根據(jù)外銷合同審核信用證

1、題目要求和說明題目名稱信用證審核基本要求根據(jù)提供的外銷合冋對(duì)信用證進(jìn)行審核并提出改證要求相關(guān)說明世格公司與加拿大 NEO公司達(dá)成交易后，2009年4月8日，世格公司收到 NEO公司通過 加拿大皇家銀行開來的編號(hào)為 09/0501-FCT的信開本信用證。試根據(jù) SHDS09027出口合同 對(duì)信用證進(jìn)行審核，指出信用證存在的冋題并提出具體的改證要求。銷售合同SALES CONTRACT賣方DESUN TRADING CO.,LTD.編號(hào)NO.:SHDS09027SELLER:29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,日期DATE:APR.03, 2009

2、SHANGHAI CHINA地點(diǎn) SIGNED IN:SHANGHAI買方BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET , TORONTO, CANADA買賣雙方同意以下條款達(dá)成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1.品名及規(guī)格2.數(shù)量3.單價(jià)及價(jià)格條款4.金額Commodity & SpecificationQua

3、ntityUnit Price & Trade TermsAmountCIFC5 TORONTOCHINESE CERAMIC DINNERWARE542SETS800SETS443SETS254SETSDS1511DS2201DS4504DS512030-Piece Dinnerware and Tea Set20-Piece Dinnerware Set45-Piece Dinnerware Set95-Piece Dinnerware SetTotal:2039SETS允許With5.總值溢短裝，由賣方?jīng)Q定optionMore or less of shipment allowe

4、d at the sellersSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLYTotal Value6.包裝PackingDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED INCARTONS OF 1 SET EACH ONLY .TOTAL: 1639 CARTONS.7.嘜頭AT BUYER'S OPTION.Shipping Marks8.裝運(yùn)期及運(yùn)輸方式TO BE EFFECTED BEFORE TH

5、E END OF APRIL 2009 WITHAND TRANSHIPMENTTime of Shipment & means of TransportationPARTIAL SHIPMENT ALLOWEDALLOWED.9.裝運(yùn)港及目的地FROM: SHANGHAIPort of Loading & DestinationTO: TORONTO10. 保險(xiǎn)Insurance11. 付款方式Terms of PaymentTHE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE &

6、WARRISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P 丄C.C. DATED 1/1/1981.THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12.備注RemarksThe SellerDESUN TRADING CO

7、.,L TD.(signature)The BuyerNEO GENERAL TRADING CO.(signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADA CONFIRMATION OF TELEX/CABLE PER-ADVISEDDATE:APR 8, 2009TELEX NO. 4720688 CAPLACE: VANCOUVERIRREVOCABLEDOCUMENTARYCREDITCREDI

8、T NUMBER: 09/0501-FCTADVISING BANK'S REF. NO.ADVISING BANK:SHANGHAIAJFINANCECORPORATION59 HONGKONG ROADSHANGHAI 200002, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY:DESUN TRADING CO.,LTD. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINAAMOUNT:(US

9、DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE: MAY 15, 2009FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENT

10、S:+ SIGNED COMMERCIAL INVOICE AND 3 COPIES.+ PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.+ ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE.+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED " FREIGHT PREPAID CONSIGNED T

11、O ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910.+ INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT CIF OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982.+ BENEFICIAR

12、Y S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS1511 30-PIECE DINNERWARE AND TEA SET, 544ETSDS220120-PIECEDINNERWARE SET, 800SETS,DS450445-PIECE

13、DINNERWARE SET, 443SETSDS512095-PIECEDINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009.FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOLATESTPARTIALTRANSSHIPMENTVANCOUVERAPRIL 30,2009SHIPMENTSPROHIBITEDPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGO

14、TIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION.SPECIAL INSTRUCTION: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.+ ALL GOODS MUST BE SHI

15、PPED IN FOUR 20'CY TO CY CONTAINER AND B/L SHOWING THE SAME.+ THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.+ DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO ASPECIAL DISCREPANCY HANDLING FEE OF US$35.00 TO BE DEDUCTED FROM ANY P

16、ROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDCON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THA' ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY

17、HONORED UPONPRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.Yours Very Truly,David JoneAUTHORIZED SIGNATUREJoa nne HsanAUTHORIZED SIGNATURE信用證審核結(jié)果信用證號(hào)09/0501-FCT合同號(hào)SHDS09027審證

18、結(jié)果1.信用證大小寫金額不一致，大寫金額錯(cuò)誤(US DOLLARS FORTY SIX THOUSANDNINE HUNDRED AND EIGHTEEN ONLY),低于合 同金額(USD46980),應(yīng)為 USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED ANDEIGHTYONLY)而不是 USD46918。2.信用證在加拿大到期 (FOR NEGOTIATION IN APPLICANT COUNTRY)，易產(chǎn)生逾 期，且與合冋要求不符，應(yīng)改在國內(nèi)到期(FOR NEGOTIATION IN BENEFICIARYCOUNTRY)。3.

19、加減保率為 30%( FOR 130 PERCENT OF INVOICE VALUE)，高于合同規(guī)定的 10% ,應(yīng)改為(FOR 110 PERCENT OF INVOICE VALUE)。4.合冋要求投保的為“中國海洋運(yùn)輸貨物保險(xiǎn)條款”，而信用證投保的為“倫敦協(xié)會(huì)貨 物保險(xiǎn)條款“ A，適用的條款有誤，應(yīng)當(dāng)根據(jù)合同規(guī)定投保。5.證明裝運(yùn)貨物數(shù)量與合同有出入，證中規(guī)定DS1151 544 SETS、DS5120 245 SETS ,而合同中為 DS1151 542 SETS、DS5120 254 SETS。6.目的港與合同不符。應(yīng)為多倫多而(TORONTO )不是溫哥華(VANCOUVER )

20、。7.合冋明確規(guī)定允許轉(zhuǎn)運(yùn)和分批裝運(yùn)，但信用證中禁止。題目要求和說明題目名稱信用證審核基本要求根據(jù)提供的外銷合冋對(duì)信用證進(jìn)行審核并提出改證要求相關(guān)說明2009年3月22日，中國銀行江蘇省分行通知世格公司收到NEO公司通過利雅得銀行開來的編號(hào)為0011LC123756的信用證電開本。試根據(jù)NEO2009026出口合同對(duì)信用證進(jìn)行審核，指出信用證存在的冋題并提出具體的改證要求。銷貨合同SALES CONTRACT賣方SELLER:DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,NANJING 210005, CHINA

21、TEL: 0086-25-4715004FAX: 0086-25-4711363編號(hào)NO.: 日期DATE:地點(diǎn) SIGNED IN:NEO2009026 Feb. 28, 2009 NANJING, CHINA買方BUYER:NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220FAX: 00966-1-4659213買賣雙方同意以下條款達(dá)成交易：This contract Is made by and agreed between the BUYER and SELLER, in accord

22、ance with the terms and conditions stipulated below.1.品名及規(guī)格2.數(shù)量3.單價(jià)及價(jià)格條款4.金額Commodity & SpecificationQuantityUnit Price & Trade TermsAmountCFR DAMMAM PORT, SAUDI ARABIAABOUT1700CARTONSCANNEDMUSRHOOMS PIECES & STEMS 24 TINSX 425 GRAMS NET WEIGHT (D.W. 227GRAMS) AT USD7.80 PER CARTON.ROSE

23、BRAND.1700CARTONSTotal:1700CARTONS允許溢短裝，由賣方?jīng)Q定WithMore or less of shipment allowed at the sellers' option5.總值Total ValueUSD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY6.包裝EXPORTED BROWN CARTONPacking7.嘜頭ROSE BRANDShipping Marks178/2009RIYADH8.裝運(yùn)期及運(yùn)輸方式Time of Shipment & means of Transportatio

24、nNot Later Than Apr.30, 2009 BY VESSEL9.裝運(yùn)港及目的地From : SHANGHAI PORT, CHINA10. 保險(xiǎn)Insurance11. 付款方式Terms of PaymentTO BE COVERED BY THE BUYER.The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of s

25、hipment, valid for negotiation in China until the 15 th day after the date of shipment.12.備注The BuyerNEO GENERAL TRADING CO.（進(jìn)口商簽字蓋章）The SellerDESUN TRADING CO., LTD.（岀口商簽字蓋章）2009MAR22 09:18:11MT S700ISSUE OF A DOCUMENTARY CREDITLOGICAL TERMINAL E102PAGE 00001FUNC MSG700UMR 06881051BASIC HEADERAPP L

26、I CATION HEADERUSER HEADERSEQUENCE OF TOTAL FORM OF DOC. CREDIT DOC. CREDIT NUMBER DATE OF ISSUEAPP LI CABLE RULESDATE/PLACE EXP . APPLICANTBENEFICIARYAMOUNTAVAILABLE WITH/BYF 01 BKCHCNBJA940 0588 5506280 7001057 010320 RJHISARIAXXX 7277 977367 020213 1557 N*ALRAJHI BANKING AND INVESTMENT *CORPORATI

27、ON*RIYADH*（HEAD OFFICE）SERVICE CODE103:（銀行蓋信用證通知專用章 ）BANK. PRIORITY 113:MSG USER REF.108:INFO. FROM CI 115:* 271 / 1* 40ANON-TRANSFERABLE* 200011LC12375631 C 090320* 40 UCP LATEST VERSIONE* 31 D DATE 090505 PLACE CHINA* 50 NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220

28、FAX: 00966-1-4659213* 59 DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363* 32 B CURRENCY USD AMOUNT 13260* 41 D ANY BANK IN CHINA,BY NEGOTIATIONRemarks2009MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY C

29、REDITPAGE 00001FUNC MSG700UMR 06881051DRAFTS AT .42 CSIGHTDRAWEE42 ARJHISARI*ALRAJHI BANKING AND INVESTMENTCORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTSTRANSSHIPMENTPORT OF LOADINGPORT OF DISCHARGELATEST SHIPMENTGOODS DESCRIPT.DOCS REQUIRED43 P NOT ALLOWED43 T NOT ALLOWED44 ECHINA MAIN FORT, CHINA

30、44 FDAMMAM PORT, SAUDI ARABIA44 C 09043045 AABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.46 ADOCUMENTS REQUIRED:+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE ORIGINAL AND MUST SHOWBREAK DOWN OF THE AMOUNT AS FOLLOW

31、S: FOB VALUE, FREIGHT CHARGESAND TOTAL AMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF ALRAJHI BANKING AND INVESTMENT CORP, MARKED FREIGHT PREPAID ANDNOTIFY APPLICANT, INDICATING THE FULL NAME, ADDRESS AND TEL NO. OFTHE CARRYING VESSEL'S AGENT AT THE PORT OF DISC

32、HARGE.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUSTBE MANUALLY SIGNED.+ INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q. (ENTRY-EXITINSPECTION AND QUARANTINE OF THE PEOOPLES REP . OF CHINA) STATINGGOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF ORIGINDULY CERTIFIED BY C.C.P .I.T.STATING

33、THE NAME OF THE MANUFACTURERS OF PRODUCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.+ THE PRODUCTION DATE OF THE GOODS NOT TO BE EARLIER THAN HALFMONTH AT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.+ SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE.MT S700ISSUE OF A DOCU

34、MENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051SHIPMENT COMPANY'S CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERINGALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES.DD. CONDITIONS47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITHDISCREPANCY . THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT.PAYMENT UNDER THE GOODS