根据外销合同审核信用证

1、根据外销合同审核信用证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 说明世格公司与加拿大NEO公司达成交易后，2009 年4月8日，世格公司收到NEO公司通过加拿 大皇家银行开来的编号为 09/0501-FCT的信开 本信用证。试根据SHDS09027出口合同对信用 证进行审核，指出信用证存在的冋题并提出具体 的改证要求。销售合同编号NO.: 日期DATE:地点 SIGNED IN:SHDS09027APR.03, 2009SHANGHAISALES CONTRACT卖方DESUN TRADING CO.,LTD.SELLER:29TH F

2、LOOR KINGSTAR MANSION, 623JINLIN RD.,SHANGHAI CHINA买方NEO GENERAL TRADING CO.BUYER:#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1.品名及规格2.数量3.单价及价格条款4.金额Commodity & S

3、pecificationQuantityUnit Price & Trade TermsAmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea Set542SETSUSD23.5012737.00DS220120-Piece Dinnerware Set800SETSUSD20.4016320.00DS450445-Piece Dinnerware Set443SETSUSD23.2010277.60DS512095-Piece Dinnerware Set254SETSUSD30.1

4、07645.40Total:2039SETS46980.00允许With5.总值溢短装，由卖方决定optionMore or less of shipment allowed at the sellersSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.Total Value6.包装PackingDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED INCARTONS OF 1 SET EACH ONLY.TOTAL: 1

5、639 CARTONS.7.唛头AT BUYER'S OPTION.Shipping Marks8.装运期及运输方式Time of Shipment & means of TransportationTO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED.9.装运港及目的地FROM: SHANGHAIPort of Loading & DestinationTO: TORONTO10. 保险Insurance11. 付款方式Ter

6、ms of PaymentTHE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WARRISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P .I.C.C. DATED 1/1/1981.THE BUYER SHALL OPEN THOUGH A BANKACCEPTABLE TO THE BEFORE APRIL 10,2009 VALID FOR NEGOTIATION IN C

7、HINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12.备注RemarksThe BuyerNEO GENERALTRADING CO.(signature)The SellerDESUN TRADINGCO.,LTD.(signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3 CANADA CONFIRMATION OF TELEX/CABLE PER-ADVI

8、SEDTELEX NO. 4720688 CADATE:APR 8, 2009PLACE:VANCOUVERIRREVOCABLECREDITDOCUMENTARYCREDIT NUMBER: 09/0501-FCTADVISING BANK'S REF. NO.ADVISING BANK:APPLICANT:SHANGHAI ACORPORATION59 HONGKONG ROADFINANCENEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADASHANGHAI 200002, CHINABENEFICIARY:AMOUN

9、T:DESUN TRADING CO.,LTD. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINAEXPIRY DATE: MAY 15, 2009USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS A

10、VAILABLE BY YOUR DRAFTS ATSIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:SIGNED COMMERCIAL INVOICE AND 3 COPIES.PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM. ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMME

11、RCE.FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED " FREIGHT PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910.INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT CIF OF INV

12、OICE VALUE COVERING: INSURANCE CARGOBENEFICIARY ' S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THEAPPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS1511DS2201DS4504DS512030-PIECE DINNERWARE AND

13、 TEA SET, 544ETS20-PIECE DINNERWARE SET, 800SETS,45-PIECE DINNERWARE SET, 443SETS95-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009. FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOLATESTPARTIALTRANSSHIPMENTVANCOUVERAPRIL 30,2009SHIPME

14、NTSPROHIBITEDPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION.SPECIAL INSTRUCTION: ALL BANKING CHARGES OUTSIDE CANADA

15、ARE FOR ACCOUNT OF BENEFICIARY.ALL GOODS MUST BE SHIPPED IN FOUR 20'CY TO CY CONTAINER AND B/L SHOWING THE SAME.THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY H

16、ANDLING FEE OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREAND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSEE VDRTHTHE REVERSE HERE OF BY NEG. BANK. WE HEREB Y AGRE THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAWN UNDER AND IN COMPLIANCE WITH THE

17、 TERMS OF CREDIT SHALL BE DUL Y HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION)BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.Yours Very Truly,David JoneJoa nne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE信用证审

18、核结果信用 证号09/0501-FCT合 同 号SHDS09027审证1.信用证大小写金额不一致，大写金额错误 结果 (US DOLLARS FORTY SIX THOUSANDNINE HUNDRED AND EIGHTEEN ONL Y), 低于合同金额(USD46980),应为 USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是 USD46918。2. 信用证在加拿大到期(FOR NEGOTIATIONIN APPLICANT COUNTRY)，易产生逾期， 且与合同要求不符，应改在国内到期(FO

19、RNEGOTIATIONINBENEFICIAR YCOUNTRY)。3. 加减保率为 30%( FOR 130 PERCENT OF INVOICE VALUE)，高于合同规定的10%，应 改为(FOR 110 PERCENT OF INVOICE VALUE) o4. 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DS1151 544SETS、DS5120 245SETS ,而合 同中为 DS1151 542SETS、DS5120254SETS 。6. 目的港

20、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2009年3月22日，中国银行江苏省分行通知世 格公司收到NEO公司通过利雅得银行开来的编 号为0011LC123756的信用证电开本。试根据 NEO2009026出口合同对信用证进行审核，指出 信用证存在的冋题并提出具体的改证要求。销货合同编号NO.: 日期DATE:地点 SIGNED IN:NEO2009026 Feb. 28, 2009 NANJING,

21、CHINASALES CONTRACT卖方DESUN TRADING CO., LTD.SELLER:HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363买方NEO GENERAL TRADING CO.BUYER:P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213买卖双方同意以下条款达成交易：This contract Is made by a

22、nd agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.1.品名及规格2.数量3.单价及价格条款4.金额Commodity & SpecificationQuantityUnit Price & Trade TermsAmountCFR DAMMAM PORT, SAUDI ARABIAABOUT1700CARTONSCANNEDMUSRHOOMS PIECES & STEMS 24 TINSX 425 GRAMS NET W

23、EIGHT (D.W. 227GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.1700CARTONSUSD7.80USD13260.00Total:1700CARTONSUSD13260.00允许溢短装，由卖方决定WithMore o r less of shipment allowed at the sellersoption5.总值Total ValueUSD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY6.包装EXPORTED BROWN CARTONPacking7.唛头ROSE BRANDShipping M

24、arks178/2009RIYADH8.装运期及运输方式Time of Shipment & means of TransportationNot Later Than Apr.30, 2009 BY VESSEL9. 装运港及目的地From : SHANGHAI PORT, CHINAPort of Loading & DestinationTo : DAMMAM PORT, SAUDI ARABIA10. 保险Insurance11. 付款方式Terms of Payment12. 备注RemarksTO BE COVERED BY THE BUYER.The Buyers

25、 shall open through a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15day after the date of shipment.The BuyerNEO GENERALTRADING CO.（进口商签字盖章）The SellerDESUN TRADING CO.

26、, LTD.（岀口商签字盖章）2009MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROBASIC HEADERF 01 BKCHCNBJA940 0588 550628APP LI CATION HEADER0 7001057 010320 RJHISARIAXXX 7277 977367 0202

27、13 1557 N*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 USER REF.108:INFO. FROM CI115:SEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT*40 ANON-TRANSFERABLEDOC. CREDIT NUMBER* 200011LC123756DATE OF ISSUE31 C090320APP LI CABLE

28、RULES*40UCP LATEST VERSIONMT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051DATE/PLACE EXPAPPLICANTBENEFICIARYAMOUNTAVAILABLE WITH/BYDRAFTS AT .DRAWEEPARTIAL SHIPMTSTRANSSHIPMENTPORT OF LOADINGPORT OF DISCHARGELATEST SHIPMENTGOODS DESCRIPT.DOCS REQUIRED* 31 D DATE 090505 PLACE CHI

29、NA* 50 NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213* 59 DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363* 32 B CURRENCY USD AMOUNT 13260* 41 D ANY BANK IN CHINA,BY NEGO

30、TIATION42 C SIGHT42 A RJHISARI*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)43 P NOT ALLOWED43 T NOT ALLOWED44 ECHINA MAIN FORT, CHINA44 FDAMMAM PORT, SAUDI ARABIA44 C 09043045 AABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT

31、 USD7.80 PER CARTON.ROSE BRAND.46 ADOCUMENTS REQUIRED:+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE ORIGINAL AND MUST SHOWBREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGESAND TOTAL AMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OFAL RAJHI BANKING AND INVESTME

32、NT CORP , MARKED FREIGHT PREPAID ANDNOTIFY APPLICANT, INDICATING THE FULL NAME, ADDRESS AND TEL NO. OFTHE CARRYING VESSEL'S AGENT AT THE PORT OF DISCHARGE.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUSTMT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700BE MANUALLY SIGNED.+

33、INSPECTION AND QUARANTINE OF THE PEOOPLES REP . OF CHINA) STATING GOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF ORIGIN丄T.STATING THE NAME OF THE MANUFACTURERS OF PRODUCERS AND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.+ THE PRODUCTION DATE OF THE GOODS NOT TO BE EARLIER THAN HALF MONTH AT TI

34、ME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.+ SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT COMPANY'S CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKIN

35、GAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERING ALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES.DD. CONDITIONS47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OF DOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITH DISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT. PAYMENT UNDER THE GOODS WERE APPROVED BY SAUDI GOVERNMENT LAB.CHARGES71 BALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFIC