信用證修改練習(xí)題

1、信用證修改練習(xí)實(shí)例01合同條款如下：賣方：北京中國(guó)紡織品進(jìn)出口公司(China National Textiles Import & Export Corporation, NO.222 Jianshe Road, Beijing, China)買方：新加坡通用貿(mào)易公司(General Trading Company, NO.123 Fucheng Road, Singapore)商品名稱：鴿牌印花細(xì)布("Dove" Brand Printed Shirting) 規(guī)格：30×36 72×69 35/6" ×42 YARD數(shù)量

2、：67,200碼單價(jià)：HKD3.00/YARD CIF SINGAPORE，含傭金3總值：HKD201,600.00 裝運(yùn)期：2006年1月31日前自中國(guó)港口至新加坡，允許分裝運(yùn)和轉(zhuǎn)船。付款條件：憑不可撤銷即期信用證付款，于裝運(yùn)期前一個(gè)月開到賣方，并于上述裝運(yùn)期后十五天內(nèi)在中國(guó)議付有效。保險(xiǎn)：由賣方根據(jù)中國(guó)人民保險(xiǎn)公司1981年1月1日中國(guó)保險(xiǎn)條款按發(fā)票金額的110投保一切險(xiǎn)和戰(zhàn)爭(zhēng)險(xiǎn)。簽訂日期、地點(diǎn)：2005年10月11日于北京合同號(hào)碼：PS1234開來信用證如下：ABC BANK Date: 1 November, 2005To: Bank of China Beijing We hereb

3、y open our Irrevocable Letter of Credit No.L-1234 in favor of China National Textiles Import & Export Corp, for account of General Trading Company, Singapore, up to an aggregate amount of HK $201,600,00(Say Us Dollars Two Hundred and One Thousand Six Hundred Only) CIFC2% Singapore for 100% of th

4、e invoice value relative to the shipment of:67,200 Pieces of Dove Brand Printed Shirting 30×36 72×69 35/6" ×42 yards as per Contract No.PS-1234 dated October 11,2005. From China port to Singapore. Drafts to be drawn at 30 days after sight on our bank and accompanied by the follow

5、ing documents marked "X". (X)Signed Commercial Invoice in triplicate (X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quoting L/C NO.L-1234.marked FREIGHT PAID. (X) One original Marine Insurance Policy or Certificate for 150% full invoice value covering All Risk and War

6、Risk, and TPND with claims payable in Singapore in the currency of draft(s). Partial shipments are permitted. Transshipment is prohibited. Shipment must be effected not later than January 31,2006, Draft(s) drawn under this credit must be negotiated in Singapore on or before January 31,2006.請(qǐng)指出并修改信用證

7、的不符點(diǎn):實(shí)例02合同條款如下:賣方：中國(guó)糧油食品公司 (China National Cereals, Oils & Foodstuffs Corp.)買方：溫哥華加拿大食品公司 (Canada Food Corp., Vancouver)商品名稱：長(zhǎng)城牌草莓醬 (Gread wall brand strawberry jam) 規(guī)格：340克聽裝。 數(shù)量：1000箱（每箱50聽）。 單價(jià)：CIF溫哥華，每箱30加元。 總值：30,000加元。 包裝：紙箱裝。 保險(xiǎn)：由賣方按發(fā)票金額110%投保一切險(xiǎn)。 裝運(yùn)期：1988年8月 裝運(yùn)港：中國(guó)港口 目的港：溫哥華 嘜頭：由賣方選定 支付

8、條款：憑不可撤銷、可轉(zhuǎn)讓即期信用證付款。信用證須不遲于裝運(yùn)月份前30天到達(dá)賣方。有效期應(yīng)為最后裝運(yùn)期后15天在中國(guó)到期。 簽訂日期、地點(diǎn)：1988年5月4日于北京 合同號(hào)碼：SC-3開來信用證如下:Date: 1 June, 1988 To: Bank of China, Beijing We hereby open our Irrevocable Letter of Credit No.9876543 in favour of Canada Food Corp., Vancouver for account of China National Cereals, Oils & Food

9、stuffs Corp. up to an amount of CA$ 3,000.00 CIF Vancouver (Say Canadian Dollars Three Thousand Only), for 110% of the invoice value relative to the shipment of: Canned Strawberry Jam 100 cartons (each 50 cans). As per Contract SC-3, from Vancouver, Canada to China port Drafts to be drawn at sight o

10、n our bank and accompanied by the following documents, marked "X": . Partial Shipments permitted. Transshipment permitted. Shipment must be effected not later than 31 August 1988. This L/C is valid at our counter until 5 September 1988. For Bank A請(qǐng)指出并修改信用證的不符點(diǎn):實(shí)例03合同條款如下: 賣方： 中國(guó)糧油食品公司(Chin

11、a National Cereals, Oils & Foodstuffs Corporation) 買方： 溫哥華香港食品公司(Hong Kong Food Company, Vancouver) 商品名稱: 長(zhǎng)城牌草莓醬 (Great Wall Brand Strawberry Jam) 規(guī)格： 340克聽裝 數(shù)量： 50,000聽 單價(jià)： CFR 溫哥華每聽2.50加元，含傭3% 總值： 125,000加元 裝運(yùn)期： 1992年11月自中國(guó)港口運(yùn)往溫哥華，允許轉(zhuǎn)船和分批裝運(yùn) 付款條件： 憑不可撤銷的即期信用證付款。信用證議付有效期應(yīng)為最后裝運(yùn)期后第15天在中國(guó)到期 合同號(hào)碼：92

12、/8712COMMERCIAL BANK OF THATTOWNDate: Oct. 5, 1992 To: China National Cereals, Oils & Foodstuffs Corporation,  Beijing, China Advised through Bank of China, Beijing No. BOC 92/10/05 DOCUMENTARY LETTER OF CREDIT IRREVOCABLE Dear Sirs: You are authorized to draw on Hong Kong Food Company, Van

13、couver for a sum not exceeding CAN $ 120,000 (SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONLY) available by draft drawn on them at sight accompanied by the following documents: Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked "freight to collect&

14、quot; dated not later than November 30, 1992 and notify accountee. Signed Commercial Invoice in quintuplicate. Canadian Customs Invoice in quintuplicate. Insurance Policies (or Certificates) in duplicate covering Marine and War Risks. Evidencing shipment from China port to Montreal, Canada of the fo

15、llowing goods: 50,000 tins of 430 grams of Great Wall Brand Strawberry Jam, at CAN $ 2.50 per tin CFRC 3% Vancouver, details as per your S/C No. 92/8712. Partial shipments are allowed. Transshipment is allowed. This credit expires on November 30, 1992 for negotiation in China. 請(qǐng)指出并修改信用證的不符點(diǎn):實(shí)例041992

16、年8月3日簽訂的第92/1234號(hào)合同主要條款： 賣方：廣州服裝進(jìn)出口公司 買方：Messrs. J. Handerson & Co, New York City, USA. 商品名稱及數(shù)量：1,000打絲織女式襯衫 單價(jià)：每打52.50美元成本加保險(xiǎn)加運(yùn)費(fèi)到紐約市，含傭3% 總金額：52,500美元 交貨期：1992年11月份由中國(guó)港口裝運(yùn)可轉(zhuǎn)運(yùn)但不可分批裝運(yùn) 交付條款：不可撤銷、即期信用證付款，議付有效期為最后裝船期后15天內(nèi)在中國(guó)到期 開來信用證如下:THE STANDARD CHARTERED BANK NEW YORK, USA NO.10/1375 DATE: 18 Oct

17、ober, 1992 DOCUMENTARY LETTER OF CREDIT IRREVOCABLE To: Guangzhou Garments Imp. & Exp. Corp. Guangzhou, China Advising Bank: Bank of China, Guangdong Branch, Guangzhou China Dear Sirs, You are authorised to draw on Messrs.J.Handerson & Co. for a sum not exceeding US$ 51,500 (SAY US DOLLARS F

18、IFTY-ONE THOUSAND FIVE HUNDRED ONLY) available by draft drawn in duplicate on them at 60 days after sight, accompanied by the following documents: 1. Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked "FREIGHT PREPAID" covering 1,000 dozen silk blouses.

19、 2. Signed Commercial Invoice in triplicate, indicating S/C No.92/1234 dated 3 August, 1992. 3. One original insurance Policy/Certificate. Shipment from China port to New York City, USA. Shipment is to be effected before November 30,1992,with partial shipments and transshipment prohibited. This cred

20、it expires on December 10,1992 in China. 請(qǐng)指出并修改信用證的不符點(diǎn):實(shí)例05銷貨合同主要條款如下: 合同號(hào)碼:28KG603 賣方:遼寧紡織品進(jìn)出口公司 買方:J. Brown & Co., 175 Queens Way, Hong Kong 商品名稱及數(shù)量:羊毛衫 S105 50打 M107 60打 L109 70打 單價(jià): S105 每打成本加運(yùn)費(fèi)香港 120美元 M107 每打成本加運(yùn)費(fèi)香港 150美元 L109 每打成本加運(yùn)費(fèi)香港 180美元 金額: 27,600美元 交貨期: 1995年11月，不允許分批裝運(yùn)，可轉(zhuǎn)運(yùn)。 付款條件：不可

21、撤銷的見單后90天付款的信用證，效期為裝運(yùn)后15天在中國(guó)到期。開來信用證如下:HUA CHIAO COMMERCIAL BANK LTD. 88-89 Des Voeux Road, Central, Hong Kong Irrevocable Documentary Credit No. F-07567 Date and place of issue: 95/09/28 Hong Kong Date and place of expire:95/11/30 Hong Kong Applicant: J. Brown & Co., 175 Queens Way, Hong Kong B

22、eneficiary: Liaoning Textiles I/E Corp., Dalian, China Advising Bank: Bank of China, Liaoning Branch, Dalian Amount: USD26,700.-(SAY UNITED STATES DOLLARS TWENTY-SIX THOUSAND SEVEN HUNDRED ONLY) Partial shipments and transshipment are prohibited. Shipment from Dalian, China to Hong Kong, latest 95/1

23、1/30 Credit available against presentation of the documents detailed herein and of your draft at 90 days sight for full invoice value. -Signed commercial invoice in quadruplicate. -Full set of clean on board ocean Bills of Lading made out to order of HUA CHIAO COMMERCIAL BANK LTD. marked freight pre

24、paid. -Insurance certificate or policy endorsed in blank for full invoice value plus 10%, covering All Risks and War Risk. Covering 50 doz. woolen sweaters, S105, USD 120 per doz.  CFR Hong Kong 60 doz. woolen sweaters, M107, USD 150 per doz. CFR Hong Kong 70 doz. woolen sweaters, L109, USD180

25、per doz. CFR Hong Kong As per Contract No. 28KG063 請(qǐng)指出并修改信用證的不符點(diǎn):實(shí)例06 合同如下Shanghai Light Industrial Products I & E CorporationSales ConfirmationTo: Abdular Company NO.:253 P.O.Box789 DATE: Sep.15, 1999 Kuwait We hereby confirm having sold to you the following goods on terms and conditions as sta

26、ted below.Name of Commodity and Butterfly Brand Sewing Machine JA-1Specification: 3 Drawers Folding Cover(三折疊式蝴蝶牌縫紉機(jī))Packing: Packed in wooden cases of 1 set each.Quantity: Total 55000setsUnit price: USD64.00per set CIF3% KuwaitTotal amount: USD352000.00 (Say US Dollars three hundred and fifty two t

27、housand only.)Shipment: During Oct./Nov. 1999 from Shanghai to Kuwait with partial shipments and train shipment permittedIncurrence: To be covered by the seller for 110$% of total invoice value against all risks and war risks as per the relevant ocean marine cargo clauses of the peoples Insurance Co

28、mpany of China dated1/1/1981.Payment: The buyer should open through a bank acceptable to the seller an irrevocable Letter of Credit at 30days after sight to reach the seller 30days before the month of shipment valid for negotiation in China unit the 15th day after the date of shipment.Remarks: Pleas

29、e sign and return one copy for our file.The buyer: The seller: Abdular Company Shanghai Light Industrial Products _ I & E CorporationTHE HABIB BANK LIMITED KUWAITAdvised though : bank of china ,NO .CN3099 / 714Shanghai Branch DATE: Oct .2, 1999 KuwaitTo: Shanghai Light Industrial Products Import

30、 & Export Corp.Dear sirs :We are pleased to advise that for account of Abdular Company ,Kuwait(企業(yè)名稱) ,we hereby open our L/C.NO CN3089/714 in your favor for a sum not exceeding about US $330000.00(Say US Dollars There Hundred Thirty Thousand only) available by your drafts On the Habib Bank Ltd.,

31、 New York Branch at 30 days after date accompanied by the following documents:1. Singed commercial invoice in 6 copies2. Full set of (3/3) clean on board B/L issued to our order notify the above mentioned buyer and marked “freight to collect” dated not later than October 31 19993. Insurance policy i

32、n 2 copies covering C. I. C for 150% invoice value4. Certificate of Origin in 2 copiesCovering shipments of :5. 500 sets Sewing Machine Art. No. JA-1 packed in wooden cases or cartons each At US$ 64.00 CIF KuwaitPartial shipments are allowed. Transshipment is not permitted.Drafts drawn under this cr

33、edit must be marked “drawn under Habib Bank, Ltd., Kuwait bearing the number and date of this credit. .We undertake to honour all the drafts drawn in compliance with the terms of this Credit if such drafts to be presented at our counter on or before Oct. 31 1999.For and on behalf ofTHE HABIB BANK LT

34、D. KUWAIT請(qǐng)指出并修改信用證的不符點(diǎn):實(shí)例07Sales Confirmation No：0003916 Date：Sep.30,2005 Seller：Ningbo Huadu Textile International Trade Corp.Buyer：Sunny Men Corporation，P.O.Box No.6789 Toronto,Canada.Commodity and Specifications：Polo brand full cotton mens shirt 15,000pcs ，5 more or less at seller's optionPac

35、king：In cartons of 20pcs each，containerizedUnit Price：US$1.20 Per Piece CFR Toronto Total value:US$18,000.00（U.S.Dollars Eighteen Thousand only）Time of shipment：During Nov./Dec.2005 In two equal monthly lots，from China to Toronto，allowing transshipment。Insurance：To be covered by the BuyerTerms of Pa

36、yment：By Irrevocable Sight Letter of Credit to reach the Seller 15 days before the month of shipment and remained valid for negotiation in China until the 15th days after date of shipment。IRREVOCABLE DOCUMENTARY CREDITNO. 051086Oct.12，2005TO;BANK OF CHINANINGBO,CHINA FROM:THE ROYAL BANK OF CANADA WE

37、 OPEN IRREVOCABLE DOCUMENTARY CREDIT NO. 051086BENEFICIARY: NINGBO HUADU TEXTILE IMP. AND EXP. Co. LTD. Jiefang south road 111,Ningbo,ChinaAPPLICANT:sunny men corporation P.O.BOX NO.6789 Toronto, CanadaAMOUNT:US $18000.00(Say U.S. Dollars eighteen thousand Only.)This credit is available by beneficia

38、rys draft at 30days after sight for 100% of invoice value drawn on the royal bank of canada.Accompained by the following doccuments: 1.Signed commercial invoice in 3copied. 2.Full set of clean on board bill of lading made out to order and blank endored marked freight prepaid and notify appliant.3.In

39、surance policy duplicate copied for 110% of invoice value. Covering all risks and war risk subject to CIC dated JAN.1ST,1981. 4.Certificate of origin in duplicate issed bu china internation chamber of commerce or other government authorities.5.Inspection certificate of quality issued by applicant co

40、vering:Polo brand full cotton mens shirt 15,000pcs at US$1.20 per piece CFRC3% Toronto as per S/C NO. 0003916 dated SEP.30,2005.LATEST SHIPMENT:NOV.30,2005 from ningbo to toronto.PARCIAL SHIPMENTS: AllowedTRANSHIPMENT: ProhibitedThe goods shall be containerized, the documents must be presented withi

41、n 8days after the date of the B/L,but within the vaildity of the credit.THE ROYAL BANK OF CANADA請(qǐng)問:加拿大皇家銀行開來的信用證存在哪些問題？實(shí)例08SALES CONFIRMATIONS/C NO：BDY666Date：AUG.20,2005The Seller：DAYA FOREIGN TRADE CORP The Buyer：PITY IMP AND EXP COAddress：88 XINFENG ROAD,NINGBO,CHINA Address：NO.555,A.C STREET,LON

42、DON,BRITISHThe Sellers Agree to Sell And The Buyers Agree to Buy The Undermentl0ned Goods According to The Terms And Conditions as Stipulated Below：Name of Commodity，Specification，Packing Quantity Unit Price Total Amount100%FULL WOOLEN SWEATERSTYLE 768 STYLE 769PACKING:ONE PIECE TO A POLY BAG AND 20

43、PCS TO ONE CARTON.1000PCS800PCSUSD12.00/PCUSD10.00/PCUSD12000.00USD8000.00Total Contract Value(In Words)：SAY U.S.DOLLARS TWENTY THOUSAND ONLY.Shipment：Within 45days of receipt of letter of credit and not later than the month of October 2005. With partial shipments and transshipment allowed, from any

44、 Chinese port to London ,British.Insurance：to be effected by seller for 110%of CIF invoice value covering all risks only as per China Insurance Clause.Payment：By 100% confirmed Irrevocable Letter of Credit of 45 days after B/L opened by the Buyer. Confirmed by : The Seller: DAYA FOREIGN TRADE CORP T

45、he Buyer: PITY IMP AND EXP CO李環(huán)清 Steven Jam General Manager Dept. Manager DOCUMENTARY LETTER OF CREDITFROM：BRITISH LOYAL BANK，LONDON .SEQUENCE OF TOTAL 27: 1/1FORM OF DOCUMENTARY CREDIT: 40A:IRREVOCABLE L/C NO. 20: BB555DATE OF ISSUE: 31C:SEP.10,2003EXPIRY DATE AND PLACE 31D:OCT.31,2005, LONDONAPPLI

46、CANT 50:PITY IMP AND EXP CO. NO.555,A.C STREET,LONDON,BRITISH.BENEFICIARY 59: DAYA FOREIGN TRADE CORP. 588 XINFENG ROAD,NINGBO,CHINACURRENCY CODE,AMOUNT 32B:USD20,000.00AVAIABLE WITH-/BY 41D:WITH ANY BANK BY NEGOTIATION IN CHINADRAFT AT 42C:AT 45 DAYS AFTER SIGHTDRAWEE（PAYING BANK） 42D:OURSELVESPART

47、IAL SHIPMENT 43P:NOT ALLOWED TRANSHIPMENT 43T: ALLOWEDLOADING AT/FROM 44A:ANY CHINESE PORTFOR TRANSPORTATION TO 44B:LONDON,BRITISHTHE LATEST DATE OF SHIPMENT 44C:OCT.23,2005DESCRIPTION OF GOODS 45A:100%FULL WOOLEN SWEATER AS PER S/C NO.BD666 DD.AUG.20,2005STYLE 768 1000 PCS USD12.00/PCSTYLE 769 800

48、PCS USD10.00/PCTERMS OF DELIVERY: CIF LONDONDOCUMENTS REQUIRED 46A :1SIGNED COMMERCIAL INVOICE IN 4 COPIES SHOWING THAT THE QUALITY OF SHIPMENT IS IN ACCORDANCE WITH THE STIPULATION OF S/C.2PACKING LIST IN 3 COPIES32/3 OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT OT ORDER AND ENDORED IN BLANK S

49、HOWING FREIGHT PREPAID AND NOTIFYING APPLICANT.4BENEFICIARYS CERTIFICATE CERTIFYING THAT 1/3 ORIGINAL B/L AND ONE SET OF NON-NEGOTIABLE DOCUMENTS HAVE BEEN SENT TO APPLICANT AFTER SHIPMENT IMMEDIATELY.5INSURANCE POLICY IN DUPLICATE FOR 120% OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK SUBJECT TO

50、 CIC DATED JAN.1ST,1981.ADDITIONAL CONDITIONS 47A:PLS NOTE IF DOCS PRESENTED CONTAIN DISCREPANCY, A FEE OF USD30 WILL BE DEDUCETED.PERIOD FOR PRESENTATION: 48:DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT DATE BUT WITHIN L/C VALIDITY-END-CONFIRMATION 49:WITHOUTCHARGES 71B: ALL BANKING CO

51、MMERCIAL CHARGES OUTSIDE OF NEW YORK ARE FOR THE BENEFICIARYS ACCOUNT.CONFIRMATION INSTRUCTIONS 49:WITHOUT信用證存在哪些問題？實(shí)例09Sales ContractNo.:ss03Date:May 20.2006Seller: Shanghai stationery and sporting goods Imp. and Exp. Corp. Address : 5-15 mansion 1230-1240 Zhongshan road, shanghai Buyer: Smith Co.

52、Ltd. , Address :The Jane street ,Kong zone , London , EnglandThis contract is made by and between the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to sell the undermentioned commodity according to the terms and conditions stipulated below:Name of commodity: mens glov

53、esSpecification: Model No. 5Quantity: 2000dozensUnit Price : CFR Amsterdam USD 45.00 Per dozenAmount : USD90 000.00( Say U.S. Dollars Ninety Thousand Only)Shipment : From Shanghai , China To Amsterdam, Holland Not Later Than July 30, 2006 with transshipment and partial shipment not allowed Packing: By Seaworthy cartons(CTNS) Insurance: To be covered by buyersTerms of Payment: By irrevocable letter of Credit at SightShipping Marks: At sellers optionLetter of Cre