信用证修改练习题

信用证修改练习实例01合同条款如下：卖方：北京中国纺织品进出口公司(ChinaNationalTextilesImport&ExportCorporation,NO.222JiansheRoad,Beijing,China)买方：新加坡通用贸易公司(GeneralTradingCompany,NO.123FuchengRoad,Singapore)商品名称：鸽牌印花细布("Dove"BrandPrintedShirting)规格：30X3672X6935/6"X42YARD数量：67,200码单价：HKD3.00/YARDCIFSINGAPORE含佣金3%总值：HKD201,600.00装运期：2006年1月31日前自中国港口至新加坡，允许分装运和转船。付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期后十五天内在中国议付有效。保险：由卖方根据中国人民保险公司1981年1月1日中国保险条款按发票金额的110%投保一切险和战争险。签订日期、地点：2005年10月11日于北京合同号码：PS-1234开来信用证如下：ABCBANKDate:1November,2005To:BankofChinaBeijingWeherebyopenourIrrevocableLetterofCreditNo.L-1234infavorofChinaNationalTextilesImport&ExportCorp,foraccountofGeneralTradingCompany,Singapore,uptoanaggregateamountofHK$201,600,00(SayUsDollarsTwoHundredandOneThousandSixHundredOnly)CIFC2%Singaporefor100%oftheinvoicevaluerelativetotheshipmentof:67,200PiecesofDoveBrandPrintedShirting30X3672X6935/6"X42yardsasperContractNo.PS-1234datedOctober11,2005.FromChinaporttoSingapore.Draftstobedrawnat30daysaftersightonourbankandaccompaniedbythefollowingdocumentsmarked"X".(X)SignedCommercialInvoiceintriplicate(X)FullsetofCLEANONBOARDBILLSofLADINGmadeouttoourorderquotingL/CNO.L-1234.markedFREIGHTPAID.(X)OneoriginalMarineInsurancePolicyorCertificatefor150%fullinvoicevaluecoveringAllRiskandWarRisk,andTPNDwithclaimspayableinSingaporeinthecurrencyofdraft(s).Partialshipmentsarepermitted.Transshipmentisprohibited.ShipmentmustbeeffectednotlaterthanJanuary31,2006,Draft(s)drawnunderthiscreditmustbenegotiatedinSingaporeonorbeforeJanuary31,2006.请指出并修改信用证的不符点:实例02合同条款如下：卖方：中国粮油食品公司(ChinaNationalCereals,Oils&FoodstuffsCorp.)买方：温哥华加拿大食品公司(CanadaFoodCorp.,Vancouver)商品名称：长城牌草莓酱(Greadwallbrandstrawberryjam)规格：340克听装。数量：1000箱(每箱50听)。单价：CIF温哥华，每箱30加元。总值：30,000加元。包装：纸箱装。保险：由卖方按发票金额110%投保一切险。装运期：1988年8月装运港：中国港口目的港：温哥华唛头：由卖方选定支付条款：凭不可撤销、可转让即期信用证付款。信用证须不迟于装运月份前30天到达卖方。有效期应为最后装运期后15天在中国到期。签订日期、地点：1988年5月4日于北京合同号码：SC-3开来信用证如下：Date:1June,1988To:BankofChina,BeijingWeherebyopenourIrrevocableLetterofCreditNo.9876543infavourofCanadaFoodCorp.,VancouverforaccountofChinaNationalCereals,Oils&FoodstuffsCorp.uptoanamountofCA$3,000.00CIFVancouver(SayCanadianDollarsThreeThousandOnly),for110%oftheinvoicevaluerelativetotheshipmentof:CannedStrawberryJam100cartons(each50cans).AsperContractSC-3,fromVancouver,CanadatoChinaportDraftstobedrawnatsightonourbankandaccompaniedbythefollowingdocuments,marked3"X":……PartialShipmentspermitted.Transshipmentpermitted.Shipmentmustbeeffectednotlaterthan31August1988.ThisL/Cisvalidatourcounteruntil5September1988.ForBankA请指出并修改信用证的不符点:实例03合同条款如下：卖方： 中国粮油食品公司(ChinaNationalCereals,Oils&FoodstuffsCorporation)买方：温哥华香港食品公司(HongKongFoodCompany,Vancouver)商品名称：长城牌草莓酱(GreatWallBrandStrawberryJam)规格：340克听装数量：50,000听单价：CFR温哥华每听2.50加元，含佣3%总值：125,000加元装运期：1992年11月自中国港口运往温哥华，允许转船和分批装运付款条件：凭不可撤销的即期信用证付款。信用证议付有效期应为最后装运期后第15天在中国到期合同号码：92/8712COMMERCIALBANKOFTHATTOWNDate:Oct.5,1992To：ChinaNationalCereals,Oils&FoodstuffsCorporation,Beijing,ChinaAdvisedthroughBankofChina,BeijingNo.BOC92/10/05DOCUMENTARYLETTEROFCREDITIRREVOCABLEDearSirs:YouareauthorizedtodrawonHongKongFoodCompany,VancouverforasumnotexceedingCAN$120,000(SAYCANADIANDOLLARSONEHUNDREDANDTWENTYTHOUSANDONLY)availablebydraftdrawnonthematsightaccompaniedbythefollowingdocuments: FullsetofCleanonBoardBillsofLadingmadeouttoorderandblankendorsed,marked"freighttocollect"datednotlaterthanNovember30,1992andnotifyaccountee. SignedCommercialInvoiceinquintuplicate. CanadianCustomsInvoiceinquintuplicate. InsurancePolicies(orCertificates)induplicatecoveringMarineandWarRisks.EvidencingshipmentfromChinaporttoMontreal,Canadaofthefollowinggoods:50,000tinsof430gramsofGreatWallBrandStrawberryJam,atCAN$2.50pertinCFRC3%Vancouver,detailsasperyourS/CNo.92/8712.5

Partialshipmentsareallowed.Transshipmentisallowed.ThiscreditexpiresonNovember30,1992fornegotiationinChina.请指出并修改信用证的不符点：实例041992年8月3日签订的第92/1234号合同主要条款：卖方：广州服装进出口公司买方：Messrs.J.Handerson&Co,NewYorkCity,USA.商品名称及数量：1,000打丝织女式衬衫单价：每打52.50美元成本加保险加运费到纽约市，含佣3%总金额：52,500美元交货期：1992年11月份由中国港口装运可转运但不可分批装运交付条款：不可撤销、即期信用证付款，议付有效期为最后装船期后15天内在中国到期开来信用证如下：THESTANDARDCHARTEREDBANKNEWYORK,USANO.10/1375DATE:18October,1992DOCUMENTARYLETTEROFCREDITIRREVOCABLETo:GuangzhouGarmentsImp.&Exp.Corp.Guangzhou,ChinaAdvisingBank:BankofChina,GuangdongBranch,GuangzhouChinaDearSirs,YouareauthorisedtodrawonMessrs.J.Handerson&Co.forasumnotexceedingUS$51,500(SAYUSDOLLARSFIFTY-ONETHOUSANDFIVEHUNDREDONLY)availablebydraftdrawninduplicateonthemat60daysaftersight,accompaniedbythefollowingdocuments:1.FullsetofCleanonBoardBillsofLadingmadeouttoorderandblankendorsed,marked"FREIGHTPREPAID"covering1,000dozensilkblouses.SignedCommercialInvoiceintriplicate,indicatingS/CNo.92/1234dated3August,1992.OneoriginalinsurancePolicy/Certificate.ShipmentfromChinaporttoNewYorkCity,USA.ShipmentistobeeffectedbeforeNovember30,1992,withpartialshipmentsandtransshipmentprohibited.

ThiscreditexpiresonDecember10,1992inChina.请指出并修改信用证的不符点：实例05销货合同主要条款如下：合同号码:28KG603卖方:辽宁纺织品进出口公司买方:J.Brown&Co.,175Queen,sWay,HongKong商品名称及数量:羊毛衫S10550打M10760打L10970打单价:S105每打成本加运费香港120美元M107每打成本加运费香港150美元L109每打成本加运费香港180美元金额:27,600美元交货期：1995年11月，不允许分批装运，可转运。付款条件：不可撤销的见单后90天付款的信用证，效期为装运后15天在中国到期。开来信用证如下：HUACHIAOCOMMERCIALBANKLTD.88-89DesVbeuxRoad,Central,HongKongIrrevocableDocumentaryCreditNo.F--07567Dateandplaceofissue:95/09/28HongKongDateandplaceofexpire:95/11/30HongKongApplicant:J.Brown&Co.,175Queen,sWay,HongKongBeneficiary:LiaoningTextilesI/ECorp.,Dalian,ChinaAdvisingBank:BankofChina,LiaoningBranch,DalianAmount:USD26,700,---(SAYUNITEDSTATESDOLLARSTWENTY-SIXTHOUSANDSEVENHUNDREDONLY)Partialshipmentsandtransshipmentareprohibited.ShipmentfromDalian,ChinatoHongKong,latest95/11/30Creditavailableagainstpresentationofthedocumentsdetailedhereinandofyourdraftat90days‘sightforfullinvoicevalue.——Signedcommercialinvoiceinquadruplicate. FullsetofcleanonboardoceanBillsofLadingmadeouttoorderofHUACHIAOCOMMERCIALBANKLTD.markedfreightprepaid.——Insurancecertificateorpolicyendorsedinblankforfullinvoicevalueplus10%,coveringAllRisksandWarRisk.Covering50doz.woolensweaters,S105,@USD120perdoz.9CFRHongKong60doz.woolensweaters,M107,@USD150perdoz.CFRHongKong70doz.woolensweaters,L109,@USD180perdoz.CFRHongKongAsperContractNo.28KG063请指出并修改信用证的不符点:10实例06合同如下ShanghaiLightIndustrialProductsI&ECorporationSalesConfirmationTo:AbdularCompany NO.:253P.O.Box789 DATE:Sep.15,1999KuwaitWeherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsasstatedbelow.NameofCommodityandButterflyBrandSewingMachineJA-1Specification:3DrawersFoldingCover（三折叠式蝴蝶牌缝纫机）Packing:Packedinwoodencasesof1seteach.Quantity:Total55000setsUnitprice:USD64.00persetCIF3%KuwaitTotalamount:USD352000.00only.)Shipment:(SayUSDollarsthreehundredandfiftytwothousandDuringOct./Nov.1999fromShanghaitoKuwaitwithIncurrence:partialshipmentsandtrainshipmentpermittedTobecoveredbythesellerfor110$%oftotalinvoicevaluePayment:againstallrisksandwarrisksaspertherelevantoceanmarinecargoclausesofthepeople'sInsuranceCompanyofChinadated1/1/1981.ThebuyershouldopenthroughabankacceptabletotheRemarks:selleranirrevocableLetterofCreditat30daysaftersighttoreachtheseller30daysbeforethemonthofshipmentvalidfornegotiationinChinaunitthe15thdayafterthedateofshipment.Pleasesignandreturnonecopyforourfile.Thebuyer:Theseller:AbdularCompanyShanghaiLightIndustrialProducts_ I&ECorporation11

THEHABIBBANKLIMITEDKUWAITNO.CN3099/714DATE:Oct.2,1999NO.CN3099/714DATE:Oct.2,1999KuwaitTo:ShanghaiLightIndustrialProductsImport&ExportCorp.Dearsirs:WearepleasedtoadvisethatforaccountofAbdularCompany,Kuwait(企业名称)，weherebyopenourL/C.NOCN3089/714inyourfavorforasumnotexceedingaboutUS$330000.00(SayUSDollarsThereHundredThirtyThousandonly)availablebyyourdraftsOntheHabibBankLtd.,NewYorkBranchat30daysafterdateaccompaniedbythefollowingdocuments:Singedcommercialinvoicein6copiesFullsetof(3/3)cleanonboardB/Lissuedtoourordernotifytheabovementionedbuyerandmarked“freighttocollect”datednotlaterthanOctober311999Insurancepolicyin2copiescoveringC.I.Cfor150%invoicevalueCertificateofOriginin2copiesCoveringshipmentsof:500setsSewingMachineArt.No.JA-1packedinwoodencasesorcartonseachAtUS$64,00CIFKuwaitPartialshipmentsareallowed.Transshipmentisnotpermitted.Draftsdrawnunderthiscreditmustbemarked“drawnunderHabibBank,Ltd.,Kuwaitbearingthenumberanddateofthiscredit..WeundertaketohonourallthedraftsdrawnincompliancewiththetermsofthisCreditifsuchdraftstobepresentedatourcounteronorbeforeOct.311999.ForandonbehalfofTHEHABIBBANKLTD.KUWAIT请指出并修改信用证的不符点:12

实例07SalesConfirmation实例07SalesConfirmationNo：0003916Date：Sep.30,2005Seller：NingboHuaduTextileInternationalTradeCorp.Buyer：SunnyMenCorporation,P.O.BoxNo.6789Toronto,Canada.CommodityandSpecifications：Polobrandfullcottonmen'sshirt15,000pcs,5%moreorlessatseller'soptionPacking：_Incartonsof20pcseach,containerizedUnitPrice：US$1.20PerPieceCFRTorontoTotalvalue:US$18,000.00(U.S.DollarsEighteenThousandonly)Timeofshipment：DuringNov./Dec.2005Intwoequalmonthly10tsfromChinatoToronto,allowingtransshipmentoInsurance：TobecoveredbytheBuyerTermsofPaymentByIrrevocableSightLetterofCredittoreachtheSeller15daysbeforethemonthofshipmentandremainedvalidfornegotiationinChinauntilthe15thdaysafterdateofshipmentoIRREVOCABLEDOCUMENTARYCREDITNO.051086Oct.12，2005TO;BANKOFCHINANINGBO,CHINAFROM:THEROYALBANKOFCANADAWEOPENIRREVOCABLEDOCUMENTARYCREDITNO.051086BENEFICIARY:NINGBOHUADUTEXTILEIMP.ANDEXP.Co.LTD.Jiefangsouthroad111,Ningbo,ChinaAPPLICANT:sunnymencorporationP.O.BOXNO.6789Toronto,CanadaAMOUNT:US$18000.00(SayU.S.DollarseighteenthousandOnly.)Thiscreditisavailablebybeneficiarysdraftat30daysaftersightfor100%ofinvoicevalue13drawnontheroyalbankofcanada.Accompainedbythefollowingdoccuments::l.Signedcommercialinvoicein3copied.2.Fullsetofcleanonboardbillofladingmadeouttoorderandblankendoredmarkedfreightprepaidandnotifyappliant..3.Insurancepolicyduplicatecopiedfor110%ofinvoicevalue.CoveringallrisksandwarrisksubjecttoCICdatedJAN.1ST,1981.4.Certificateoforigininduplicateissedbuchinainternationchamberofcommerceorothergovernmentauthorities.5.Inspectioncertificateofqualityissuedbyapplicantcovering:Polobrandfullcottonmen’sshirt15,000pcsatUS$1.20perpieceCFRC3%TorontoasperS/CNO.0003916datedSEP.30,2005.LATESTSHIPMENTNOV.30,2005fromningbototoronto.PARCIALSHIPMENTS:AllowedTRANSHIPMENT:ProhibitedThegoodsshallbecontainerized,thedocumentsmustbepresentedwithin8daysafterthedateoftheB/L,butwithinthevaildityofthecredit.THEROYALBANKOFCANADA请问:加拿大皇家银行开来的信用证存在哪些问题？14实例08SALES实例08SALESCONFIRMATIONS/CNO：BDY666Date：AUG.20,2005TheSeller：TheSeller：DAYAFOREIGNTRADECORPAddress：88XINFENGROAD,NINGBO,CHINATheBuyer：pityIMPANDEXPCOAddress：NO.555,A.CSTREET,LONDON,BRITISHTheSellersAgreetoSellAndTheBuyersAgreetoBuyTheUndermentl0nedGoodsAccordingtoTheTermsAndConditionsasStipulatedBelowNameofCommodity,Specification,PackingQuantityUnitPriceTotalAmount100%FULLWOOLENSWEATERSTYLE768STYLE769PACKING:ONEPIECETOAPOLYBAGAND20PCSTOONECARTON.1000PCS800PCSUSD12.00/PCUSD10.00/PCUSD12000.00USD8000.00TotalContractValue(InWords)SAYU.S.DOLLARSTWENTYTHOUSANDONLY.Shipment：Within45daysofreceiptofletterofcreditandnotlaterthanthemonthofOctober2005.Withpartialshipmentsandtransshipmentallowed,fromanyChineseporttoLondon,British.Insurance：tobeeffectedbysellerfor110%ofCIFinvoicevaluecoveringallrisksonlyasperChinaInsuranceClause.Payment：By100%confirmedIrrevocableLetterofCreditof45daysafterB/LopenedbytheBuyer.Confirmedby:TheBuyer:pityIMPANDEXPCOTheBuyer:pityIMPANDEXPCOStevenJam李环清GeneralManagerDept.ManagerGeneralManager15DOCUMENTARYLETTEROFCREDITFROM：BRITISHLOYALBANK,LONDON.SEQUENCEOFTOTAL 27:1/1FORMOFDOCUMENTARYCREDIT:40A:IRREVOCABLEL/CNO.20:BB555DATEOFISSUE:EXPIRYDATEANDPLACE31C:SEP.10,200331D:OCT.31,2005,LONDONAPPLICANT50:PITYIMPANDEXPCO.NO.555,A.CSTREET,LONDON,BRITISH.BENEFICIARY59:DAYAFOREIGNTRADECORP.588XINFENGROAD,NINGBO,CHINACURRENCYCODE,AMOUNTAVAIABLEWITH-/BYCHINA32B:USD20,000.0041D:WITHANYBANKBYNEGOTIATIONINDRAFTATDRAWEE(PAYINGBANK)PARTIALSHIPMENT42C:AT45DAYSAFTERSIGHT42D:OURSELVES43P:NOTALLOWEDTRANSHIPMENTLOADINGAT/FROM43T:ALLOWED44A:ANYCHINESEPORTFORTRANSPORTATIONTO44B:LONDON,BRITISHTHELATESTDATEOFSHIPMENT44C:OCT.23,2005DESCRIPTIONOFGOODS45A:100%FULLWOOLENSWEATERASPERS/CNOBD666DD.AUG.20,2005STYLE7681000PCSUSD12.00/PCSTYLE769 800PCSUSD10.00/PCTERMSOFDELIVERY:CIFLONDONDOCUMENTSREQUIRED46A:SIGNEDCOMMERCIALINVOICEIN4COPIESSHOWINGTHATTHEQUALITYOFSHIPMENTISINACCORDANCEWITHTHESTIPULATIONOFS/C.PACKINGLISTIN3COPIES2/3OFCLEANONBOARDMARINEBILLSOFLADINGMADEOUTOTORDERANDENDOREDINBLANKSHOWINGFREIGHTPREPAIDANDNOTIFYINGAPPLICANT.BENEFICIARY’SCERTIFICATECERTIFYINGTHAT1/3ORIGINALB/LANDONESETOFNON-NEGOTIABLEDOCUMENTSHAVEBEENSENTTOAPPLICANTAFTERSHIPMENTIMMEDIATELY.INSURANCEPOLICYINDUPLICATEFOR120%OFINVOICEVALUECOVERING16ALLRISKSANDWARRISKSUBJECTTOCICDATEDJAN.1ST,1981.ADDITIONALCONDITIONS47A:PLSNOTEIFDOCSPRESENTEDCONTAINDISCREPANCY,AFEEOFUSD30WILLBEDEDUCETED.PERIODFORPRESENTATION:48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERSHIPMENTDATEBUTWITHINL/CVALIDITY END CONFIRMATION49:WITHOUTCHARGES 71B:ALLBANKINGCOMMERCIALCHARGESOUTSIDEOFNEWYORKAREFORTHEBENEFICIARY’SACCOUNT.CONFIRMATIONINSTRUCTIONS49:WITHOUT信用证存在哪些问题？17实例09SalesContractNo.:ss03Date:May20.2006Seller:ShanghaistationeryandsportinggoodsImp.andExp.Corp.Address:5-15mansion1230-1240Zhongshanroad,shanghaiBuyer:SmithCo.Ltd.,Address:TheJanestreet,Kongzone,London,EnglandThiscontractismadebyandbetweenthebuyersandthesellers,wherebythebuyersagreetobuyandthesellersagreetoselltheundermentionedcommodityaccordingtothetermsandconditionsstipulatedbelow:Nameofcommodity:men,sglovesSpecification:ModelNo.5Quantity:2000dozensUnitPrice:CFRAmsterdamUSD45.00PerdozenAmount:USD90000.00(SayU.S.DollarsNinetyThousandOnly)Shipment:FromShanghai,ChinaToAmsterdam,HollandNotLaterThanJuly30,2006withtransshipmentandpartialshipmentnotallowedPacking:BySeaworthycartons(CTNS)Insurance:TobecoveredbybuyersTermsofPayment:ByirrevocableletterofCreditatSightShippingMarks:Atsellers,optionLetterofCreditCREDITNUMBER: A2B9600463DATEOFISSUE: 060618ADVISINGBANK： BANKOFCHINAZHONGSHANDONGYILU23SHANGHAICHINAFORMOFDOCUMENTARYCREDIT: IRREVOCABLEDATEANDPLACEEXPIRY: 060830/ONISSUINGBANK,SCOUNTERSAPPLICANT: SMITHCO.LTD.,THEJANESTREET,KONGZONE,LONDON,ENGLANDBENEFICIARY: SHANGHAISTATIONERYANDSPORTINGGOODSIMP.ANDEXP.CORP.18

5-15MANSION1230-1240ZHONGSHANROAD,SHANGHAICURRENCYCODE,AMOUNTAVAILABLEWITH...BY...:USD90000.00:ANYBANKINADVISINGBANK'SCOUNTRYBYNEGOTIATIONAT30DAYSSIGHTDRAFT(S)DRAWNON：PARTIALSHIPMENTSABNAMROBANKNV,LONDON:PERMITTEDTRANSSHIPMENT5-15MANSION1230-1240ZHONGSHANROAD,SHANGHAICURRENCYCODE,AMOUNTAVAILABLEWITH...BY...:USD90000.00:ANYBANKINADVISINGBANK'SCOUNTRYBYNEGOTIATIONAT30DAYSSIGHTDRAFT(S)DRAWNON：PARTIALSHIPMENTSABNAMROBANKNV,LONDON:PERMITTEDTRANSSHIPMENT:PROHIBITEDLOADINGONBOARD/DISPATCH/TAKINGINCHARGEAT/FROM:SHANGHAIPORTFORTRANSPORTATIONTO:AMSTERDAMPORTSHIPMENTPERIOD:NOTLATERTHAN060630SHIPMENTPERIOD:NOTLATERTHAN060630DESCRIPTIONOFGOODS:2000DOZENSMEN'SGLOVESCFRAMSTERDAMATUSD45.00EACH信用证存在哪些问题?19

实例10中国国际纺织品进出口公司江苏分公司CHINAINTERNATIONALTEXTILESI/ECORP.JIANGSUBRANCH20RANJIANGROAD,NANJING,JIANGSU,CHINA销售确认书 编号NO.：CNT0219SALESCONFIRMATION日期DATE：MAY10,2004OURREFERENCE：IT123JS买方BUYERS： TAIHINGLOONGSDN,BHD,KUALALUMPUR.地址ADDRESS： 7/F,SAILINGBUILDING,NO.50AIDYSTREET,KUALALUMPUR,MALAYSIA电话TEL：060-3-74236211 传真FAX：060-3-74236212兹经买卖双方同意成交下列商品，订立条款如下：Theundersignedsellersandbuyershaveagreedtoclosethefollowingtransactionaccordingtothetermsandconditionsstipulatedbelow：DescriptionofgoodsQuantityUnitprice AMOUNTCIFSINGAPORE100%COTONGREELAWN300,000YARDS @HKD3.00PERYARD HKD900,000.00装运SHIPMENT：付款条件装运SHIPMENT：付款条件PAYMENT保险INSURANCE：irrevocablesightl/cTobeeffectedbysellerscoveringwpaandwarrisksfor10%overtheinvoicevalue买方（签章）THEBUYER 卖方（签章）THESELLERTAIHINGLOO