實(shí)訓(xùn)8-1出口信用證項(xiàng)下的審單和不符單據(jù)處理操作【實(shí)訓(xùn)目標(biāo)】能以出口方銀行身份審核信用證項(xiàng)下匯票、發(fā)票和海運(yùn)提單等主要單據(jù)；能掌握不符點(diǎn)的處理技巧。【實(shí)訓(xùn)背景】2013年10月15日，杭州銀行國(guó)際業(yè)務(wù)部職員文哲收到杭州里馬文化用品有限公司提交的信用證DCNPH660907及其項(xiàng)下的全套結(jié)匯單據(jù)和交單聯(lián)系單。1．信用證MT700ISSUEOFADOCUMENTARYCREDIT SENDERHONGKONGANDSHANGHAIBANKINGCORPORATIONLIMITED,HONGKONGRECEIVERBANKOFHANGZHOUSEQUENCEOFTOTAL27：1/1FORMOFDOC.CREDIT40A：IRREVOCABLEDOC.CREDITNUMBER20：DCNPH660907DATEOFISSUE31C：130822APPLICABLERULES40E：UCPLATESTVERSIONDATEANDPLACEOFEXPIRY.31D：DATE131020PLACEINCHINAAPPLICANT50：KADINCOMPANYLTD.2451DOMINIONCENTRE,43-58QUEEN’SROADEAST,WANCHAI,HONGKONGBENEFICIARY59：HANGZHOULIMASTATIONERYCO.,LTD.579QINGCHUNROADAMOUNT32B：CURRENCYUSDAMOUNTMAXIMUMCREDITAMOUNT39B：NOTEXCEEDINGAVAILABLEWITH/BY41D：ANYBANKINCHINA,BYNEGOTIATIONDRAFTSAT...42C：SIGHTFORINVOICEVALUEOFGOODSDRAWEE42A：ISSUINGBANKPARTIALSHIPMENT43P：NOTALLOWEDTRANSSHIPMENT43T：NOTALLOWEDPORTOFLOADING/AIRPORTOFDEPARTURE44E：PORTOFCHINAPORTOFDISCHARGE44F：HONGKONGLATESTDATEOFSHIPMENT44C：131005DESCRIPTIONOFGOODSAND/ORSERVICES.45A：CIFHONGKONGALLOTHERDETAILSASPERCONTRACTNO.KC201309ADOCUMENTSREQUIRED46A：+SIGNEDINVOICEINTRIPLICATESHOWINGDEDUCT5PCTDISCOUNT.+PACKINGLISTINTRIPLICATESHOWINGMEASUREMENT,GROSSWEIGHTANDNETWEIGHTOFEACHCARTON.+FULLSETORIGINALCLEAN‘ONBOARD’OCEANBILLSOFLADINGMADEOUTTOORDER,ENDORSEDINBLACKMARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANTWITHFULLADDRESS(TEL:25276717).+FULLSETOFMARINEINSURANCEPOLICY/CERTIFICATEINNEGOTIABLEFORMANDBLANKENDORSEDFORFULLCIFVALUEPLUS10PERCENT,COVERINGOCEANMARINECARGOCLAUSES(ALLRISKS)(INCLUDINGWAREHOUSETOWAREHOUSECLAUSE)ANDWARRISKSCLAUSES(1/1/1981)OFTHEPEOPLE’SINSURANCECOMPANYOFCHINAANDSTATINGCLAIMSPAYABLEINHONGKONGINTHECURRENCYOFTHEDRAFTS.+COPYOFBENEFICIARY’SFAXADDRESSEDTOAPPLICANTWITHIN2DAYSAFTERSHIPMENTADVISINGFULLSHIPMENTDETAILSINCLUDINGNAMEOFVESSEL,DATEOFSHIPMENTANDNO.OFCARTON.+FAXCOPYOFINSPECTIONCERTIFICATEISSUEDBYTHEAPPLICANT.+CERTIFICATEOFORIGINOFPEOPLE’SREPUBLICOFCHINASHOWINGCONSIGNEEAS“TOORDER”.ADDITIONALCONDITION47A：+ALLDOCUMENTSMUSTBESIGNED.+ALLDOCUMENTSCALLEDFORUNDERTHISCREDITAREORIGINALANDMUSTBECLEARLYMARKEDONTHEIRFACEAS“ORIGINAL”,EXCEPTTHOSEWHICHTHECREDITSPECIFICALLYSTATESCANBECOPY(IES).+ISSUINGBANKCHARGESEXCEPTDCOPENINGCOMMISSIONAREFORTHEACCOUNTOFBENEFICIARY.+AHKD400.00OREQUIVALENTCHARGEPLUSALLRELATIVECABLECHARGEWILLBEDEDUCTEDFROMTHEREIMBURSEMENTCLAIMFOREACHPRESENTATIONOFDISCREPANTDOCUMENTSUNDERTHISDOCUMENTARYCREDIT.NOTWITHSTANDINGANYINSTRUCTIONSTOTHECONTRARY,THESECHARGESSHALLBEFORTHEACCOUNTOFBENEFICIARY.+NOTWITHSTANDINGTHEPROVISIONSOFUCP600,IFWEGIVENOTICEOFREFUSALOFDOCUMENTSPRESENTEDUNDERTHISCREDITWESHALLHOWEVERRETAINTHERIGHTTOACCEPTAWAIVERWITHOUTREFERENCETOTHEPRESENTERPROVIDEDTHATNOWRITTENINSTRUCTIONSTOTHECONTRARYHAVEBEENRECEIVEDBYUSFROMTHEPRESENTERBEFORETHERELEASEOFTHEDOCUMENTS.ANYSUCHRELEASEPRIORTORECEIPTOFCONTRARYINSTRUCTIONSSHALLNOTCONSTITUTEAFAILUREONOURPARTTOHOLDTHEDOCUMENTSATTHEPRESENTER’SRISKANDDISPOSAL,ANDWEWILLHAVENOLIABILITYTOTHEPRESENTERINRESPECTOFANYSUCHRELEASE.+INFORMATIONTOPRESENTING/NEGOTIATINGBANK:CONDITIONSFROMAPPLICANTTOBENEFICIARY–FOREACHPRSENTATION:INCASEOFLATESHIPMENT,THEISSUINGBANKWILLDEDUCT7PCTOFTOTALINVOICEVALUEFORMPROCEEDSUPONDISCREPANCY(IES)ACCEPTEDBYAPPLICANT.CHARGES71B：ALLCHARGESOUTSIDEHONGKONGAREFORACCOUNTOFBENEFICIARY/EXPORTERPERIODFORPRESENTATION48：WITHIN015DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHISCREDIT.CONFIRMATIONINSTRUCTION49：WITHOUTINSTRUCTIONTOPAYING/ACCEPTING/NEGOTIATINGBANK78：ONRECEIPTOFDOCUMENTSCONFORMINGTOTHETERMSOFTHISCREDITATOURCOUNTER,WEUNDERTAKETOREIMBURSEYOUINTHECURRENCYOFTHISCREDITINACCORDANCEWITHYOURPAYMENTINSTRUCTIONAFTERDEDUCTINGALLRELATIVEREIMBURSINGCHARGESINCURRED.NEGOTIATINGBANK’SDISCOUNTAND/ORINTEREST,IFANY,PRIORTOREIMBURSEMENTBYUSAREFORACCOUNTOFBENEFICIARY.DOCUMENTSMUSTBEDESPATCHEDBYCOURIERUNDERONECOVERTOHSBCESDDIV,L5HSBCBLDGMONGKOK673NATHANRD.,MONGKOK,KLN,HONGKONGSENDERTORECEIVERINFORMATION72:PLEASEMENTIONYOURBANKER’SABANO.ANDCHIPSNO.ONYOURPAYMENTINSTRUCTIONS.THEAMOUNTOFEACHDRAWINGMUSTBEENDORSEDONTHEREVERSEOFTHISCREDITBYTHENEGOTINGBANK.2．商業(yè)發(fā)票ISSUERHANGZHOULIMASTATIONERYCO.,LTD.579QINGCHUNROADHANGZHOULIMASTATIONERYCO.,LTD.579QINGCHUNROADCOMMERCIALINVOICETOKADINCOMPANYLTD.2451DOMINIONCENTRE,43-58QUEEN’SROADEAST,WANCHAI,HONGKONGNO.L13I009DATESEP.25,2013TRANSPORTDETAILSFROMSHANGHAITOHONGKONGS/CNO.KC2013009AL/CNO.DCNPH660907TERMSOFPAYMENTL/CATSIGHTMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountN/MCIFHONGKONG1)ART.NO.K-909GLUESTICK22G2)ART.NO.K-908GLUESTICK8GALLOTHERDETAILSASPERCONTRACTNO.KC201309APACKEDIN192CARTONS.35424PCS47520PCS－5%DISCOUNTTOTAL:82944PCSSAYTOTAL:U.S.DOLLARSELEVENTHOUSANDSIXHUNDREDNINETYSIXANDCENTSFORTYONLY.HANGZHOULIMASTATIONERYCO.,LTD.劉黎3．裝箱單ISSUERHANGZHOULIMASTATIONERYCO.,LTD.579QINGCHUNROAD,HANGZHOU,HANGZHOULIMASTATIONERYCO.,LTD.579QINGCHUNROADPACKINGLISTTOKADINCOMPANYLTD.2451DOMINIONCENTRE,43-58QUEEN’SROADEAST,WANCHAI,HONGKONGINVOICENO.L13I009DATESEP.25,2013MarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantity（PCS）Package（CTNS）（KGS）（KGS）Meas.（CBM）N/M1)ART.NO.K-909GLUESTICK22G2)ART.NO.K-908GLUESTICK8G354244752082110143510451271825TOTAL:8294419224802096SAYTOTAL:ONEHUNDREDANDNINETYTWOCARTONSONLY.4．匯票BILLOFEXCHANGE憑DrawnUnderHONGKONGANDSHANGHAIBANKINGCORPORATIONLIMITED,HONGKONG不可撤銷(xiāo)信用證IrrevocableL/CNo.DCNPH660907日期DateAUG.22,2013支取PayableWithinterest@%按息付款號(hào)碼No.L13I009匯票金額ExchangeforHANGZHOUOCT.15,2013見(jiàn)票at******日后(本匯票之副本未付)付交sightofthisFIRSTofExchange(SecondofExchangeBeingunpaid)PaytotheorderofBANKOFHANGZHOU金額thesumofU.S.DOLLARSELEVENTHOUSANDSIXHUNDREDNINETYSIXANDCENTSFOURONLY.此致ToHONGKONGANDSHANGHAIBANKINGHANGZHOULIMASTATIONERYCO.,LTD.劉黎CORPORATIONLIMITED,HONGKONG5．海運(yùn)提單EVERGREENLINEAJointServiceAgreementBILLOFLADINGNOTNEGOTIABLEUNLESSCOSIGNEDTOORDERORIGINALShipper/Exporter(completenameandaddress)HANGZHOULIMASTATIONERYCO.,LTD.579QINGCHUNROADDocumentsNo.EGLV1509000056902ExportReferencesConsignee(completenameandaddress)/(unlessprovidedotherwise,aconsignment‘ToOrder’meansToOrderofshipper)TOORDERForwardingAgentNotifyParty(completenameandaddress)KADINCOMPANYLTD.2451DOMINIONCENTRE,43-58QUEEN’SROADEAST,WANCHAI,HONGKONGPointandCountryofOrigin(fortheMerchant’sreferenceonly)AlsoNotifyParty(completenameandaddress)Pre-carriagebyPlaceofReceipt/DateInwitnesswhereof,theundersigned,onbehalfoftheCarrierandVesselProvider,ItaliaMarittimaS.P.A.,hassignedthenumberofBill(s)ofLadingstatedbelow,allofthistenoranddate,oneofwhichbeingaccomplished,theotherstostandvoid.OceanVesselVoy.No.XIANGZHONG,PortofLoadingSHANGHAIPortofDischargeHONGKONGPlaceofDeliveryOnwardInlandRouting/ExportInstructions(fortheMerchant’sreferenceonly)Marks&Nos.Container/SealNo.DescriptionofGoodsMeasurement(M3)GrossWeight(KGS)N/M192CARTONSSAIDTOCONTAIN:35424PCSOFART.NO.K-909GLUESTICK22G47520PCSOFART.NO.K-908GLUESTICK8GCFSTOCFSFREIGHTPREPAIDCBM2096KGSTOTALNUMBEROFCONTAINERSORPACKAGES(INWORDS)ONEHUNDREDANDNINETYTWOCARTONSONLY.FREIGHT&CHARGESRevenueTonsRatePerPrepaidCollectB/LNO.EGLV1509000056902NumberofOriginalB(s)/LTHREEPrepaidatSHANGHAICollectatPlaceofB(s)/LIssue/DateSHANGHAI,OCT.5,2013ExchangeRateExchangeRateServiceType/Mode上海航華國(guó)際船務(wù)代理有限公司CHINASAILINGINTERNATIONALSHIPPINGAGENCYLTD.王輝AsagentfortheCarrierandtheVesselProviderItaliaMarittimaS.P.A.conunicosocio-cap.Soc.€39,500,000i.v.c.f.en.iscr.00047820329reg.Impr.TRIESTESedelegale:passeggioS.Andrea,4-34123TriesteDoingbusinessas“”EvergreenLineASAGENT注：背面空白。6．保險(xiǎn)單PICC中國(guó)人民保險(xiǎn)公司ThePeople’sInsuranceCompanyofChina總公司設(shè)于北京一九四九年創(chuàng)立HeadOfficeBeijingEstablishedin1949貨物運(yùn)輸保險(xiǎn)單CARGOTRANSPORTATIONINSURANCEPOLICYORIGINAL發(fā)票號(hào)(INVOICENO.)L13I009保單號(hào)次POLICYNO.合同號(hào)(CONTRACTNO.)KC2013009A信用證號(hào)(L/CNO.)DCNPH660907被保險(xiǎn)人：INSURED:HANGZHOULIMASTATIONERYCO.,LTD.中國(guó)人民保險(xiǎn)股份公司(以下簡(jiǎn)稱本公司)根據(jù)被保險(xiǎn)人的要求，由被保險(xiǎn)人向本公司繳付約定的保險(xiǎn)費(fèi)，按照本保險(xiǎn)單承保險(xiǎn)別和背面所載條款與下列特款承保下述貨物運(yùn)輸保險(xiǎn)，特立本保險(xiǎn)單。THISPOLICYOFINSURANCEWITNESSESTHATTHEPEOPLE’SINSURANCECOMPANYOFCHINA(HEREINAFTERCALLED“THECOMPANY”)ATTHEREQUESTOFTHEINSUREDANDINCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED,PERTHECLAUSESPRINTEDOVERLEAFANDOTHERSPECIALCLAUSESATTACHEDHEREON.標(biāo)記MARKS&NOS包裝及數(shù)量QUANTITY保險(xiǎn)貨物項(xiàng)目DESCRIPTIONOFGOODS保險(xiǎn)金額AMOUNTINSUREDASPERINVOICENO.L13I00935424PCS47520PCS192CTNSART.NO.K-909GLUESTICK22GART.NO.K-908GLUESTICK8GUSD12866.00總保險(xiǎn)金額TOTALAMOUNTINSURED:U.S.DOLLARSTWELVETHOUSANDEIGHTHUNDREDSIXTYSIXONLY保費(fèi)：PERMIUM:ASARRANGED啟運(yùn)日期DATEOFCOMMENCEMENT:20裝載運(yùn)輸工具：PERCONVEYANCE:XIANGZHONG,自FROM:SHANGHAI經(jīng)VIA***至TOHONGKONG承保險(xiǎn)別：CONDITIONS:COVERINGALLRISKSANDWARRISKSINCL.W/WASPEROMCC.&OMCWRC1/1/1981OFTHEPICC(CIC).所保貨物,如發(fā)生保險(xiǎn)單項(xiàng)下可能引起索賠的損失或損壞,應(yīng)立即通知本公司下述代理人查勘。如有索賠,應(yīng)向本公司提交保單正本(本保險(xiǎn)單共有2份正本)及有關(guān)文件。如一份正本已用于索賠，其余正本自動(dòng)失效。INTHEEVENTOFLOSSORDAMAGEWITCHMAYRESULTINACLAIMUNDERTHISPOLICY,IMMEDIATENOTICEMUSTBEGIVENTOTHETWOThePeople’sInsuranceCompanyofChina,HangzhouBranchHONGKONG注：背面空白。7．一般原產(chǎn)地證ORIGINALCertificateNo.CCPIT051921964HANGZHOULIMASTATIONERYCO.,LTD.579QINGCHUNROADCERTIFICATEOFORIGINOFTHEPEOPLE'SREPUBLICOFCHINAKADINCOMPANYLTD.2451DOMINIONCENTRE,43-58QUEEN’SROADEAST,WANCHAI,HONGKONG3.Meansoftransportandroute5.ForcertifyingauthorityuseonlyFROMSHANGHAITOHONGKONGBYSEA4.Country/regionofdestinationHONGKONG6.Marksandnumbers7.Numberandkindofpackages;descriptionofgoods10.NumberanddateOfinvoicesN/MEIGHTYTWO(82)CTNSOFART.NO.K-909GLUESTICK22GONEHUNDREDTEN(110)CTNSOFART.NO.K-908GLUESTICK8GG.W.1435KGSG.W.1045KGSL13I009SEP.25,201311.DeclarationbytheexporterTheundersignedherebydeclaresthattheabovedetailsandstatementsarecorrect,thatallthegoodswereproducedinChinaandthattheycomplywiththeRulesofOriginofthePeople'sRepublicofChina.Itisherebycertifiedthatthedeclarationbytheexporteriscorrect.HANGZHOULIMASTATIONERYCO.,LTD.劉黎插入貿(mào)促會(huì)的章HANGZHOU,CHINA,OCT.3,2013HANGZHOU,CHINA,OCT.3,2013Placeanddate,signatureandstampofauthorizedsignatory8．檢驗(yàn)證書(shū)KADINCOMPANYLTD.2451DOMINIONCENTRE,43-58QUEEN’SROADEAST,WANCHAI,HONGKONGINSPECTIONCERTIFICATEDATE:OCT.3,2013TO:HANGZHOULIMASTATIONERYCO.,LTD.579QINGCHUNROADRE:L/CNO.DCNPH660907CONTRACTNO.KC201309ACOMMODITY:1)35424PCSOFART.NO.K-909GLUESTICK22G2)47520PCSOFART.NO.K-908GLUESTICK8GTHISISTOCERTIFYTHATTHEABOVEMENTIONEDGOODSHAVEBEENINSPECTED.Signedby:L.HIKEKADINCOMPANYLTD.9．裝運(yùn)通知ISSUERHANGZHOULIMASTATIONERYCO.,LTD.579QINGCHUNROAD,HANGZHOU,HANGZHOULIMASTATIONERYCO.,LTD.579QINGCHUNROADSHIPPINGADVICETOKADINCOMPANYLTD.2451DOMINIONCENTRE,43-58QUEEN’SROADEAST,WANCHAI,HONGKONGINVOICENO.L13I009DATEOCT.5,2013L/CNO.