审核信用证课件

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1、信用证的审核（练习一）信用证的审核（练习一）上海远大进出口公司上海远大进出口公司(ORIGINAL)SHANGHAI YUANDA IMPORT&EXPORT COMPANY上海市溧阳路上海市溧阳路1088号龙邸大厦号龙邸大厦16楼楼16TH floor,Dragon Mansion,1088 Liyang Road,Shanghai 200081 China电话：电话：00862156666624 传真：传真：00862156666698 销货合约销货合约 SALES CONTRACT 编号编号NO.YD-MDSC9811 日期日期DATE:1998/11/8买方：买方：MAURICIO D

2、EPORTS INTERNATIONAL S.A.地址：地址：RM 1008-1011 CONVENTION PLAZA,101 HARBOR ROAD,COLON,R.P.电话：电话：50725192334 传真：传真：50725192333兹经买卖双方同意成交下列商品订立条款如下：兹经买卖双方同意成交下列商品订立条款如下：货物名称及规格数量单价金额Chinese Rice F.A.QBroken Grain(MAX)20%Admixture(MAX)0.2%Moisture(MAX)10%2000 tonsCIFC3 USD 360USD 720,000总值：TOTAL AMOUNT:US

3、D 720,000SAY US DOLLARS SEVEN HUNDRED AND TWENTY THOUSAND ONLYREMARKS:With 5%more or less both in amount and quantity at Sellers option.PACKING:50kg to one gunny bag.Total 40000 bags.SHIPMENT:To be effected during December 1998 from Shanghai,China to Colon,R.P.allowing partial shipments and transshi

4、pment.INSURANCE:To be covered for 110%of invoice value against All Risks as per and subject to Ocean marine Cargo Clause of P.I.C.C dated 1/1/1981.PAYMENT:The buyer shall open through a first-class bank acceptable to the seller an irrevocable L/C at 30 days after B/L date to reach the seller Novembe

5、r 25 1998 and valid for negotiation in China until the 15th day after the date of shipment.SELLERS BUYERSSHANGHAI YUANDA MAURICIO Dear sir(s),We hereby issue in your favor this documentary credit which is available by your at 30 days draft(s)after sight drawn on CITIBANK N.A.PANAMA BRANCH,PANAMA for

6、 100%invoice cost accompanied by the following documents:1)2/3 set of original clean on board ocean bill of lading dated to no later than december 15,1998 issued to our order notify APPLICANT marked freight to be collected.2)Commercial invoice in triplicate 3)Packing list in showing gross weight of

7、package and certified that the goods are packed in new gunny bags.4)Insurance policy or certificate in duplicate for the full invoice value plus 110%,covering Institute Cargo Clauses Clause A.Covering:40000 bags of Chinese Rice as per Sales Contract No.YD-MDSC9811 dated november 18,1998 CIF ColonDoc

8、uments must be presented within 5 days after the date of shipment but within the validity of the credit.DISPATCH/SHIPMENT FROM SHANGHAI TOPANAMAPARTIAL SHIPMENTS:PROHIBITEDTRANSHIPMENTS:PROHIBITED The advising bank is requested to notify the beneficiarywithout adding their confirmation.In reimbursem

9、ent,the drawee bank will debit ouraccount No.10991266 with our New YorkOffice.Documents are to be airmailed directly to us.yours,faithfully,CITIBANK.N.A AUTHORIZED SIGNATURE CARMEN WILLALGBOSAdvising Bank NotificationSPECIAL CONDITIONS:1.The documents beneficiary present should include an inspection

10、 certificate signed by applicant or its agent.2.Each draft accompanying documents must indicate the credit number and name of issuing bank and name of advising bank(ifindicated).3.All charges outside Panama R.P.are for account of beneficiary提示：提示：1、APPLICANT 名称错误。名称错误。Maurlcio改为改为Mauricio2、APPLICANT

11、地址错误。地址错误。RM1008-1101改为改为10113、BENEFICIARY名称错误。名称错误。Export&Import 改为改为 Import&Export4、信用证到期地在国外。开征行柜台前改为通知行柜台前。、信用证到期地在国外。开征行柜台前改为通知行柜台前。At the counter of CITIBANK N.A.PANAMA改为改为 CITIBANK OF SHANGHAI 5、汇票付款期限推迟。、汇票付款期限推迟。30 days after sight改为改为30 days after B/L date.6、装运期提前了。、装运期提前了。12月月15日改为日改为12月月

12、31日日7、提单条款中运费规定有误。、提单条款中运费规定有误。Freight to be collected改为改为Freight prepaid8、提单条款中正本份数。、提单条款中正本份数。2/3改为改为3/39、箱单条款中有关包装。、箱单条款中有关包装。New gunny bags改为改为gunny bags.10、保险条款中加保率错误。、保险条款中加保率错误。Plus 110%改为改为Plus 10%。保险险别有误，。保险险别有误，Institute Cargo Clauses Clause A 改为：改为：All Risks as per and subject to Ocean ma

13、rine Cargo Clause of P.I.C.C dated 1/1/198111、数量未有规定、数量未有规定5的增减。的增减。12、合同日期错误。、合同日期错误。11月月18日改为日改为11月月8日日13、交单日太紧。、交单日太紧。5天改为天改为21天。天。14、目的港不妥。、目的港不妥。Panama改为改为Colon R.P.15、应该允许分批和转运。、应该允许分批和转运。16、检验条款应作修改，改为我方的检验机构出具的检验证书。、检验条款应作修改，改为我方的检验机构出具的检验证书。17、没有信用证适用的惯例。、没有信用证适用的惯例。Subject to UCP 500.SALES

14、 CONFIRMATIONThe Seller:HUAXIN TRADING CO.,LTDAddress:14th floor kingstar Mansion,676 Jinlin Road,Shanghai ChinaThe buyer:JAMES BROWN&SONSAddress:#304-310,JALAN Steet,Toronto,Canada案例案例2Art.No.CommodityUnitQuantityUnit price(USD)AmountChinese ceramic dinnerwareCIFC5%TorontoHX111535pcs dinnerware&tea

15、 setset54223.512737HX201220pcs dinnerwareset80020.0416320HX440547pcs dinnerwareset44323.210277.6HX451095pcs dinnerwareset25430.17645.4Total contract value:46980USDPACKING:HX2012 IN CARTON OF 2 SETS EACH AND HX1115,HX4405 AND HX4510 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.TOTAL:1639 CARTONSPORT OF

16、 LOADING&DESTINATION:FROM SHANGHAI TO:TORONTOTIME OF SHIPMENT:TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT NOT ALLOWED AND TRANSHIPMENT ALLOWEDTERMS OF PAYMENT:THE BUYER SHALL OPEN TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL 10,1998 VALID FOR NEGOT

17、IATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.INSURANCE:THE SELLER SHALL COVER INSURANCE AGAINST W.P.A.AND CLASH&BREAKAGE&WAR RISKS FOR 110%OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSES OF P.I.C.C DATED 1/1/1981.CONFIRMED BY:THE BUYER赵建国赵建国 SIGNATURE THE R

18、OYAL BANK OF CANADAPALCE&DATE OF ISSUE:VANCOUVER APR 8TH 1998 IRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER OF ISSUING BANK:98/0501-FTC ADVISING BANKSHANGHAI A J FINANCE CORPORATION 59 HONGKONG ROAD SHANGHAI 200002,CHINA APPLICANTJAMES BROWN&SONS#304-310 JALAN STREET,TORONTO,CANADA BENEFICIARYHUAXING

19、TRADING CO.,LTD14th floor,KINGSTAR Mansion,676 JINLIN Road,Shanghai China AMOUNTUS 46,980(SAY FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN US DOLLARS ONLY)EXPIRYDATE:MAY 15,1998FOR NEGOTIATION IN APPLICANTS COUNTRYGENTLEMEN:WE HEREBY OPEN IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE

20、 BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS:1.SIGNED COMMERCIAL INVOICE AND 3 COPIES2.PACKING LIST AND 3 COPIES,SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM.3.ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES4.FULL SET CLEAN ON BOARD OCEAN BIL

21、LS OF LADING SHOWING 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.770099105.INSURANCE POLICY OF CERTIFICATE FOR 130 PERCENT OF INVOICE VALUE COVERING:INSTITUTE CARGO CLAUSES(A)A

22、S PER I.C.C DATE 1/1/1982DISPATCH/SHIPMENT FROM SHANGHAI TO VANCOUVER PARTIAL SHIPMENTS:PROHIBITEDTRANSHIPMENTS:PROHIBITEDLATEST:APRIL 30,1998LATEST:APRIL 30,1998DRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT,BUT WITHIN THE VALIDITY OF CREDIT,ALL DOCUMENTS TO BE FORWARDED IN ON

23、E COVER,BY AILMAIL.SPECIAL CONDITIONS:1.ALL GOODS MUST BE SHIPPED IN ONE 20 CY TO CY CONTAINER AND B/L SHOWING THE SAME2.DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HANDLING FEE OF USD 35 TO BE DEDUCTED FROM ANY PROCEEDS.The a

24、dvising bank is requested to notify the beneficiary without adding their confirmation.This credit is subject to the uniform customs and practice for documentary credits(1993)by the international chamber of commerce publication No.500Yours very truly,THE ROYAL BANK OF CANADASignature 1、信用证大小写不一致，、信用证

25、大小写不一致，EIGHTEEN CHANGE TO EIGHTY2、信用证在国外到期，改为：、信用证在国外到期，改为：FOR NEGOTIATION IN BENEFICIARY COUNTRY3、保险金额过高、保险金额过高 改为：改为：FOR 110%OF INVOICE VALUE4、保险险别错误、保险险别错误，改为：，改为：W.P.A.AND CLASH&BREAKAGE&WAR RISKS 6、目的港有误：改为：、目的港有误：改为：TO TORONTO 7、允许转运：改为：、允许转运：改为：TRANSSHIPMENT PERMITTED部分资料从网络收集整理而来，供大家参考，感谢您的关注！