信用證修改練習(xí)

1、根據(jù)以下合同條款及審核要求審核英國(guó)倫敦米蘭銀行來(lái)證SALES CONTRACTContract No.: 055756Date:21st. July 2005Seller:Shanghai Cereals and Oil Imp. & Exp. Corporation 上海糧油進(jìn)出 口公司Buyer:ABC Company Limited 36-36 Kannon Street London U.K.Commodities and Specification: Chinese White Rice Long-shapedBroken Grains (Max): 5%Admixture (Max

2、):0.25%Moisture (Max):15%Quantity:30 000 metric tons with 10% more or less at the seller s optionPacking:Packed in gunny bags of 50kg eachUnit Price:USD400 per M/T FOB stowed (包括理艙費(fèi)在內(nèi)的裝運(yùn)港船上交貨)Shanghai grossfor netAmount:USD12 000 000 (SAY TWELVEMILLION ONLY)Shipment:during Oct. / Nov. 2005 from Shan

3、ghai to London with partial shipmentand transshipment is allowedInsurance:To be covered by the buyerPayment:By Irrevocable L/C payable at sight for negotiation in China within 15 daysafter the shipmentMidland Bank Ltd., LondonAug. 18th, 2005Advising Bank:Applicant: ABC Company Ltd.Bank of China Shan

4、ghai BranchBeneficiary:Amount: Not exceeding USD12 000 000Shanghai cereals and oilImp. & Exp. Corp.Shanghai ChinaDear Sirs,At the request of ABC Co. Ltd., London, we hereby issue in your favour this revocable documentary credit No. 219307 which is available by negotiation of your draft at 30 days af

5、tersight for full invoice value drawn on us bearing the clause:Drawn under documentary credit Nc219307 of Midland Bank Ltd.,accompaniefobyvtiieg documents:1. Signed commercial invoice in 3 copies.2. Full set of 2/3 clean on board bills of lading made out to order and bank endorsed marked Freight Pre

6、paid and notify applicant.3. Certificate of origin issued by AQSIQ.4. Insurance policy for full invoice value plus 10% covering all risks and war risks as per ICC dated Jan. 1st, 1981.5. Inspection certificate issued by applicant.6. Beneficiarycertificate fax to applicant within 24 hours after shipm

7、ent stating contractnumber, credit number, vessel name and shipping date.Covering 30 000 metric tons Chinese White Rice Long-shapedBroken Grains:5%Admixture:0.25%Moisture:15%At USD400.00 per M/T FOB Shanghai, packed in plastic bags.Shipment from Chinese port to London during Oct. / Nov. 2005Transshi

8、pment is prohibited, partial shipment prohibited.This credit is valid for negotiation before Dec. 15th, 2005 in London.Special Conditions: Documents must be presented for negotiation within 5 days after the date of issuance of the bills of lading, but in any event within this credit validity.We here

9、by undertake to honour all drafts drawn in accordance with the terms of this credit. The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd., London.It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision

10、), International Chamber of Commerce Publication NO. 500.SIGNATURES信用證主要有以下不符點(diǎn)1. 信用證金額未考慮溢短裝條款,如果溢裝,那么會(huì)出現(xiàn)單證不一致,故金額應(yīng)該為Notexceeding USD13 200 000 .2. 信用證性質(zhì)不符合合同的要求,將 Revocable改成Irrevocable o3. 匯票的付款期限有誤,應(yīng)將 at 30 days after sight改為at sight.4. 運(yùn)輸條款有誤,因合同規(guī)定采用FOB貿(mào)易術(shù)語(yǔ),因此,運(yùn)費(fèi)條款“ Freight Prepaid 應(yīng)改為Freight Co

11、llect.5. 刪除保險(xiǎn)條款.由于合同規(guī)定采用FOB貿(mào)易術(shù)語(yǔ),故不應(yīng)該有出口方提供保險(xiǎn)單.6. 檢查條款應(yīng)當(dāng)刪去,由于Inspection Certificate issued by applicant是信用證軟條款.或者改為 Inspection should be effected by the beneficiary beforeshipment. Relevant documents or certificates are requested to be issued by theShanghai Exit and Entry Inspection and Quarantine Bu

12、reau. 中國(guó)出入境檢驗(yàn)檢疫局7. 信用證沒(méi)有溢短裝條款規(guī)定,而合同有,故要加上“ 30 000 M/T with 10% more or less at the seller s option8. 信用證對(duì)規(guī)格的描述,沒(méi)有采用品質(zhì)機(jī)動(dòng)幅度,應(yīng)改為 Broken Grains (Max): 5%;Admixture (Max): 0.25%; Moisture (Max): 15%.9. 貿(mào)易術(shù)語(yǔ)FOB后漏掉：stowed,應(yīng)加上.10. 包裝條款有誤,合同規(guī)定gunny bags,而信用證卻規(guī)定為 plastic bags,應(yīng)改為gunny bags.11. 重量的計(jì)算方法“以毛作凈在合同里有規(guī)定,而信用證漏掉了這一條款,應(yīng)補(bǔ)上 gross for net.12. 裝運(yùn)港有誤,信用證中籠統(tǒng)規(guī)定為 Chinese port,而采用FOB貿(mào)易術(shù)語(yǔ),其后一定要采用