1、-可編輯修改-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為 09/0501-FCT 的信開本信用證。試根據(jù) SHDS09027 出 口合同對信 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 NO.:SHDS09027SELLER:29TH FLOOR KINGSTAR MANSION, 623JINLIN RD.,日

2、期 DATE:APR.03, 2009SHANGHAI CHINA地點 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 madeby and agreed between the BUYEFfend SELLER, in accordance with the terms and conditions stipulated below.1.品名及規(guī)格2.數(shù)量3.單價及價格條款4.金額Commodity & Spec

3、ificationQuantityUnit Price & Trade TermsAmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea Set542SETSUSD23.5012737.00DS220120-Piece Dinnerware Set800SETSUSD20.4016320.00DS450445-Piece Dinnerware Set443SETSUSD23.2010277.60DS512095-Piece Dinnerware Set254SETSUSD30.107645.4

4、0Total:2039SETS46980.00溢短裝，由賣方?jīng)Q定More or less of shipment allowed at the sellersSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.Total ValueDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF1 SET EACH ONLY.TOTAL: 1639 CARTONS.允許With5.總值option6.包裝Pa

5、cking7.嘜頭AT BUYERS OPTION.-可編輯修改-Shipping Marks8.裝運期及運輸方式TOBEEFFECTEDJEFOREXEENDOFAPRIL 2009 WITHPARTIALSHIPMENT-可編輯修改-THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADAGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR F

6、AVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULVALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:+ 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 CHAMB

7、ER OF COMMERCE.+ FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKEEIGHT PREPAIDCONSIGNED TO ORDER OF THE ROYAL BANK OF CAINDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APP LICANT WITH FULL ADDRESS AND PHONE NO. 770+ INSURANCEOLICY ORCERTIFICATEFOR130 PERCENCIF OFINVOICE VALUECOVER

8、ING:INSURANCCARG(CLAUSES(A)AS PERI.C.C. DATED1/1/1982.+ BENEFICIAR CERTIFICATECERTIFYINGTHATEACHCOPYDFSHIPPINGDOCUMENT4ASBEENFAXEDTOTHEAPPLICANTWITHIN 48 HOUR! AFTERSHIPMENT.COVERING SHIPMENT PF:IRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER: 09/0501-FCTADVISING BANKS REF. NO.ADVISING BANK:SHANGHAI A J

9、 FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200002, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY:DESUN TRADING CO.,LTD. 29TH FLOORKINGSTAR MANSION, 623JINLIN RD.,SHANGHAI CHINAAMOUNT:USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)DAT

10、E:APR 8, 2009PLACE:VANCOUVEREXPIRY DATE: MAY 15, 2009FOR NEGOTIATION IN APPLICANT COUNTRYTime of Shipment & means of TransportationALLOWED AND TRANSHIPMENT ALLOWED.9.裝運港及目的地Port of Loading & DestinationFROM: SHANGHAITO: TORONTO10.保險THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE &

11、WAR RISKS FOR 110% OFInsuranceTHE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981.11.付款方式Terms of PaymentTHE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009 VALID FORNEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.12.備注

12、RemarksThe BuyerNEO GENERAL TRADING CO.(signature)The SellerDESUN TRADING CO.,L TD.(signature) CONFIRMATION OF TELEX/CABLE PER-ADVISEDTELEX NO. 4720688 CAL INVOINADA09910.-可編輯修改-4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS1511 30-PIECE DINNERWARE AND TEA SET, 544ETSDS220120-PIECE DINNERW

13、ARE SET, 800SETS,DS450445-PIECE DINNERWARE SET, 443SETS-可編輯修改-DS5120 95-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009. FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOLATESTPARTIALVANCOUVERAPRIL 30,2009SHIPMENTSPROHIBITEDTRANSSHIPMEN

14、TDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF CREDIT. ADOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION.LLSPECIAL INSTRUCTION: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENE

15、FICIARY.ALL GOODS MUST BE SHIPPED IN FOUR 20CY 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 A SPECIAL DISCREPANHANDLING FEE OF US$35.00 TO BE D

16、EDUCTED FROM ANY PROCEEDS.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 HOLDE ALLDRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL B

17、E DULY HONORED UPONPRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONALCHAMBER OF COMMERCE PUBLICATION NO. 600.RTHAYours Very Truly,David JoneJoanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE信用證審核結(jié)果PROHIBITED-可編輯修改-信用證

18、號09/0501-FCT合同號SHDS09027審證結(jié)果1.信用證大小寫金額不一致，大寫金額錯誤(US DOLLARS FORTY SIX THOUSAND NINEHUNDRED ANEIGHTEENONLY),低于合同金額(USD46980)，應(yīng)為 USD46980(US DOLLARSFORTY SIX THOUSAND NINE HUNDRED ANDGHTYONLY)而不是 USD469182.信用證在加拿大到期 (FOR NEGOTIATION IN APPLICANTCOUNTRY)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 BENEFIC

19、IARYCOUNTRY)3.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(FOR110 PERCENT OF INVOICE VALUE)4.合冋要求投保的為“中國海洋運輸貨物保險條款”，而信用證投保的為“倫敦協(xié)會貨 物保險條款“ A,適用的條款有誤，應(yīng)當(dāng)根據(jù)合同規(guī)定投保。5.證明裝運貨物數(shù)量與合同有出入，證中規(guī)定DS1151544SETS DS5120 245SETS 而合同中為 DS1151 542SETS DS5120 254SETS6.目的港與合同不符。應(yīng)為多倫多而(TORONTO是溫哥華(VANCOUVER7

20、.合同明確規(guī)定允許轉(zhuǎn)運和分批裝運，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)提供的外銷合同對信用證進(jìn)行審核并提出改證要求-可編輯修改-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為 0011LC123756 的信用證電開本。試根據(jù) NE02009026 出口合同對信用證進(jìn)行審核，指出信用證存在的問題并提出具體的改證要求。銷貨合同SALES CONTRACT賣方DESUN TRADING CO., LTD.編號 NO.:NEO2009026SELLER:HUARONG MANSION RM2901 NO.85 G

21、UANJIAQIAO,日期 DATE:Feb. 28, 2009NANJING 210005, CHINA地點 SIGNED IN:NANJING, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363買方BUYER:NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 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 S

22、ELLER, in accordance with the terms and conditions stipulated below.1.品名及規(guī)格2.數(shù)量3.單價及價格條款4.金額Commodity & SpecificationQuantityUnit Price & Trade TermsAmountCFR DAMMAM PORT, SAUDI ARABIAABOUT 1700 CARTONSCANNED MUSRHOOMPIECES & STEMS 24 TINS X 425 GRAMS NETWEIGHT (D.W. 227 GRAMS) AT USD7.80 PERCARTON.

23、ROSE BRAND.S1700CARTONSUSD7.80USD13260.00Total:1700CARTONSUSD13260.00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.裝運期及運輸方式Time of Shipmen

24、t & means of TransportationNot Later Than Apr.30, 2009 BY VESSEL9.裝運港及目的地From : SHANGHAI PORT, CHINAPort of Loading & DestinationTo : DAMMAM PORT, SAUDI ARABIA10. 保險TO BE COVERED BY THE BUYER.The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sig

25、ht of reach the seller30 days before the month of shipment, valid for negotiation in China until the 15thday after the date of shipment.Insurance11.付款方式-可編輯修改-2009MAR22 09:18:11LOGICAL TERMINALE102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY B198081

26、689580FC5, BKCHCNBJ RJHISARI RECOROBASIC HEADERF 01 BKCHCNBJA940 0588 550628APP LI CATION HEADER0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*（HEAD OFFICE）USER HEADERSERVICE CODE 103:(銀行蓋信用證通知專用章）BANK. PRIORITY 113:MSG USER REF. 108:INFO.

27、FROM CI 115:SEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT*40 ANON-TRANSFERABLEDOC. CREDIT NUMBER*200011LC123756DATE OF ISSUE31 C090320APP LI CABLE RULES*40 UCP LATEST VERSIONDATE/PLACE EXP.E*31 DDATE 090505 PLACE CHINAAPPLICANT*50NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-46

28、59220 FAX: 00966-1-4659213BENEFICIARY*59DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363AMOUNT*32 BCURRENCY USD AMOUNT 13260AVAILABLE WITH/BY*41 DANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .42 CSIGHTDRAWEE42 ARJHISARI12.備注

29、RemarksThe BuyerNEO GENERAL TRADING CO.（進(jìn)口商簽字蓋章）The SellerDESUN TRADING CO., LTD.（岀口商簽字蓋章）-可編輯修改-MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECORO*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)43 P NOT ALLOWED43 T NOT ALLOWED44 ECHINA MAIN FORT, CHINA44 FDAMMAM

30、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:+ SIGNEDCOMMERCIAN VOICE IN TRIPLICATE ORIGINALANDMUSTSHOVBREAKDOWNDFTHE AMOUNTAS FOLLOWS: FOB VALUE, FREIGHT CHAR

31、GES AND TOTAL AMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF AL RAJHI BANKING ANDINVESTMENT CORP, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT, INDICATING THE FULL NAME,ADDRESS AND TEL NO. OF THE CARRYING VESSELS AGENT AT THE PORT OzDISCHARGE.+ PACKING LIST IN ONE OR

32、IGINAL 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 THE NAME OF THE MANUFACTURERS OF

33、 PRODUCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESE ORIGIN.+ THE PRODUCTION DATE OF THE GOODS NOT TO BE EAR LIER THAN HALF MONTH AT TIME OFSHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.+ SHIPMENT TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT COMPANYSCERTIFICATE TO THIS EFFECT SHOULD A

34、CCOMPANY THE DOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKING2009MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051PARTIAL SHIPMTSTRANSSHIPMENTPORT OF LOADINGPORT OF DISCHARGE

35、LATEST SHIPMENTGOODS DESCRIPT.DOCS REQUIRED-可編輯修改-2009MAR22 09:18:11LOGICAL TERMINAL E102MT S700ISSUE OF A DOCUMENTARY CREDITPAGE 00001FUNC MSG700UMR 06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROAND 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 UNDE