根据外销合同审核信用证1792.docx

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1、题目要求和说明明题目名称信用证审核基本要求根据提供的外销销合同对信用用证进行审核核并提出改证证要求下载模板信用证审核结果果相关说明世格公司与加拿拿大NEO公司达达成交易后，2009年4月8日，世格公司收到NEO公司通过加拿大皇家银行开来的编号为09/0501-FCT的信开本信用证。试根据SHDS09027出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。销售合同SALES CCONTRAACT卖方SELLEER:DESUN TTRADINNG CO.,LTD.29TH FLLOOR KINGSSTAR MANSIION, 6623JINNLIN RRD., SHANGHAAI

2、 CHIINA编号NO.:SHDS090027日期DATE:APR.03, 20099地点SIGNEED IN:SHANGHAAI买方BUYER:NEO GENNERAL TRADIING COO.#362 JAALAN SSTREETT, TOROONTO, CANADDA买卖双方同意以以下条款达成成交易：This coontracct Is made by annd agrreed bbetweeen thee BUYEER andd SELLLER , in acccordaance wwith tthe teerms aand coonditiions sstipullated bel

3、oww.1. 品名及规规格Commodiity & Speciificattion2. 数量Quantitty3. 单价及价价格条款Unit Prrice & Tradde Terrms4. 金额AmountCIFC5 TTORONTTOCHINESEE CERAAMIC DDINNERRWAREDS151130-Piiece DDinnerrware and TTea SeetDS220120-Piiece DDinnerrware SetDS450445-Piiece DDinnerrware SetDS512095-Piiece DDinnerrware Set542SETSS800SE

4、TSS443SETSS254SETSSUSD23.550USD20.440USD23.220USD30.11012737.00016320.00010277.6607645.400Total:2039SETTS46980.000允许With10%溢短装，由卖方方决定More orr lesss of sshipmeent alllowedd at tthe seellerss opttion5.总值Total VValueSAY US DOLLAARS FOORTY SSIX THHOUSANND NINNE HUNNDRED AND EEIGHTYY ONLYY.6.包装PackinggDS

5、2201 IN CAARTONSS OF 22 SETSS EACHH AND DS11551, DSS4505 AND DDS51200 TO BBE PACCKED IIN CARRTONS OF 1 SET EEACH OONLY.TOTAL: 1639 CARTOONS.7.唛头Shippinng MarrksAT BUYEERS OOPTIONN.8.装运期及及运输方式Time off Shippment & meaans off TrannsporttationnTO BE EEFFECTTED BEEFORE THE EEND OFF APRIIL 20009 WITTH PAR

6、RTIAL SHIPMMENT AALLOWEED ANDD TRANNSHIPMMENT AALLOWEED.9.装运港及及目的地Port off Loadding & DesttinatiionFROM: SSHANGHHAITO: TORRONTO10.保险InsurannceTHE SELLLER SSHALL COVERR INSUURANCEE AGAIINST WWPA ANND CLAASH & BREAKKAGE & WAR RISKSS FOR 110% OF THHE TOTTAL INNVOICEE VALUUE AS PER TTHE REELEVANNT OCEEA

7、N MAARINE CARGOO OF PP.I.C.C. DAATED 11/1/19981.11.付款方方式Terms oof PayymentTHE BUYYER SHHALL OOPEN TTHOUGHH A BAANK ACCCEPTAABLE TTO THEE BEFOORE APPRIL 110, 20009 VAALID FFOR NEEGOTIAATION IN CHHINA UUNTIL THE 115TH DDAY AFFTER TTHE DAATE OFF SHIPPMEDNTT.12.备注RemarkssThe BuyyerThe SelllerNEO GENNERA

8、L TRADIING COO.DESUN TTRADINNG CO.,LTD.(signatture)(signatture)THE ROYYAL BAANK OFF CANAADABRITISHH COLUUMBIA INTERRNATIOON CENNTRE1055 WEEST GEEORGIAA STREEET, VANCCOUVERR, B.CC. V6EE 3P3CANADACONFIRRMATIOON OF TELEXX/CABLLE PERR-ADVIISEDTELEX NNO. 477206888 CADATE: APR 88, 20009PLACE:VANCOUUVERIRR

9、EVOCCABLE DOCUMMENTARRY CREEDITCREDIT NUMBEER: 099/05011-FCTADVISINNG BANNKS RREF. NNO.ADVISINNG BANNK:SHANGHAAI A JJ FINAANCE CCORPORRATIONN59 HONGGKONG ROADSHANGHAAI 2000002, CHINAAAPPLICAANT:NEO GENNERAL TRADIING COO.#362 JAALAN SSTREETT, TOROONTO, CANADDABENEFICCIARY:DESUN TTRADINNG CO.,LTD.29TH

10、 FLLOOR KINGSSTAR MANSIION, 623JINLLIN RDD., SHHANGHAAI CHINAA AMOUNT:USD46,9980.000(US DOLLLARS FORTYY SIX THOUSSAND NNINE HHUNDREED ANDD EIGHHTEEN ONLY)EXPIRY DATE: MAY 15, 22009FOR NEGGOTIATTION IIN APPPLICANNT COUUNTRYGENTLEMMEN:WE HEREEBY OPPEN OUUR IRRREVOCAABLE LLETTERR OF CCREDITT IN YYOUR F

11、FAVOR WHICHH IS AAVAILAABLE BBY YOUUR DRAAFTS AAT SIGGHT FOOR FULLL INVVOICE VALUEE ON UUS ACCCOMPANNIED BBY THEE FOLLLOWINGG DOCUUMENTSS:+SIGNEED COMMMERCIIAL INNVOICEE AND 3 COPPIES.+PACKIING LIIST ANND 3 CCOPIESS, SHOOWING THE IINDIVIIDUAL WEIGHHT ANDD MEASSUREMEENT OFF EACHH ITEMM.+ORIGIINAL CCE

12、RTIFFICATEE OF OORIGINN AND 3 COPPIES IISSUEDD BY TTHE CHHAMBERR OF CCOMMERRCE.+FULL SET CCLEAN ON BOOARD OOCEAN BILLSS OF LLADINGG MARKKED “FFREIGHHT PREEPAID” CONSIIGNED TO ORRDER OOF THEE ROYAAL BANNK OF CANADDA INDDICATIING THHE ACTTUAL DDATE OOF THEE GOODDS ON BOARDD AND NOTIFFY THEE APPLLICANT

13、T WITHH FULLL ADDRRESS AAND PHHONE NNO. 7770099110.+INSURRANCE POLICCY OR CERTIIFICATTE FORR 130 PERCEENT CIIF OF INVOIICE VAALUE CCOVERIING: IINSURAANCE CCARGO CLAUSSES(A) AS PPER I.C.C. DATEDD 1/1/1982.+BENEFFICIARRYS CCERTIFFICATEE CERTTIFYINNG THAAT EACCH COPPY OF SHIPPPING DDOCUMEENTS HHAS BEEE

14、N FAAXED TTO THEE APPLLICANTT WITHHIN 488 HOURRS AFTTER SHHIPMENNT.COVERINNG SHIIPMENTT PF:4 ITEMSS TERMMS OF CHINEESE CEERAMICC DINNNERWARRE INCCLUDINNG:DS151130-PIIECE DDINNERRWARE AND TTEA SEET, 5444ETSDS220120-PIIECE DDINNERRWARE SET, 800SEETS,DS450445-PIIECE DDINNERRWARE SET, 443SEETSDS512095-P

15、IIECE DDINNERRWARE SET, 245SEETSDETAILSS IN AACCORDDANCE WITH SALESS CONTTRACT SHDS009027 DATEDD APR. 3, 22009. FOB / CFR / X CIF/ FFAX TOORONTOO CANADDA.SHIPMENNT FROOMSHANGHAAITOVANCOUVVERLATESTAPRIL 330,20009PARTIALL SHIPPMENTSSPROHIBIITEDTRANSSHHIPMENNTPROHIBIITEDDRAFTS TO BEE PRESSENTEDD FOR NE

16、GOTTIATIOON WITTHIN 115 DAYYS FROOM BILLL OF LADINNG DATTE, BUUT WITTHIN TTHE VAALIDITTY OF CREDIIT. ALLL DOCCUMENTTS TO BE FOORWARDDED INN ONE COVERR, BY AIRMAAIL, UUNLESSS OTHEERWISEE STATTED UNNDER SSPECIAAL INSSTRUCTTION.SPECIALL INSTTRUCTIION: AALL BAANKINGG CHARRGES OOUTSIDDE CANNADA AARE FOOR

17、 ACCCOUNT OF BEENEFICCIARY.+ALL GGOODS MUST BE SHHIPPEDD IN FFOUR 220CY TO CYY CONTTAINERR AND B/L SSHOWINNG THEE SAMEE.+THE VVALUE OF FRREIGHTT PREPP AID HAS TTO BE SHOWNN ON BBILLS OF LAADING.+DOCUMMENTS WHICHH FAILL TO CCOMPLYY WITHH THE TERMSS AND CONDIITIONSS IN TTHE LEETTER OF CRREDIT SUBJEECT

18、 TOO A SPPECIALL DISCCREPANNCY HAANDLINNG FEEE OF UUS$35.00 TOO BE DDEDUCTTED FRROM ANNY PROOCEEDSS.DRAFT MMUST BBE MARRKED AAS BEIING DRRAWN UUNDER THIS CREDIIT ANDD BEARR ITS NUMBEER; THHE AMOOUNTS ARE TTO BE ENDORRSED OON THEE REVEERSE HHERE OOF BY NEG. BANK. WE HHEREBYY AGREEE WITTH THEE DRAWWER

19、S, ENDORRSERS AND FFIDE HHOLDERR THATT ALL DRAFTTS DRAAWN UNNDER AAND INN COMPPLIANCCE WITTH THEE TERMMS OF THIS CREDIIT SHAALL BEE DULYY HONOORED UUPON PPRESENNTATIOON.THIS CRREDIT IS SUUBJECTT TO TTHE UNNIFORMM CUSTTOMS AAND PRRACTICCE FORR DOCUUMENTAARY CRREDITSS (20007 REVVISIONN) BY THE IINTERN

20、NATIONNAL CHHAMBERR OF CCOMMERRCE PUUBLICAATION NO. 6600.David JJoneYours VVery TTruly,Joanne HsanAUTHORIIZED SSIGNATTUREAUTHORIIZED SSIGNATTURE信用证审核结果果信用证号09/05011-FCT合 同 号SHDS090027审证结果1. 信用证大小小写金额不一一致，大写金金额错误(UUS DOLLLARS FORTYY SIX THOUSSAND NNINE HHUNDREED ANDD EIGHHTEEN ONLY)，低于合同同金额(USSD46988

21、0)，应为为USD466980(UUS DOLLLARS FORTYY SIX THOUSSAND NNINE HHUNDREED ANDD EIGHTYY ONLYY)而不是USDD469188。2. 信用证在加加拿大到期(FOR NNEGOTIIATIONN IN AAPPLICCANT CCOUNTRRY)，易产产生逾期，且且与合同要求求不符，应改改在国内到期期(FOR NEGOTTIATIOON IN BENEFFICIARRY COUUNTRY)。3. 加减保率为为30%( FOR 1130 PEERCENTT OF IINVOICCE VALLUE)，高高于合同规定定的10%，应改

22、改为(FORR 110 PEERCENTT OF IINVOICCE VALLUE)。4. 合同要求投投保的为“中中国海洋运输输货物保险条条款”，而信信用证投保的的为“伦敦协协会货物保险险条款“A，适用的条条款有误，应应当根据合同同规定投保。5. 证明装运货货物数量与合合同有出入，证证中规定DSS1151 544SETTS、DS51220 2455SETS，而而合同中为DDS11511 542SETTS、DS51220 2544SETS。6. 目的港与合合同不符。应应为多伦多而而(TORONNTO)不是温哥华华(VANCOOUVER)。7. 合同明确规规定允许转运运和分批装运运，但信用证证中禁

23、止。题目要求和说明明题目名称信用证审核基本要求根据提供的外销销合同对信用用证进行审核核并提出改证证要求下载模板信用证审核结果果相关说明2009年3月月22日，中国银行行江苏省分行行通知世格公公司收到NEEO公司通过过利雅得银行行开来的编号号为00111LC1233756的信信用证电开本本。试根据NNEO20009026出出口合同对信信用证进行审审核，指出信信用证存在的的问题并提出出具体的改证证要求。销货合同SALES CCONTRAACT卖方SELLEER:DESUN TTRADINNG CO., LTDD.HUARONGG MANSIION RMM2901 NO.855 GUANNJIAQI

24、IAO,NANJINGG 2100005, CCHINATEL: 00086-255-47155004 FAX: 0086-25-477113633编号NO.:NEO20099026日期DATE:Feb. 288, 20009地点SIGNEED IN:NANJINGG, CHINNA买方BUYER:NEO GENNERAL TRADIING COO.P.O. BOOX 995552, RIYAADH 227666, KSAATEL: 000966-11-46599220 FAX: 009666-1-466592133买卖双方同意以以下条款达成成交易：This coontracct Is mad

25、e by annd agrreed bbetweeen thee BUYEER andd SELLLER, iin acccordannce wiith thhe terrms annd connditioons sttipulaated bbelow.1. 品名及规规格Commodiity & Speciificattion2. 数量Quantitty3. 单价及价价格条款Unit Prrice & Tradde Terrms4. 金额AmountCFR DAMMMAM PPORT, SAUDII ARABBIAABOUT 11700 CCARTONNS CANNNED MMUSRHOOOM

26、S PPIECESS & STTEMS 224 TINNS X 4425 GRRAMS NNET WEEIGHT (D.W. 227 GRAMSS) AT USD7.80 PEER CARRTON.ROSE BRRAND.1700CARRTONSUSD7.800USD132660.00Total:1700CARRTONSUSD132660.00允许溢短装，由卖方方决定WithMore orr lesss of sshipmeent alllowedd at tthe seellerss opttion5.总值Total VValueUSD THHIRTEEEN THOOUSANDD TWO H

27、UNDRRED ANND SIXXTY ONNLY.6.包装PackinggEXPORTEED BROOWN CAARTON7.唛头Shippinng MarrksROSE BRRAND178/20009RIYADH8.装运期及及运输方式Time off Shippment & meaans off TrannsporttationnNot Latter Thhan Appr.30, 20099 BY VVESSELL9.装运港及及目的地Port off Loadding & DesttinatiionFrom : SHANGGHAI PPORT, CHINAATo : DAAMMAM POR

28、T, SAUDDI ARAABIA10.保险InsurannceTO BE CCOVEREED BY THE BBUYER.11.付款方方式Terms oof PayymentThe Buyyers sshall open throuugh a bank accepptablee to tthe Seeller an Irrrevoccable Letteer of Crediit payyable at siight oof reaach thhe selller 330 dayys beffore tthe moonth oof shiipmentt, vallid foor neggot

29、iattion iin Chiina unntil tthe 155th dayy afteer thee datee of sshipmeent.12.备注RemarkssThe BuyyerThe SelllerNEO GENNERAL TRADIING COO.(进口商签字盖盖章)DESUN TTRADINNG CO., LTDD.(出口商签字盖盖章)2009MARR22 099:18:111LOGICCAL TEERMINAALE102MT S7000 ISSUEE OF AA DOCUUMENTAARY CRREDITPAGE000011FUNCMSG7000UMR006881005

30、1MSGACK DWS7765I AAUTH OOK, KEEY B199808166895800FC5, BKCHCCNBJ RRJHISAARI REECOROBASIC HHEADERRF 01 BKCHCCNBJA9940 05588 5550628APPLICAATION HEADEER0 700 1057 0103220 RJHHISARIIAXXX 7277 9773667 0200213 11557 NN*ALRAJJHI BAANKINGG AND INVESSTMENTT*CORPOORATIOON*RIYADDH*(HEADD OFFIICE)USER HEEADERSE

31、RVICEE CODEE 1103: (银行盖信用用证通知专用用章)BANK. PPRIORIITY 1113:MSG USEER REFF. 1108:INFO. FFROM CCI 1115:SEQUENCCE OF TOTALL*271 / 1FORM OFF DOC. CREDDIT*40 ANON-TRAANSFERRABLEDOC. CRREDIT NUMBEER*200011LC11237566DATE OFF ISSUUEAPPLICAABLE RRULES 31 C* 400 E 090320UCP LATTEST VVERSIOONDATE/PLLACE EEXP.*31

32、DDATE 0990505 PLACEE CHINNAAPPLICAANT*50NEO GENNERAL TRADIING COO.P.O. BOOX 995552, RIYAADH 227666, KSAATEL: 000966-11-46599220 FAX: 009666-1-466592133BENEFICCIARY*59DESUN TTRADINNG CO., LTDD.HUARONGG MANSIION RMM2901 NO.855 GUANNJIAQIIAO, NNANJINNG 2100005, CHINAATEL: 00086-255-47155004 FAX: 0086-2

33、5-477113633AMOUNT*32 BCURRENCCY USDD AMOUUNT 133260AVAILABBLE WIITH/BYY*41 DANY BANNK IN CHINAA,BY NEGOOTIATIIONDRAFTS AT .42 CSIGHTDRAWEE42 ARJHISARRI*ALRAJHHI BANNKING AND IINVESTTMENT *CORPORRATIONN*RIYADHH*(HEAD OFFICCE)PARTIALL SHIPPMTS43 PNOT ALLLOWEDTRANSSHHIPMENNT43 TNOT ALLLOWEDPORT OFF LOA

34、DDING44 ECHINA MMAIN FFORT, CHINAAPORT OFF DISCCHARGEE44 FDAMMAM PORT, SAUDDI ARAABIALATEST SHIPMMENT44 C090430GOODS DDESCRIIPT.45 AABOUT 11700 CCARTONNS CANNNED MMUSRHOOOM PIIECES & STEEMS 244 TINSS X 4225 GRAAMS NEET WEIIGHT (D.W. 227 GGRAMS) AT UUSD7.880 PERR CARTTON.ROSE BRRAND.DOCS REEQUIREED46

35、 ADOCUMENNTS REEQUIREED:+ SIGNEED COMMMERCIIAL INNVOICEE IN TTRIPLIICATE ORIGIINAL AAND MUUST SHHOW BRREAK DDOWN OOF THEE AMOUUNT ASS FOLLLOWS: FOB VVALUE, FREIIGHT CCHARGEES ANDD TOTAAL AMOOUNT CC AND F.+ FULL SET CCLEAN ON BOOARD BBILL OOF LADDING MMADE OOUT TOO THE ORDERR OF AAL RAJJHI BAANKINGG

36、AND INVESSTMENTT CORPP, MARRKED FFREIGHHT PREEPAID AND NNOTIFYY APPLLICANTT, INDDICATIING THHE FULLL NAMME, ADDDRESSS AND TEL NNO. OFF THE CARRYYING VVESSELLS AGGENT AAT THEE PORTT OF DIISCHARRGE. + PACKIING LIIST INN ONE ORIGIINAL PPLUS 55 COPIIES, AALL OFF WHICCH MUSSTBE MANUUALLY SIGNEED.+ INSPEE

37、CTIONN (HEAALTH) CERTIIFICATTE FROOM C.II.Q. (ENTRYY-EXITTINSPECTTION AAND QUUARANTTINE OOF THEE PEOOOPLES REP. OF CHHINA) STATIINGGOODS AARE FIIT FORR HUMAAN BEIING.+ CERTIIFICATTE OF ORIGIINDULY CEERTIFIIED BYY C.C.P.I.TT.STATINGG THE NAME OF THHE MANNUFACTTURERSS OF PPRODUCCERSAND THAAT GOOODS EX

38、XPORTEED AREE WHOLLLY OFF CHINNESE OORIGINN.+ THE PPRODUCCTION DATE OF THHE GOOODS NOOT TO BE EAARLIERR THANN HALFF MONTTH AT TIME OF SHHIPMENNT. BEENEFICCIARY MUST CERTIIFY THHE SAMME.+ SHIPMMENT TTO BE EFFECCTED BBY CONNTAINEER ANDD BY RREGULAARE LIINE. SSHIPMEENT COOMPANYYS CEERTIFIICATE TO THHIS

39、 EFFFECT SHOULLD ACCCOMPANNY THEE DOCUUMENTSS.+ INSURRANCE POLICCY OR CERTIIFICATTE IN 1 ORIIGINALL AND 1 COPY ISSUEED OR ENDORRSED TTO THEE ORDEER OF AL RAAJHI BBANKINNGAND INVVESTMEENT COORP FOOR THEE INVOOICE PPLUS 110 PERRCENT COVERRINGALL RISSKS, IINSTITTUTE CCARGO CLAUSSES, IINSTITTUTE SSTRIKE

40、ES.DD. CONNDITIOONS47 AADDITIOONAL CCONDITTION:A DISCRREPANCCY FEEE OF UUSD50.00 WIILL BEE IMPOOSED OON EACCH SETT OFDOCUMENNTS PRRESENTTED FOOR NEGGOTIATTION UUNDER THIS L/C WWITHDISCREPPANCY. THE FEE WWILL BBE DEDDUCTEDD FROMM THE BILL AMOUNNT.PAYMENTT UNDEER THEE GOODDS WERRE APPPROVEDD BY SSAUDI

41、 GOVERRNMENTT LAB.CHARGESS71 BALL CHAARGES AND CCOMMISSSIONSS OUTSSIDEKSA ON BENEFFICIARRIES ACCOUUNT INNCLUDIING REEIMBURRSING, BANK COOMMISSSION, DISCRREPANCCY FEEE (IF ANY) AND CCOURIEER CHAARGES.CONFIRMMAT INNSTR*49WITHOUTTREIMBURRS. BAANK53 D/ /AL RAJHHI BANNKING AND IINVESTTMENT CORPRIYADH (HE

42、ADD OFFIICE) INS PAYYING BBANK78DOCUMENNTS TOO BE DDESPATTCHED IN ONNE LOTT BY CCOURIEER.ALL CORRRESPOONDENCCE TO BE SEENT TOO ALRAAJHI BBANKINNG ANDD INVEESTMENNTCOPRORAATION RIYADDH (HEEAD OFFFICE)SEND REEC INFFO72REIMBURRSEMENNT IS SUBJEECT TOOICC URRR 525TRAILERRORDER IIS MAC:E555927A44CHK:7B550

43、59522829AHOB:信用证审核结果果信用证号0011LC11237566合 同 号NEO20099026审证结果1. 信用证上并并没有将合同同上要求的“提提单日期之后后，15天之内交交单”显示在在信用证上。效效期太短，不不符合同规定定的“有效至装运运日后15天内在中中国议付”。装运日是是4月30日，而信用证证有效期到55月5日，并且在这这5天内根本来来不及议付。虽虽然最迟装运运期是4月30日，但并不表表示非要在44月30日发货，可以以安排提前出出运，这样可可以避免来不不及议付的问问题。建议将将信用证效期期改到5月15日。2. 合同规定由由买方保险“TTO BE COVERRED BYY THE BUYERR”，而信用用证中有关议议付单据部分分，却要求我我方提供保险险单据的条款款“+ INNSURANNCE POOLICY OR CEERTIFIICATE IN 1 ORIGIINAL AAND.”，应当要要求删除该项项条款。3. 附加条款中中的“PAYMEENT UNNDER TTHE GOOODS WWERE AAPPROVVED BYY SAUDDI GOVVERNMEENT LAAB (货物物经沙特官方方实验室检验验合格后方可可付款)”使出口商商完全处于被被动的境地，属属软条款，不不能接受，应应当要求删除除该项条款。