根据合同审核信用证

1、根据合同审核信用证以下是受益人根据合同规定审核来证的实务操作，先看合同，然后根据合同内容审核信用证中与合同不相符的地方。 买卖合同上海茂林贸易有限公司SHANGHAMAOLINTRADECO., LTD.No.97 Maoming Nan Road, Shanghai, P. R. of China销售合同SALE CONTRACTTo:EASTERNTRADINGCOMPANYContract No.:SH2008X82681 WORDFORSTREET,Date:26 AUG., 2008LONDONUNITEDKINGDOMThis sales contract is made betw

2、een the sellers and buyers whereby the seller agree to sell and the buyers agree tobuy the undermentionedgoods according to theterms and conditions stipulatedbelow:Description of GoodsQuantityUnit PriceAmountWOOLLEBLANKETSCIF LONDONART. NO. H666600PCSUSD15.50/PCUSD9300.00ART. NO.HX88600PCSUSD16.30/P

3、CUSD9780.00ART. NO. HE21720PCSUSD18.50/PCUSD13320.00TOTAL:1920PCSUSD32400.005%MOREORLESSAMOUNTANDQUANTITYAREALLOWED.Total amount in words SAYU. S. DOLLARSTHIRTY TWOTHOUSANDOURHUNSREGDNLY.Packing24Pc in one Ctn, total packed in 80Ctns.DeliverySea freight from Shanghai to London allowing partial shipm

4、ents and transshipmentShipping Mark EASTERN2008X826/LONDON/NO.1-80Time of Shipment On or before 15 Oct., 2008By 100 pct irrevocable letter of credit in favour of the Seller to be available by drafts Terms of Payment atsight to open and to reach the seller before 05 Sep., 2008 and to remain valid for

5、negotiation in China until the 15th days after the foresaid time of the shipment. TheL/C must mention this contract number. All banking charges outside U.K are for A/Cof the beneficiary.To be effected by the sellers for 110 pct of the invoice value covering all risks and war risk Insurance ofInstitu

6、te Cargo Clause (A)Documents required1. Signed invoice in triplicate2. Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer3. Insurance policy in duplicate4. Packing list in triplicate5. Certificate of Origin in duplicate issued by a relevant authorityThe SellerTh

7、e BuyerShanghai Maolin Trade Co., Ltd.Eastern Trading Company张三Whuit Brown签署Signature进口国开来的信用证：ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDONCREDIT NUMBER: LOD88095DATE OF ISSUE: 2008.09.01EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.APPLICANT:EASTERN TRADING COMPANY81 WORDFORD STREET,LONDON

8、UNITED KINGDOMBENEFICIARY:SHANGHAI MAOLIN TRADE CORPNO.97 MAOMING NAN ROADSHANGHAI PR. OF CHINAAMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)THECREDITIS AVAILABLEWITH ANY BANK BY NEGOTIATIONDRAFTSAT 30 DAYSAFTERSIGHT FOR FULL INVOICE VALUE DRAWN ON USPARTIAL SHIPMENT: NOT

9、 ALLOWEDTRANSHIPMENT: ALLOWEDPORT OF LOADING: SHANGHAIPORT OF DISCHARGE: LONDONLATEST SHIPMENT DATE: 2008.10.15DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDONART. NO. H666 600PCS USD15.50/PC USD9300.00ART. NO.HX88 600PCS USD16.30/PC USD9780.00ART. NO. HE21 720PCS USD18.00/PC USD12960.00 TOTAL: 19

10、20PCS USD32040.00 AS PER CONTRACT NO.SH2008X806 DOCUMENTS REQUIRED: *SIGNED COMMERCIAL INVOICE IN TRIPLICATE *PACKING LIST IN TRIPLICATE*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT*GSP FORM A CERTIFYINGTHAT THE GOODS ARE OF CHINESEORIGI

11、N ISSUED BY COMPETENT AUTHORITIES*INSURANCEPOLICY/ CERTIFICATEDOVERINGALL RISKSINCLUDING WAREHOUSETOWAREHOUSECLAUSEUP TO FINAL DESTINATIONAT LONDON FOR AT LEAST110 PCTOF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING

12、THE INVOICE VALUE, NUMBER OF PACKAGESGROSSAND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MAR K AS EASTERN 2008X826 LONDON NO.1-80PRESENTATIORERIOD: 10 DAYSAFTERISSUANCEDATEOF SHIPPINGDOCUMENTSBUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION: WITHOUTINSTRUCT

13、IONS:THIS CREDIT IS SUBJECTTO UNIFORM CUSTOMS A PRACTICEFOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTSBY REGISTEREIAIRMAIL DIRECTTO US IN TWO CONSECUTIVH.OTS.UPON RECEIPTOF THE DRAFTSAND DOCUMENTSIN ORDER,WE WILL REMIT THE PROCEEDSAS INSTRUCTED BY THE NEGOTIATING BANK.经审核，信用证存在以下问题：1 .合同规定信用证有效期为装运日后15天，即2008年10月30日，而信用证为2008年10月20日；2 .根据合同信用证的到期地点不应在英国，而应在中国。3 .受益人名称与合同有差异，名称应为“CO.”，而不是“ CORP 04 .信用证金额大小写都有误，应是32400美元，SAYU. S. DOLLARSTHIRTYTWO THOUSAND FOUR HUNSRED ONLY5 .根据合同中汇票期限应为即期，而信用证错为见票后30天远期。6 .根据合同，可以分批装运，信用证错为不可以分批。7 .根