根据外销合同审核信用证样本.doc

根据外销合同审核信用证样本 根据外销合同审核信用证本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。 文档如有不当之处，请联系本人或网站删除。 题目要求和说明题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求相关说明大世格公司与加拿大NEO公司达成交易后，4月月8日，世格公司收到NEO公司通过加拿大皇家为银行开来的编号为09/0501-FCT的信开本信用据证。 试根据SHDS09027出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。 销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO.,LTD.29TH FLOORKINGSTAR MANSION,623JINLIN RD.,SHANGHAI CHINA号编号NO.:SHDS09027期日期DATE:APR.03,点地点SIGNED IN:SHANGHAI买方BUYER:NEO GENERAL TRADING CO.#362JALAN STREET,TORONTO,CANADA买卖双方同意以下条款达成交易:This contractIs madeby andagreed betweenthe BUYERand SELLER,in aordancewith theterms andconditions stipulatedbelow.1.品名及规格Commodity&Specification2.数量Quantity3.单价及价格条款Unit Price&Trade Terms4.金额Amount CIFC5TORONTO本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。 文档如有不当之处，请联系本人或网站删除。 CHINESE CERAMIC DINNERWARE DS151130-Piece Dinnerwareand TeaSet DS2xx0-Piece DinnerwareSet DS450445-Piece DinnerwareSet DS512095-Piece DinnerwareSet542SETS800SETS443SETS254SETS USD23.50USD20.40USD23.20USD30.1012737.0016320.0010277.607645.40Total:2039SETS46980.00允许With10%溢短装，由卖方决定More or less of shipment allowed at the sellersoption5.总值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.6.包装Packing DS2201IN CARTONS OF2SETS EACHAND DS1151,DS4505AND DS5120TO BEPACKED INCARTONSOF1SET EACHONLY.TOTAL:1639CARTONS.7.唛头Shipping MarksAT BUYERS OPTION.8.装运期及运输方式Time ofShipment&means ofTransportation TO BE EFFECTEDBEFORE THEEND OFAPRIL WITHPARTIAL SHIPMENTALLOWED ANDTRANSHIPMENT ALLOWED.9.装运港及目的地Port ofLoading&Destination FROM:SHANGHAI TO:TORONTO10.保险Insurance THESELLER SHALLCOVER INSURANCEAGAINST WPAAND CLASH&BREAKAGE&WAR RISKSFOR110%OF THETOTAL INVOICE VALUE AS PER THERELEVANT OCEANMARINE CARGOOF P.I.C.C.DATED1/1/1981.11.付款方式Terms ofPayment THE BUYER SHALLOPEN THOUGHA BANKACCEPTABLE TO THE BEFOREAPRIL10,VALID FOR NEGOTIATION INCHINA UNTILTHE15TH DAYAFTER THEDATE OFSHIPMEDNT.12.备注Remarks TheBuyer TheSeller NEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)THE ROYALBANK OFCANADA BRITISHCOLUMBIA INTERNATIONCENTRE1055WEST GEORGIASTREET,VANCOUVER,B.C.V6E3P3CANADACONFIRMATION OFTELEX/CABLE PER-ADVISED TELEXNO.4720688CA DATE:APR8,PLACE:VANCOUVER本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。 文档如有不当之处，请联系本人或网站删除。 IRREVOCABLE DOCUMENTARYCREDIT CREDIT NUMBER:09/0501-FCT ADVISING BANKS REF.NO.ADVISINGBANK:SHANGHAI AJ FINANCECORPORATION59HONGKONG ROADSHANGHAI02,CHINA APPLICANT:NEO GENERALTRADINGCO.#362JALAN STREET,TORONTO,CANADA BENEFICIARY:DESUN TRADINGCO.,LTD.29TH FLOORKINGSTAR MANSION,623JINLIN RD.,SHANGHAI CHINAAMOUNT:USD46,980.00(US DOLLARSFORTY SIXTHOUSAND NINEHUNDRED ANDEIGHTEEN ONLY)EXPIRY DATE:MAY15,FOR NEGOTIATIONIN APPLICANTCOUNTRY GENTLEMEN:WE HEREBYOPEN OURIRREVOCABLE LETTER OF CREDITIN YOURFAVOR WHICHIS AVAILABLEBY YOURDRAFTS ATSIGHT FORFULL INVOICE VALUE ONUS ACPANIEDBY THEFOLLOWING DOCUMENTS:+SIGNED MERCIALINVOICE AND3COPIES.+PACKING LISTAND3COPIES,SHOWING THEINDIVIDUAL WEIGHTAND MEASUREMENTOF EACHITEM.+ORIGINAL CERTIFICATE OF ORIGINAND3COPIES ISSUEDBY THECHAMBER OF MERCE.+FULL SETCLEAN ON BOARD OCEANBILLS OF LADING MARKED“FREIGHT PREPAID”CONSIGNED TOORDER OF THE ROYALBANK OFCANADA INDICATING THE ACTUALDATE OF THE GOODSONBOARDAND NOTIFYTHE APPLICANTWITH FULLADDRESS ANDPHONE NO.77009910.+INSURANCE POLICYOR CERTIFICATEFOR130PERCENT CIFOF INVOICEVALUE COVERING:INSURANCE CARGOCLAUSES(A)ASPERI.C.C.DATED1/1/1982.+BENEFICIARYS CERTIFICATECERTIFYING THATEACH COPYOF SHIPPINGDOCUMENTS HASBEEN FAXEDTO THEAPPLICANT WITHIN48HOURS AFTERSHIPMENT.COVERING SHIPMENTPF:4ITEMS TERMS OF CHINESECERAMICDINNERWAREINCLUDING:DS151130-PIECE DINNERWAREAND TEASET,544ETS DS2xx0-PIECE DINNERWARESET,800SETS,DS450445-PIECE DINNERWARESET,443SETS DS512095-PIECE DINNERWARESET,245SETS DETAILSIN ACCORDANCEWITH SALES CONTRACT SHDS09027DATED APR.3,.FOB/CFR/XCIF/FAX TORONTOCANADA.SHIPMENT FROMSHANGHAI TOVANCOUVER LATESTAPRIL30,PARTIAL SHIPMENTSPROHIBITED TRANSSHIPMENTPROHIBITED DRAFTSTO BEPRESENTED FOR NEGOTIATION WITHIN15DAYS FROMBILL OF LADING DATE,BUT WITHIN THE VALIDITYOF CREDIT.ALL DOCUMENTS TO BEFORWARDED IN ONE COVER,BY AIRMAIL,UNLESS OTHERWISESTATED UNDERSPECIAL INSTRUCTION.SPECIAL INSTRUCTION:ALL BANKINGCHARGES OUTSIDECANADA AREFOR ACCOUNTOF BENEFICIARY.+ALL GOODSMUST BESHIPPED INFOUR20CY TOCY CONTAINERAND B/L SHOWINGTHE SAME.+THE VALUEOF FREIGHTPREP AIDHAS TO BE SHOWNON BILLSOFLADING.+DOCUMENTS WHICHFAIL TOPLY WITH THE TERMSAND CONDITIONSINTHELETTEROFCREDIT SUBJECT TO ASPECIAL DISCREPANCYHANDLING FEE OF US$35.00TOBEDEDUCTED FROMANY PROCEEDS.DRAFT MUSTBE MARKEDAS BEINGDRAWN UNDERTHIS CREDITAND BEARITS NUMBER;THE AMOUNTSARE TOBE ENDORSEDON本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。 文档如有不当之处，请联系本人或网站删除。 THE REVERSEHERE OFBY NEG.BANK.WE HEREBYAGREE WITHTHE DRAWERS,ENDORSERS AND FIDE HOLDERTHAT ALLDRAFTS DRAWNUNDER ANDIN PLIANCEWITHTHETERMSOFTHIS CREDITSHALL BEDULY HONOREDUPON PRESENTATION.THIS CREDITIS SUBJECTTO THEUNIFORM CUSTOMSAND PRACTICEFOR DOCUMENTARYCREDITS(REVISION)BY THEINTERNATIONAL CHAMBEROFMERCEPUBLICATION NO.600.David JoneYours VeryTruly,Joanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE信用证审核结果信用证号09/0501-FCT合同号SHDS09027本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。 文档如有不当之处，请联系本人或网站删除。 审证结果1.信用证大小写金额不一致，大写金额错误(US DOLLARSFORTY SIXTHOUSAND NINEHUNDRED ANDEIGHTEEN ONLY)，额低于合同金额(USD46980)，应为USD46980(USDOLLARSFORTYSIXTHOUSANDNINEHUNDRED ANDEIGHTYONLY)而不是USD46918。 2.期信用证在加拿大到期(FORNEGOTIATIONIN APPLICANTCOUNTRY)，易产生逾期，期且与合同要求不符，应改在国内到期(FORNEGOTIATIONIN BENEFICIARYCOUNTRY)。 3.加减保率为30%(FOR130PERCENT OFINVOICEVALUE)，高于合同规定的10%，应为改为(FOR110PERCENT OFINVOICEVALUE)。 4.合同要求投保的为“中国海洋运输货物保险条款”，而信用证投保的为“伦敦协会货物保险条款“A，适用的条款有误，应当根据合同规定投保。 5.证明装运货物数量与合同有出入，证中规定本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。 文档如有不当之处，请联系本人或网站删除。 DS1151544SETS、DS5120245SETS，而合同中为DS1151542SETS、DS5120254SETS。 6.目的港与合同不符。 应为多伦多而(TORONTO)不是温哥华(VANCOUVER)。 7.合同明确规定允许转运和分批装运，但信用证中禁止。 题目要求和说明题目名称信用证审核本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。 文档如有不当之处，请联系本人或网站删除。 基本要求根据提供的外销合同对信用证进行审核并提出改证要求相关说明3月月22日，中国银行江苏省分行通知世格公司到收到NEO公司通过利雅得银行开来的编号为0011LC123756据的信用证电开本。 试根据NEO026出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。 销货合同SALESCONTRACT卖方SELLER:DESUN TRADINGCO.,LTD.HUARONG MANSIONRM2901NO.85GUANJIAQIAO,NANJING210005,CHINA TEL:0086-25-4715004FAX:0086-25-4711363号编号NO.:NEO026期日期DATE:Feb.28,点地点SIGNED IN:NANJING,CHINA买方BUYER:NEO GENERALTRADINGCO.P.O.BOX99552,RIYADH22766,KSA TEL:00966-1-4659220FAX:00966-1-4659213买卖双方同意以下条款达成交易:This contractIs madeby andagreed betweenthe BUYERand SELLER,in aordancewith theterms andconditions stipulatedbelow.1.品名及规格Commodity&Specification2.数量Quantity3.单价及价格条款Unit Price&Trade Terms4.金额Amount CFRDAMMAM PORT,SAUDI ARABIA ABOUT1700CARTONS CANNEDMUSRHOOMS PIECES&STEMS24TINS X425GRAMS NETWEIGHT(D.W.227GRAMS)AT USD7.80PER CARTON.ROSE BRAND.1700CARTONS USD7.80USD13260.00Total:1700CARTONS USD13260.00允许溢短装，由卖方决定With Moreorlessof shipmentallowedatthe sellersoption本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。 文档如有不当之处，请联系本人或网站删除。 5.总值Total ValueUSD THIRTEENTHOUSAND TWOHUNDREDANDSIXTY ONLY.6.包装Packing EXPORTEDBROWN CARTON7.唛头Shipping MarksROSE BRAND178/RIYADH8.装运期及运输方式Time ofShipment&means ofTransportation NotLater ThanApr.30,BY VESSEL9.装装运港及目的地Port ofLoading&Destination From:SHANGHAI PORT,CHINA To:DAMMAM PORT,SAUDI ARABIA10.保险Insurance TOBE COVERED BY THEBUYER.11.付款方式Terms ofPayment TheBuyers shallopen througha bankaeptable tothe Selleran IrrevocableLetter ofCredit payableat sightof reachtheseller30days beforethe monthofshipment,valid fornegotiation inChina untilthe15th dayafter thedate ofshipment.12.备注Remarks TheBuyer TheSeller NEOGENERALTRADINGCO.(进口商签字盖章)DESUN TRADINGCO.,LTD.(出口商签字盖章)MAR2209:18:11LOGICAL TERMINALE102MT S700ISSUE OFA DOCUMENTARYCREDIT PAGE00001FUNC MSG700UMR06881051MSGACK DWS765I AUTHOK,KEY B0FC5,BKCHBJ RJHISARIRECORO BASICHEADER F01BKCHBJA9400588550628APPLICATION HEADER07001057010320RJHISARIAXXX72779773670202131557N*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)USER HEADERSERVICE CODE103:(银行盖信用证通知专用章)BANK.PRIORITY113:MSG USERREF.108:INFO.FROM CI115:SEQUENCE OFTOTAL*271/1FORM OFDOC.CREDIT*40A NON-TRANSFERABLE DOC.CREDITNUMBER*200011LC123756DATE OFISSUE APPLICABLERULES31C*40090320UCP LATESTVERSION本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。 文档如有不当之处，请联系本人或网站删除。 MAR2209:18:11LOGICAL TERMINALE102MT S700ISSUE OFA DOCUMENTARYCREDIT PAGE00001FUNC MSG700UMR06881051MSGACK DWS765I AUTHOK,KEY B0FC5,BKCHBJ RJHISARIRECORO EDATE/PLACE EXP.*31D DATE090505PLACE CHINAAPPLICANT*50NEOGENERALTRADINGCO.P.O.BOX99552,RIYADH22766,KSA TEL:00966-1-4659220FAX:00966-1-4659213BENEFICIARY*59DESUN TRADINGCO.,LTD.HUARONG MANSIONRM2901NO.85GUANJIAQIAO,NANJING210005,CHINA TEL:0086-25-4715004FAX:0086-25-4711363AMOUNT*32B CURRENCYUSD AMOUNT13260AVAILABLE WITH/BY*41D ANYBANK INCHINA,BY NEGOTIATIONDRAFTS AT.42C SIGHTDRAWEE42A RJHISARI*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTS43P NOTALLOWED TRANSSHIPMENT43T NOTALLOWED PORT OF LOADING44E CHINAMAIN FORT,CHINA PORTOF DISCHARGE44F DAMMAMPORT,SAUDI ARABIALATEST SHIPMENT44C090430GOODS DESCRIPT.45AABOUT1700CARTONS CANNEDMUSRHOOM PIECES&STEMS24TINS X425GRAMS NETWEIGHT(D.W.227GRAMS)AT USD7.80PER CARTON.ROSE BRAND.DOCS REQUIRED46A DOCUMENTSREQUIRED:+SIGNED MERCIALINVOICE INTRIPLICATE ORIGINAL AND MUSTSHOW BREAKDOWN OFTHE AMOUNTAS FOLLOWS:FOB VALUE,FREIGHT CHARGES AND TOTALAMOUNT CANDF.+FULL SETCLEAN ONBOARD BILLOFLADINGMADE OUTTO THEORDER OFAL RAJHIBANKING ANDINVESTMENT CORP,MARKED FREIGHTPREPAID ANDNOTIFY APPLICANT,INDICATINGTHEFULL NAME,ADDRESS ANDTEL NO.OFTHECARRYING VESSELS AGENTAT THEPORTOFDISCHARGE.+PACKING LISTIN ONEORIGINAL PLUS5COPIES,ALL OFWHICH MUST本文档所提供的信息仅供参考之用，不能作为科学依据，请勿模仿。 文档如有不当之处，请联系本人或网站删除。 MAR2209:18:11LOGICAL TERMINALE102MT S700ISSUE OFA DOCUMENTARYCREDIT PAGE00001FUNC MSG700UMR06881051MSGACK DWS765I AUTHOK,KEY B0FC5,BKCHBJ RJHISARIRECORO BEMANUALLY SIGNED.+INSPECTION(HEALTH)CERTIFICATE FROMC.I.Q.(ENTRY-EXIT INSPECTIONAND QUARANTINEOFTHEPEOOPLES REP.OF CHINA)STATING GOODSARE FITFOR HUMANBEING.+CERTIFICATEOFORIGIN DULYCERTIFIED BYC.C.P.I.T.STATING THENAME OFTHE MANUFACTURERSOF PRODUCERSAND THATGOODS EXPORTEDARE WHOLLYOF CHINESEORIGIN.+THE PRODUCTIONDATE OFTHE GOODSNOT TOBE EARLIERTHAN HALFMONTH ATTIME OFSHIPMENT.BENEFICIARY MUSTCERTIFY THESAME.+SHIPMENT TOBE EFFECTEDBY CONTAINERAND BYREGULARE LINE.SHIPMENT PANYS CERTIFICATETO THISEFFECT SHOULDACPANY THEDOCUMENTS.+INSURANCE POLICYOR CERTIFICATEIN1ORIGINAL AND1COPY ISSUEDOR ENDORSEDTOTHEORDER OFAL RAJHIBANKING ANDINVESTMENT CORPFOR THEINVOICE PLUS10PERCENT COVERINGALL RISKS,INSTITUTE CARGOCLAUSES,INSTITUTE STRIKES.DD.CONDITIONS47A ADDITIONALCONDITION:A DISCREPANCY FEEOFUSD50.00WILL BEIMPOSED ONEACH SETOF DOCUMENTSPRESENTED FORNEGOTIATION UNDERTHIS L/C WITHDISCREPANCY.THE FEEWILL BEDEDUCTED FROMTHE BILLAMOUNT.PAYMENT UNDERTHE GOODSWERE APPROVEDBY SAUDIGOVERNMENT LAB.CHARGES71B ALLCHARGESANDMISSI