已做信用證審核修改練習(xí)題

1、一、根據(jù)下列合同條款及審核要求審核英國(guó)倫敦米蘭銀行來(lái)證SALES CONTRACTContract No.: 055756Date: 21st. July 2005Seller: Shanghai Cereals and Oil Imp. & Exp. CorporationBuyer: ABC Company Limited 36-36 Kannon Street London U.K.Commodities and Specification: Chinese White Rice Long-shapedBroken Grains (Max): 5%Admixture (Max): 0.2

2、5%Moisture (Max): 15%Quantity: 30000 metric tons with 10% more or less at the sellers optionPacking: Packed in gunny bags of 50kg eachUnit Price: USD400 per M/T FOB stowed Shanghai gross for netAmount: USD12000000 (SAY TWELVE MILLION ONLY)Shipment: during Oct. / Nov. 2005 from Shanghai to London wit

3、h partial shipment andtransshipment is allowedInsurance: To be covered by the buyerPayment: By Irrevocable L/C payable at sight for negotiation in China within 15 days afterthe shipmentMidland Bank Ltd., London Aug. 18th, 2005Advising Bank: Applicant: ABC Company Ltd.Bank of China Shanghai BranchBen

4、eficiary: Amount: Not exceeding USD12000000Shanghai cereals and oilImp. & Exp. Corp.Shanghai, ChinaDear Sirs,At the request of ABC Co. Ltd., London, we hereby issue in your favor this revocable documentary credit No. 219307 which is available by negotiation of your draft at 30 days after sight for f

5、ull invoice value drawn on us bearing the clause: “Drawn under documentary credit No. 219307 of Midland Bank Ltd.,” accompanied by the following documents:1. Signed commercial invoice in 3 copies.2. Full set of 2/3 clean on board bills of lading made out to order and blank endorsed marked “Freight P

6、repaid” and notify applicant.3. Certificate of origin issued by AQSIQ.4. Insurance policy for full invoice value plus 10% covering all risks and war risks as per ICC dated Jan. 1st, 1981.5. Inspection certificate issued by applicant.6. Beneficiarys certificate fax to applicant within 24 hours after

7、shipment stating contract number, credit number, vessel name and shipping date.Covering 30000 metric tons Chinese White Rice Long-shapedBroken Grains: 5%Admixture: 0.25%Moisture: 15%At USD400.00 per M/T FOB Shanghai, packed in plastic bags.Shipment from Chinese port to London during Oct. / Nov. 2005

8、 Transshipment is prohibited, partial shipment prohibited.This credit is valid for negotiation before Dec. 15th, 2005 in London.Special Conditions: Documents must be presented for negotiation within 5 days after the date of issuance of the bills of lading, but in any event within this credit validit

9、y.We hereby undertake to honor all drafts drawn in accordance with the terms of this credit. The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd., London.It is subject to the Uniform Customs and Practice for Documentary Credit (1993

10、Revision), International Chamber of Commerce Publication NO. 500.信用證主要有以下不符點(diǎn):1信用證金額未考慮溢短裝條款，如果溢裝，則會(huì)出現(xiàn)單證不一致，故金額應(yīng)該為”。2 信用證性質(zhì)不符合合同的要求，將 Revocable 改成 Irrevocable。 3 匯票的付款期限有誤，應(yīng)將 at 30 days after sight 改為15。 4運(yùn)輸條款有誤，因合同規(guī)定采用 FOB 貿(mào)易術(shù)語(yǔ)，因此，運(yùn)費(fèi)條款“Freight Prepaid” 應(yīng)改為“Freight Collect”。 5 刪除保險(xiǎn)條款。 由于合同規(guī)定采用 FOB 貿(mào)易

11、術(shù)語(yǔ)， 故不應(yīng)該有出口方提供保險(xiǎn)單。 6 檢查條款應(yīng)當(dāng)刪去， “Inspection Certificate issued by applicant” 因?yàn)?是信用證軟條款。 或者改為“Inspection Certificate issued by beneficiary” 7 信用證沒(méi)有溢短裝條款規(guī)定，而合同有，故要加上“30000 m/t with 10% more or less at the seller option”。 8 信用證對(duì)規(guī)格的描述，沒(méi)有采用品質(zhì)機(jī)動(dòng)幅度，應(yīng)改為“Chinese White Rice Long-shaped Broken Grains: 5% Admix

12、ture: 0.25% Moisture: 15% 。 9 貿(mào)易術(shù)語(yǔ) FOB 后漏掉：“stowed”，應(yīng)加上。 10 包裝條款有誤， 合同規(guī)定 gunny bags， 而信用證卻規(guī)定為 plastic bags， 應(yīng)改為 “gunny bags”。 11 重量的計(jì)算方法“以毛作凈”在合同里有規(guī)定，而信用證漏掉了這一條款，應(yīng)補(bǔ)上 “gross for net 大寫”。 12裝運(yùn)港有誤，信用證中籠統(tǒng)規(guī)定為 Chinese port，而采用 FOB 貿(mào)易術(shù)語(yǔ)，其后一定要 采用具體的港口，按照合同，應(yīng)該為 Shanghai。 13分批裝運(yùn)和轉(zhuǎn)船規(guī)定與合同不符， “prohibited” “allow

13、ed 大寫” 應(yīng)將 改為 。 14 信用證議付有效期地點(diǎn)有誤，根據(jù)國(guó)際貿(mào)易慣例，信用證議付有效期地點(diǎn)應(yīng)在受益人所 在國(guó)，在這筆業(yè)務(wù)中應(yīng)該是 Shanghai 而不是New York。 15 信 用 證 議 付 有 效 期 規(guī) 定 不 符 合 國(guó) 際 慣 例 ， 應(yīng) 將 在 提 單 出 單 后 5 天 交 單 改 為 “15”。 SIGNATURES二、根據(jù)所給信用證回答問(wèn)題FROM: INDUSTRIAL BANK OF JAPAN, LIMITED, TOKYO TO: BANK OF CHINA, SHANGHAI SQUENCE OF TOTAL: 27: 1/1 FORM OF DOC

14、. CREDIT: 40A: IRREVOCABLE DOCU. CREDIT NO.: 20: ILC136107800 DATE OF ISSUE: 31C: 051015 DATE N PLACE OF EXP.: 31D: 051215 IN THE COUNTRY OF BENEFICIARY APPLICANT: 50: ABC COMPANY, 1-3 MACHI KU STREET, OSAKA, JAPAN BENEFICIARY: 59: SHANGHAI DA SHENG CO., LTD. UNIT C 2/F JINGMAO TOWER, SHANGHAI ,CHIN

15、A. CURRENCY CODE, AMOUNT:32B: USD21240.00 AVAILABLE WITH /.BY . 41D: BANK OF CHINA BY NEGOTIATION DRAFTS AT.: 42C: SIGHT FOR 100PCT INVOICE VALUE DRAWEE: 42D: THE INDUSTRIAL BANK OF JAPAN,HEAD OFFICE PARTIAL SHIPMENT: 43P: ALLOWED TRANSSHIPMENT: 43T: NOT ALLOWED LOAD/DISPATCH/TAKING :44A: SHANGHAITR

16、ANSPORTATION TO.: 44B: OSAKA/TOKYO LATEST DATE OF SHIPMET: 44C: 051130 DESCRIP GOODS/SERVICE: 45A: 4,000 PCS “DIAMOND” BRAND CLOCK ART NO. 791 AT USD5.31 PER PIECE CIF OSAKA/TOKYO PACKED IN NEW CARTONS DOCUMENTS REQUIRED: 46A: IN 3 FOLD UNLESS OTHERWISE STIPULATED: 1. SIGNED COMMERCIAL INVOICE. 2. S

17、IGNED PACKING LIST. 3. CERTIFICATE OF CHINESE ORIGIN. 4. BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINAL “FORM A” HAS BEEN SENT DIRECTLY TO THE APPLICANT. 5. *COPY OF TELEX FROM APPLICANT TO SUPPLIERS APPROVING THE SHIPPING SAMPLE. 6. INSURANCE POLICY

18、OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF CIF VALUE, COVERING W.P.A RISKS AND WAR RISKS. 7. 2/3 PLUS ONE COPY OF CLEAN “ON BOARD” OCEAN BILLS OF LADING, MADE OUT TO ORDER AND BLANK ENDORSED MARKED “FREIGHT PREPAID” AND NOTIFY APPLICANT. ADDITIONAL CONDITION:47A: ALL DRAFTS DRAWN HEREUNDER MUST

19、 BE MARKED “DRAWN UNDER INDUSTRIAL BANK OF JAPAN, LTD., HEAD OFFICE, CREDIT NO. ILC136107800 DATED OCT.15, 2005” AND THE AMOUNT OF SUCH DRAFTS MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT. T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71 B: ALL BANKING CHARGES OUTSIDE JANPAN ARE FOR BENEF

20、ICIARYS ACCOUNT PRESENTAION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT. CONFIRMATION 49: WITHOUT SPECIAL INSTRUCTION TO THE ADVISING BANK: ALL DOCUMENTS INCLUDING BENEFICIARYS DRAFTS MUST BE SENT BY COURIER SERVICE DIRECTLY TO OUR HEAD OFFICE. MARUNOUCHI, CHIYODA-U, TOKYO, JAPAN 100, ATTN. INTERNATIOANL BUSIN