根据外销合同审核信用证.docx

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1、题目要求和说明题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求下载模板信用证审核结果相关说明世格公司与加拿大NEO公司达成交易后，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 CONTRACT卖方SELLER:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA编号NO.:SHDS0902

2、7日期DATE:APR.03, 2009地点SIGNED IN:SHANGHAI买方BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA买卖双方同意以下条款达成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及规格Commodity & Specification2. 数量Quantity3. 单价及

3、价格条款Unit Price & Trade Terms4. 金额AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea SetDS220120-Piece Dinnerware SetDS450445-Piece Dinnerware SetDS512095-Piece Dinnerware Set542SETS800SETS443SETS254SETSUSD23.50USD20.40USD23.20USD30.1012737.0016320.0010277.607645.40Total:2

4、039SETS46980.00允许With10%溢短装，由卖方决定More or less of shipment allowed at the sellers option5.总值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.6.包装PackingDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.TOTAL: 1639 CARTON

5、S.7.唛头Shipping MarksAT BUYERS OPTION.8.装运期及运输方式Time of Shipment & means of TransportationTO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED.9.装运港及目的地Port of Loading & DestinationFROM: SHANGHAITO: TORONTO10.保险InsuranceTHE SELLER SHALL COVER INSURANCE AG

6、AINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE 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 FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER T

7、HE DATE OF SHIPMEDNT.12.备注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.DESUN TRADING CO.,LTD.(signature)(signature)THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3CANADACONFIRMATION OF TELEX/CABLE PER-ADVISEDTELEX NO. 4720688 CADATE: AP

8、R 8, 2009PLACE:VANCOUVERIRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER: 09/0501-FCTADVISING BANKS REF. NO.ADVISING BANK:SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200002, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY:DESUN TRADING CO.,LTD.29TH FLOOR K

9、INGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA AMOUNT:USD46,980.00(US 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 SI

10、GHT FOR FULL INVOICE VALUE 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 CHAMBER OF COMMERCE.+FULL SET CLEAN ON BOA

11、RD OCEAN BILLS OF LADING MARKED “FREIGHT PREPAID” CONSIGNED TO 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: INSURANC

12、E CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982.+BENEFICIARYS 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:DS151130-PIECE DINNERWARE AND TEA SET, 5

13、44ETSDS220120-PIECE DINNERWARE SET, 800SETS,DS450445-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009. FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOVANCOUVERLATESTAPRIL 30,2009PARTIAL SHIPMENTSPR

14、OHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION 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

15、 CANADA ARE FOR ACCOUNT OF BENEFICIARY.+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 DISCREP

16、ANCY HANDLING FEE OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN

17、 COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600.David JoneYours Very Truly,Joanne HsanAUTHORIZED SIGNATURE

18、AUTHORIZED SIGNATURE信用证审核结果信用证号09/0501-FCT合 同 号SHDS09027审证结果1. 信用证大小写金额不一致，大写金额错误(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金额(USD46980)，应为USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是USD46918。2. 信用证在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY)，易产生逾期，

19、且与合同要求不符，应改在国内到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。3. 加减保率为30%( FOR 130 PERCENT OF INVOICE VALUE)，高于合同规定的10%，应改为(FOR 110 PERCENT OF INVOICE VALUE)。4. 合同要求投保的为“中国海洋运输货物保险条款”，而信用证投保的为“伦敦协会货物保险条款“A，适用的条款有误，应当根据合同规定投保。5. 证明装运货物数量与合同有出入，证中规定DS1151 544SETS、DS5120 245SETS，而合同中为DS1151 542SETS、DS5120 2

20、54SETS。6. 目的港与合同不符。应为多伦多而(TORONTO)不是温哥华(VANCOUVER)。7. 合同明确规定允许转运和分批装运，但信用证中禁止。题目要求和说明题目名称信用证审核基本要求根据提供的外销合同对信用证进行审核并提出改证要求下载模板信用证审核结果相关说明2009年3月22日，中国银行江苏省分行通知世格公司收到NEO公司通过利雅得银行开来的编号为0011LC123756的信用证电开本。试根据NEO2009026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。销货合同SALES CONTRACT卖方SELLER:DESUN TRADING CO., LTD.

21、HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363编号NO.:NEO2009026日期DATE:Feb. 28, 2009地点SIGNED IN:NANJING, CHINA买方BUYER:NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213买卖双方同意以下条款达成交易：This contract I

22、s made by and agreed between the BUYER and SELLER, in accordance with the terms and conditions stipulated below.1. 品名及规格Commodity & Specification2. 数量Quantity3. 单价及价格条款Unit Price & Trade Terms4. 金额AmountCFR DAMMAM PORT, SAUDI ARABIAABOUT 1700 CARTONS CANNED MUSRHOOMS PIECES & STEMS 24 TINS X 425 GRA

23、MS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.1700CARTONSUSD7.80USD13260.00Total:1700CARTONSUSD13260.00允许溢短装，由卖方决定WithMore or less of shipment allowed at the sellers option5.总值Total ValueUSD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.6.包装PackingEXPORTED BROWN CARTON7.唛头Shipping M

24、arksROSE BRAND178/2009RIYADH8.装运期及运输方式Time of Shipment & means of TransportationNot Later Than Apr.30, 2009 BY VESSEL9.装运港及目的地Port of Loading & DestinationFrom : SHANGHAI PORT, CHINATo : DAMMAM PORT, SAUDI ARABIA10.保险InsuranceTO BE COVERED BY THE BUYER.11.付款方式Terms of PaymentThe Buyers shall open th

25、rough a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15th day after the date of shipment.12.备注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.(进口商签字盖章)DESUN TRADING C

26、O., LTD.(出口商签字盖章)2009MAR22 09:18:11LOGICAL TERMINALE102MT S700 ISSUE OF A DOCUMENTARY CREDITPAGE00001FUNCMSG700UMR06881051MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROBASIC HEADERF 01 BKCHCNBJA940 0588 550628APPLICATION HEADER0 700 1057 010320 RJHISARIAXXX 7277 977367 020213

27、 1557 N*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)USER HEADERSERVICE CODE 103: (银行盖信用证通知专用章)BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT*40 ANON-TRANSFERABLEDOC. CREDIT NUMBER*200011LC123756DATE OF ISSUEAPPLICABLE RULES 31 C

28、* 40 E 090320UCP LATEST VERSIONDATE/PLACE EXP.*31 DDATE 090505 PLACE CHINAAPPLICANT*50NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213BENEFICIARY*59DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715

29、004 FAX: 0086-25-4711363AMOUNT*32 BCURRENCY USD AMOUNT 13260AVAILABLE WITH/BY*41 DANY BANK IN CHINA,BY NEGOTIATIONDRAFTS AT .42 CSIGHTDRAWEE42 ARJHISARI*ALRAJHI BANKING AND INVESTMENT *CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTS43 PNOT ALLOWEDTRANSSHIPMENT43 TNOT ALLOWEDPORT OF LOADING44 ECHINA

30、MAIN FORT, CHINAPORT OF DISCHARGE44 FDAMMAM PORT, SAUDI ARABIALATEST SHIPMENT44 C090430GOODS DESCRIPT.45 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.DOCS REQUIRED46 ADOCUMENTS REQUIRED:+ SIGNED COMMERCIAL INVOICE

31、 IN TRIPLICATE ORIGINAL AND MUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGES AND TOTAL AMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF AL RAJHI BANKING AND INVESTMENT CORP, MARKED FREIGHT PREPAID AND NOTIFY APPLICANT, INDICATING THE FULL NAME

32、, ADDRESS AND TEL NO. OF THE CARRYING VESSELS AGENT AT THE PORT OF DISCHARGE. + 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 H

33、UMAN BEING.+ CERTIFICATE OF ORIGINDULY CERTIFIED BY C.C.P.I.T.STATING 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 HALF MONTH AT TIME OF SHIPMENT. BENEFICIARY MUST CERTIFY THE SAME.+ SHIPMENT

34、TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT COMPANYS CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND 1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERINGALL

35、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 WERE APPROVED

36、 BY SAUDI GOVERNMENT LAB.CHARGES71 BALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFICIARIES ACCOUNT INCLUDING REIMBURSING, BANK COMMISSION, DISCREPANCY FEE (IF ANY) AND COURIER CHARGES.CONFIRMAT INSTR*49WITHOUTREIMBURS. BANK53 D/ /AL RAJHI BANKING AND INVESTMENT CORPRIYADH (HEAD OFFICE) INS PAYING B

37、ANK78DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER.ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKING AND INVESTMENTCOPRORATION RIYADH (HEAD OFFICE)SEND REC INFO72REIMBURSEMENT IS SUBJECT TOICC URR 525TRAILERORDER IS MAC:E55927A4CHK:7B505952829AHOB:信用证审核结果信用证号0011LC123756合 同 号NEO2009026审证结果1. 信用证上并

38、没有将合同上要求的“提单日期之后，15天之内交单”显示在信用证上。效期太短，不符合同规定的“有效至装运日后15天内在中国议付”。装运日是4月30日，而信用证有效期到5月5日，并且在这5天内根本来不及议付。虽然最迟装运期是4月30日，但并不表示非要在4月30日发货，可以安排提前出运，这样可以避免来不及议付的问题。建议将信用证效期改到5月15日。2. 合同规定由买方保险“TO BE COVERED BY THE BUYER”，而信用证中有关议付单据部分，却要求我方提供保险单据的条款“+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND.”，应当要求删除该项条款。3. 附加条款中的“PAYMENT UNDER THE GOODS WERE APPROVED BY SAUDI GOVERNMENT LAB (货物经沙特官方实验室检验合格后方可付款)”使出口商完全处于被动的境地，属软条款，不能接受，应当要求删除该项条款。