信用证审核练习

1 根据下述合同内容审核信用证 并指出不符之处 Exercise 1 Sales Contract The Seller SHANGHAI SHENG DA CO LTD UNIT C 5 F JINGMAO TOWER No SD SHANGHAI CHINA The Buyer ALFAGA ENTERPRISE Date Feb 15 2008 28 IMAMGONJ DHAKA BANGLADESH Signed at Shanghai China The undersigned Seller and buyer have agreed to close the following transactions according to the terms and conditions stipulated below Price TermsCommodity b late submission of specifications or any other details necessary for the execution of this sales confirmation c late establishment of L C d late amendment to L C inconsistent with the previsions of this sales confirmation David King 苏进 4 The Buyers The Sellers Please sign and return one copy LETTER OF CREDIT FORM OF DOC CREDIT 40A IRREVOCABLE DOC CREDIT NUMBER 20 70 1 5822 DATE OF ISSSUE 31C EXPIRY 31D DATE PLACE POLAND ISSUING BANK 51D SUN BANK P O BOX 201 GDANSK POLAND APPLICANT 50 BBB TRADING CO P O BOX 203 GDANSK POLAND BENEFICIARY 59 AAA IMPORT AND EXPORT CO 222 JIANGUO ROAD DALIAN CHINA AMOUNT 32B CURRENCY USD AMOUNT 45 600 00 AVAILABLE WITH BY 41A BANK OF CHINA DALIAN BRANCH BY DEF PAYMENT DEFERRED PAYM DET 42P 60 DAYS AFTER B L DATE PARTIAL SHIPMENTS 43P NOT ALLOWED TRANSSHIPMENT 43T ALLOWED LOADING IN CHARGE 44A SHANGHAI FOR TRANSPORT TO 44B GDANSK LATEST DATE OF SHIP 44C DESCRIPT OF GOODS 45A 65 POLYESTER 35 COTTON LADIES SHIRTS STYLE NO 101 200 DOZ USD60 PCE STYLE NO 102 400 DOZ USD84 PCE ALL OTHER DETAILS OF GOODS ARE AS PER CONTRACT NO LT07060 DATED AUG 10 2005 DELIVERY TERMS CIF GDANSK INCOTERMS 2000 DOCUMENTS REQUIRED 46A 1 COMMERCIAL INVOICE MUNUALY SIGNED IN 2 ORIGINALS PLUS 1 COPY MADE OUT TO DDD TRADING CO P O BOX 211 GDANSK POLAND 2 FULL SET 3 3 OF ORIGINAL CLEAN ON BOARD BILLS OF LADING PLUS 3 3 NON NEGOTIABLE COPIES MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED NOTIFY THE APPLICANT MARKED FREIGH PREPAID MENTIONING GROSS WEIGHT AND NET WEIGHT 3 ASSORTMENT LIST IN 2 ORIGINALS PLUS 1 COPY 4 CERTIFICATE OF ORIGIN IN 1 ORIGINAL PLUS 2 COPIES SIGNED BY CCPIT 5 MARINE INSURANCE POLICY IN THE CURRENCY OF THE CREDIT ENDORSED IN BLANK FOR CIF VALUE PLUS 30 PCT MARGIN COVERING ALL RISKS OF PICC CLAUSES INCLUDING CLAIMS PAYABLE IN POLAND ADDITIONAL COND 47A ALL DOCS MUST BE ISSUED IN ENGLISH SHIPMENTS MUST BE EFFECTED BY FCL B L MUST SHOWING SHIPPING MARKS BBB S C L T07060 GDAND C NO ALL DOCS MUST NOT SHOW THIS L C NO 70 1 5822 FOR DOCS WHICH DO NOT COMPLY WITH L C TERMS AND CONDITIONS WE SHALL 5 DEDUCT FROM THE PROCEEDS A CHARGE OF EUR50 00 PAYABLE IN USD EQUIVALENT PLUS ANY INCCURED SWIFT CHARGES IN CONNECTION WITH DETAILS OF CHARGES 71B ALL BANKING COMM CHARGES OUTSIDE POLAND ARE ON BENEFICIARY S ACCOUNT PRESENTATION PERIOD 48 15 DAYS AFTER B L DATE BUT WITHIN L C VALIDITY CONFIRMATION 49 WITHOUT INSTRUCTIONS 78 WE SHALL REIMBURSE AS PER YOUR INSTRUCTIONS SEND TO REC INFO 72 CREDIT SUBJECT TO ICC PUBL 500 1993 REV Exercise 3 SHANGHAI TEXTILES IMP whereby the Buyers agree to buy and the Seller agrees to sell the under mentioned commodity according to the terms and conditions stipulated below 1 COMMODITY UNBLEACHED KRAET LINEBOARD UNIT PRICE USD390 00 PER METRIC TON CFR BUSAN KOREA TOTAL QUANTITY 100METRIC TONS 10 ARE ALLOWED PAYMENT TERM BY IRREVOCABLE L C 90 DAYS AFTER B L DATE 2 TOTAL VALUE USD39 000 00 SAY U S DOLLARS THIRTY NINE THOUSAND ONLY 10 MORE OR LESS ALLOWED 3 PACKING To be packed in strong wooden case s suitable for long distance ocean transportation 4 SHIIPPING MARK The Seller shall mark each package with fadeless paint the package number gross weight measurement and the wording KEEP AWAY FROM MOISTURE HANDLE WITH CARE etc and the shipping mark ST05 016 BUSAN KOREA 5 TIME OF SHIPMENT BEFORE OCTOBER 02 2005 6 PORT OF SHIPMENT MAIN PORTS OF CHINA 7 PORT OF DESTINATION BUSAN KOREA 8 INSURANCE To be covered by the Buyer after shipment F O B Terms 9 DOCUMENT Signed invoice indicating LC No and Contract No Full set 3 3 of clean on board ocean Bill of Lading marked Freight to Collect Freight Prepaid made out to order blank endorsed notifying the applicant Packing List Weight List indicating quantity gross and net weight Certificate of Origin No solid wood packing certificate issued by manufacturer 10 OTHER CONDITIONS REQD IN LC All banking charges outside the opening bank are for beneficiary s a c Do not mention any shipping marks in your L C Partial and transshipment allowed 11 REMARKS The last date of L C opening 20 August 2005 Letter of Credit 9 BANK OF KOREA LIMITED BUSAN SEQUENCE OF TOTAL 27 1 1 FORM OF DOC CREDIT 40A IRREVOCABLE DOC CREDIT NUMBER 20 S100 DATE OF ISSUE 31C EXPIRY 31D DATE PLACE APPLICANT S COUNTRY APPLICANT 50 JAE SONS PAPERS COMPANY 203 LODIA HOTEL OFFICE 1564 DONG GU BUSAN KOREA BENEFICIARY 59A WONDER INTERNATIONAL COMPANY LIMITED N0 529 QIJIANG ROAD HE DONG DISTRICT NANNING CHINA AMOUNT 32B CURRENCY HKD AMOUNT 39 000 00 AVAILABLE WITH BY 41A ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 42C DRAFT AT 90 DAYS AT SIGHT FOR FULL INVOICE COST DRAWEE 42A BANK OF KOREA LIMITED BUSAN PARTIAL SHIPMENTS 43P NOT ALLOWED TRANSSHIPMENT 43T NOT ALLOWED LOADING IN CHARGE 44A MAIN PORTS OF CHINA FOR TRANSPORT TO 44B MAIN PORTS OF KOREA LATEST DATE OF SHIP 44C 2005 10 31 DESCRIPT OF GOODS 45A COMMODITY UNBLEACHED KRAET LINEBOARD U P HKD 390 00 MT TOTAL 100MT 10 ARE ALLOWED PRICE TERM CIF BUSAN KOREA COUNTRY OF ORIGIN P R CHINA PACKING STANDARD EXPORT PACKING SHIPPING MARK ST05 016 BUSAN KOREA DOCUMENTS REQUIRED 46A 1 COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO CONTRACT NO ST05 018 2 FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT TO COLLECT NOTIFYING THE APPLICANT 3 PACKING LIST WEIGHT LIST IN 3 COPIES INDICATING QUANTITY GROSS AND NET WEIGHTS 4 CERTIFICATE OF ORIGIN IN 3 COPIES ADDITIONAL COND 47A ALL DOCUMENTS ARE TO BE PRESENTED TO US IN ONE LOT BY COURIER SPEED POST DETAILS OF CHARGES 71B ALL BANKING CHARGES OUTSIDE OF OPENING BANK ARE FOR BENEFICIARY S ACCOUNT PRESENTATION PERIOD 48 DOCUMENTS TO BE PRESENTED WITHIN 21 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION 49 WITHOUT INSTRUCTIONS 78 WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLY WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID MATURITY SEND TO REC INFO 72 SUBJECT U C P 1993 ICC PUBLICATION 500 Exercise 6 SALES CONTRACT THE SELLER NO WILL09068 SHANGHAI WILL TRADING CO LTD DATE JUNE 1 2009 NO 25JIANGNING ROAD SHANGHAI CHINA SIGNED AT SHANGHAI CHINA THE BUYER NU BONNETERIE DE GROOTE AUTOSTRADEWEG 6 9090 MEUE BELGIUM This Sales Contract is made by and between the Sellers and the Buyers whereby the sellers agree to sell and the buyers agree to buy the under mentioned goods according to the terms and conditions stipulated below Price terms Commodity SpecificationQuantity Unit priceAmount WORK SHORT TROUSERS 100 PCT COTTON TWILL AS PER ORDER D WORK SHORT TROUSERS 100 PCT COTTON TWILL AS PER ORDER D 3000 PCS 5000 PCS CIF ANTWERP USD10 50 PC USD12 00 PC USD31 500 00 USD60 000 00 TOTAL8000PCSUSD91500 00 Total amount U S DOLLARS NINETY ONE THOUSAND FIVE HUNDRED AND FIFTY ONLY Packing IN CARTONS OF 50 PCS EACH Shipping Mark AT SELLER S OPTION Time of Shipment DURING AUG 2009 BY SEA Loading Port and Destination FROM SHANGHAI CHINA TO ANTWERP BELGIUM Partial Shipment and Transshipment ARE ALLOWED Insurance TO BE EFFECTED BY THE SELLER FOR 110 PCT OF INVOICE VALUEAGAINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED 01 01 1981 Terms of Payment THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN VALID FOR NEGOTIATION IN CHINA UNTIL THE 15th DAY AFTER THE FORESAID TIME OF SHIPMENT SELLER BUYER SHANGHAI WILL TRADING CO LTD NU BONNETERIE DE GROOTE 张平 LJSKOUT ISSUE OF DOCUMENTARY CREDIT 27 SEQUENCE OF TOTAL 1 1 40A FORM OF DOC CREDIT IRREVOCABLE 20 DOC CREDIT NUMBER 132CD 11 31C DATE OF ISSUE 40E APPLICABLE RULES UCP LATEST VERSION 31D DATE AND PLACE OF EXPIRY DATE PLACE IN BELGIUM 51D APPLICANT BANK ING BELGIUM NV SV FORMERLY BANK BRUSSELS LAMBERT SA GENT 50 APPLICANT NU BONNETERIE DE GROOTE AUTOSTRADEWEG 6 9090 MELLE BELGIUM 59 BENEFICIARY SHANGHAI WILL IMPORT AND EXPORT CO LTD NO 25 JIANGNING ROAD SHANGHAI CHINA 32B AMOUNT CURRENCY USD AMOUNT 19 500 00 41A AVAILABLE WITH BY ANY BANK IN CHINA BY NEGOTIATION 42C DRAFTS AT 30 DAYS AFTER SIGHT 42A DRAWEE NU BONNETERIE DE GROOTE 43P PARTIAL SHIPMTS NOT ALLOWED 43T TRANSSHIPMENT ALLOWED 44E PORT OF LOADING ANY CHINESE PORT 44F PORT OF DISCHARGE ANTWERP BELGIUM 44C LATEST DATE OF SHIPMENT 45A DESCRIPTION OF GOODS 3000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT EUR10 50 PC AS PER ORDER D AND SALES CONTRACT NUMBER WILL09068 5000 PCS SHORT TROUSERS 100PCT COTTON TWILL AT EUR12 00 PC AS PER ORDER D AND SALES CONTRACT NUMBER WILL09069 SALES CONDITIONS CFR ANTWERP PACKING 50PCS CTN 46A DOC