根据外销合同审核信用证

题目名称 基本要求 下载模板 相关说明 信用证审核 根据提供的外销合同对信用证进行审核并提出改证要求 信用证审核结果 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: 买方 BUYER:

DESUN TRADING CO.,LTD.

29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA

NEO GENERAL TRADING CO.

#362 JALAN STREET, TORONTO, CANADA

编号NO.: 日期DATE:

地点SIGNED IN:

SHDS09027 APR.03, 2009 SHANGHAI

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 & Specification CHINESE CERAMIC DINNERWARE DS1511 30-Piece Dinnerware and Tea Set DS2201 20-Piece Dinnerware Set DS4504 45-Piece Dinnerware Set DS5120 95-Piece Dinnerware Set Total: 允许 With

10%

2. 数量 Quantity 542SETS 800SETS 443SETS 254SETS 2039SETS 3. 单价及价格条款 Unit Price & Trade Terms USD23.50 USD20.40 USD23.20 USD30.10 4. 金额 Amount CIFC5 TORONTO 12737.00 16320.00 10277.60 7645.40 46980.00 溢短装，由卖方决定

More or less of shipment allowed at the sellers’ option

SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.

5. 总值

Total Value

6. 包装

Packing 7. 唛头

Shipping Marks

DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY. TOTAL: 1639 CARTONS.

AT BUYER'S OPTION.

8. 装运期及运输方式 TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH

Time of Shipment & means of Transportation PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED. 9. 装运港及目的地 FROM: SHANGHAI

Port of Loading & Destination TO: TORONTO

10. 保险 THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR

Insurance 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 THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009

Terms of Payment VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.

12. 备注

Remarks

The Buyer The Seller

NEO GENERAL TRADING CO.

(signature)

DESUN TRADING CO.,LTD.

(signature)

THE ROYAL BANK OF CANADA

BRITISH COLUMBIA INTERNATION CENTRE

1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3

CANADA

□CONFIRMATION OF TELEX/CABLE PER-ADVISED TELEX NO. 4720688 CA IRREVOCABLE CREDIT DOCUMENTARY CREDIT NUMBER: 09/0501-FCT APPLICANT: NEO GENERAL TRADING CO. #362 JALAN STREET, TORONTO, CANADA DATE: APR 8, 2009 PLACE: VANCOUVER ADVISING BANK'S REF. NO. ADVISING BANK: SHANGHAI A J FINANCE CORPORATION 59 HONGKONG ROAD SHANGHAI 200002, CHINA BENEFICIARY: AMOUNT: DESUN TRADING CO.,LTD. USD46,980.00 29TH FLOOR KINGSTAR MANSION, (US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY) 623JINLIN RD., SHANGHAI CHINA EXPIRY DATE: MAY 15, 2009 FOR NEGOTIATION IN APPLICANT COUNTRY GENTLEMEN: WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT 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 BOARD 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: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982. + BENEFICIARY’S 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: DS1511 30-PIECE DINNERWARE AND TEA SET, 544ETS DS2201 20-PIECE DINNERWARE SET, 800SETS, DS4504 45-PIECE DINNERWARE SET, 443SETS DS5120 95-PIECE DINNERWARE SET, 245SETS DETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009. [ ]FOB / [ ]CFR / [X] CIF/ [ ]FAX TORONTO CANADA. SHIPMENT FROM SHANGHAI TO VANCOUVER LATEST APRIL 30,2009 PARTIAL SHIPMENTS PROHIBITED TRANSSHIPMENT PROHIBITED DRAFTS 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 CANADA ARE FOR ACCOUNT OF BENEFICIARY. + ALL GOODS MUST BE SHIPPED IN FOUR 20'CY 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 DISCREPANCY 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 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. Yours Very Truly, David Jone AUTHORIZED SIGNATURE Joanne Hsan 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，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 254SETS。 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 基本要求 下载模板 相关说明 信用证审核 根据提供的外销合同对信用证进行审核并提出改证要求 信用证审核结果 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.

HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINA

TEL: 0086-25-4715004 FAX: 0086-25-4711363

NEO GENERAL TRADING CO.

P.O. BOX 99552, RIYADH 22766, KSA

TEL: 00966-1-4659220 FAX: 00966-1-4659213

编号NO.: 日期DATE:

地点SIGNED IN:

NEO2009026 Feb. 28, 2009 NANJING, CHINA

买方 BUYER:

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 & Specification 2. 数量 Quantity 3. 单价及价格条款 Unit Price & Trade Terms 4. 金额 Amount CFR DAMMAM PORT, SAUDI ARABIA ABOUT 1700 CARTONS CANNED MUSRHOOMS PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON. ROSE BRAND. 1700CARTONS USD7.80 USD13260.00 Total: 允许 With

溢短装，由卖方决定

1700CARTONS USD13260.00 More or less of shipment allowed at the sellers’ option

USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY. EXPORTED BROWN CARTON ROSE BRAND 178/2009 RIYADH

5. 总值

Total Value 6. 包装

Packing 7. 唛头

Shipping Marks

8. 装运期及运输方式

Time of Shipment & means of Transportation Not Later Than Apr.30, 2009 BY VESSEL 9. 装运港及目的地 From : SHANGHAI PORT, CHINA

Port of Loading & Destination To : DAMMAM PORT, SAUDI ARABIA 10. 保险

TO BE COVERED BY THE BUYER.

Insurance 11. 付款方式 The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of

Terms of Payment Credit payable at sight of reach the seller 30 days before the month of shipment, valid for

th

negotiation in China until the 15 day after the date of shipment.

12. 备注

Remarks

The Buyer The Seller

NEO GENERAL TRADING CO.

(进口商签字盖章)

DESUN TRADING CO., LTD.

(出口商签字盖章)

2009MAR22 09:18:11 MT S700 ISSUE OF A DOCUMENTARY CREDIT BASIC HEADER F 01 BKCHCNBJA940 0588 550628 USER HEADER LOGICAL TERMINAL E102 PAGE 00001 FUNC MSG700 UMR 06881051 MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECORO APPLICATION HEADER 0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N *ALRAJHI BANKING AND INVESTMENT *CORPORATION *RIYADH *(HEAD OFFICE) SERVICE CODE 103: (银行盖信用证通知专用章) BANK. PRIORITY 113: MSG USER REF. 108: 2009MAR22 09:18:11 MT S700 ISSUE OF A DOCUMENTARY CREDIT INFO. FROM CI 115: SEQUENCE OF TOTAL * 27 1 / 1 0011LC123756 FORM OF DOC. CREDIT * 40 A NON-TRANSFERABLE DOC. CREDIT NUMBER * 20 LOGICAL TERMINAL E102 PAGE 00001 FUNC MSG700 UMR 06881051 MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECORO DATE OF ISSUE APPLICABLE RULES DATE/PLACE EXP. APPLICANT BENEFICIARY AMOUNT AVAILABLE WITH/BY DRAFTS AT ... DRAWEE PARTIAL SHIPMTS TRANSSHIPMENT PORT OF LOADING PORT OF DISCHARGE LATEST SHIPMENT GOODS DESCRIPT. DOCS REQUIRED 31 C 090320 * 40 UCP LATEST VERSION E * 31 D DATE 090505 PLACE CHINA * 50 NEO GENERAL TRADING CO. P.O. BOX 99552, RIYADH 22766, KSA TEL: 00966-1-4659220 FAX: 00966-1-4659213 * 59 DESUN TRADING CO., LTD. HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINA TEL: 0086-25-4715004 FAX: 0086-25-4711363 * 32 B CURRENCY USD AMOUNT 13260 * 41 D ANY BANK IN CHINA, BY NEGOTIATION 42 C SIGHT 42 A RJHISARI *ALRAJHI BANKING AND INVESTMENT *CORPORATION *RIYADH *(HEAD OFFICE) 43 P NOT ALLOWED 43 T NOT ALLOWED 44 E CHINA MAIN FORT, CHINA 44 F DAMMAM PORT, SAUDI ARABIA 44 C 090430 45 A ABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON. ROSE BRAND. 46 A DOCUMENTS REQUIRED: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE ORIGINAL AND MUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGES 2009MAR22 09:18:11 MT S700 ISSUE OF A DOCUMENTARY CREDIT LOGICAL TERMINAL E102 PAGE 00001 FUNC MSG700 UMR 06881051 MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECORO DD. CONDITIONS CHARGES CONFIRMAT INSTR REIMBURS. BANK 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, ADDRESS AND TEL NO. OF THE CARRYING VESSEL'S AGENT AT THE PORT OF DISCHARGE. + PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUST BE MANUALLY SIGNED. + INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q. (ENTRY-EXIT INSPECTION AND QUARANTINE OF THE PEOOPLES REP. OF CHINA) STATING GOODS ARE FIT FOR HUMAN BEING. + CERTIFICATE OF ORIGIN DULY CERTIFIED BY C.C.P.I.T. STATING THE NAME OF THE MANUFACTURERS OF PRODUCERS AND 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 TO BE EFFECTED BY CONTAINER AND BY REGULARE LINE. SHIPMENT COMPANY'S 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 BANKING AND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERING ALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES. 47 A ADDITIONAL CONDITION: A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OF DOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITH DISCREPANCY. THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT. PAYMENT UNDER THE GOODS WERE APPROVED BY SAUDI GOVERNMENT LAB. 71 B ALL CHARGES AND COMMISSIONS OUTSIDE KSA ON BENEFICIARIES' ACCOUNT INCLUDING REIMBURSING, BANK COMMISSION, DISCREPANCY FEE (IF ANY) AND COURIER CHARGES. * 49 WITHOUT 53 D / / 2009MAR22 09:18:11 MT S700 ISSUE OF A DOCUMENTARY CREDIT LOGICAL TERMINAL E102 PAGE 00001 FUNC MSG700 UMR 06881051 MSGACK DWS765I AUTH OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECORO AL RAJHI BANKING AND INVESTMENT CORP RIYADH (HEAD OFFICE) INS PAYING BANK 78 DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER. ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKING AND INVESTMENT COPRORATION RIYADH (HEAD OFFICE) SEND REC INFO TRAILER 72 REIMBURSEMENT IS SUBJECT TO ICC URR 525 ORDER IS MAC:E55927A4 CHK:7B505952829A HOB:

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。