信用證審核練習(xí)

1、_案例：2007 年 10 月 31 日上海新龍股份有限公司收到創(chuàng)鴻（香港）有限公司通過香港南洋商業(yè)銀行開來的編號為8959344的信用證，請根據(jù)雙方簽訂的合同（CONTRACTNO ：GL0082 ）對信用證進行審核，指出信用證存在的問題并作出修改。合同THE SELLER: SHANGHAI NEW DRAGON CO. , LTD.CONTRACT NO: GL008227 CHUNGSHANROAD E, 1. SHANGHAI, CHINADATE:Oct.5 ， 2007TELEPHONE: 86-21-63218467FAX: 86-21-63291267PLACE: SHANG

2、HAITHE BUYER: SUPERB AIM (HONG KONG) LTD. ,RM.504 FUNGLEE COMM BLDG.6-8A PRATT AVE., TSIMSHATSUI,KOWLOON, HONG KONGTHE BUYER AND SELLER HAVE AGREE TO CONCLUDE THE FOLLOWING TRANSACTIONSACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW:1. COMMODITY & SPECIFICA TION2.QUANTITY3.UNIT PRICE4.AMO

3、UNTPACKING & SHIPPING MARK(PCS.)80% COTTON 20% POL YESTER LADIES KNIT JACKETCIF H.K.ART.NO.49394 (014428)600US $14.25USD 8550.00ART.NO 49393 (014428)600US $14.25USD 8550.00ART.NO.55306 (014429)600US $14.25USD 8550.00REMARKS:1)EACH IN PLASTIC BAGS, 24 BAGS TO ATOTAL: USD 25,650.00CARTONTOTAL 75 C

4、ARTONS2) SHIPPING MARK :SUPERBH.K.NO.1-75MADE IN CHINA精品資料TOTAL VALUE: SAY US DOLLARS TWENTY-FIVE THOUSAND SIX HUNDRED AND FIFTY ONLY._TIME OF SHIPMENT: Within 45 days of receipt of letter of credit and not later than the month of Dec.2007 with partial shipments and transshipment allowed.PORT OF LOA

5、DING& DESTINATION: FROMSHANGHAI TO HONG KONGTERMSOF PAYMENT : By 100% ConfirmedIrrevocableSight Letter of Creditopenedby the buyer toChina until the 15th day after the date of shipment. In case of late arrival of the L/C,the Seller shall not be liable for any delay in shipment and shall have the

6、 right torescind the contract and or claim for damages.INSURANCE :To be effected by the seller for 110% of the CIF invoice value covering ALL RISKSAND WAR RISK as per China Insurance Clauses.TERMSOFSHIPMENT : Tobegovernedby“INCOTERMS2000 ”. FortransactionsconcludedonCIFterms,allsurchargesincludingpo

7、rt精品資料_congestion surcharges, etc. levied by the shipping company ,inaddition to freight, shall be for the Buyers account.The Buyer :The SellerSUPERB AIM (HONG KONG) LTD.,SHANGHAI NEW DRAGON CO. , LTD.國外來證：07OCT2014:57:32LOGICALTERMINAL POO5MT:S700ISSUE OF DOCUMENTARY CREDITPAGE 00001FUNC SWPR3UMR 0

8、0182387APPLICATIONG HEADER×××3846 992024 0010151447? NANYANG COMMERCIAL BANK LTD.? HONGKONGUSER HEADERSERVICE CODE 103:BANK PRIORITY 113:MSG USER REF 108:INFO.FROMC1115:精品資料_SEQUE NCE OF TOTAL?27:1/2FORM OF DOC. CREDIT?40:IRREVOCABLEDOC, CREDIT NUMBER?20:L8959344DATE OF ISSUE?31C: 071

9、020EXIPRY?31D: DATE 071231 AT NEGOTIATING BANK SCOUNTERAPPLICANT?50: SUPERB AIM (HONG KONG) LTD. HONG KONGBENEFICIARY?59: SHANGHAI NEW DRAGON CO. , LTD.27 CHUNGSHAN ROAD E, 1SHANGHAI, CHINAAMOUNT?32B: CURRENCY USD AMOUNT 25,6500.00AVAILABLE WITH/BY?41D: NANYANG COMMERTIAL BANK, LTD.H.K.BY NEGOTIATIO

10、NDRAFTS AT ?42C: DRAFTS AT 20 DAYSSIGHT FOR FULLINVOICE VALUEDRAWEE?42A: NANYANG COMMERCIAL BANK, LTD.PARTIAL SHIPMENTS?43P: ALLOWEDTRANSSHIPMENT?43T: PROHIBITEDLOADING IN CHARGE?44A: SHIPMENT FROM CHINESE PORT (S)FOR TRANSPORT TO?44B: SINGAPORE/HONGKONGLATEST DATE OF SHIP?44C: 071215DESCRIPT.OF GOO

11、DS?45A: 80%COTTON20%POLYESTER LADIES KNIT精品資料_JACKETAS PER S/C NO.GL0082ART.NO.QUANTITYUNIT PRICE49394(014428)600 PIECESUSD14.2549393(014428)600 PIECESUSD14.2555306(014429)600 PIECESUSD14.25PRICE TERM: CIF H.K.DOCUMENTS REQUIRED?46A :+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT

12、 TOORDER OF SHIPPER AND BLANK ENDORSED AND MARKED“FREIGHT COLLECT”NOTIFY APPLICANT (WITH FULL NAME AND ADDRESS).+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING S/C NO.+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK, FOR120 PCT OF THE INVOICE VALUE INCLUDING: THE INSTITUTE CAR

13、GO CLAUSES(A),THEINSTITUTEWARCLAUSES,INSURANCECLAIMSTO BEPAYABLEATDESTINATION IN THE CURRENCY OF THE DRAFTS.+CERTIFICATE OF ORIGIN GSP FORM A IN ONE ORIGINAL AND ONE COPY.+PACKING LIST IN 3 FOLD+BENEFICIARYS CERTIFICATE STATING THAT ALL DOCUMENTS HAS BEEN SENTWITHIN 2 DAYS AFTER SHIPMENT.ADDITIONAL

14、COND.? 47:精品資料_2.THEGOODS TO BE PACKEDIN EXPORT STRONGCOLOREDCARTONS.3.INSPECTIONIS TOBE EFFECTEDBEFORESHIPMENTANDRELEVANTCERTIFICATES/REPORTSARE REQUIREDFROMTHEINSPECTOR DESIGNATED BY THE BUYER.DETAILS OF CHARGES? 71B:ALL BANKING CHARGES OUTSIDE HONG KONGINCLUDINGREIMBURSEMENTCOMMISSIONAREFORACCOUN

15、TOFBENEFICIARY.PRESENTATION PERIOD? 48:DOCUMENTSTO BEPRESENTEDWITHIN15 DAYSAFTERTHEDATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.CONFIRMATION? 49: WITHOUTINSTRUCTION? 78:THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALLDOCUMENTSBYREGISTEREDAIRMAILDIRECTTOUS(NANYANGCOMMERCIALBANK,LTD.WESTERNDISTRICTBILLS CENTER 128 BONHAM STRANDE. HONGKONG)IN ONELOTS,UPONRECEIPTOF THEDRAFTSANDDOCUMENTSINORDER, WEWILL REMIT THEPROCEEDSAS INSTRUCTEDBYTHE NEGOTIATING BANK.IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE