《外贸单证》参考答案

1、恒信公司出口案实验实验一 参考答案1、信用证分析单 开证行DEUTSCHE BANKFILIAL HANNOVER开证日期060802信用证编号384010021947申请人GLOBLE TRADING UM GMBHM00SFELDSTRABE 9685238 PETERSHAUSEN，W-GERMANY受益人EVERTRUST IM PAND EXP .C0.LTDR00M 203，WORLD TRADE CENTER277 WU XING ROADSHANGHAI,CHINA合同号码N0.KH-SPTSC38通知行BANK OF CHINA SHANGHAI BRANCH 50 HUQI

2、U RD，SHANGHAI CHINA 保兑行WITHOUT议付行ANY BANK,IN CHINA信用证金额USDl813900增减幅度有效期060905 到期地点CHINA汇票付款人DEUTSCHE BANKFILIAL HANNOVER汇票付款期限60 DAYS SIGHT汇票金额装运港SHANGHAI,CHINA目的港HAMBURG GERMAN装运期限060830可否转船NOT ALLOWED可否分批装运NOT ALLOWED运输标志KD-SPTSC08/SPORTARHAMBURG/C/N0.1-UP交单日WITHIN IN 14 DAYS AFTER THE DATE OF SH

3、IPMENT BUT WITHIN THE VALIDITYY OF THE CREDIT货物描述1700 SETS 0F DUMBBELLART N0G661010KGS AT PRICE OF USD 12,06SETTOAL AMOUNT：USD 20502.00CIF HAMBURG GERMAN (INCOTERMS 2000 AS PER S/C N0.KH-SPTSC38单据名称提单发票装箱单重量单保险单产地证FORMA寄单证明寄单邮据寄样证明寄样邮据检验证明单据份数全套3份3份1套1套1套1套运输单据抬头TO THE ORDER OF BENEFICIARY或者TO THE O

4、RDER OF EVERTRUST IM PAND EXP .C0.LTD保险险种ALL RISKS AND WAR RISK通知APPLICANT AND ISSUINGBANK或者DEUTSCHE BANKFILIAL HANNOVERAND GLOBLE TRADING UM GMBH加成率无赔款地点无运费支付FREIGHT PREPAID特别事项1 INSPECTION SHALL BE EFFECTED BEFORE SHIPMENT BY THE BENEFICIARY AND RELEVANT REPORTS OR CERTIFICATES SHALL BE ISSUED BY

5、GEORGE SMITHS INSPECTION AGENT OR INSPECTOR APPROVED BY THE APPLICANT2. ALL DOCUMENTS MUST QUOTE THE NUMBER OF THIS LETTER OF CREDIT2、对照合同审核信用证，列出不相符之处。序 号存 在 问 题修 改142C DRAFTS AT 60 DAYS SIGHTDRAFTS AT 30 DAYS SIGHT246AINSURANCE POLICY / INSURANCE MADE OUT FOR USD 20502,90INSURANCE POLICY IN DUPLIC

6、ATE SHALL COVERING THE AMOUNT “FOR TOTAL INVOICE VALUE PLUS 10%”331D DATE OF PLACE OF EXPIRY060905CHINADATE OF PLACE OF EXPIRY060920（060919或者060921）444C LATEST DATE OF SHIPMENT060830LATEST DATE OF SHIPMENT060904（或者060905或者060903）559 BENIFICIARYEVERTRUST IMP. AND EXP.C0.LTDBENIFICIARYEVERTRUST IMP. A

7、ND EXP.CO.LTD646A INSPECTION SHALL BE EFFECTED BEFORE SHIPMENT BY THE BENIFICIARY AND RELEVANT REPORTS OR CERTIFICATES SHALL BE ISSUED BY GEORGE SMITHS INSPECTION AGENT OR INSPECTOR APPROVED BY THE APPLICANT THE APPLICANT RESERVES THE RIGHT T0 RE-INSPECT TE GOODS AT THE DESTINATION PORT.THE INSPECTI

8、ON OF QUANTITY SHOULD BE EFFECTED BEFORE SHIPMENT BY THE BENIFICIARY. RELEVANT DOCUMENTS OR CERTIFICATES ARE REQUIETED TO BE ISSUED BY SHANGHAI IMPORT AND EXPOET COMMODITY INSPECTION BUREAU OR SPECIFIC INSPECTOR ACCEPTED BY THE BENIFICIARY. MEANWHILE, THE APPLICANT RESERVES THE RIGHT OF RE-INSPECTIO

9、N AT THE DESTINATION PORT.其他资料： 恒 信 进 出 口 有 限 公 司ADD:ROOM 203, WORLD TRADE CENTER, TEL: 86-21-64331255277 WU XING ROAD,SHANGHAI CHINA FAX: 86-21-64331256-TO：GLOBE TRADING UM GMBH Aug .4,2006Dear Sirs，We are very glad to receive your LC No.384010021947，but we are quite sorry tofind that it contains s

10、ome discrepancies with the SC. Please instruct your bank to amendthe LC as quickly as possibleThe LC is to be amended as follows：1The credit is amended to be available for 30 days sight draft2Insurance policy in duplicate shall covering the amount“for total invoice valueplus 10.”3Time of shipment an

11、d expiry date of the credit has to be extended to Sept.4th andSept. 20th in China respectively4The name of Beneficiary shall be“EVERTRUST IMP. AND EXP. CO.LTD”5The inspection clause has been amended to read as“Inspection of quantity shouldbe effected before shipment by the beneficiaryRelevant docume

12、nts or certificates arerequired to be issued by Shanghai Import and Export Commodity Inspection Bureau orspecific inspector accepted by the BeneficiaryMeanwhile，the Applicant reserves theright of reinspection at the destination portPlease amend the LC accordinglyYours faithfully，Manager不久，收到银行改证通知书及

13、信用证修改书如下:BANK OF CHINA SHANGHAI BRANCHADDRESS： 50 HUOIU ROADCABLE：CHUNGKUOTELEX：33062 BOCSH E CNSWIFT：BKCHCMBJ300PHONE：AX：国银行BANK OF CHINA修改通知书Notification of AmendmentTo: 致EVERTRUST IMPEXPCOLTDROOM 203，WORLD TRADE CENTER, 277 WU XING ROAD,SHANGHAI,CHINAWHEN CORRESPONDING N

14、O.9711-01PLEASE QUOTE OUR REF.NOIssuing Bank 开证行DEUTSCHE BANKFILIAL HANNOVERTransmitted to us through转递行 REF NO.L/C NO信用证号384010021947DATED开证日期August 2，2006Amount金额USDl813900EXPIRY PLACE有效地LOCALEXPIRY DATE效期2006/0905TENOR期限30DAYSCHARGE未付费用RMB 30000CHARGE BY费用承担人BENERECEIVED VIA来证方式AVAILABLE是否生效TEST/

15、SIG抵押是否相符CONFIRM我行是否保兑SWIFTVALIDYESNOAMENDNO修改次数1AMEND DATE修改日期20060806INCREASE AMT增额USD000DECREASE AMT减额USDO00DEAR SIRS，迳启者：WE HAVE PLEASURE IN ADVISING YOU THAT WE HAVE RECEIVED FROM THE AM BANK A(NAMENDMENT TO THE CAPTIONED LC，CONTENTS OF WHICH ARE AS PER ATTACHED SHEET(S兹通知贵司。我行自上述银行收到修改一份，内容见附件

16、。THIS AMENDMENT SHOULD BE ATTACHED TO THE CAPITIONED LC ADVISED BY US，OTHERWISE，THE BENEFICIARY WILL BE RESPONSIBLE FOR ANY CONSEQUENCES ARISING HEREFROM.本修改须附于有关信用证，否则，贵公司须对此而产生的后果承担责任。REMARKS：备注：2006/08/06THIS L/C CONSISTS OF TWO SHEET (S ,INCLUDING THE COVERING LETTER AND ATTACHMENT(S本信用证连同面函及附件共

17、 2 纸。KINDLY TAKE NOTE THAT THE PARTIAL ACCEPTANCE OF THE AMENDMENT IS NOT ALLOWED。本修改不能部分接受。THIS AMENDMENT IS ADVISED SUBJECT TO ICC UCP PUBLICATION NO500本修改之通知系遵循国际商会跟单信用证统一惯例第500号出版物办理。YOURS FAITHFULBANK OF CHINA中国银行上海分行信用证修改书*RECEIVED MESSAGE* 6-AUG-2006 09:30 page no:5321Status ：MESSAGE DELIVERE

18、DStation ： 1 BEGINNING OF MESSAGE-RCVD *FIN/SessionOSN ：F0l 6036 942305RCVD *Own Address ：COMMONSHADLN BANK OF CHINA HANGHAI RCVD * BRANCH 50 HUQIU RD,SHANGHAI RCVD * CHINARCVD *Output Message Type ：700 ISSUE OF A DOCUMENTARY CREDIT RCVD *Input Time :1401RCVD *MIR ：060802DEUTGEBKAxxx5737638647RCVD *

19、Sent by ：AYUDTHBKA××× DEUTSCHE BANKRCVD * FILIAL HANNOVERRCVD *Output DateTime ：060806/0945RCVD *Priority ：NormalRCVD *-RCVD *20/ SENDERS REFERENCE RCVD * 384010021947RCVD *21/ RECEIVERS REFERENCERCVD * NON REFRCVD *52A/ IEEUING BANKRCVD * DEUTSCHE BANKRCVD * FILIAL HANNOVERRCVD *31C/

20、 DATE OF ISSUERCVD * 060802RCVD * 02-AUG-2006RCVD *30/ DATE OF AMENDMENTRCVD * 060806RCVD * 06-AUG-2006RCVD *26E/ NUMBER OF AMENDMENTRCVD * lRCVD *59/ BENEFICIARYNAME&ADDRESSRCVD * ROOM 203，WORLD TRADE CENTER，RCVD * 277 WU XING ROAD,RCVD * SHANGHAI,CHINARCVD *79/ NARRATIVERCVD * 1-READ IN FIELD

21、20 UNDER DATE AND PLACE OF EXPIRY AS 060920/20，SEP，2006RCVD * 2-READ IN FIELD 59 UNDER BENEFICIARYNAMEADDRESS ASRCVD * EVERTRUST IMPAND EXPCOLTDRCVD * ROOM 203，WORLD TRADE CENTER，RCVD * 277 WU XING ROADRCVD * SHANGHAICHINARCVD * 3-READ IN FTELD 42C UNDER DRAFTS ATAS 30 DAYS SIGHTRCVD * 4-READ IN FIE

22、LD 44C UNDER LATEST DATE OF SHIPMENT AS 060904 04 SEP 2006RCVD * 5-IN FIELD 46A DOCUMENTS REQUIRED，DELETE：RCVD * +INSPECTION SHALL BE EFFECTED BEFORE SHIPMENT BY THE BENEFICIARYRCVD * AND RELEVANT REPORTS OR CERTIFICATES SHALL BE ISSUED BY GE0RGERCVD * SMITHS INSPECTION AGENT OR INSPECTOR APPROVED B

23、Y THE APPLICANTRCVD * THE APPLICANT RESERVES THE RIGHT TO RE-INSPECT TE GOODS AT THERCVD * DESTINATION PORTRCVD * ADD：+INSPECTION SHOULD BE EFFECTED BEFORE SHIPMENT BY THERCVD * BENEFICIARYRELEVANT DOCUMENTS OR CERTIFICATES ARE REQUIREDRCVD * TO BE ISSUED BY CCIC SHANGHAI COLTDOR SPECIFIC INSPECTORR

24、CVD * ACCEPTED BY THE BENEFICIARYMEANWHILE，THE APPLICANTRCVD * RESERVES THE RIGHT OF RE-INSPECTION AT THE DESTINATION PORTRCVD * 6-READ INSURANCE CLAUSE IN FIELD 46A UNDER DOCUMENTS REQUIRED ASRCVD * +INSURANCE POLICYCERTIFICATE MADE OUT FOR TOTAL INVOICE VALUERCVD * PICC DATED l1/1981RCVD * RCVD *

25、RCVD * ALL OTHER TERMS AND CONDITIONS REMAIN UNCHANGEDRCVD *RCVD *RCVD *-RCVD *MAC Authentication CodeRCVD * 6588FBA5RCVD *CHK: CheckSumRCVD * 4DAF2B97D6DCRCVD *-RCVD *SAC SWIFT Authentication CorrectRCVD *CCP P: CBT Primary CopyRCVD *-User requested copy from OMHQ实验二 托运订舱参考答案商业发票填制如下：C O M M E R C

26、I A L I N V O I C E1SELLEREVERTRUST IMP.AND EXP.CO.LTDROOM 203,WORLD TRADE CENTER,277 WU XING ROAD,SHANGHAI,CHINA3 INVOICE NO.KH-SPTINV014INVOICE DATE 1-Sep-06 5 L/C NO. 3840100219476 DATE3-Aug-06 7 ISSUED BYDEUTSCHE BANK 2BUYER GLOBLE TRADING UM GMBH MOOSFELDSTRABE 96 85238 PETERSHAUSEN,W.GERMANY8

27、CONTRACT NOKH-SPTSC289 DATE30-Jul-0610 FROM SHANGHAI，CHINA11 TOHAMBURG，GERMAN12SHIPPED BY13PRICE TERMCIF HAMBURG，GERMAN14MARKS 15DESCRIPTION OF GOODS 16QTY. 17UNIT PRICE 18AMOUNTKD-SPTSC08 DUMBBELL CIF HAMBURG，GERMAN SPORTAR - HAMBURG ART NO.G661010KGS 1 700 SETS US$10.67 US$18 139.00 C NO.1-1700 =L

28、/C NO:384010021947 TOTAL US$18 139.00 = 23ISSUED BY 24SIGNATURE 3 copies 装箱单填制如下：P A C K I N G L I S T1SELLEREVERTRUST IMP.AND EXP.CO.LTDROOM 203,WORLD TRADE CENTER,277 WU XING ROAD,SHANGHAI,CHINA3 INVOICE NO.KH-SPTINV014INVOICE DATE 1-Sep-065）FROMSHANGHAI，CHINA6）TO HAMGBURG，GERMANTOTAL PACKAGES ( I

29、N WORDSSAY ONE THOUSAND AND SEVEN HUNDRED SETS ONLY2BUYER GLOBLE TRADING UM GMBH MOOSFELDSTRABE 96 85238 PETERSHAUSEN,W.GERMANY8 MARKS&NOS.KD-SPTSC08 SPORTAR HAMBURG C NO.1-1700 9 10 11 12 13 14 15C/NOSNOS.&KINDS OF PKGS ITEM QTY.(pes G.W.(kg N.W.(kg MEAS(l一1700 1700 CARTONS DUMBBELLIN ONE 2

30、0 FEET CONTAINER ART NO.G661010KGS1 700 17 000 17 000 25.00L/C NO：384010021947=TOTAL 1700 CTNS 1 700 17 000 17 000 25.0016ISSUED BY17SIGNATURE 3COPIES 订舱委托书填制如下：公司编号 BOX02出口货物订舱委托书 日期 2006年8月20日1发货人EVERTRUST IMP AND EXP.CO.LTD.ROOM 203，WORLD TRADE CENTER, 277 WU XING ROAD,SHANGHAI,CHINA4信用证号码：384010

31、0219475开证银行：DEUTSCHE BANK 6合同号码：KH-SPTSC287成交金额：US$18 139. 008装运口岸：SHANGHAI，CHINA9目的港： HAMBURG,GERMAN2收货人THE ORDER OF SHIPPER10转船运输：NO11分批装运：NO12信用证效期：2006.9.2013装船期限：2006-9-4 14运费：PREPAID 15成交条件：CIF HAMBURG，GERMAN16公司联系人 17电话/传真 643312553通知人GLOBLE TRADING UM GMBHMOOSFELDTRABE 9685238 PFRERSHAUSEN，W

32、-GERMANY DEUTSCHE BANK HLIAL HANNOVER 18公司开户行：中国银行19银行账号 7938724375 20特别要求21 22 23 24 25 26 27 28 标记唛码 货号规格 包装件数 毛重(kgs 净重(kgs 数量 单价(US$ 总价(US$ClF HAMBURG,GERMANKD-SPTSC08 DUMBBELL 1700CTNS 17000 17000 1700SETS US$10.67 US$18 13900SPORTAR ART NO.G6610-10KGSHAMBURGCNO.1-170029 总件数 30 总毛重 31总净重 32总尺码

33、33总金额1700 CTNS IN ONE 20CONTAINER 17 000KGS 17 000KGS 25 TOTAL USD 18139.0034备注 TOTAL:ONE THOUSAND SEVEN HUNDRED CARTONS实验三 出口报关出口货物报关单填制如下：中华人民共和国海关出口货物报关单预录入编号：089635495 海关编号：089635495出口口岸吴松海关备案号出口日期2006.09.04申报日期2006.09.01经营单位恒信进出口有限公司3101935046运输方式江海运输运输工具名称YI XIANG/V12提单单号KH-SPTBL01发货单位 恒信进出口有限

34、公司贸易方式一般贸易 0110征免性质一般征税结汇方式 信用证许可证号运抵国（地区）德国指运港汉堡境内货源地上海批准文号 0878599成交方式CIF运费USD1950.00保费RMB1538.37杂费合同协议号 KH-SPTSC28 件数1700包装种类纸箱毛重（千克）17000净重（千克）17000集装箱号 LXLU56087123随附单据 生产厂家上海吴淞体育用品厂标记唛码及备注KD-SPTSC08/SPORTAR/HAMBURG/C/NO.1-UP项目 商品编号 商品名称、规格型号 数目及单位 最终目的国 单价 总价 币制 征免1.9506990000 哑铃 1700套 德国 10.6

35、700 18139.00 USD 照章征税17000.000千克 美元税费征收情况录入员 录入单位兹声明以上申报无讹并承担法律责任海关审单批注及其放行日期（签章）审单 审价报关员 王涛 申报单位（签章）单位地址 上海吴兴路277号 恒信进出口有限公司邮编 电话64331255 填制日期 2006.09.01征税 统计 查验 放行签发关员：李丰签发日期：2006-09-10实验四 出口货物投保出口货物投保单填写如下：海运出口货物投保单1保险人： 中国人民保险公司 2被保险人：3标记 4包装及数量5）保险货物项目6）保险金额 KD-SPTSC08SPORTARHAMBURGCNO.1-170017

36、00 CTNS1X20container Dumbbell/ART NO.G6610-10KGSUS$19952.907总保险金额：UNITED STATES DOLLARS NINETEEN THOUSAND NINE HUNDRED FIFTY TWO AND NINETY CENTS ONLY8运输工具： (船名 (航次 9装运港 10目的港HAMBURG,YI XIANG V.307 SHANGHAI，CHINA GERMAN11投保险别: 12货物启运日期：4-Sep-06OCEAN MARINE CARGO CLAUSESALL RISKS AND WAR RISK AS PER

37、CIC OF PICC DATED 11198113投保日期： 30-Aug-06 14投保人签字发出装船通知装运通知书制作如下：恒 信 进 出 口 有 限 公 司EVERTRUST IMP.AND EXP-CO.LTDTel：86-21-64331255 Fax：86-21-64331256ADD：ROOM 203,WORLD TRADE CENTER,277 WU XING ROAD,HANGHAI,CHINATO：GLOBLE TRADING UM GMBH DATE：5-Sep-2006MOOSFELDSTRABE 96 85238 PETERSHAUSEN，W-GERMANYSHIP

38、PING ADVICESC NO： KH-SPTSC28LC NO： 384010021947BL NO： KHSPTBL0lGOODS： DUMBBELLART NO.G6610-10KGSVALUE (US$： 18139.00QUANTITY： 1700 SETSPACKAGES： one 20containerG.W.(KGS.： 17000N.W.(KGS.： 17000MEAS(： 25.000VESSEL： YI XIANG V307FROM： SHANGHAI,CHINATO： HAMBURG,GERMANETD： 4-Sep-2006ETA： 29-Sep-2006BEST

39、REGUARDS实验五 出口单据制作及审核1、提单：提单填制如下。BILL 0F LADINGShipperEVERTRUSTIMP.ANDEXP.CO.LTDROOM 203,WORLD TRADE CENTER，277 WU XING ROAD,SHANGHAI,CHINABL No：KH-SPTBL01BILL 0F LADING中 国 远 洋 运 输 公 司CHINA OCEAN SHIPPING COMPANYConsigneeTHE ORDER OF SHIPPERNotify PartyGLOBLE TRADING UM GMBHMOOSFELDSTRABE 9685238 PE

40、TERSHAUSEN, W-GERMANYDEUTSCHE BANK FILlAL HANNOVER*Pre carriage byPlace of ReceiptSHANGHAI, CHINA CYOcean Vessel Voy. NoYIXIANG V. 307port of LoadingSHANGHAI，CHINAPort of discharge*Final destinationHAMBURG, GERMANFreight payable atNumber original BsL3/3Marks and Numbers Number and kind of packages;

41、Description Gross weight Measurement KD-SPTSC08 1700 SETS OF DUMBBELL 17000 KGS 25 CBMSPORTAR /ART NO.G6610-10KGSHAMBURG C L/C NO.384010021947NO.1-UP SHIPPERS LOAD COUNT AND SEALFREIGHT PREPAIDCONTAINER NO. YX307HG56087/ SEAL 0085795624 TOTAL PACKAGES(IN WORDS SAY ONE THOUSAND AND SEVEN HUNDRED SETS

42、 ONLYFREIGHT and charges PREPAIDPlace and date of issue4 SEP 2006 SHANGHAI Signed for the Carrier COSCO SHANGHAI陈紫冰*Applicable only when document used as a Thought Bill of Lading2、原产地证：原产地证填制如下。1.ExporterEVERTRUST IMP.AND EXP.CO.LTDROOM 203,WORLD TRADE CENTER R.277 WU XINGROAD，SHANGHAI，CHINACertific

43、ate No：456879141653CERTIFICATE OF ORIGINOFTHE PEOPLES REPUBLIC OF CHINA2.ConsigneeGLOBLE TRADING UM GMBHMOOSFELDSTRABE 9685238 PFRERSHAUSEN,W.GERMANY3.Means transport and routeFROM SHANGHAI,CHINA TO HAMBURG,GERMAN BY SEA5.For certifying authority use only4.Country /region of destinationHAMBURG，GERMA

44、N6.Marks and numbers 7.Number and kind of packages; description of 8.H.S.Code 9.Quantity 10.Number and dategoods of invoicesKD-SPTSC08 1700 SETS OF DUMBBELL 9506990000 1700 SETS KH-SETINV0lSPORTAR /ART NO.G6610-10KGS 17000KGSHAMBURG ONE 20 CONTAINERCNO.1-UPCONTAINER NO.YX307HG56087S/C NO.: SPT-KHLC2

45、8* 11.Declaration by the exporterThe undersigned hereby declares that the above details andstatements are correct, that all the goods were produced inChina and that they comply with the Rules of Origin of thePeoples Republic of ChinaEVERTRUST IMP. AND EXP. CO.; LTD李 勤 昌SHANGHAI，SEP. ,3,2006 李 勤 昌Pla

46、ce and date，signature and stamp of authorized signatory12CertificationIt is hereby certified that the declaration by the exporter is correct SHANGHAI, SEP,2,2006王 晓 玲Place and date，signature and stamp of certifying authority3、保险单：正本保险单如下。PICC 中国人民财产保险股份有限公司PICC Property and Casualty Company LTD.总公司设

47、于北京 一九四九年创立Heed Office Beijing Established in 1949货物运输保险单 CARGO TRANSPORTATION INSURANCE POLICY提单号 (B/L No. KH-SPTBL01 保险单号合同号 KH-SPTSC38 (Policy No. PYIE200621806548745发票号 KH-SPTINV01信用证号 384010021947被保险人(Insured : EVERTRUST IMP. AND EXP. CO. LTD中国人民财产保险股份有限公司(以下简称本公司根据被保险人要求，以被保险人向本公司缴付约定的保险费为对价，按

48、照本保险单列明条款承包下述货物运输保险，特订立本保险单。THIS POLICY OF INSURANCE WITNESSES THAT PICC PROPERTY AND CASUALTY COMPANY LTD. (HEREINAFTER CALLED “THE COMPANY” AT THE REQUEST OF THE INSURANCED AND IN CONSIDERAION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURANED，UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED BELOW.标记MARKS& NOS数量及包装 QUKNTITY保险货物项目 GOODS 保险金额AMOUNT INSUREDKD-SPTSC08SPORTAR HAMBURGC