审核信用证题目及答案

1、SALES CONFIRMATIONSellers .Contract No.:HK012TANGSHAN FOREIGN TRADEEXP. CORPORATIONDate :,2021188 JIANSHE ROAD TANGSHAN ,CHINASigned at:TANGSHANBuyers :HONGYANG TRADING CO. LTD., HONGKONG 311 SOUTH BRIDGE STREET,HONGKONGThe undersigned sellers and buyers have agreed to close the following transactio

2、ns according to the terms and conditions stipulated below:Art. No.DescriptionQuantityUnit PriceAMOUNTART NO.P97811ART NO.P97801AIRCONDITIONER(HUALING BRAND)CFR DUBAIHKDHKD20000PCSHKDWith 10 % more or less both in amount an quantity allowed at the seller' s option.Total Value: HKDPacking: 2 PC PE

3、R CARTONTime of Shipment: APR. 30,2021Loading port & Destination: FROM TIANJIN TO DUBAIVIA HONGKONGInsurance: To be effected by sellers for 110% of full invoice value coveringup toonly.Terms of payment:By Irrevocable Letter of Credit to be available by sight draft to reach the sellers before ,20

4、21 and to remain valid for negotiation in China until the 15th day after the foresaid Time of Shipment. The L/C mustspecify that transshipment and partial shipments are allowed.Shipment Marks20000/MADE IN CHINA1 .根据提供的外销合同对信用证进行审核并提出修改信用证的意见.TO: BANK OF CHINA TANG SHAN BRAN CH,CH INA IRREV OCAB LE D

5、OCU MENT ARY CREDI T FOR THE ACCO UNT OF HONG YAN TRADI NG CO, LTD., HONG KONG. 311 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS : WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGNTRADE EXP. CO. 188 WEIGUO ROAD TANGSHAN, A SUM OF AVAILABLE BY THE BENEFICIARY S DRAFT(S) AT SIGHT DRAW

6、N ON APPLICANT BEARING THE CLAUSE:“ DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDITDTAED ISTMARCH,2021 . " ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID .(2) INSURA

7、NCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OCEAN MARINE CARGO CLAUSES AND WAR RISKS DATED 1 st JANUARY , WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA(3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECT

8、IONBUREAU OF THE PEOPLE S REPUBLIC OF CHINA IN TRIPLIC ATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER(HUALING BRAND),10000PCS KW-23GW AND 10000 PCS KW-25GW, PACKING:IN CARTON BOX,50 KILOS NET EACH,CIF DUBAI VIA HONGKONG,PARTIAL SHIPMENT AND TRANSSHIPMENT PROHIBITED. LATEST DAT

9、E FOR SHIPMENT: 30 TH APRIL,2021. EXPIRY DATE:15 TH MAY, PLACE OF OPENER FOR NEGOTIATION. WITH 5 % MORE OR LESS BOTH IN AMOUNT AN QUANTILY ALLOWED AT THE SELLER S OPTION.OTHER TERMS AND CONDITIONS:SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATETO THIS EFFECT IS REQ

10、UIRED.审核结果：(1) HONGYAN误,应为 HONGYANG(2) WEIGUO ROAD JIANSHE ROAD(3) 总金额币别错误,应为 HKEB不是USD(4) 议付地在国外不妥,应改为国内.(5) 转运规定与合同不符,应为 ALLOWEDB不是NOT ALLOWED(6) CIFDUBAI改为 CFRDUBAI 3PC/CARTON改为 2PC PER CARTON(8)溢短装幅度5%昔误,应为10%(9) DRAWN ON APPLICANT 应改为 DRAWN ON US(10) 3天的交单时间太短,建议改为15天(11) CFR术语中应由买方办理保险,因此应删除要求

11、卖方提供保险单的要求2.根据提供的外销合同对信用证进行审核并提出修改信用证的意见.Signed at: Shanghai, ChinaThe undersigned Seller and Buyer have agreed to close the following transactions according to the terms and conditions stipulated bellow:Packing:In CartonsCommodity & SpecificationQuantityPrice TermsUnit PriceAmountSTEEL TAPE RUL

12、ESJH-392W 3IVX 16MMJH-380W 3MX 16MM2000 DOZPAIR500 DOZPAIRCFR ChittagongDOZ PAIRDOZ PAIRUSD7,USD2,USD9,TOTAL AMOUNT:Shipping.Mark:CHITTAGONGTime of During May, 2021shipment:Partial Shipment and Transshipment are allowed.Insurance:To be effected by the buyerTerms of he Buyer shall open through a bank

13、 acceptable to the SellerPayment:an Irrevocable Sight Letter of Credit to reach the Sellers30 days before the month tpf shipment .Valid for negotiation in China until the 15 day after the month of shipment.The Seller:TheSHANGHAI SHENG DA CO., LTDBuyer:ALFAGAENTERPRISELETTER OF CREDITSEQUENCE OF TOTA

14、L27:1 / 1FORM OF DOC. CREDIT40 A:IRREVOCABLEDOC. CREDIT NUMBER20:06660801DATE OF ISSUE31 C:FEBRUARY 24,2021APPLICABLE RULES40 E:UCP LATEST VERSIONDATE AND PLACE OF EXP .31 D:MAY 23,2021 IN BANGLADESHAPPLICANT50:ALFAGA ENTERPRSE26,IMAMGONJDHAKA,BANGLADESHISSUING BANK52 A:AB BANK LIMITEDIMAMGANJ BRANC

15、H,40 IMAMGANJ,DHAKA-1211,BANGLADESHBENEFICIARY59:SHANGHAI DA SENG CO.,LTD.UNIT C 5/F JINGMAO TOWERSHANGHAI,CHINAAMOUNT32 B:CURRENCY HKD AMOUNTAVAILABLE WITH/.BY 41 D:ANY BANK IN CHINA, BY NEGOTIATIONDRAFTS AT.42 C:DRAFTS AT 60 DAYS SIGHTFOR 100PCT INVOICE VALUEDRAWEE42 D:AB BANK LIMITED,IMAMGANJ BRA

16、NCHPARTIAL SHIPMENT43 P:NOT ALLOWEDTRANSSHIPMENT43 T:NOT ALLOWEDLOADING/DISPATCHING/TAKING44 A:ANY CHINESE PORTSFOR TRANSPORT TO44 B:CHITTAGANG SEA PORT,BANGLADESHLATEST DATE OF SHIPMENT44 C:MAY 2,2021DESCRIPT OF GOODS.45 A:TAPE RULES(1)2000 DOZ PAIR MDEL:JH-395WDOCS REQUIREDADDITIONAL CONDITIONDETA

17、ILS OF CHARGESPRESENTATION PERIODCONFIRMATIONSIZE:3M X DOZEN CIF CHITTAGONG(2)500 DOZ PAIR MODEL:JH-386WSIZE:3M X DOZEN CIF CHITTAGONGPACKING:EXPORT STANDARD SEAWORTHY PACKING46 A: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ SIGNED PACKING LIST IN TRIPLICATE+BENEFICIARY S CERTIFICATE STATING THAT ONE

18、SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A HAS BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT .+3/3 PLUS ONE COPY OF CLEAN “ ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENORSED MARKED "FREIGHT COLLECT AND NOTIFY APPLICANT .47 A: +ALL DRAFTS DRAWN HEREUN

19、DER MUST BE MARKEDRAWN UNDERAB BANK LIMITED,IMAMGANJ BRANCH CREDIT DATED FEBRUARY 24,2021 +T/T REIMBURSEMENT IS NOT ACCEPTABLE71 B: ALL BANKING CHARGES OUTSIDE BANGLADESH ARE FOR BENEFICIARY S ACCOUNT72 :DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATEOF ISSUANCE OF THE SHIPPING DOCUMENTS B

20、UT WITHIN THE VALIDITY OF THE CREDIT73 :WITHOUT78: THE AMOUNT AND DATE OF NEGOTIATION OF EACH DRAFT MUST BEENDORSED ON THE REVERSE OF THIS CREDITALL DOCUMENTS INCLUDING BENEFICIAR YS DRAFTS MUST BE SENTBY COURIER SERVICE DIRECTLY TO US IN ONE LOT. UPON OUR RECEIPT OF THE DRAFTS AND DOCUMENTS WE SHAL

21、L MAKE PAYMENT AS INSTRUCTED BY YOU信用证审核结果1 .信用证中的受益人名称59与合同卖方Seller 不符.合同中显示的是 “ SHANGH用HENGACO.,LTD., 而信用证中是 “ SHANGHADASEN CO.,LTD.2 .开证申请人50的地址不符.合同中规定的是“28, IMAMGONJ信用证中那么误为“ 26, IMAMGONJ3 .商品名称不符.合同中买卖的货物 COMMODITY&SPECIFICATION“STEELTAPBRULES,信用证中45A里去|3显示 “ TAPERULES ,缺少 了 “STEEL 字样.4 .商

22、品规格不符.合同中有两种规格：JH-392W和JH-380皿而信用证中显示的是“ JH-395和JS-386W.从对用的数字可以直接发行两者的不 同.5 .单价不符.合同中表格第三列显示的单价是“DOZPAIRCFRCHITTAGONG和 “DOZPAIRCFRCHITTAGON,而信用证45A中贝U显示 “ PER DOZENCIF CHITTAGONG 口 PER DOZEN CIF CHITTAGON G6 .总金额不符.合同中的表格第四列AMOUNT列明的金额是 USD 以美元表示,信用证32B中的金额为 CURRENCY HKD AMOU NT港 币表示,同时数字错误.7 .包装不符

23、.合同规定货物包装为" Packing ： In Cartons "纸箱装, 而信用证中规定 “PACKING:EXPORTTANDARSEAWORTHACKING 出 口标准的适宜海运包装.单纯从使用词汇也可以判断两者的不同.8 .装运期不符.合同规定的期限是2021年5月的任何一天DuringMay,2021,信用证44C规定 " LATESTDATEOFSHIPMET:MAY,2021 最迟装运期为2021年5月2日,这样就比合同规定的装运期足足提 前了 29天.9 .装运港Loading port 不符.合同规定在我国 Shanghai发货,信用 证44A

24、显示 “ANY CHINESE PORTS中国任意口岸.10 .分批和转 运要求不符.合同 中规定的是“ Partial Shipment andTransshipment are allowed. 允许分批和转运,而信用证43P 规定不准分批PARTIAL SHIPMENT:NOT ALLOWED ,43T “TRANSSHIPMENT:NOT ALLOWE凑止车专运.11 .使用的贸易术语和单据要求不符.由于合同使用的是 CFR术语,规定 由买方办理保险手续Insurance: To be effected by the buyer , 所以受益人不需要提交保险单据,而信用证46A中那么显

25、示CIF术语,并且在单据条款中要求受益人提交保险单INSURANCE POLICY,这与合同显然不符.12 .付款期限不符.合同中关于付款条件 Terms of payment 明确规定 采用“Sight Letter of Credit "即期信用证支付,而所开立的信用 证42C中规定的惠普付款时间却是“ DRAFTSAT60 DAYSSIGHT 凭 60天远期汇票支付,明显不符.13 .信用证到期地点不符.合同中付款条件明确规定信用证在我国到期"Valid for negotiation in China ,而信用证31D中显示的到 期地为“ MAY 23,2021 I

26、N BANGLADESH 在孟加拉国到期.以上所有 内容均可以按合同和信用证进行比照找出其差异.14 .所采用的贸易术语和单据显示的内容不符.本合同和信用证采用的是 CFR交易条件,按此条件成交,受益人提交的提单上应注明" FREIGHT PREPAID 或 “FREIGHT PAD,不可显示 “FREIGHT COLLECT15 .根据我国目前有关产地证的规定和做法,对孟加拉国出口时不应使用 GSP FORM叱地证,这种产地证主要用于我国向兴旺国家出口局部产 品的情形.3.根据提供的外销合同对信用证进行审核并提出修改信用证的意见.SALES CONFIMATIONContract

27、No. YM0806009Date: June 05, 2021The Seller: Tianjin Yimei International Corp.Address: 58 Dong li Road Tianjin, ChinaThe Buyer: VALUE TRADING ENTERPRISE, LLCAddress: Rm1008 Green Building KuwaitThis Sales Contract is made by and between Seller and Buyer, whereby the Seller agree to sell and the Buyer

28、 agree to buy the under-mentioned goods according to the terms and conditions stipulated below:SpecificationofGoodsQuantityUnit priceAmountMan s Wind BreakerStyle No. YM082Colour: BlackKhaki2500PCS2500PCSCIFC5 KUWAITPCPCTOTAL5000PCSTOTAL AMOUNT: Say U. S. Dollars Seventy Five Thousand Five Hundred O

29、nly.Packing:20pcs are packed in one export standard carton.Shipping Marks: VALUEORDER NO. A01KUWAITC/No. 1-UPTime of Shipment: Before AUGG. 10, 2021Loading Port and Destination:From Tianjin, China to KuwaitPartial shipment: Not allowedTransshipment: AllowedInsurance:To be effected by the seller for

30、110% invoice valuecovering All Risks and War Risk as per CIC of PICC dated 01/01/1981TermsofBy L/C at 60 days after sight, reaching the sellerPayment:before June 15, 2021,and remainingvalid fornegotiation in China for further 15 days after the effected shipment. L/C must mention this contract number

31、. L/C advised by BANK OF CHINA. All banking charges outside China (the mainland of China) are for account of the Drawee.Documents:+ Signed commercial invoice in triplicate.+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order blank endorsed notifying the ap

32、plicant.+ Insurance Policy in duplicate endorsed in blank.+ Packing List in triplicate.Origin issued by China Chamber of41740,YMEI .TIANJIN,+ Certificate of Commerce.27: SEQUENCE OF TOTAL:40A: FORM OF DOC. CREDIT:20: DOC. CREDIT NUMBER:31C: DATE OF ISSUE:40E: APPLICABLE RULES:31D: DATE AND PLCA OFEXPIRY:51D: APPLICANT BANK:50: APPLICANT:59: BENEFICIARY:32B:CURRENCY CODE,AMOUNT: 41A: AVAILABLE WITH BY:42C: DRAFTS AT ： 42A: DRAWEE:43P: PARTIAL SHIPMENTS:43T: TRANSSHIPMENT:44E:PORTOFLOADING/AIRPORTOFDEPARTURE: 44F