国际结算实验五信用证的种类(全)

1、实验素材 通知行收到下列各类信用证后，根据所给问题对其进行审核和处理。 内容问题当事人运输情况货物情况单据要求效期金额寄单可撤销信用证Issuing bank: ABC BANKBeneficiary : Alice Exporting Co. LtdInternational CommercialBuilding Jakarta, IndonesiaPartial shipments are allowed Transshipments are allowedShipment from Indonesia to England not later than 10 October,2002Ma

2、terials semiconductors type- × 10 in wooden cases.1. Commercial invoice in duplicate2. Full set of clean“On board”ocean Bills of Lading made out to order and endorsed blank, marked“Freight Prepaid” and notify acountee3. Insurance policy in duplicate covering all risks plus 10% invoice valueExpi

3、ry date and place: 30 October, 2002 in Indonesianot exceeding USD64,000.00(sixty four thousand U.S. dollars only)Documents have to be presented within 20 days after the date of issuance of the Bill of Lading or other shipping documents.开证行撤销信用证是否需征得受益人或通知行同意？ No 2002年10月25日议付行议付受益人交来证下全套合格单据，10月26日，

4、开证行向议付行发出撤证通知，该撤证通知是否生效？开证行是否可免除责任？不能生效，不能免除责任不可撤销即期付款信用证Issuing bank:Eximbank, Ltd.MalaysiaBeneficiary Advising BankDevelopment BankApplicantDearmei Trading Co Ltd MalaysiaBeneficiaryKam Dor Bo Trading Co., LtdPartial shipments are prohibited.Transshipments are prohibitedShipment from Singapore to

5、Malaysia CIF MalaysiaShipment must be effected not later than 30 August , 2002ESP 20 kitESP 10 kit ESP 10 kitIn crates1. 1.Commercial invoice in triplicate.2. 2.Insurance policy in duplicate covering all risks plus 10% of invoice value.3. 3.Full set of clean “On Board” ocean Bills of Lading mad

6、e out to our order notify buyers and marked “Freight Prepaid”.4. 4.Certificate of Origin in duplicate.5. 5.Certificate of Inspection in duplicateExpiry Date14 September，2002not exceeding total of USD1,000,000(one million United States Dollars only)All documents must be presented in 15 days after shi

7、pment but within the validity of the credit.若受益人提交已装船提单的签发日为2002年8月27日，受益人于2002年9月14日交单。开证行能否接受该套单据?不会接受该套单据，因提单日为8月27号，单据必需再提单日后的15天提交，也就是9月11号之前提交。承兑信用证Applicant: Helm AG, Hamburg, GermanyBeneficiary: China National Chemicals Imp. & Exp. Corp.Issuing bank : DEUTSCHE BANK HAMBURGTransshipment n

8、ot allowed;Partial shipment not allowed Container shipment: Prescribedshipment from P.R.Chinese main port to Rotterdam not later than 15 Nov.,2002 for 60MT=3FCL60MT=3FCL of citric acid anhydrous bp 801. Signed commercial invoice in 4-fold2. Full set of 3/3 original plus 2/2 copies of clean “on board

9、” ocean/marine Bills of Lading, originals signed, issued to order and blank endorsed, notify: Helm AG, Hamburg markedFreight Prepaid'3. Certificate of Origin, Form“A”showing P.R. of China as origin, one original and one copy, legalized by a Commodity Inspection Bureau of the P.R. of China and in

10、 accordance with rules agreed with EEC-authorities4. Packing/Weight list 2-fold, stating: kind, number, content, net weight, gross weight and measurements of each and total packages5. Certified copy of telegr of telex advice to applicants latest 2 days after shipment, showing quantity, product, tota

11、l net and gross weight, date of B/L, vessel's name, B/L No., loading port, destination port, ets. And No.912/007006. Certificate of Analysis, 2-fold, issued by the beneficiary 30 November，2000 in P.R. of ChinaUSD59,700.00DOCUMENTS are to be presented within 15 days after Bill of Lading date

12、汇票承兑后至最终付款过程一般应如何处理？由开证行或者其指定银行承兑汇票，审核汇票与单据相符之后，将汇票返还给受益人或受益人的委托银行。汇票到期之前，受益人可以贴现也可以持有到到期再要求付款。延期付款信用证APPLICANT:PREMIER BEARING AND EQUIPMENT LTD. HONG KONGBENEFICIARY: CHINA NATIONAL AUTOMOTIVE INDUSTRY IMP. AND EXP. CORP. GUANGZHOU, CHINAIssuing bank : THE BANK OF EAST ASIA LTD.， HONG KONGAdvising

13、 bank : THE BANK OF EAST ASIA LTD., GUANGZHOUPARTIAL SHIPMENT: ALLOWEDTRANSSHIPMENT: NOT ALLOWEDFROM: GUANGZHOU，CHINAPORT OF DISCHARGE: ROTTERDAMNOT LATER THAN: 31 OCT.，2000P.O. 757/92/10NO. 1-UP1.SIGNED COMMERCIAL INVOICE IN THREE ORIGINAL.2.COMPLETE SET CLEAN RAILWAY CARGO RECEIPT PLUS ONE NON-NEG

14、OTIABLE COPY ISSUED OR ENDORSED TO THE ORDER OF THE BANK OF EAST ASIA, LTD., NOTIFY APPLICANT AND MARKED FREIGHT PREPAID AND THIS CREDIT NUMBER.3.INSURANCE POLICY OR CERTIFICATE IN DUPLICATE BLANK ENDORSED FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN THE SAME CURRENCY OF THIS C

15、REDIT WITH LOCAL CLAIMS AGENTS NAME AND ADDRESS AT DESTINATION COVERING INSTITUTE CARGO CLAUSE(A), INSTITUTE CARGO CLAUSE(WAR) AND MARINE TRANSPORTATION ALL RISKS, INCLUDING WAREHOUSE TO WAREHOUSE RISKS AND F.R.E.C., SHORTAGE, TPND OF AN ENTIRE PACKAGE, BUNDLE, BAG OF PIECE.3.PACKING LIST IN TRIPLIC

16、ATE INDICATING PALLET NO. OR CASE NO., QTY OF EACH PACKAGE, QTY OF EACH PALLET OR QTY OF EACH CASE AND NET WEIGHT AND MEASUREMENT OF EACH PACKAGE.4.BENEFICIARY'S DECLARATION DECLARE THE BRAND NAME AND PACKING5.BENEFICIARY'S CERTIFIED COPY OF TELEX/FAX ADVICE DESPATCHED TO APPLICANT WITHIN TH

17、REE DAYS AFTER SHIPMENT ADVISING NAME OF TERMINAL,6.CERTIFICATE OF ORIGIN FORM A IN ONE ORIGINAL AND ONE COPY SHOWING GOODS CONSIGNEDFOR USD 23,200.00 (UNITED STATES DOLLARS TWENTY THREE THOUSAND TWO HUNDRED ONLY)VALID UNTIL 15 NOV.， 2000 IN HONG KONGALL DOCUMENTS MUST BE PRESENTED THRU YOUR BANKER

18、WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE TRANSPORT DOCUMENT(S) BUT WITHIN THE VALIDITY OF THE CREDIT.若信用证由通知行保兑，当受益人交单给保兑行要求付款时，保兑行提出应由开证行先付款，只有在开证行无力付款时，保兑行才承担付款责任。是否正确？不正确，保兑行承担与开证行同样责任受益人交单时，开证行能否接受注明货物数量为41,500PCS，货物总价为USD24,070.00的商业发票?不能，货物总价不能超过信用证总价，包装物单位为PCS，数量不能浮动议付信用证Advising Bank

19、： Commercial BankGolden Commercial BuildingApplicant：Baodeli Communication Equipment Industry Co. Ltd.Beneficiary：Celebrity International Trading Co. LtdIssuing bank:Commercial Development Bank     Partial shipment: Not allowedTransshipment: Not allowedLatest shipment is unt

20、il: 24 May, 2000From : Hong Kong to ColomboSQE-TYPE×101.Commercial invoice in duplicate2.Packing list in duplicate3.Certificate of Origin in triplicate4.Full set clean“On board”ocean Bills of Lading made out to our order notify buyer and marked“Freight Prepaid”Expiry Date: 8 June, 2000at the co

21、unter of: advising bankAmount USD100,000.00(One hundred thousand U.S. Dollars)Documents must be presented for negotiation within 15 days after B/L date in any event within the validity of the credit.若信用证中注明“negotiation under this credit is restricted to the advising bank”，受益人交单时应特别注意什么？属于限制性议付信用证受益人

22、只能交单给通知行议付。受益人能否向任何银行交单议付？可以，按照信用证文义“is available with any bank by negotiation”议付行可否为汇票付款人？不可以，只能为开证行。如果是即期付款信用证或者是承兑信用证，则付款人可以是开证行，也可以是指定银行。循环信用证Applicant：JOAN'S BOUTIQUEDISTRIBUTION CORPBeneficiary：SUSI TRADING LTDAdvising Bank MITSUBISHI BANK LTDIssuing bank: STANDARD CHARTERED BANK LTD. HONG

23、 KONG  Partial shipments: allowedTransshipment: allowedfrom:TOKYOfor transportation to: HONG KONGLATEST 9 SEPTEMBER,2002250 sets JAPANESE CHILDREN GARMENTS J¥40,000.00 per set FOB TOKYO1.Signed Commercial Invoice in three copies certifying that the goods are in accordance with purchas

24、e order number 7086.2.Full set of clean on board marine Bill of Lading made out to shippers order blank endorsed marked“Freight Collect”notify applicant with full address3.Certificate of Origin in three copies.4.Inspection Certificate issued by applicant prior to shipment in one original.5.Packing L

25、ist in three copies.Amount:J¥10,000,000.00(JAPANESE YEN TEN MILLION ONLY)PER CALENDER MONTH COMMERCING APRIL 19.2002Date and place of expiry:30 September,2002in the country of beneficiaryDocuments to be presented within 21 days after the date of issuance of the transport document(s) but wi

26、thin the validity of the credit.信用证循环的时间、使用的期数、每期金额、总金额有何规定？本循环信用证总共使用六次，每次使用在每月19号，每期金额固定，不能累积，总金额不能超过60000000.00JPY若受益人在第一次交单时只收取J¥9,500,000.00，那么在第二次交单时，汇票金额能否为J¥10,500,000.00？不可以，属于非累积循环信用证可转让信用证Issuing bank : FIRST NATIONAL BANK OF BOSTON, MONTEVIDEO, URUGUAYTransferring bank (advisin

27、g bank): BANK OF EAST ASIA HONG KONGAPPLICANT: GERADO NOCETTI MONTEVIDEOThe first BENEFICIARY: KENNY INTERNATIONAL CO. LTD. HONG KONGThe second BENEFICIARY: FIRECRACKERS & FIREWORKS IMP. & EXP. CORP.235 XX ROAD, GUANGZHOU CHINAREIMB BANK: THE FIRST NATIONAL BANK OF BOSTON, MASSACHUSETTS，USAT

28、he original Documentary Credit:PARTIAL SHIP MENT: ALLOWEDTRANSSHIPMENT: ALLOWEDTRANSPORT FROM: ASIAN PORTTRANSPORT TO: MONTEVIDEO URUGUAYLATEST: 2003.10.12TRANSFERRED CREDIT:Latest shipment date: 2003.10.01AS PER S/C NO. 89765 CONTAINERS CIF MONTEVIDEO25,000KGS USD2.4/KG TOTAL:USD 60,0001.INVOICE IN

29、 4 COPIES EVIDENCING FOB INSURANCE/FREIGHT VALUES SEPARATELY2.INSURANCE POLICY OR CERTIFICATE IN DUPLICATE COVERING 110% OF INVOICE AMOUNT, COVERING ALL RISKS3.FULL SET OF CLEAN “ON BOARD” OCEAN BILLS OF LADING MADE OUT TO ORDER, NOTIFY: GERADO NOCETTI MARKED “FREIGHT PAID”-PACKING LIST IN 1 COPY4.C

30、ONTAINERS MUST BE SHIPPED HOUSE TO HOUSE, THE CARRIAGE FROM PORT TO WAREHOUSE IS FOR APPLICANT'S ACCOUNT AND LC CONFIRMATION FEE FOR APPLICANT'S ACCOUNT5.THIRD PARTY SHIPPER IS ACCEPTABLE-DRAFT MUST SHOW NUMBER OF LC & NAME OF ISSUING BANKthe original Documentary Credit:2003.11.02 THE CO

31、UNTER OF BEA HONG KONGCURR. AMOUNT: USD 60,000.00TRANSFERRED CREDIT : 2003.10.22 AT THE COUNTER OF BEA HONG KONGUSD56,400.00 (Fifty-six thousand four hundred US dollars)the original Documentary Credit:PERIOD PRESENT: 21 DAYS AFTER SHIPMENTTRANSFERRED CREDITDOCUMENTS ARE TO BE PRESENTED THROUGH YR BA

32、NKER AND ARE SUBJECT TO FINAL ACCEPTANCE BY THE CREDIT ISSUING BANK OR CONFIRMING BANK.第一受益人将向转让行替换什么单据？drafts, invoices, and any other documents required as specified above转让信用证中，通知行将信用证分别转让给A、B两个厂商，这种做法有效吗？若信用证转让给A厂商后，再由A厂商转让给B厂商，这种做法有效吗？有效、无效若信用证转让给A厂商，A厂商再转回给原证受益人，这种做法有效吗？转让信用证中出现内容修改时，若A厂商拒绝接受信

33、用证修改条款，是否会影响B厂商对修改内容的接受？有效、不会转让后的信用证与原证比较，哪些内容可以改变？总金额、单价、保费比例、最迟装运期、信用证有效期一、可撤销信用证 ABC BANK  Trade PlazaLondon, England   Date: 20 August,2002To: Alice Exporting Co. Ltd     International Commercial     Building Jakarta, Indonesia REVOCABLE LETTER O

34、F CREDITNO. HG675-349    You are hereby authorized to draw on Lones International Trading Co. Ltd., London England for the amounts not exceeding USD64,000.00(sixty four thousand U.S. dollars only) available by your draft(s) at sight drawn in duplicate accompanied by the following docu

35、ments:    1. Commercial invoice in duplicate    2. Full set of clean“On board”ocean Bills of Lading made out to order and endorsed blank, marked“Freight Prepaid” and notify acountee    3. Insurance policy in duplicate covering all risks plus 10% invoice v

36、alue    Expiry date and place: 30 October, 2002 in Indonesia    Shipment from Indonesia to England not later than 10 October,2002.    Partial shipments are allowed Transshipments are allowed    Covering shipment of: Materials semiconductors

37、 type- × 10 in wooden cases.    Special instructions:    1. This credit may be cancelled by the Issuing Bank at any moment without prior notice to you, it is for your guidance only in prepairing drafts and documents.    2. We undertake to honour your

38、 draft(s) drawn and negotiatied in conformity with the terms of this credit provided such negotiation has been made prior to receipt by you of notice of cancellation.    3. Documents have to be presented within 20 days after the date of issuance of the Bill of Lading or other shipping

39、 documents.    4. Draft(s) drawn must be described with the number and date of this credit.    5. Draft(s) drawn under this credit must be presented for negotiation in Indonesia on or before 30 October,2002.    This credit is subject to Uniform Customs an

40、d Practice for Documentary Credits( 1993 Revision). ABC BANK                                       &

41、#160;         Authorized Signature       二、不可撤销即期付款信用证                            

42、60;   Eximbank Ltd                                 Malaysia            

43、;    Tel: 927-9756                            Golden Horse Building        Tex:7653428     

44、;                                                  

45、;  Issued Date and Place                                             &

46、#160;           25 June, 2002, MalaysiaIrrevocable Documentary Credit           Credit Number  of Issuing Bank      of Advising Bank     S-01-978

47、               ND8294Advising BankDevelopment Bank,International Trading BuildingSingaporeP.O. Box 401015               ApplicantDearmei Trading Co Ltd Malaysia

48、2nd/F, BBB BuildingBox 897645BeneficiaryKam Dor Bo Trading Co., Ltd7th/F, Forrum BuildingSingapore           Expiry Date14 September，2002In the country of the beneficiary   At the request of Dearmei Trading Co Ltd, Malaysia, we open this Ir

49、revocable Documentary Letter of Credit No. S-01-978 in your favour for an amount not exceeding total of USD1,000,000(one million United States Dollars only) available by sight payment of your drafts drawn at sight on us covering 100% invoice value accompanied by the following documents:  

50、1.Commercial invoice in triplicate.   2.Insurance policy in duplicate covering all risks plus 10% of invoice value.   3.Full set of clean “On Board” ocean Bills of Lading made out to our order notify buyers and marked “Freight Prepaid”.   4.Certificate of Origin in dupl

51、icate.   5.Certificate of Inspection in duplicate.Covering shipments of:ESP 20 kitESP 10 kit ESP 10 kitIn crates   Shipment from Singapore to Malaysia CIF Malaysia Contract No. ESP 1365   Shipment must be effected not later than 30 August , 2002   Special

52、 clause:   1.This credit is available by draft drawn on issuing bank at sight.   2.Partial shipments are prohibited.     Transshipments are prohibited.   3.All documents must be presented in 15 days after shipment but within the validity of the credi

53、t.   4.The number and date of this credit must appear on draft drawn.   5.The amount of draft must be endorsed on the back hereof and this credit is to be returned to us when exhausted or expired.   6.Draft against this credit must be drawn and negotiated on or before 1

54、4 September, 2002.We hereby guarantee that drafts drawn under and in compliance with the terms and conditions of this credit shall be accepted and paid at sightFor Eximbank, Ltd.  Malaysia                  

55、0;                                   Authorized Signature     三、承兑信用证 . We hereby establish Irrevocable Commercial

56、Letter of Credit No H/IA020608/02Amount: USD59,700.00Validity: 30 November，2000 in P.R. of ChinaApplicant: Helm AG, Hamburg, GermanyBeneficiary: China National Chemicals Imp. & Exp. Corp.Available with Issuing Bank by acceptance of your draft drawn on us at 30 days after sight against presentati

57、on of the following documents:1. Signed commercial invoice in 4-fold2. Full set of 3/3 original plus 2/2 copies of clean “on board” ocean/marine Bills of Lading, originals signed, issued to order and blank endorsed, notify: Helm AG, Hamburg markedFreight Prepaid', evidencing shipment from P.R.Ch

58、inese main port to Rotterdam not later than 15 Nov.,2002 for 60MT=3FCL-Transshipment not allowed; -Container shipment: Prescribed-B/L to show container No./Nos. and to show always name, place, phone and telex No. of the carrier3. Certificate of Origin, Form“A”showing P.R. of China as origin, one ori

59、ginal and one copy, legalized by a Commodity Inspection Bureau of the P.R. of China and in accordance with rules agreed with EEC-authorities4. Packing/Weight list 2-fold, stating: kind, number, content, net weight, gross weight and measurements of each and total packages5. Certified copy of telegr o

60、f telex advice to applicants latest 2 days after shipment, showing quantity, product, total net and gross weight, date of B/L, vessel's name, B/L No., loading port, destination port, ets. And No.912/007006. Certificate of Analysis, 2-fold, issued by the beneficiary certifying: Citric Acid A

61、nhydrous BP 80, giving full specifications description of goods: 60MT=3FCL of citric acid anhydrous bp 80                      China contract No.: CNC9-B00128Unit price: USD99500/net CFR Rot

62、terdam, as per incoterms 1990Packed: in 25 kgs net multiply bags (export and seaworthy)Marks: citric acid anhydrous bp 80       25kgs net       RotterdamSpecial conditions:1. DOCUMENTS are to be presented within 15 days after Bill of Lading

63、 date2. This credit is subject to ICC publication No. 5003. All banking commissions and charges outside Germany are for account of beneficiary, also in case of non-utilization4. Any original documents, excl. any kind of marine Bills of Lading, produced by reprographic systems, computerized systems o

64、r carbon copies, only acceptable if they are clearly marked as“original”and signed by the issuer in handwriting5. Documents including transport documents dated prior to the issuance of this credit are not acceptable6. Partial shipment not allowed7. Third party transport documents are not acceptable8

65、. The amount of each drawing must be endorsed on the reverse side of the original instrument9. Payment will only be effected after receipt of first and second mail documents10. Please send the documents to the following address:            

66、                                                       DEUTSCHE BANK HAMBURG四、延期付款信用证 TO: THE BANK OF EAST ASIA LTD.