第1部分 信用证审核

1、第一部分 信用证审核PAGE 第 PAGE 10 页 共 NUMPAGES 10 页把第熬一阿部分 鞍信用证案审核第一套一、审证资料1合同扮销售合同啊SALES C办ONTRACT澳Contrac翱t No.:敖S蔼T0八9E0疤3白2捌0斑Date:摆Mar. 20盎, 200唉9疤Signed 版at:斑Shangha癌i疤Seller:阿Buyer:碍SHANGHA爸I TOOL 奥IMPORT 败& EXPOR氨T CO., 扮LTD.芭MAMUT E耙NTERPRI蔼SESAV扮31, 案GANXIAN坝G ROAD澳 啊SHANGHA敖I把, 板CHINA摆TARRAGO傲NA熬

2、75-3ER熬, 爸BARCELO巴NA笆, 爸SPAIN啊Tel: 02佰1-65756八156绊,笆 Fax: 0霸21-6575稗6155稗Tel: 02办4-4536-按2453佰,背 Fax: 0奥24-4536绊-2452吧This co盎ntract 邦is made岸 by and懊 betwee罢n the S跋ellers 皑and Buy扮ers, wh哎ereby t奥he sell佰ers agr暗ee to s哀ell and伴 the bu拔yers ag肮ree 拌to buy澳 跋the und翱er把 蔼mention瓣ed good霸s accor跋din

3、g to吧 the co扮ndition柏s stipu凹lated b般elow:氨Commodi扮ty and 半specifi挨cations败Quantit邦y癌Unit Pr案ice罢Amount摆HAND TO案OLS翱FOB 懊SHANGHA败I背9pc Ext佰ra Long案 Hex Ke版y Set捌1200SET哀S拌USD1.76暗USD2112拌.00艾8pc Dou岸ble Off邦set Rin班g Spann扮er矮1200SET矮S挨USD3.10懊USD3720捌.00唉12pc Do八uble Of百fset Ri疤ng Span鞍ner背800SETS跋

4、USD7.50摆USD6000安.00败12pc Co爱mbinati傲on Span爸ner岸1200SET碍S哎USD3.55板USD4260扳.00啊10pc Co绊mbinati叭on Span袄ner白1000SET艾S啊USD5.80啊USD5800袄.00背AS PER 爸PROFORM拜A碍 INVOIC般E NO. 2按00肮9按03暗10八 DATED 邦MARCH 1碍0, 200扒9叭TOTAL:爱5400SET暗S般USD2189安2.00挨Packing摆:暗8pc Dou肮ble Off哀set Rin背g Spann扳er笆Packed 埃in 1 pl袄ast

5、ic c隘arton o芭f 16 se绊ts each坝;拌9pc Ext懊ra Long伴 Hex Ke懊y Set, 伴12pc Co碍mbinati艾on Span败ner and哎 10pc C皑ombinat背ion Spa罢nner伴Packed 扳in 1 pl百astic c啊arton o傲f 10 se鞍ts each唉;叭12pc Do爱uble Of凹fset Ri胺ng Span般ner颁Packed 岸in 1 pl把astic c岸arton o爸f 8 set唉s each.傲Total p背acked i啊n 俺40蔼 contai懊ner哎.俺Delive

6、r唉y from 俺SHANGHA爱I巴, 伴CHINA把 班to 白BARCELO哀NA傲, 鞍SPAIN扒Shippin敖g Marks败: 绊 M. E跋 搬 肮 按BARCELO鞍NA霸 八 版 哀C/NO. 1邦-UP靶Time of傲 Shipme隘nt: 扳On or b稗efore M背AY 10, 颁200跋9扒Partial艾 shipme般nt: 奥Not all吧owed扮Transsh瓣ipment:暗 佰Allowed搬Terms o版f 袄Payment袄:巴 哎By阿 100% C碍onfirme艾d 氨and 昂Irrevoc氨able L搬etter o爱f

7、 白C邦redit t瓣o be av办ailable柏 at皑 肮sight熬 鞍draft懊s, to扒reach颁 the se般ller挨 碍before 扒10 Apr 凹2009爱.爸 霸The cre哀dit罢 must m巴ention 拔this co拜ntract 挨and pro坝forma i瓣nvoice 按number熬 把and 蔼advised安 throug扮h肮 拜Bank of颁 瓣China疤 肮Shangha埃i叭 Branch敖. All b氨anking 百charges昂 outsid啊e坝 皑the iss案uing ba稗nk俺 are 笆f

8、or 搬the邦 accoun八t of 罢the sel矮ler艾. 跋Arbitra案tion:敖 Any di颁spute a懊rising 挨from th啊e execu扳tion of半 or in 跋connect跋ion wit袄h this 疤contrac疤t shall笆 be set扮tled 吧A阿micably癌 throug奥h爱 negoti耙ation. 耙In case熬 shall 耙then be办 submit摆ted to 袄China I耙nternat傲ional E把conomic敖 耙& Trade挨Arbitra八tion Co颁mmiss

9、io暗n in 暗Shangha稗i颁 for ar肮bitrati瓣on in a伴ccordan凹ce with绊 its ar伴bitrati捌on 办rules. 般The arb肮itratio隘n瓣award i阿s final拌 and bi袄nding u稗pon bot办h parti办es. The阿 fee fo瓣r arbit靶ration 斑shal叭l be 拌borne b傲y losin熬g party爱 unless上海工具进出口有限公司芭otherwi挨se awar爸ded.碍The Sel耙ler:MANUTENTERPRISESAV哎The Buy坝e

10、r懊:癌Shangha颁i Tool 皑Import 奥& Expor芭t Co., 百Ltd.胺MAMUT E癌NTERPRI霸SESAV 瓣 翱 耙 稗 熬 搬李莉敖John Br挨own疤签署翱S阿ignatur扮e2信用证矮SEQUENC百E OF TO跋TAL 芭 *肮27: 1/1背FORM OF扮 D霸OC. CRE俺DIT 哎 *扮40A绊:般 斑IR佰REVOCAB班LE肮DOC. CR扒EDIT NU暗MBER 隘 *20:背 胺9碍31173耙DATE OF颁 ISSUE 案 扒 敖31C办: 0办9瓣0401搬DATE AN邦D PLACE敖 OF EXP挨IRY *3

11、1哎D: DATE胺 0埃9矮05奥25白 PLACE 白CHINA颁APPLICA巴NT 澳 半 *50隘: MAMUT稗 ENTERP巴RISESAV拌TARRAGO艾NA吧 75-3ER搬BARCELO敖NA隘, 埃SPAIN鞍ISSUING凹 BANK邦 扒 暗5懊1A隘: CREDI拜T 罢ANDORR碍A皑ANDORRA百 颁LA 笆VELLA班, 熬ANDORRA叭BENEFIC啊IARY 佰 笆 *59伴: 懊SHANGHA氨I TOOL 坝CO., LT按D百3斑1, 坝GANXIAN班G ROAD唉SHANGHA叭I罢, 百CHINA坝AMOUNT 拔 背 懊 *32B跋:

12、 盎CURRENC摆Y 伴USD颁 案AMOUNT 把2182版9肮.00绊AVAILAB翱LE WITH罢/BY 挨 41D班: ANY B背ANK IN 挨CHINA拌BY NEGO伴TIATION绊DRAFTS 氨AT佰板 笆 耙 暗42C柏: 把AT坝 白30 DAYS败 AFTER 伴SIGHT耙 昂DRAWEE 癌 扒 百 42D翱: CREDI斑T 皑ANDORRA坝ANDORRA拜 颁LA 懊VELLA败, 皑ANDORRA艾PARTIAL八 SHIPME岸NTS 哎 43P罢: 邦ALLOWED癌TRANSSH胺IPMENT 爱 疤 43T:柏 暗NOT 傲ALLOWED爸P

13、ORT OF胺 按LOADING百 埃 扳 44拌E百: 芭SHANGHA班I昂 坝CHINA跋PORT盎 OF 按DISCHAR拔GE靶 百 邦 板 扳44肮F碍: 八BARCELO拔NA搬 扒SPAIN案LATEST 胺DATE OF啊 SHIPME芭NT 翱44C奥: 氨0按9翱0百4班10昂DESCRIP挨TION OF靶 GOODS 拜 奥 岸45A靶:瓣 半HAND TO摆OLS八FOB 摆SHANGHA扳I摆DOCUMEN瓣TS REQU蔼IRED 奥 凹46A俺:昂+SIGNED埃 COMMER昂CIAL IN熬VOICE, 氨1 ORIGI俺NAL唉 AND 4 啊COPIE

14、S昂 板+PACKIN暗G LIST,拔 1 ORIG敖INAL AN皑D 4 COP按IES.班+CERTIF隘ICATE O懊F ORIGI熬N半 GSP 版CHINA跋 FORM A啊+FULL S板ET 啊CLEAN O颁N背 绊BOARD岸 BILL O胺F LADIN霸G胺 扮MARKED耙 凹FREIGHT哀 哎PREPAID岸 八CONSIGN暗ED TO绊 办THE 敖APPLICA柏NT NOTI傲FY THE 办SAME巴PERIOD 奥FOR PRE疤SENTATI扒ON 48败: 捌DOCUMEN捌TS MUST坝 BE PRE罢SENTED 芭WITHIN 暗15氨

15、 DAYS A啊FTER TH芭E盎 唉DATE OF挨 SHIPME皑NT BUT斑 WITHIN氨 THE VA案LIDITY 搬OF THE 般CREDIT俺 胺CONFIRM癌ATION 拜 扒 哀 挨*按49: 按WITHOUT耙ADVISED摆 THROUG挨H 吧 笆57A袄: BANK 敖OF 隘CHINA笆, 柏SHANGHA肮I盎 BRANCH艾CHARGES癌 蔼 扒 71傲B: 扒ALL BAN办KING CH扳ARGES O拔UTSIDE 按SPAIN吧 ARE袄 FOR AC版COUNT O暗F BENEF绊ICIARY二审证要求岸根据肮销售合同资料审稗核上述信用证

16、内背容，找出信用证罢内容的不符点，懊请在下面详细列安出：佰答案：拜（即蓝色文字）拔1稗40A昂，信用证类别错柏，应该是搬CONFIRM坝ED AND 岸IRRE搬VOCABLE熬 安2爱59把，敖受益人名称错，啊应该是矮SHANGHA氨I TOOL 罢IMPORT 啊& EXPOR岸T CO., 拔LTD.肮332B，币暗制金额错，应该佰是美元碍21892昂4半挨42C颁，皑汇票期限错，爱应该是AT S绊IGHT氨5艾43P芭，分批要求错般，应该是NOT扒 ALLOWE按D敖6稗43T，奥转运要求错，爸应该是ALLO拜WED俺7疤袄44C把，最晚装运日错白，应该是090翱510捌8把坝45A爸

17、，绊货物描述漏内容疤，应该加上耙形式发票拔号码八200癌9白03奥10和合同号码背ST09E03笆20靶9斑背46A败，单证要求第条扳，提单中的运费吧支付情况错，应阿该是按FREIGHT耙 摆COLLECT坝10笆挨49昂，颁保兑要求错，把应该加：CON拔FIRMED 柏BY BANK拔 OF 凹CHINA班, 懊SHANGHA败I半 BRANCH第二套一、审证资料1合同笆上海市进出口贸矮易公司凹SHANGHA摆I IMP佰.扮 拌AND翱 EXP氨.跋 颁TRADE 扳CO袄MPANY爱1321 ZH跋ONGSHAN拌 ROAD哀 叭SHANGHA熬I埃, 隘CHINA俺销翱 搬售熬 绊合阿

18、 艾同岸SALES C奥ONTRACT耙TEL: 02八1-65788把877岸S/C NO.阿: 瓣SHE10跋02爸08碍FAX: 02笆1-65788背876拜DATE: 伴FEB鞍. 叭08百, 20袄10稗T癌o:捌TKAMLA 板CORPORA爸TION氨6-7, KA奥WARA MA邦CH懊OSAKA吧, 背JAPAN挨Dear Si芭rs,奥We here翱by conf哀irm hav安ing sol凹d to yo癌u th靶e follo罢wing go癌ods on 鞍terms a岸nd cond坝itions 绊as spec邦ified b氨elow:稗Descr

19、ip吧tions 奥o稗f Goods哎Quantit芭y芭Unit Pr岸ice败Amount艾COTTON 傲BLANKET鞍CIF 疤OSAKA跋ART. NO芭. H666奥500 PCS搬USD5.50跋/PC昂USD2750办.00奥ART. NO隘. HX88哀500 PCS背USD4.50安/PC皑USD2250搬.00罢ART. NO吧. HE21昂500 PCS翱USD4.80坝/PC啊USD2400靶.00巴ART. NO奥. HA56背500 PCS背USD5.20霸/PC瓣USD2600背.00氨ART. NO笆. HH46安500 PCS坝USD5.00矮/PC氨U

20、SD2500拌.00啊TOTAL:白2500PCS傲USD1250拜0.00俺Packed 唉in 250 矮cartons稗Time 奥o斑f Shipm拜ent:办 坝NOT LAT斑ER THAN案 MAR. 1凹6, 20凹10半Loading奥 埃Port埃:隘 办SHANGHA败I哀Destina颁tion:氨 罢 袄OSAKA办 搬 巴Partial邦 Shipme叭nt:扮 拌PROHIBI凹TED唉Transsh拜ipment:八 按PROHIBI安TED靶Payment搬:暗 绊IRREVOC爱ABLE LE摆TTER OF白 CREDIT翱 澳IN SELL斑ER佰S F

21、AVOU碍R AVAIL埃ABLE BY敖 板SIGHT柏 D氨RAFTS吧REMAIN疤 VALIDI板TY FOR 班NEGOTIA暗TION IN唉 佰CHINA懊 氨UNTIL 1扒5 DAYS 艾AFTER T拔HE DATE爸 OF SHI爱PMENT罢Insuran柏ce:傲 FOR 11奥0 PC瓣T OF TH俺E INVOI瓣CE VALU芭E COVER唉ING ALL摆 RISKS 搬A绊S PER C奥IC OF P傲ICC摆Remark:瓣 鞍5 PCT M板ORE OR 唉LESS BO耙TH IN Q佰UANTITY摆 AND AM八OUNT AR百E ALLO

22、W隘ED奥The Buy叭er:绊The Sel把ler:氨TKAMLA 案CORPORA岸TION 板 拌 瓣 瓣 扮 凹Shangha巴i稗 Import叭 唉and百 Export坝 懊T按rade矮 败C八o艾mpanyTKAMLACORPORATION上海市进出口贸易公司哀高田一郎摆 伴童蔼莉安S疤ignatur懊e埃签署2信用证跋SEQUENC扳E OF TO暗TAL 半 *矮27: 1/1拜FORM OF坝 DOC. C肮REDIT 班 *挨40A哀: IRREV按OCABLE氨DOC. CR八EDIT NU捌MBER 摆 *20:版 跋10-懊3416852败DATE OF阿

23、ISSUE 癌 暗 邦31C岸: 稗20癌10敖0败2搬12半DATE AN扮D PLACE吧 OF EXP八IRY *31袄D: 伴DATE 拔20拔10扮03把31癌 PLACE 爸IN 碍JAPAN翱APPLI扮CANT 柏 癌 *矮50: TKA跋MLA COR碍PORATIO矮N柏6-7, KA般WARA MA稗CH般OSAKA稗, 版JAPAN搬ISSUING霸 BANK 绊 艾 挨 阿 邦5邦1A把: 疤FUJI BA捌NK LTD碍OSAKA案, 柏JAPAN袄BENEFIC碍IARY 颁 白 *59耙: 绊SHANGHA傲I颁 IMP. A肮ND EXP.罢 TRADE 艾C

24、O疤MPANY佰1蔼3摆21袄 般ZHONSHA熬N熬G蔼 ROAD巴SHANGHA斑I熬, 皑CHINA翱AMOUNT 爱 坝 扳 *32B佰: CURRE袄NCY USD傲 AMOUN肮T瓣 鞍12邦6扮0板0笆.00扳AVAILAB败LE WITH板/BY 颁 41D板: ANY B敖ANK IN 埃CHINA拌BY NEGO跋TIATION凹DRAFTS 隘AT哎巴 拔 哀 按42C蔼: 稗AT爸 SIGHT 八 败 奥 邦 吧 FOR邦 FULL I斑NVOICE 癌VALUE啊DRAWEE 罢 摆 八 42D翱: 背FUJI BA佰NK LTD叭1013, S按AKULA O板TO

25、LIKIN败GZA MAC柏H半OSAKA摆, 埃JAPAN扳PARTIAL俺 SHIPME爸NTS 唉 43氨P: 安NOT 绊ALLOWED挨TRANSSH靶IPMENT 哎 胺 43T:坝 爸NOT 般ALLOWED澳PORT OF挨 矮LOADING吧 跋 皑 安 44癌E奥: 扮SHANGHA般I阿PORT般 OF 翱DISCHAR昂GE爸 搬 柏44扳F翱: 按OSAKA扮LATEST 柏DATE OF碍 SHIPME拌NT 肮 唉44C敖: 稗2010031案6袄DESCRIP搬TION OF邦 GOODS 伴 霸45A傲: COTTO把N BLANK澳ET碍ART NO.哀 H

26、666 5芭00PCS U敖SD5.50/坝PC班 艾ART NO.啊 HX88 5般00PCS U懊SD4.50/把PC 败ART NO.爸 HE21 5绊00PCS U办SD4.80/板PC 埃ART NO.唉 HA56 5癌00PCS U疤SD5.20/埃PC 靶ART NO.俺 HH46 5搬00PCS U奥SD5.隘2伴0/PC 扳CIF 般OSAKA吧DOCUMEN胺TS REQU背IRED 百 拌46A摆:佰+SIGNED把 COMMER氨CIAL IN疤VOICE扒 IN TRI佰PLICATE半+捌FULL 半SET OF 扳CLEAN O阿N BOARD扮 芭OCEAN B耙ILLS瓣 OF LAD澳ING扮 敖MADE败 板OUT TO 敖ORDER O耙F SHIPP霸ER版 奥BLANK E皑NDORSED蔼 靶FRE