信用证审核1答案

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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0302_信用证审核结果.doc相关说明世格公司与加拿大NEO公司达成交易后，2001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01/0501-FCT的信开本信用证。试根据SHDS03027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.

2、:SHDS03027日期DATE:APR.03, 2001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Quant

3、ity3. 单价及价格条款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.

4、40Total:2039SETS46980.00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: 16

5、39 CARTONS.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 2001 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 INS

6、URANCE AGAINST 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, 2001 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DA

7、Y AFTER THE 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 C

8、ADATE: APR 8, 2001PLACE:VANCOUVERIRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER: 01/0501-FCTADVISING BANKS REF. NO.ADVISING BANK:通知行SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200002, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY:DESUN TRADING CO.,LTD.

9、29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA AMOUNT:USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE信用证有效日期: MAY 15, 2003FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE B

10、Y 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.+FU

11、LL 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大保单 OR CERTIFICATE FOR 130 PERCENT CIF OF INVOICE VA

12、LUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982.+BENEFICIARYS CERTIFICATE受益人证明 CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS运输单据 HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.提早办理进口清关COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:D

13、S151130-PIECE DINNERWARE AND TEA SET, 544ETSDS220120-PIECE DINNERWARE SET, 800SETS,DS450445-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS03027 DATED APR. 3, 2001. FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOVANCOUVE

14、RLATEST最晚装运日期APRIL 30,2001PARTIAL SHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTS汇票 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.S

15、PECIAL INSTRUCTION额外说明: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY.+ALL GOODS MUST BE SHIPPED IN FOUR 20CY TO CYCONTAINER AND B/L SHOWING THE SAME.提单上要显示+THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING.+DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITI

16、ONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HANDLING FEE不符点费 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议付银行做押汇. WE HEREBY AGREE WITH THE DR

17、AWERS, 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 (1993 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION

18、 NO. 500.David JoneYours Very Truly,Joanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE1. 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 I

19、N 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。