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一、根据合同审核信用证以下是受益人根据合同规定审核来证的实务操作,先看合同,然后根据合同内容审核信用证中与合同不相符的地方。 买卖合同 上海茂林贸易有限公司SHANGHAI MAOLIN TRADE CO., LTD.No.97 Maoming Nan Road, Shanghai, P. R. of China销售合同SALE CONTRACTTo:EASTERN TRADING COMPANYContract No.:SH2008X82681 WORDFORD STREET,Date:26 AUG., 2008LONDONUNITED KINGDOMThis sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to buy the undermentioned goods according to the terms and conditions stipulated below:Description of GoodsQuantityUnit PriceAmountWOOLLEN BLANKETSCIF LONDONART. NO. H666600PCSUSD15.50/PCUSD9300.00 ART. NO.HX88 600PCS USD16.30/PC USD9780.00 ART. NO. HE21 720PCS USD18.50/PCUSD13320.00TOTAL: 1920PCS USD32400.005% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.Total amount in wordsSAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.Packing24Pc in one Ctn, total packed in 80Ctns.DeliverySea freight from Shanghai to London allowing partial shipments and transshipmentShipping MarkEASTERN /2008X826/LONDON/NO.1-80Time of ShipmentOn or before 15 Oct., 2008Terms of PaymentBy 100 pct irrevocable letter of credit in favour of the Seller to be available by darfts at sight to open and to reach the seller before 05 Sep., 2008 and to remain valid fornegotiation in China until the 15th days after the foresaid time of the shipment. TheL/C must mention this contract number. All banking charges outside U.K are for A/Cof the beneficiary.InsuranceTo be effected by the sellers for 110 pct of the invoice value covering all risks and war risk of Institute Cargo Clause (A)Documents required 1Signed invoice in triplicate2Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer 3Insurance policy in duplicate4Packing list in triplicate5Certificate of Origin in duplicate issued by a relevant authorityThe SellerShanghai Maolin Trade Co., Ltd.The BuyerEastern Trading Company张三Whuit Brown签署Signature进口国开来的信用证:ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON CREDIT NUMBER: LOD88095DATE OF ISSUE: 2008.09.01EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.APPLICANT:EASTERN TRADING COMPANY81 WORDFORD STREET,LONDON UNITED KINGDOMBENEFICIARY:SHANGHAI MAOLIN TRADE CORP. NO.97 MAOMING NAN ROAD SHANGHAI P. R. OF CHINA AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON USPARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDPORT OF LOADING: SHANGHAIPORT OF DISCHARGE: LONDON LATEST SHIPMENT DATE: 2008.10.15DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDONART. NO. H666 600PCS USD15.50/PC USD9300.00ART. NO.HX88 600PCS USD16.30/PC USD9780.00ART. NO. HE21 720PCS USD18.00/PC USD12960.00 TOTAL: 1920PCS USD32040.00AS PER CONTRACT NO.SH2008X806DOCUMENTS REQUIRED:*SIGNED COMMERCIAL INVOICE IN TRIPLICATE*PACKING LIST IN TRIPLICATE*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT *GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES *INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS:EASTERN2008X826LONDON NO.1-80PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION: WITHOUTINSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.经审核,信用证存在以下问题:二、根据合同填写开证申请书根据合同资料用英文缮制进口开证申请书合同资料:买方:DAFA TRADING CO.NO.200 NANFANG ROAD HANGHZOU CHINA大发贸易公司 中国杭州南方路200号 电话方:ABC IMP. AND EXP. INC.NO. 396 GIANT STREET SAN FRANCISCO U S A品名:ENERGY SAVING ELECTRONIC LAMPART NO. FCL-22, 22W, 1,040 PCS, UNIT PRICE USD3.50 ART NO. FCL-32, 32W, 1,040 PCS, UNIT PRICE USD5.50 总金额:9360.00美元包装:40个一纸箱,牢固出口纸箱装运:2008年9月30日前,不允许分批装运和转运装运港:旧金山 目的港:上海 贸易术语:CIF上海支付:不可撤销即期跟单信用证 最迟开证日期:2008年8月10日信用证到期时间地点:2008年10月15日在美国到期允许金额与数量各有5%的增减幅度 保险:按发票金额加一成投保一切险和战争险单据条款:商业发票一式五份,注明信用证号码和合同号装箱单一式四份全套清洁以装船正本提单,做成“凭指示”抬头,空白背书,注明运费预付,通知开证申请人验检疫机构出具的品质检验证书两份保险单正本一式两份,做空白背书合同号:DTE084956 开户行及账号:中国银行杭州分行,1357924680法人代表:卢华开证方式:电开 IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTo: Date: Beneficiary(full name and address)L/C No.Ex-Card No.Contract No. Date and place of expiry of the creditPartial shipmentTransshipmentIssued by airmail allowed not allowedallowed not allowedWith brief advice by teletransmissionLoading on board/dispatch/taking in charge at/fromIssued by express deliveryIssued by teletransmission (which shall be the Not late than operative instrument)For transportation toAmount (both in figures and words) Description of goods:Credit available with By sight payment by acceptance by negotiation by deferred payment atagainst the documents detailed hereinand beneficiarys drafts for % of the invoice value at Packing:on FOB CFR CIF or other termsDocuments required: (marked with )1. ( ) Signed Commercial invoice in copies indication 2. ( ) Full set of clean on board ocean Bill of Lading made out and ()blank endorsed, marked “freight” ( ) collect /( )prepaid Notify 3. ( ) Air Waybill showing “freight( )to collect / ( )prepaid ( ) indicating freight amount” and consigned to4. ( ) We normal issued by consigned to5. ( ) Insurance Policy / Certificate in copies for 110% of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering ()Ocean Marine Transportation / ( )Air Transportation / ( )Over Land transportation ( ) All risks, war risk.6. ( ) Packing List in copies indication gross and net weights for each package and packing conditions as called for by the L/C.7. ( ) Certificate of Quantity / Weight in_ copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition.8. ( ) Certificate of Quality in copies issued by ( )manufacturer / ( )public recognized surveyor / ( ) 9. ( ) Beneficiarys Certified copy of cable / telex dispatched to the accountees within_ hours after shipment advising ( ) nameof vessel / ( )flight No. / ( )wagon No., date, quantity, weight and value of shipment.10.( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract terms.11.( ) Shipping Cos certificate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents.12.( ) Other documents, if any.Additional Instructions:1.( ) All banking charges outside opening bank are for beneficiarys account.2.( ) Documents must be presented within days after the date of issuance of the transport documents but within the validity of this credit.3.( ) Third party as shipper is not acceptable. Short form / Blank back B/L is not acceptable.4.( ) Both quantity and amount _% more or less are allowed.5.( ) Prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by( ) Shipping Co / Air Line / or its agent.6.( ) All documents to be forwarded in one cover, unless otherwise stated above7.( ) Other terms, if any.Account No. with (name of bank)Transacted by: (Applicant: name signature of authorized person)Telephone No: (with seal)三、根据信用证及相关资料制单信用证一FROM: REPUBLIC NATIONAL BANK OF MIAMI, MIAMI, TO: BANK OF CHINA, SUZHOU BRANCHForm of Doc. Credit *40 A: IRREVOCABLEDoc. Credit Number *20: NBM-08007678Date of Issue 31C: 08/02/08Expiry *31 D: Date 04/04/30 Place CHINAApplicant *50: JAMES BROWN AND SONS2116 N W 21 STREETMIAMI FL.33142, U.S.A.Beneficiary *59: JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU, CHINAAmount *32B: Currency USD Amount 82800.00Pos. / Neg. Tol. (%) 39A: 5/5Available with /by *41D: ANY BANKBY NEGOTIATIONDraft at 42C: DRAFTS AT SIGHT FOR FULL INVOICE VALUEDrawee 42A: REPUBLIC NATIONAL BANK OF MIAMINEW YORK Partial Shipments 43P: NOT ALLOWEDPort of loading 44E: SHANGHAI Port of discharge 44F: MIAMI U.S.A.Latest Date of Ship. 44C: 04/04/15Descript. of Goods 45A:FISHING BOOTSART. NO. JB702, 2640PAIRS USD 15.00 PER PAIRART. NO. JB703, 3600PAIRS USD 12.00 PER PAIRPACKING: 12PAIRS PER CARTONTRADE TERMS: CFR MIAMI FL.ALL DETAILS ARE AS PER S/C NO 08JB558 Documents required 46A:+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER, BLANK ENDORSED, MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT.+SIGNED COMMERCIAL INVOICE IN ONE ORIGINAL AND THREE COPIES+PACKING LIST IN ONE ORIGINAL AND THREE COPIES.+MANUALLY SIGNED CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND ONE COPY+CERTIFICATE OF QUALITY ISSUED BY THE MANUFACTURER OR THE PRODUCER IN ONE ORIGINAL AND ONE COPY.Additional Cond. 47A:1. A HANDING FEE OF USD 80.00 WILL BE DEDUCTED IF DISCREPANCY DOCUMENTS PRESENTED.2. INSURANCE TO BE EFFECTED BY BUYER.3. ALL DOCUMENTS MUST BE IN ENGLISH.4. ALL DOCUMENTS INDICATING THIS L/C NUMBER.Details of Charges 71B: ALL BANKING CHARGES AND EXPENSES OUTSIDE THE ISSUINGBANK IS FOR BENEFICIARYS ACCOUNT.Presentation Pariod 48: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.相关资料:发票号码:08HY34-95 发票日期:2008年3月31日提单号码:COS080410SHM 提单日期:2008年4月10日 船名:DONG FENG V. 5615W 装箱:140 FCL CY/CY,集装箱号:TRIU3568032 封号:199345-0,产地证号:JS/08/08HY8765 产地证日期:2008年4月7日商品编号:4823.2900, 海运费:USD3500.00 生产厂家:吴江制靴厂 净重:22.00KGS/CTN 毛重:24.50KGS/CTN 尺码:(584640)CM/CTN议付银行:中国银行苏州分行唛头:J B A S 08JB558 MIAMI, FL NO.1-520 MADE IN CHINA1回答问题:请回答本信用证项下提单的SHIPPER、CONSIGNEE和NOTIFY PARTY各是谁?此信用证是否允许分批装运和转运?2把发票填写完整:江 苏 好 跃 贸 易 公 司JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU CHINA商业发票COMMERCIAL INVOICEMessrs: (1)Invoice No.:08HY34-95Invoice Date:31 MAR., 2008Credit No.:NBM-08007678Credit Date:08 FEB., 2008Terms of Payment:(3) Exporter: (2) Transport details: (4)Marks & NosDescription Of GoodsQuantityUnit PriceAmount(5)FISHING BOOTS(6)ART.NO.(7)(8)(9JB702JB703TOTAL:6240PAIRSUSD82800.00SAY U. S. DOLLARS EIGHTY TWO THOUSAND EIGHT HUNDRED ONLY.(10)TOTAL PACKED IN 520CARTONS.TOTAL GROSS WEIGHT: 12740.00KGS.PACKING: 12PAIRS PER CARTON.L/C NO.: NBM-08007678江苏好跃贸易公司(章) JIANGSU HAO YUE TRADING CO张大虞(章)3把装箱单填写完整:江 苏 好 跃 贸 易 公 司JIANGSU HAO YUE TRADING CO12 HONGQI ROAD SUZHOU CHINA装箱单PACKING LISTMessrs: (1)JANMES BROWN AND SONSInvoice No.:2116 N W 21 STREETInvoice Date:MIAMI FL. 33142, U. S. A.Exporter:JIANGSU HAO YUE TRADING COTransport details: 12 HONGQI ROADSEA FREIGHTSUZHOU, CHINAFROM SHANGHAI TO MIAMI U.S.A件号Ctn. Nos.件数Quantity货 名Description of goods 净 重Net weight毛 重Gross weight尺 码Measurement(3) (2)22kgs24.5kgs(58*46*40)220ctns2640pairs, Art. No. JB7024840.00kgs5390.00kgs23.478M3300ctns3600pairs, Art. No. JB7036600.00kgs7350.00kgs32.016M3(4)11440.00KGS12740.00KGS55.494M3SAY FIVE HUNDRED TWENTY CARTONS ONLY.(5) 江苏好跃贸易公司(章) JIANGSU HAO YUE TRADING CO张大虞(章)4填写产地证:1. Exporter: (1)Certificate No.JS/08/08HY8765CERTIFICATE OF ORIGINOF2. Consignee: (2)THE PEOPLES REPUBLIC OF CHINA3. Means of transport and route (3)5. For certifying authority use only4. Country / region of destination(4) 6. Marks & Nos.7. Number and kind of packages; Description of goods8. H. S. Code9. Quantity10. Numbers and(6) (7)Date of Invoice(5)4823.2900(8)11. Declaration by the exporter12. CertificationThe undersigned hereby declares that the above details and state-It is hereby that the declaration by the exporter is correct.ments correct, that all the goods were produced in China and that they comply with the Rules of Origin of the peoples Republic of 苏州市贸促会(商会)(章)China江苏好跃贸易公司(章)JIANGSU HAO YUE TRADING CO袁媛(手签)方芳(手签)SUZHOU 04 APR., 2008SUZHOU 07 APR., 2008Place and date, signature and stamp of authorized signatoryPlace and date, signature and stamp of certifying authority5把汇票填写完整:凭 (1)信用证 第 号Drawn under L/C No.(2) 日期Dated(3) 支取Payable with interest % per annum 按年息 付款号码汇票金额 中国苏州年 月 日No.08HY34-95Exchange for(4) Suzhou China(5) 见票日 后(本 汇 票 之 副 本 未 付)付 交At(6)sight of this FIRST of Exchange ( Second of exchange 金额being unpaid) Pay to the order of (7)The sum(8) 款已收讫Value received此致To:江苏好跃贸易公司(章) JIANGSU HAO YUE TRADING CO(9) (10) 信用证二ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA, SHANGHAI BRANCHSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: 186/09/10014DATE OF ISSUE 31C: 090105EXPIRY *31D: DATE 090228 PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA AVE.,6046, LARNAKA,CYPRUSBENEFICIARY *59: SHANGHAI GARDEN PRODUCTS IMP. AND EXP. CO., LTD27 ZHONGSHAN DONGYI ROAD, SHANGHAI, CHINAAMOUNT *32B: CURRENCY USD AMOUNT 8265.00POS. / NEG. TOL. (%) 39A: 05/05AVAILABLE WITH/BY *41D: BANK OF CHINA, SHANGHAI BRANCHBY NEGOTIATIONDRAFT AT 42C: AT SIGHT FOR FULL INVOICE VALUEDRAWEE *42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD *LARNAKAPARTIAL SHIPMENT 43P: ALLOWEDTRANSSHIPMENT 43T: ALLOWEDPORT OF LOADING 44E: SHANGHAI PORTPORT OF DISCHARGE 44F: LIMASSOL PORTLATEST DATE OF SHIP. 44C: 090213DESCRIPT. OF GOODS 45A: WOODEN GARDEN PRODUCTSAS PER S/C NO 08SGP1201CFR LIMASSOL PORT DOCUMENTS REQUIRED 46A:+COMMERCIAL INVOICE IN QUADRUPLICATE ALLSTAMPED AND SIGNED BY BENEFICIARY CERTIFYINGTHAT THE GOODS ARE OF CHINESE ORIGIN +FULL SET OF CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT+PACKING LIST IN TRIPLICATE SHOWING PACKING DETAILS SUCH AS CARTON NO AND CONTENTS OF EACH CARTON +CERTIFICATE STAMPED AND SIGNED BY BENEFICIARY STATING THAT THE ORIGIAL INVOICE AND PACKING LIST HAVE BEEN DISPATCHED TO THE APPLICANT BY COURIER SERVISE ONE DAY BEFORE THE SHIPMENT+SHIPPING ADVICE TO THE CYPRUS INSURANCE COMPANY ON THE FAX NO 29125312 SHOWING THE OPEN POLICY NO 08-1203614 AND ALL SHIPPING DETAILSADDITIONAL COND. 47A:+ EACH PACKING UNIT BEARS AN INDELIBLE MARK1. INDICATING THE COUNTRY OF ORIGIN OF THE GOODSPACKING LIST TO CERTIFY THIS+ INSURANCE IS BEING ARRANGED BY THE BUYER. + A USD80.00 DISCREPANCY FEE, FOR BENEFICIARYS ACCOUNT, WILL BE DEDUCTED FROM THEREIMBURSEMENT CLAIM FOR EACH PRESENTATION OFDISCREPANT DOCUMENTS UNDER THIS CREDIT +THIS CREDIT IS SUBJECT TO THE U.C.P. FOR DOCUMENTARY CREDITS (2007 REVISION) I.C.C., PUB. NO 600.DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE CYPRUS ARE FOR THE ACCOUNT OF THE BENEFICIARY PRESENTATION PERIOD 48: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS CONFIRMING TO THE TERMS OF THIS DOCUMENTARY CREDIT, WE UNDERTAKETO REIMBURSE YOU IN THE CURRENCY OF THE CREDITIN ACCORDANCE WITH YOUR INSTRUCTIONS, WHICHSHOULD INCLUDE YOUR UID NUMBER AND THE A
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