWEAR INC.NO. 1 CAT RD., LONDON, U.K.BENEFICIARY59 ：FUJIAN GONGPIN I/E CO., LTD.NO. 5 RENMIN RD., FUZHOU, P.R.CHINAAMOUNT32B：CURRENCY USD AMOUNT 102144.00AVAILABLE WITH/BY41D：ANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .42C：30 DAYS AFTER SIGHTDRAWEE42A：BANK OF CHINA，LONDONTRANSSHIPMENT43T：ALLOWEDPORT OF LOADING/ AIRPORT OF DEPARTURE44E：XIAMEN, CHINAPORT OF DISCHARGE44F：LONDON, U.K.SHIPMENT PERIOD44D：2400PAIRS OF ARTICLE NO. 5001 AND 2400PAIRS OF ARTICLE NO. 5002 SHIPPED IN JUN. 2016; 2400PAIRS OF ARTICLE NO. 5001 AND 2400PAIRS OF ARTICLE NO. 5002 SHIPPED IN AUG. 2016DESCRIPTION OF GOODS AND/OR SERVICES.45A：PAC BOOTS AS PER ORDER NO.8778ART. NO. QUANTITY UNIT PRICE AMOUNT 5001 4800PAIRS USD14.80/PAIR USD71040.00 5002 4800PAIRS USD15.60/PAIR USD74880.00 AT FOB SHANGHAI, CHINA AS PER INCOTERMS 2010DOCUMENTS REQUIRED46A：+ SIGNED IN INK INVOICE IN QUADRUPLICATE.+ FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MARKED “FREIGHT COLLECT” MADE OUT TO ORDER OF ISSUING BANK BLANK NOTIFYING THE APPLICANT.+ PACKING LIST IN QUADRUPLICATE.+ CERTIFICATE OF ORIGIN CERTIFIED BY CHAMBER OF COMMERCE OR CCPIT.+ SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, QUANTITY, NET WEIGHT AND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT WITHIN 1 DAY AFTER THE DATE OF BILL OF LADING.ADDITIONAL CONDITION47A：+ ALL DOCUMENTS MUST INDICATE THE NUMBER OF THIS CREDIT.+ ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT A DISCREPANCY FEE OF USD50.00 PLUS TELEX COSTS OR OTHER CURRENCY EQUIVALENT. THIS CHARGE WILL BE DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE ELECT TO CONSULT THE APPLICANT FOR A WAIVER CHARGES71B：ALL CHARGES OUT OF ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY. CONFIRMATION INSTRUCTION49 ：WITHOUTINFORMATION TO PRESENTING BANK78 ：ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOT BY COURIER TO BA