9. 信用证审核及改证

和第二汇票 2 商业发票 抬头人必须符合信用证规定 签发人必须是受益人 商品的描述必须完全符合信用证的要求 商品的数量必须符合信用证的规定 单价和价格条件必须符合信用证的规定 提交的正副本份数必须符合信用证的要求 信用证要求表明和证明的内容不得遗漏 发票的金额不得超出信用证的金额 如数量 金额均有 大约 可按 10 的增减幅度掌握 3 保险单据 保险单据必须由保险公司或其代理出具 投保加成必须符合信用证的规定 保险险别必须符合信用证的规定并且无遗漏 保险单据的类型应与信用证的要求相一致 除非信用证另有规定 保险经纪 人出具的暂保单银行不予接受 保险单据的正副本份数应齐全 如保险单据注明出具一式多份正本 除非信 用证另有规定 所有正本都必须提交 保险单据上的币制应与信用证上的币制相一致 包装件数 唛头等必须与发票和其他单据相一致 运输工具 起运地及目的地 都必须与信用证及其他单据相一致 如转运 保险期限必须包括全程运输 除非信用证另有规定 保险单的签发日期不得迟于运输单据的签发日期 除信用证另有规定 保险单据一般应作成可转让的形式 以受益人为投保 人 由投保人背书 4 运输单据 运输单据的类型须符合信用证的规定 起运地 转运地 目的地须符合信用证的规定 装运日期 出单日期须符合信用证的规定 收货人和被通知人须符合信用证的规定 商品名称可使用货物的统称 但不得与发票上货物说明的写法相抵触 运费预付或运费到付须正确表明 正副本份数应符合信用证的要求 运输单据上不应有不良批注 包装件数须与其他单据相一致 唛头须与其他单据相一致 全套正本都须盖妥承运人的印章及签发日期章 应加背书的运输单据 须加背书 5 其他单据如装箱单 重量单 产地证书 商检证书等 均须先与信用证 的条款进行核对 再与其他有关单据核对 求得单 证一致 单 单一致 6 常见差错 汇票大 小写金额打错 汇票的付款人名称 地址打错 发票的抬头人打错 有关单据如汇票 发票 保险单等的币制名称不一致或不符合信用证的规定 发票上的货物描述不符合信用证的规定 多装或短装 有关单据的类型不符合信用证要求 单单之间商品名称 数量 件数 唛头 毛净重等不一致 应提交的单据提交不全或份数不足 未按信用证要求对有关单据如发票 产地证等进行认证 漏签字或盖章 汇票 运输提单 保险单据上未按要求进行背书 逾期装运 逾期交单 五 实训练习五 实训练习 练习练习 1 1 对照合同审核信用证中不的符点 对照合同审核信用证中不的符点 中国国际纺织品进出口公司江苏分公司 CHINA INTERNATIONAL TEXTILES I E CORP JIANGSU BRANCH 20 RANJIANG ROAD NANJING JIANGSU CHINA 销售确认书销售确认书 编号NO CNT0219 SALES CONFIRMATION 日期 DATE MAY 10 2004 OUR REFERENCE IT123JS 买方 BUYERS TAI HING LOONG SDN BHD KUALA LUMPUR 地址 ADDRESS 7 F SAILING BUILDING NO 50 AIDY STREET KUALA LUMPUR MALAYSIA 电话 TEL 060 3 74236211 传真 FAX 060 3 74236212 兹经买卖双方同意成交下列商品 订立条款如下 THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTION ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMOUNT CIF SINGAPORE 100 COTON GREE LAWN 300 000 YARDS HKD3 00PER YARD HKD900 000 00 装运 SHIPMENT DURING JUNE JULY 2004 IN TRANSIT TO MALAYSIA 付款条件 PAYMENT IRREVOCABLE SIGHT L C 保险 INSURANCE TO BE EFFECTED BY SELLERS COVERING WPA AND WAR RISKS FOR 10 OVER THE INVOICE VALUE 买方 签章 THE BUYER 卖方 签章 THE SELLER TAI HING LOONG SDN BHD KUALA LUMPUR 中国国际纺织品进出口公司江苏分公司 CHINA INTERNATIONAL TEXTILES I E CORP JIANGSU BRANCH 买方开来的信用证如下所示 FROM BANGKOK BANK LTD KUALALUMPUR DOCUMENTARY CREDIT NO 01 12345 DATE JUNE 12 2004 ADVISING BANK BANK OF CHINA JIANGSU BRANCH APPLICANT TAI HING LOONG SDN BHD P O B 666 KUALA LUMPUR BENEFICIARY CHINA INT L TEXTILES I E CORP BEIJING BRANCH AMOUNT HKD 900 000 00 HONGKONG DOLLARS TWO HUNDRED THREE THOUSAND ONLY EXPIRY DATE JUN 15 2004 IN CHINA FOR NEGOTIATION DEAR SIRS WE HEREBY ISSUE THIS DOCUMENTARY CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFT S IN DUPLICATE AT SIGHT DRAWN ON BENEFICIARY BEARING THE CLAUSE DRAWN UNDER L C NO 98 12345 OF BANGKOK BANK LTD KUALA LUMPUR DATED JUNE 12 2004 ACCOMPAINED BY THE FOLLOWING DOCUMENTS SIGNED INVOICE IN QUADRUPLICATE COUNTER SIGNED BY APPLICANT FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER ENDORSED IN BLANK MARKED FREIGHT COLLECT AND NOTIFY BENEFICIARY MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50 WITH CLAIMS PAYABLE IN NANJING IN THE SAME CURRENCY AS THE DRAFT COVERING ALL RISKS AND WAR RISKS FROM WAREHOUSE TO WAREHOUSE UP TO KUALALUMPUR INCLUDING SRCC CLAUSE AS PER PICC 1 1 1981 PACKING LIST IN QUADRUPLICATE CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA NANJING SHIP S CLASSIFICATION ISSUED BY LIOYDS IN LONDON COVERING ABOUT 300 000 YARDS OF 65 POLYESTER 35 COTTON GREY LAWN AS PER BUYER S ORDER NO TH 108 DATED MAY 4 2004 TO BE DELIVERED ON TWO EQUAL SHIPMENTS DURING MAY JUNE ALL BANKING CHARGES OUTSIDE MALAYSIA ARE FOR THE ACCOUNT OF BENEFICIARY SHIPMENT FROM CHINA TO PORT KELANG LATEST JULY 31 2004 PARTIAL SHIPMENTS ARE ALLOWED TRANSSHIPMENT PROHIBITED WE HEREBY ENGAGE WITH DRAWERS ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CREDIT WILL BE DULY HONORED ON PRESENTATION SUBJECT TO UCP 500 BANGKOK BANK LTD KUALALUMPUR SIGNED 练习练习 2 2 审核信用证 将证中有错的地方 我方作不到或应注意的地方指出来 审核信用证 将证中有错的地方 我方作不到或应注意的地方指出来 DEUTSCHE BANK A G HAMBURG APPLICANT HAMBURGER GEMEINWIRTSGESSELSCHAFTS A G HAMBURG GERMANY DATE AND PLACE OF EXPIRY 1ST SEP 2004 IN HAMBURG ADVISING BANK BANK OF CHINA TIANJIN CHINA AMOUNT USD9 000 00 SAY USD EIGHT THOUSAND SHIPMENT FROM CHINA TO HAMBURG NOT LATER THAN 20TH SEP 2004 DRAFT AT SIGHT DRAWN ON BENEFICIARY ACCOMPANIED BY THE FOLLOWING DOCUMENTS 1 SIGNED INVOICE COUNTER SIGNED BY APPLICANT 2 CERTIFICATE OF ORIGIN ISSUED BY BANK OF CHINA TIANJIN 3 SHIP S CLASSIFICATION ISSUED BY LLOYD S IN LONDON 4 FULL SET OF CLEAN ON BOARD OCEAN B L MADE OUT TO ORDER BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY BENEFICIARY SHIPPER IS APPLICANT 5 INSURANCE POLICY COVERING ALL RISKS AND WAR RISK ADDING ON DECK CLAUSE AS PER CIC FOR 150PCT INVOICE VALUE CLAIM IF ANY PAYABLE IN GERMANY 6 WEIGHT NOTE COUTER SIGNED BY APPLICANT 7 INSPECTION CERT ISSUED BY ADVISING BANK COVERING 10 M T BITTER APRCOT KERNELS 1 GRADE USD900 PER M T CIF HAMBURG REMARKS 1 ALL BANKING CHARGES ARE FOR BENEFICIARY S ACCOUNT 2 DRAFT AND DOCUMENTS TO BE SENT BY THE NEGOTIATING BANK TO US WITHIN 24 HOURS BY REGISTERED AIRMAIL IN TWO LOTS 3 SHIPPING MARKS AS READ ABC ROTTERDAM NO 1 UP THIS CREDIT IS SUBJECT TO UCP NO 500 WE HEREBY ENGAGE THAT PAYMENT WILL BY DULY MODE AGAINST DOCUMENTS PRESENTED IN CONFORMITY WITH TERMS OF CREDIT DEUTSCHE BANK A G HAMBURG SIGNED 练习练习 3 3 分析信用证 填写信用证分析单一份分析信用证 填写信用证分析单一份 SWIFT 信用证的式样如下 BASIC HEADER F 01 BKCHCNBJA940 0542 763485 APPLICANTION HEADER Q 700 1043 011214 SCBKHKHHBXXX 3414 633333 1048 N SHANGHAI COMMERCIAL BANK LIMITED HONG KONG USER HEADER SERVICE CODE 103 BANK PRIORITY 113 MESG USER REF 108 BBIBMEY036P40000 INFO FROM CI 115 SEQUENCE OF TOTAL 27 1 1 FORM OF DOC CREDIT 40 A IRREVOCABLE DOC CREDIT NUMBER 20 LCBB61561 DATE OF ISSUE 31 C 041214 EXPIRY 31 D DATE 050129 PLACE AT OUR COUNTER IN HONGKONG APPLICANT 50 ABLENDID DEVELOPMENT LTD UNIT 10 6 15 F MENAL ASIA GRANITE 34 WAI YIP STREET KOWLOON HONG KONG BENEFICIARY 59 SOHO TEXTILE AND LIGHT INDUSTRY CO LTD 120 TAIPING ROAD NANJING CHINA AMOUNT 32 B CURRENCY USD AMOUNT 108 750 00 POS NEG TOL 39 A 10 10 AVAILABLE WITH BY 41 D ANY BANK BY NEGOTIATION DRAFTS AT 42 C AT SIGHT DRAWEE 42 D SHANGHAI COMMERCIAL BANK LTD HONGKONG FOR FULL INVOICE VALUE PARTIAL SHIPMENTS 43 P ALLOWED TRANSSHIPMENT 43 T ALLOWED LOADING IN CHARGE 44 A PORT IN CHINA FOR TRANSPORT TO 44 B AARHUS DENMARK DESCRIPTION OF GOODS 45 A FABRIC CRUSHED VELOUR 150CM AT USD7 5 M AS PER S C NO 2K11121 JSL ORDER NO 4500207220 ART 5360004 10 1 000M VANILLA ART 5360025 30 2 000M BURGUNDY ART 5360029 40 10 700M HUNTER GREEN ALL CIF AARHUS DENMARK DOCUMENTS REQUIRED 46 A 1 FULL SET OF CLEAN ON BOARD OCEAN VESSEL BILL OF LADING ISSUED TO ORDER AND BLANK ENDORSED NOTIFYING JYSK CO LTD AND MARKED FREIGHT PREPAID SHOWING NAME AND ADDRESS OF SHIPPING COMPANY S AGENT AT DESTINATION 2 SIGNED COMMERCIAL INVOICES IN TRIPLICATE SHOWING CIF VALUE OF THE MENTIONED GOODS AND STATING WE HEREBY CERTIFY THAT THE GOODS HEREIN INVOICED CONFIRM WITH P O NO JSL ORDER NO AND ART NO 3 PACKING LISTS IN TRIPLICATE SHOWING NUMBER OF CARTONS GROSS WEIGHT NET WEIGHT AND SPECIFIED PER CONTAINER 4 GSP CERTIFICATE FORM A IN DUPLICATE ISSUED BY COMPETENT AUTHORITY OF P R CHINA 5 INSURANCE POLICY OR CERTIFICATE IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN CURRENCY OF DRAFT COVERING ICC A INSTITUTE WAR CLAUSES CARGO INSTITUTE STRIKES CLAUSES CARGO WAREHOUSE TO WARHOUSE CLAUSES AND SHOWING NO OF ORIGINALS ISSUED ADDITIONAL COND 47 A 1 CHARGES INCURRED IN RESPECT OF ANY TELEGRAPHIC TRANSFER CHARTS PAYMENT PAYMENT ADVICE BY SWIFT TELEX ARE FOR ACCOUNT OF BENEFICIARY 2 A HANDLING COMMISSION OF USD50 00 OR EQUIVALENT PLUS TELEX CHARGES IF ANY WILL BE DEDUCTED FROM THE PROCEEDS FOR EACH SET OF DOCUMENTS WITH DISCREPANCIES PRESENTED UNDER THIS LETTER OF CREDIT 3 ALL DOCUMENTS MUST BE PRESENTED THROUGH BENEFICIARY S BANKER AND EXTRA COPY OF INVOICE AND TRANSPORT DOCUMENT FOR L C ISSUING BANK S FILE REQUIRED WE HEREBY ENGAGE WITH THE DRAWERS ENDORSERS AND BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE DULY HONOURED ON PRESENTATION THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS 1993 REVISION INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO 500 DETAILS OF CHARGES 71 B ALL BANKING CHARGES OUTSIDE HONG KONG ARE FOR ACCOUNT OF BENEFICIARY PRESENTATION PERIOD 48 ALL DOCUMENTS MUST BE PRESENTED TO AND REACH OUR COUNTER IN HONG KONG WITHIN 7 DAYS AFTER B L DATE CONFIRMATION 49 WITHOUT INSTRUCTIONS 78 1 PLS FORWARD THE WHOLE SET OF DOCUMENTS IN ONE LOT TO OUR BILLS PROCESSING CENTRE KOWLOON AT 2 F 666 NATHAN ROAD KOWLOON HONG KONG VIA COURIER SERVICE AT BENEFICIARY S EXPENSES 2 IN REIMBURSEMENT WE SHALL REMIT PROCEEDS IN ACCORDANCE WITH YOUR INSTRUCTIONS UPON RECEIPT OF THE DOCUMENTS ADVISE THROUGH 57 D YOUR JIANGSU BRANCH 信用证分析单信用证分析单 银行 编号 证号 合 约 受 益 人 开证 银行 进口 商 开证 日期 索汇 方式 起运 口岸 目的 地 金额 可否 转运 汇票 付款 人 可否 分批 汇票 期限 见票 天期 装运 期限 效期 地点 注意 事项 提单日 天内议付 天 内寄单 唛头 单 证 名 称 提 单 副 本 提 单 商 业 发 票 其 他 发 票 海 关 发 票 装 箱 单 重 量 单 尺 码 单 保 险 单 产 地 证 普 惠 制 产 地 证 贸 促 会 产 地 证 出 口 许 可 证 装 船 证 书 投 保 通 知 寄 投 保 通 知 邮 据 寄 单 证 明 寄 单 邮 据 寄 样 证 明 寄 样 邮 据 银 行 客 户 抬头 提 单 通知 运费预付 保 险 保额另加 赔款 地点 练习练习 4 审核信用证 审核信用证 对照与客户的洽谈过程以及所签合同所达成的条款 列明不符点 并要求迅速改证 对照与客户的洽谈过程以及所签合同所达成的条款 列明不符点 并要求迅速改证 销售确认书 合同书 销售确认书 合同书 上海服装进出口有限公司是一家专业经营服装进出口的公司 2007 年 8 月 15 日 公司正式与 FUJIDA 公司签订购货合同 具体货物如下 Commodity Art No Unit Price Quantity T SHIRT CIFC5 Yokohama CJ1115 US 14 00 DZ 500DZ JJ6775 US 18 00 DZ 300DZ PACKING TO BE PACKED IN CARTONS SHIPMENT TO BE EFFECTED BY THE SELLER FROM SHANGHAI TO YOKAHAMAWITHIN 30 DAYS UPON RECEIPT OF THE RELEVANT L C WITH PARTIAL SHIPMENT AND TRANSHIP