根据外销合同审核信用证.docx
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根据外销合同审核信用证.docx
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根据外销合同审核信用证
根据外销合同审核信用证
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
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
SALESCONTRACT
卖方SELLER:
DESUNTRADINGCO.,LTD.
29THFLOORKINGSTARMANSION,623JINLINRD.,
SHANGHAICHINA
编号NO.:
SHDS09027
日期DATE:
APR.03,2009
地点SIGNEDIN:
SHANGHAI
买方
BUYER:
NEOGENERALTRADINGCO.
#362JALANSTREET,TORONTO,CANADA
买卖双方同意以下条款达成交易:
ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.
1.品名及规格
Commodity&Specification
2.数量
Quantity
3.单价及价格条款
UnitPrice&TradeTerms
4.金额
Amount
CIFC5TORONTO
IRREVOCABLEDOCUMENTARYCREDIT
CREDITNUMBER:
09/0501-FCT
ADVISINGBANK'SREF.NO.
ADVISINGBANK:
SHANGHAIAJFINANCECORPORATION
59HONGKONGROAD
SHANGHAI200002,CHINA
APPLICANT:
NEOGENERALTRADINGCO.
#362JALANSTREET,TORONTO,CANADA
BENEFICIARY:
DESUNTRADINGCO.,LTD.
29THFLOORKINGSTARMANSION,
623JINLINRD.,SHANGHAICHINA
AMOUNT:
USD46,980.00
(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY)
EXPIRYDATE:
MAY15,2009
FORNEGOTIATIONINAPPLICANTCOUNTRY
GENTLEMEN:
WEHEREBYOPENOURIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:
+SIGNEDCOMMERCIALINVOICEAND3COPIES.
+PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.
+ORIGINALCERTIFICATEOFORIGINAND3COPIESISSUEDBYTHECHAMBEROFCOMMERCE.
+FULLSETCLEANONBOARDOCEANBILLSOFLADINGMARKED“FREIGHTPREPAID”CONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.77009910.
+INSURANCEPOLICYORCERTIFICATEFOR130PERCENTCIFOFINVOICEVALUECOVERING:
INSURANCECARGOCLAUSES(A)ASPERI.C.C.DATED1/1/1982.
+BENEFICIARY’SCERTIFICATECERTIFYINGTHATEACHCOPYOFSHIPPINGDOCUMENTSHASBEENFAXEDTOTHEAPPLICANTWITHIN48HOURSAFTERSHIPMENT.
COVERINGSHIPMENTPF:
4ITEMSTERMSOFCHINESECERAMICDINNERWAREINCLUDING:
DS151130-PIECEDINNERWAREANDTEASET,544ETS
DS220120-PIECEDINNERWARESET,800SETS,
DS450445-PIECEDINNERWARESET,443SETS
DS512095-PIECEDINNERWARESET,245SETS
DETAILSINACCORDANCEWITHSALESCONTRACTSHDS09027DATEDAPR.3,2009.
[]FOB/[]CFR/[X]CIF/[]FAXTORONTOCANADA.
SHIPMENTFROM
SHANGHAI
TO
VANCOUVER
LATEST
APRIL30,2009
PARTIALSHIPMENTS
PROHIBITED
TRANSSHIPMENT
PROHIBITED
DRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSFROMBILLOFLADINGDATE,BUTWITHINTHEVALIDITYOFCREDIT.ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAIRMAIL,UNLESSOTHERWISESTATEDUNDERSPECIALINSTRUCTION.
SPECIALINSTRUCTION:
ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY.
+ALLGOODSMUSTBESHIPPEDINFOUR20'CYTOCYCONTAINERANDB/LSHOWINGTHESAME.
+THEVALUEOFFREIGHTPREPAIDHASTOBESHOWNONBILLSOFLADING.
+DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDITIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPANCYHANDLINGFEEOFUS$35.00TOBEDEDUCTEDFROMANYPROCEEDS.
DRAFTMUSTBEMARKEDASBEINGDRAWNUNDERTHISCREDITANDBEARITSNUMBER;THEAMOUNTSARETOBEENDORSEDONTHEREVERSEHEREOFBYNEG.BANK.WEHEREBYAGREEWITHTHEDRAWERS,ENDORSERSANDFIDEHOLDERTHATALLDRAFTSDRAWNUNDERANDINCOMPLIANCEWITHTHETERMSOFTHISCREDITSHALLBEDULYHONOREDUPONPRESENTATION.
THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS(2007REVISION)BYTHEINTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.600.
DavidJone
YoursVeryTruly,
JoanneHsan
AUTHORIZEDSIGNATURE
AUTHORIZEDSIGNATURE
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(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY),低于合同金额(USD46980),应为USD46980(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY)而不是USD46918。
2.信用证在加拿大到期(FORNEGOTIATIONINAPPLICANTCOUNTRY),易产生逾期,且与合同要求不符,应改在国内到期(FORNEGOTIATIONINBENEFICIARYCOUNTRY)。
3.加减保率为30%(FOR130PERCENTOFINVOICEVALUE),高于合同规定的10%,应改为(FOR110PERCENTOFINVOICEVALUE)。
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DS1151544SETS、DS5120245SETS,而合同中为DS1151542SETS、DS5120254SETS。
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
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
SALESCONTRACT
卖方SELLER:
DESUNTRADINGCO.,LTD.
HUARONGMANSIONRM2901NO.85GUANJIAQIAO,
NANJING210005,CHINA
TEL:
0086-25-4715004FAX:
0086-25-4711363
编号NO.:
NEO2009026
日期DATE:
Feb.28,2009
地点SIGNEDIN:
NANJING,CHINA
买方
BUYER:
NEOGENERALTRADINGCO.
P.O.BOX99552,RIYADH22766,KSA
TEL:
00966-1-4659220FAX:
00966-1-4659213
买卖双方同意以下条款达成交易:
ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.
1.品名及规格
Commodity&Specification
2.数量
Quantity
3.单价及价格条款
UnitPrice&TradeTerms
4.金额
Amount
CFRDAMMAMPORT,SAUDIARABIA
ABOUT1700CARTONSCANNEDMUSRHOOMSPIECES&STEMS24TINSX425GRAMSNETWEIGHT(D.W.227GRAMS)ATUSD7.80PERCARTON.
ROSEBRAND.
1700CARTONS
USD7.80
USD13260.00
Total:
1700CARTONS
USD13260.00
允许
溢短装,由卖方决定
With
Moreorlessofshipmentallowedatthesellers’option
5.总值
TotalValue
USDTHIRTEENTHOUSANDTWOHUNDREDANDSIXTYONLY.
6.包装
Packing
EXPORTEDBROWNCARTON
7.唛头
ShippingMarks
ROSEBRAND
178/2009
RIYADH
8.装运期及运输方式
TimeofShipment&meansofTransportation
NotLaterThanApr.30,2009BYVESSEL
9.装运港及目的地
PortofLoading&Destination
From:
SHANGHAIPORT,CHINA
To:
DAMMAMPORT,SAUDIARABIA
10.保险
Insurance
TOBECOVEREDBYTHEBUYER.
11.付款方式
TermsofPayment
TheBuyersshallopenthroughabankacceptabletotheSelleranIrrevocableLetterofCreditpayableatsightofreachtheseller30daysbeforethemonthofshipment,validfornegotiationinChinauntilthe15thdayafterthedateofshipment.
12.备注
Remarks
TheBuyer
TheSeller
NEOGENERALTRADINGCO.
(进口商签字盖章)
DESUNTRADINGCO.,LTD.
(出口商签字盖章)
2009MAR2209:
18:
11LOGICALTERMINALE102
MTS700ISSUEOFADOCUMENTARYCREDITPAGE00001
FUNCMSG700
UMR06881051
MSGACKDWS765IAUTHOK,KEYB198081689580FC5,BKCHCNBJRJHISARIRECORO
BASICHEADER
F01BKCHCNBJA9400588550628
APPLICATIONHEADER
07001057010320RJHISARIAXXX72779773670202131557N
*ALRAJHIBANKINGANDINVESTMENT
*CORPORATION
*RIYADH
*(HEADOFFICE)
USERHEADER
SERVICECODE103:
(银行盖信用证通知专用章)
BANK.PRIORITY113:
MSGUSERREF.108:
INFO.FROMCI115:
SEQUENCEOFTOTAL
*27
1/1
FORMOFDOC.CREDIT
*40A
NON-TRANSFERABLE
DOC.CREDITNUMBER
*20
0011LC123756
DATEOFISSUE
APPLICABLERULES
31C
*40E
090320
UCPLATESTVERSION
DATE/PLACEEXP.
*31D
DATE090505PLACECHINA
APPLICANT
*50
NEOGENERALTRADINGCO.
P.O.BOX99552,RIYADH22766,KSA
TEL:
00966-1-4659220FAX:
00966-1-4659213
BENEFICIARY
*59
DESUNTRADINGCO.,LTD.
HUARONGMANSIONRM2901NO.85GUANJIAQIAO,NANJING210005,CHINA
TEL:
0086-25-4715004FAX:
0086-25-4711363
AMOUNT
*32B
CURRENCYUSDAMOUNT13260
AVAILABLEWITH/BY
*41D
ANYBANKINCHINA,
BYNEGOTIATION
DRAFTSAT...
42C
SIGHT
DRAWEE
42A
RJHISARI
*ALRAJHIBANKINGANDINVESTMENT
*CORPORATION
*RIYADH
*(HEADOFFICE)
PARTIALSHIPMTS
43P
NOTALLOWED
TRANSSHIPMENT
43T
NOTALLOWED
PORTOFLOADING
44E
CHINAMAINFORT,CHINA
PORTOFDISCHARGE
44F
DAMMAMPORT,SAUDIARABIA
LATESTSHIPMENT
44C
090430
GOODSDESCRIPT.
45A
ABOUT1700CARTONSCANNEDMUSRHOOMPIECES&STEMS24TINSX425GRAMSNETWEIGHT(D.W.227GRAMS)ATUSD7.80PERCARTON.
ROSEBRAND.
DOCSREQUIRED
46A
DOCUMENTSREQUIRED:
+SIGNEDCOMMERCIALINVOICEINTRIPLICATEORIGINALANDMUSTSHOWBREAKDOWNOFTHEAMOUNTASFOLLOWS:
FOBVALUE,FREIGHTCHARGESANDTOTALAMOUNTCANDF.
+FULLSETCLEANONBOARDBILLOFLADINGMADEOUTTOTHEORDEROFALRAJHIBANKINGANDINVESTMENTCORP,MARKEDFREIGHTPREPAIDANDNOTIFYAPPLICANT,INDICATINGTHEFULLNAME,ADDRESSANDTELNO.OFTHECARRYINGVESSEL'SAGENTATTHEPORTOFDISCHARGE.
+PACKINGLISTINONEORIGINALPLUS5COPIES,ALLOFWHICHMUST
BEMANUALLYSIGNED.
+INSPECTION(HEALTH)CERTIFICATEFROMC.I.Q.(ENTRY-EXIT
INSPECTIONANDQUARANTINEOFTHEPEOOPLESREP.OFCHINA)STATING
GOODSAREFITFORHUMANBEING.
+CERTIFICATEOFORIGIN
DULYCERTIFIEDBYC.C.P.I.T.
STATINGTHENAMEOFTHEMANUFACTURERSOFPRODUCERS
ANDTHATGOODSEXPORTEDAREWHOLLYOFCHINESEORIGIN.
+THEPRODUCTIONDATEOFTHEGOODSNOTTOBEEARLIERTHANHALFMONTHATTIMEOFSHIPMENT.BENEFICIARYMUSTCERTIFYTHESAME.
+SHIPMENTTOBEEFFECTEDBYCONTAINERANDBYREGULARELINE.SHIPMENTCOMPANY'SCERTIFICATETOTHISEFFECTSHOULDACCOMPANYTHEDOCUMENTS.
+INSURANCEPOLICYORCERTIFICATEIN1ORIGINALAND
1COPYISSUEDORENDORSEDTOTHEORDEROFALRAJHIBANKING
ANDINVESTMENTCORPFORTHEINVOICEPLUS10PERCENTCOVERING
ALLRISKS,INSTITUTECARGOCLAUSES,INSTITUTESTRIKES.
DD.CONDITIONS
47A
ADDITIONALCONDITION:
ADISCREPANCYFEEOFUSD50.00WILLBEIMPOSEDONEACHSETOF
DOCUMENTSPRESENTEDFORNEGOTIATIONUNDERTHISL/CWITH
DISCREPANCY.THEFEEWILLBEDEDUCTEDFROMTHEBILLAMOUNT.
PAYMENTUNDERTHEGOODSWEREAPPROVEDBYSAUDIGOVERNMENT
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- 关 键 词:
- 根据 外销 合同 审核 信用证