实验4不可撤销保兑信用证

1、案例背景资料业务操作参考资料一.交易双方卖方：上海体育用品进出口公司SHANGHAISPORTINGGOODSIMP.&EXP.CORPAddress:215HUQIUROADSHANGHAICHINATELNO:(86)-FAXNO:(86)-公司在中国银行的开户账号：5519439598625987456买方：PETRRCO国际贸易公司PETRRCOINTERNATIONALTRADINGCO.Address:1100SHEPPARDAVENUEEASTSUITE406WILLOWDALEONTARIO,CANADAM2K2W2TELNO：(+01)8869FAXNO：(+01)8867公

2、司在加拿大皇家银行的开户账号：366548962558966585558二.背景上海体育用品进出口有限公司是一家专营体育用品的公司，近日与加拿大的PETRRCO贸易公司经过多轮磋商达成了一项交易，由上海方出口一批体育用品到加拿大，货物销售确认书如下。削即潮2L5HUQIUROADAliirtss:11D#SHEPPARDAVENUEEAST附件1货物销售确认书SALESCONHRMATLONThc-SdJcr-SHAbTO-HAISPORTIHGG-OODSTMP4EKPCOKPTheBjyo-PLTECOENTERMTIOHALCOONTWi.10.CANADAMiKSWrCanuiwKtl

3、y-fttortQuanljlyTERMSaniWnriPnct35)Amowl.(U&t)SBW32BASSETSALLGEWJ2：FOOTBALLERUOVOLLEVBALLPIECHPIECEPTECE1V00qiFVAMCOUVERUS&L5.US&21.33USDL2BTJSE-53&D0.DDUSD42(5(5O.DDUSDI215O.Q0USDSSTIOOOTOTALCONTRACTVALUESAYUSDOLLARSE1GHTYLTGHTTHOUSANDSEVENHUNDREDAMDTItgNLYPACKING:Tobepackedincartonsof50pcseach,tot

4、al100cartonsPORTOFLOADINGANDDESTINATION:FromShanghaitoVancouverwithtransshipmentandpartialshipmentallowedTIMEOFSHIPMENT:DuringMar.2002TERMSOFPAYMENT:Thebuyershallopenthroughabankacceptabletotheselleranconfirmedirrevocableletterofcreditatsighttoreachtheseller30daysbeforethemonthofshipmentvalidfornego

5、tiationinChinauntilthe15thdayafterthedateofshipment.INSURANCE:Tobecoveredbythesellerfor110%oftheinvoiceofthevalueagainstAllRisksandWarRisksaspertherelevantoceanmarinecargoclausesofthePeoplesInsuranceCompanyofChinadated01/01/1981.REMARKS:Thebuyershallhavethecoveringletterofcreditreachtheseller30daysb

6、eforeshipment,fallingwhichtheSellerreservestherighttorescindwithoutfurthernotice,ortoregardadstillvalidwholeoranypartofthiscontractnotfulfilledbytheBuyer,ortolodgeaclaimforlossesthussustained,ifany.IncaseofanydiscrepancyinQuality/Quantity,claimshouldbyfiledtheBuyerwithout130daysafterthearrivaloftheg

7、oodsatportofdestination;whileforquantitydiscrepancy,claimshouldbefiledbytheBuyerwithin150daysafterthearrivalofthegoodsatportofdestination.FortransactionconcludedonC.I.F.basis,itisunderstoodthattheinsuranceamountwillbefor110%oftheinvoicevalueagainsttherisksspecifiedintheSalesConfirmation.Ifadditional

8、insuranceamountorcoveragerequired,theBuyermusthavetheconsentoftheSellerbeforeShipment,andtheadditionalpremiumistobebornebytheBuyer.TheSellershallnotholdliablefornon-deliveryordelayindeliveryoftheentirelotoraportionofthegoodshereunderbyreasonofnaturaldisaster,warorothercausesofForceMajeure.However,th

9、esellershallnotifytheBuyerassoonaspossibleandfurnishtheBuyerwithin15daysbyregisteredairmailwithacertificateissuedbytheChinaCouncilforthePromotionofInternationalTradeattestingsuchevent(s).Alldisputesarisingoutoftheperformanceof,orrelatingtothiscontract,shallbesettledthroughnegotiation.Incasenosettlem

10、entcanbereachedthroughnegotiation,thecaseshallthenbesubmittedtotheChinaInternationalEconomicandTradeArbitrationCommissionforarbitrationinaccordancewithitsarbitralrules.ThearbitrationshalltakeplaceinShanghai.Thearbitralawardisfinalandbindinguponbothparties.Thebuyerisrequestedtosignandreturnonecopyoft

11、hiscontractimmediatelyafterreceiptofthesame.Objection,ifany,shouldberaisedbytheBuyerwithout3workingdays,otherwiseitisunderstoodthattheBuyerhasacceptedthetermsandconditionsofthiscontract.ThequalityandquantitycertificationissignedbyImportandExportCommodityInspectionBureauofThepeoplesrepublicofChinaSpe

12、cialconditions(Theseshallprevailoverallprintedtermsincaseofanyconflict.)Confirmedby:THESELLERTHEBUYER华海红JONE(Signature)(Signature)操作一要完成这笔业务，第一步是加拿大公司方的业务员要根据售货确认书填写信用证申请书，填写完毕后连同合同上交银行供其进行审核。请你根据售货确认书填写信用证申请书。提示问题：填写信用证申请书参考答案下一操作IRREVICABLECONFIRMEDDOCUMENTARYCREDITAPPLICATIONTO:THEROYALBANKOFCANA

13、DADate:JANUARY25，2002Beneficiary(fullnameandaddress)SHANGHAISPORTINGGOODSIMP.&EXP.CORP.215HUQIUROADSHANGHAICHINAL/CNO:PIT310DateandplaceofexpiryofthecreditAPRIL15,2002INCHINAPartialshipmentsXallowednotallowedTransshipment:XallowednotallowedIssuebyairmailWithbriefbyteletransmissionIssuebyexpressdeliv

14、eryXIssuebyteletransmission(whichshallbetheoperativeinstrument)Loadingonboard/dispatch/takinginchargeat/fromShanghaitoVancouverNotlaterthanMarch31,2002Fortransportationin:Amount(bothinfiguresandwords)USD88710.00SAYU.SDOLLARSEIGHTYEIGHTTHOUSANDSEVENHUNDREEDANDTENONLYDescriptionofgoods:SBW32BASKETBALL

15、GBW322FOOTBALLERVOVOLLEYBALLPacking:Tobepackedincartonsof50pcseach,total100cartonsShippingMarks:PITVANCOUVERNO.1UPCreditavailablewithbysightpaymentbyacceptanceXbynegotiationbydeletedpaymentagainstthedocumentsdetailedherein%oftheinvoicevalueandbeneficiarysdraftforonFOBCFRXCIForothertermsDocumentrequi

16、res:(markedwithX)(x)signalcommercialinvoicein4copiesindicatingL/CNoandcontractNo(x)fullsetofcleanonboardoceanbillsofladingmadeouttoorderandblankendorsed,marked”freighttocollect/xprepaidshowingfreightamount“notifying()airwaybillsshowing“freighttocollect/prepaidindicatingfreightamount“andconsignedto()

17、memorandumissuedbyconsignedto(x)insurancepolicy/certificatein2copiesfor110%oftheinvoiceshowingclaimspayableinchinaincurrencyofthedraft,blankendorsed,covering(xoceanmarinetransportation/airtransportation/overlandtransportation)allrisks,warrisks.(x)packinglist/weightmemoin3copiesindicatingquantity/gro

18、ssandnetweightsofeachpackageandpackingconditionsascalledforbytheL/C.(x)certificateofquantity/weightin2copiesissuedbyanindependentsurveyorattheloadingport,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition(x)certificateofqualityin2copiesissuebymanufacture/publicrecogn

19、izedsurveyed/xCCPIT()beneficiaryscertifiedcopyofcable/telexdispatchedtotheaccounteeswithinhoursaftershipmentadvisingnameofvessel/flightNo./wagonNodatequantity.Weightandvalueofshipment()beneficiaryscertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingtothecontractterms()shippi

20、ngco.,scertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeortheirshippingagents.()otherdocumentsofany:Additionalinstruction:(x)allbankingchargesoutsidetheopeningbankareforbeneficiaryaccount(x)Documentsmustbepresentedwithindaysafterthedateofissuanceofthetransportdocumentsbutwithin

21、thevalidityofthecredit.()thirdpartyasshipperisnotacceptance.shortform/blankbackB/Lisnotacceptance()bothquantityandamount%moreorlessareallowed()prepaidfreightdrawninexcessofL/CamountisacceptableagainstpresentationoforiginalchargevoucherissuedbyshippingCo.,/airline/oritsagent()alldocumentstobeforwarde

22、dinonecover,unlessotherwisestatedabove.(x)otherterms,Ifany:T.T.REIMBURSEMENTISNOTACCEPTABLETHISCREDITISNOTTRANSFERABLEDOCUMENTSPRIORTOTHEISSUANCEOFTHISCREDITARENOTACCEPTABLE.AccountNo:366548962558966585558withTHEROYALBANKOFCANADA(nameofbank)Transactedby:PETRRCOINTERNATIONALTRADINGCO.(applicantname,(

23、withJONEsignatureofauthorizedperson)TelephoneNo:(+01)8869seal)操作二加拿大皇家银行收到PETRRCO国际贸易公司的信用证申请书（见附件）后，审核其是否符合要求。如果符合要求，银行国际业务部的职员就要根据申请书开立SWIFT形式的信用证（见附件）。请你代银行业务员完成下列操作：1、根据申请书开立SWIFT形式的信用证，在开立时要注明要求通知行（中国银行上海分行）保兑。2、将开立的信用证传给通知行-中国银行上海分行提示操作步骤附件：信用证申请书用SWIFT形式开立的信用证问题：1.开立SWIFT形式的信用证参考答案上一操作下一操作RCV

24、D*40RCVD*IRREVOCABLERCVD*20RCVD*PIT310RCVD*31CRCVD*020130RCVD*2002-01-30RCVD*31DRCVD*020415ATTHENEGOBANKRCVD*2002-04-15RCVD*50RCVD*PETRRCOINTERNATIONALTRADINGCO.RCVD*WILLOWDALEONTARIO,CANADARCVD*59RCVD*SHANGHAISPORTINGGOODSIMP.&EXP.CORP.215HUQIUROADSHANGHAICHINARCVD*32BRCVD*USD88710.00RCVD*SAYUSDOLL

25、ARSRCVD*EIGHTYEIGHTTHOUSANDSEVENHUNDREDANDTENONLYRCVD*4RCVD*ANYBANKINCHINARCVD*BYNEGOTIATIONRCVD*42CRCVD*SIGHTRCVD*42RCVD*THEROYALBANKOFCANADARCVD*43RCVD*ALLOWEDRCVD*43RCVD*ALLOWEDRCVD*44ARCVD*SHANGHAIPORTRCVD*44CRCVD*020330RCVD*2002-03-30RCVD*45ARCVD*2000PCSSBW32BASKETBALLUS$16.95/PC,2000PCSGBW322F

26、OOTBALLRCVD*US$21.33/PC,1000PCSERVOVOLLEYBALLUS$12.15/PCRCVD*COUNTRYOFORIGIN：CHINARCVD*PRICETERM：CIFVANCOUVERRCVD*PACKING:GOODSTOBEPACKEDINCARTONCASESANDCONTAINERRCVD*SHIPMENTPREFERABLERCVD*SHIPPINGMARKS:RCVD*PITRCVD*VANCOUVERRCVD*NO.1-UPRCVD*46ARCVD*COMMMERCIALINVOICEINQUADRUPLICATESINDICATINGTHESA

27、LESRCVD*CONTRACTNUMBERRCVD*PACKINGLIST/WEIGHTMEMOINTRIPLICATEMENTIONINGTOTALNUMBERRCVD*OFRCVD*FULLSETOFCLEAN“ONBOARD”OCEANBILLSOFLANDINGMADEOUTTORCVD*ORDERMARKED“FREIGHTPREPAID”ANDNOTIFYAPPLICATIONRCVD*INSURANCEPOLICYORCERTIFICATECLAUSEDUPLICATEENDORSEDINRCVD*BLANKCOVERINGOCEANMATINCARGOCLAUSEALLRIS

28、KSANDWARRISKSFORRCVD*DETED10/10/1981RCVD*INSPECTIONCERTIFICATEINDUPLICATEMUSTBEISSUEDANDSIGNRCVD*BYC.C.I.B.RCVD*47ARCVD*T.T.REIMBURSEMENTISNOTACCEPTABLERCVD*THISCREDITISNOTTRANSFERABLERCVD*DOCUMENTSPRIORTOTHEISSUANCEOFTHISCREDITARENOTACCEPTABLE.RCVD*71BRCVD*ALLBANKINGCHARGEANDCOMMISSIONS,INCLIDINGRC

29、VD*REIMBURSEMNETCHARGESANDPOSTAGE，OUTSIDECANADARCVD*AREFORACCOUNTOFBENEFICIARYRCVD*48RCVD*WITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFRCVD*THECREDITRCVD*49RCVD*PLEASEADVISETHISCREDITTOBENEFICIARYADDYOURCONFIRMATIONRCVD*78RCVD*ALLDOCSMUSTBEMAILEDTOTHEROYALBANKOFCANADA,RCVD*VANCOUVER,CANAD

30、ARCVD*BYCOURIERINONELOT.RCVD*72RCVD*THISISOPERATIVEINSTRUMENTRCVD*THISCREDITISSUBJECTTOUCP(1993REV)I.C.CPUB500RCVD*RCVD*MAC:AuthenticationCodeRCVD*323F92DERCVD*CHK:Checksum56681A0BDD22操作三PETRRCO公司通过加拿大皇家银行开立的编号为PIT310的信用证传到中国银行上海分行国际业务部后，中国银行上海分行要审核信用证是否属实。如果属实，就要把SWIFT形式的信用证翻译成一般形式的信用证，并填写信用证通知书，然后

31、连同翻译好的信用证发给上海体育用品进出口公司。提示操作步骤附件：查看SWIFT形式的信用证（答题模板）问题：填写SWIFT形式的信用证参考答案填写信用证通知书参考答案上一操作下一操作中国银行ChinaBankOffice:XXXAddress:上海市人民路1關号信用证通知书ADVICEOFADOCUMENTARYCREDIT根据下列银行的指示THEROYALBANKOFCANADA,BRITISH,COLUMBIAINTERNATIONALCENTER.,1055WESTGEORGIASTREET,VANCOUVER,B.CV6E3P30操作四信用证传到上海方公司后，上海体育用品进出口有限公司

32、的业务员要对国外来证进行仔细审核,以便联系进口商要求修改。请你审核下列信用证，指出其不符点。受益人地址错误。251HUQIUROAD应为215HUQIUROAD信用证到期地点不宜在买方信用证的付款日期不是30天的远期信用证，而是即期信用证成交条件CIF,提单运费栏应填“FREIGHTPREPAID”保险金额应为发票金额的110%6商检证书有买方授权的人签字不能接受7.篮球的型号是SBW而不是GBW8本批货物用纸箱装，而不是用木箱合同规定分批装运允许，而信用证规定分批装运不允许运输单据出单后3天内交单时间太短，受益人无法接受。操作五经审核买方开立的信用证存在以下不符点：1.受益人地址错误。251

33、HUQIUROAD应为215HUQIUROAD信用证到期地点不宜在买方信用证的付款日期不是30天的远期信用证，而是即期信用证成交条件CIF，提单运费栏应填“FREIGHTPREPAID”保险金额应为发票金额的110%商检证书有买方授权的人签字不能接受篮球的型号是SBW而不是GBW本批货物用纸箱装，而不是用木箱合同规定分批装运允许，而信用证规定分批装运不允许运输单据出单后3天内交单时间太短，受益人无法接受。请根据以上审核要点，草拟要求修改信用证的函电。提示问题：1.草拟函电参考答案上一操作下一操作上海体育用品进出口公司SHANGHAISPORTINGGOODSIMP.&EXP.CORP.ADD:

34、215HUQIUROADSHANGHAI.CHINATO:PETRRCOINTERNATIONALTRADINGCO.DATE:FEB.10,2002DearSirs:WeareverygladtoreceiveyourL/CNo.PIT310,butwearequitesorrytofindthatitcontainsSomediscrepancieswiththeS/C.pleaseinstructyourbanktoamendtheL/Casquicklyaspossible.TheL/Cistobeamendedasfollows:*Theaddressofbeneficiaryis“

35、215HUQIUROAD“,insteadof“215HUQIUROAD“*Theplaceofexpiryshallbe“InChina“,insteadof“atourcountry”*”Draftatsight“insteadof“draftat30dayssight“*Fullsetofcleanonbroadoceanbillsoflading.markedfreightcollect”shouldbe“fullsetofcleanonbroadbillsoflading.markedfreightprepaid.*Theinsuranceamountshouldbe“110perc

36、entofinvoicevalue”not“100percentofapplicantwhosesignaturemustcomplywiththatheldinourbanksrecord.to“InspectionCertificateissuedandsignedbyCCPIT”*PleaseamendthearticleNo“GBW32.to“SBW32.*Thekindofpackingis“cartons,not“woodencases*Thepartialshipmentisallowed,not“prohibited.*Documentstobepresentedwithin1

37、5daysafterthedateofissuanceofthetransportdocumentsinsteadofwithin3days.Thankyouforyourkindcooperation.PleaseseetoitthattheL/CamendmentreachesusnotlatterthanFeb.20,2002.Failingwhichweshallnotbeabletoeffectpunctualshipment.Yourfaithfully,SHANGHAISPORTINGGOODSIMP.&.EXP.CORPManager华海红操作六PETRRCO国际贸易公司收到了

38、上海体育用品进出口公司要求修改信用证的函电（见附件）后，要根据卖方的要求填写信用证修改申请书，然后提交给开证行。现请你作为该公司的业务员填写信用证修改申请书。提示操作步骤附件：修改信用证函电问题：1.填写信用证修改申请书参考答案上一操作下一操作ApplicationforAmendmenttoCreditToIssuingBank:THEROYALBANKOFCANADAAddress:1055WESTGEORGIASTREET,VANCOUVER,B.CV6E3P30Originalstipulatedinthe匚reditCreditnumber:PIT310Dateofamendment

39、Feb.lS.2002Nameofadvisingbank&numberBANKOFCHINASHANGHAIBRANCHPlaceofamendmentCanadaBeneficiaiy:SHANGHAISPORTINGGOODSIMP.&EJCP.CORP.Address:215HUQIUROADSHANGHAICHINAAmendmentNo.PIT310-1或护tw已mu毗tciirmiy嘶ththatheldinourbank花匚urdImspQctioai.certificsteEeu已dand更申已dtyC.C.I.B.GBW32DesciiptionofthegoodsSBW3

40、2WoodenGasesPacktnsGartonsProhibitedPartialshipmentallowedWithin3daysDocumentpresentstioiiwithin15daysafterthedateofissuaruceofthutran珈ortdocumentsRemark:AlloertemisandtondiEonsremainmchaiLgedtheabcie-maitionedcreditissubjecttotheUniformCustomsandPracticeforDocumentaryCreditsRevisionl993,ICCPublicat

41、kin500.SignatureofApplicatianAddressTETRKCONTERNATIONALTRADINGCO.Telephone:(+01)3869Telex:操作七加拿大皇家银行收到PETRRCO国际贸易公司提交的信用证修改申请书（见附件），经过审核同意其申请后，要填写该修改书并发给信用证原通知行（中国银行上海分行）。请你代该行业务部职员完成这项业务。提示操作步骤附件：信用证修改申请书问题：1.填写SWIFT形式的修改书参考答案上一操作下一操作SWIFT形式的修改书RCVD*SendersReference:11035RCVD*ReceiversReference:non

42、REFRCVD*52a:Issuingbank:TheroyalbankofCanadaRCVD*31cDateofissue:020130RCVD*30DateofAmendment:020218RCVD*20E:NumberofAmendment:1RCVD*39A:Percentagecreditamounttolerance:110%percentofinvoicevalueRCVD*29:Narrative:+Theaddressofbeneficiaryshouldbeamendedas215HUQIU+TheplaceofexpiryshouldbeinChina+draftat

43、30dayssightshouldbeamendedasdraftatsight+Fullsetofcleanonbroadoceanbillsoflading.markedfreightprepaidinsteadoffreightcollection+signatureinnspectionCertificateshouldbeissuedandsignedbyBYC.C.I.B.+thearticleNoFORBASKETBALLshouldbeSBW32insteadofgbw32+packingincartonsinsteadofinwoodencases+Thepartialshi

44、pmentisallowed.+Documentstobepresentedwithin15daysafterthedateofissuanceofthetransportdocumentsinsteadofwithin3days.操作八中国银行上海支行收到PETRRCO公司通过加拿大皇家银行开来的编号为PIT310的信用证修改书，审核其真实性后将其传递给受益人。现要你代银行业务员填写信用证修改通知书，并发给受益人。提示问题：1.填写信用证修改通知书参考答案上一操作下一操作中国银行BankofCliiiiaOffice:Address:上輝市人民路丄開号信用证通知书ADVICEOFADOCUM

45、ENTARVCREDIT我行只做邇知，不承担苴他任何费任和义尊.Wfeaidviseabovecow&yisuoengagemeittorobligationonourpart.中国银行操作九上海体育进出口公司受到修改通知书并接受此修改，信用证修改书正式生效。受益人发出货物，并根据下列信用证制单提交中国银行上海分行。下面是两份没有填写完整的单据，请你作为上海公司的业务员完成这两张单据的制作。提示操作步骤附件：信用证问题：填写单据1参考答案填写单据2参考答案上一操作下一操作BILLOFEXCHANGENo.OMXC531SHANGHAIForUS$88710.00MARCH27,2002(amo

46、untinfigure)(placeanddateofissue)At*sightofthisFIRSTBillofexchange(SECONDbeingunpaid)paytoBANKOFCHINA,SHANGHAIBRANCHororderthesumofSAYUNITEDSTATESDOLLARSEIGHTYEIGHTTHOUSANDSEVENHUNDREDANDTENONLY(amountinwords)Valuereceivedfor100CTNSofBASKETBALL,FOOTBALL,VOLLEYBALL(quantity)(nameofcommodity)Drawnunde

47、rTHEROYALBANKOFCANADAL/CNo.PIT310datedJANUARY1ST,2002To:THEROYALBANKOFCANADAForandonbehalfofBRITISH,COLUMBIAINTERNATIONALCENTER,SHANGHAISPORTINGGOODSIMP.&EXP.CORP.1055WESTGEORGIASTREET,VANCOUVER,B.CV6E3P30XXX(Signature)COMMERCIALINVOICE4)INVOICEDATE3)1)SELLERINVOICENO.SHANGHAISPORTINGGOODSIMP.&EXP.CORP.215HUQIUROADSHANGHAICHINAOMXC531FEB.2,2002Address:215HUQIUROADL/CNO.DATESHANGHAIPIT310JAN.30,2002CHINAISSUEDBYTHEROYALBANKOFCANADABRITISHCOLUMBIAINTERNATIONALCENTER2)BUYERCONTRACTNO.DATEPETRRCOINTERNATIONALTRADINGCO.LD-DRGSC011-Apr-01Address:1100SHEPPERDAVENUESUIT