1、題目要求和說明題目名稱信用證審核基本要求根據提供的外銷合同對信用證進行審核并提出改證要求相關說明世格公司與加拿大NEO公司達成交易后，2009年4月8日，世格公司收到NEO公司通過加拿大皇家銀行開來的編號為09/0501-FCT的信開本信用證。試根據SHDS09027出口合同對信用證進行審核，指出信用證存在的問題并提出具體的改證要求。銷售合同SALES CONTRACT賣方SELLER:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA編號NO.:SHDS09027日期DATE:APR

2、.03, 2009地點SIGNED IN:SHANGHAI買方BUYER:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADA買賣雙方同意以下條款達成交易：This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.1. 品名及規(guī)格Commodity & Specification2. 數量Quantity3. 單價及價格條款Unit Pr

3、ice & Trade Terms4. 金額AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea SetDS220120-Piece Dinnerware SetDS450445-Piece Dinnerware SetDS512095-Piece Dinnerware Set542SETS800SETS443SETS254SETSUSD23.50USD20.40USD23.20USD30.1012737.0016320.0010277.607645.40Total:2039SETS4698

4、0.00允許With10%溢短裝，由賣方決定More or less of shipment allowed at the sellers option5.總值Total ValueSAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.6.包裝PackingDS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY.TOTAL: 1639 CARTONS.7.嘜頭Shipp

5、ing MarksAT BUYERS OPTION.8.裝運期及運輸方式Time of Shipment & means of TransportationTO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED.9.裝運港及目的地Port of Loading & DestinationFROM: SHANGHAITO: TORONTO10.保險InsuranceTHE SELLER SHALL COVER INSURANCE AGAINST WPA A

6、ND 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, 2009 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF

7、SHIPMEDNT.12.備注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 CADATE: APR 8, 2009PL

8、ACE:VANCOUVERIRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER: 09/0501-FCTADVISING BANKS REF. NO.ADVISING BANK:SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200002, CHINAAPPLICANT:NEO GENERAL TRADING CO.#362 JALAN STREET, TORONTO, CANADABENEFICIARY:DESUN TRADING CO.,LTD.29TH FLOOR KINGSTAR MAN

9、SION, 623JINLIN RD., SHANGHAI CHINA AMOUNT:USD46,980.00(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE: MAY 15, 2009FOR NEGOTIATION IN APPLICANT COUNTRYGENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FUL

10、L 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 BI

11、LLS 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 CLA

12、USES(A) AS PER I.C.C. DATED 1/1/1982.+BENEFICIARYS 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:DS151130-PIECE DINNERWARE AND TEA SET, 544ETSDS2201

13、20-PIECE DINNERWARE SET, 800SETS,DS450445-PIECE DINNERWARE SET, 443SETSDS512095-PIECE DINNERWARE SET, 245SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009. FOB / CFR / X CIF/ FAX TORONTO CANADA.SHIPMENT FROMSHANGHAITOVANCOUVERLATESTAPRIL 30,2009PARTIAL SHIPMENTSPROHIBITEDTRA

14、NSSHIPMENTPROHIBITEDDRAFTS 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

15、 FOR ACCOUNT OF BENEFICIARY.+ALL GOODS MUST BE SHIPPED IN FOUR 20CY 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 HANDLI

16、NG 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

17、 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.David JoneYours Very Truly,Joanne HsanAUTHORIZED SIGNATUREAUTHORIZED

18、SIGNATURE信用證審核結果信用證號09/0501-FCT合 同 號SHDS09027審證結果1. 信用證大小寫金額不一致，大寫金額錯誤(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金額(USD46980)，應為USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是USD46918。2. 信用證在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY)，易產生逾期，且與合同要求不符，應改

19、在國內到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。3. 加減保率為30%( FOR 130 PERCENT OF INVOICE VALUE)，高于合同規(guī)定的10%，應改為(FOR 110 PERCENT OF INVOICE VALUE)。4. 合同要求投保的為“中國海洋運輸貨物保險條款”，而信用證投保的為“倫敦協會貨物保險條款“A，適用的條款有誤，應當根據合同規(guī)定投保。5. 證明裝運貨物數量與合同有出入，證中規(guī)定DS1151 544SETS、DS5120 245SETS，而合同中為DS1151 542SETS、DS5120 254SETS。6. 目

20、的港與合同不符。應為多倫多而(TORONTO)不是溫哥華(VANCOUVER)。7. 合同明確規(guī)定允許轉運和分批裝運，但信用證中禁止。題目要求和說明題目名稱信用證審核基本要求根據提供的外銷合同對信用證進行審核并提出改證要求相關說明2009年3月22日，中國銀行江蘇省分行通知世格公司收到NEO公司通過利雅得銀行開來的編號為0011LC123756的信用證電開本。試根據NEO2009026出口合同對信用證進行審核，指出信用證存在的問題并提出具體的改證要求。銷貨合同SALES CONTRACT賣方SELLER:DESUN TRADING CO., LTD.HUARONG MANSION RM2901

21、 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363編號NO.:NEO2009026日期DATE:Feb. 28, 2009地點SIGNED IN:NANJING, CHINA買方BUYER:NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213買賣雙方同意以下條款達成交易：This contract Is made by and agreed b

22、etween the BUYER and SELLER, in accordance with the terms and conditions stipulated below.1. 品名及規(guī)格Commodity & Specification2. 數量Quantity3. 單價及價格條款Unit Price & Trade Terms4. 金額AmountCFR DAMMAM PORT, SAUDI ARABIAABOUT 1700 CARTONS CANNED MUSRHOOMS PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 22

23、7 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.1700CARTONSUSD7.80USD13260.00Total:1700CARTONSUSD13260.00允許溢短裝，由賣方決定WithMore or less of shipment allowed at the sellers option5.總值Total ValueUSD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.6.包裝PackingEXPORTED BROWN CARTON7.嘜頭Shipping MarksROSE BRAND178/2009

24、RIYADH8.裝運期及運輸方式Time of Shipment & means of TransportationNot Later Than Apr.30, 2009 BY VESSEL9.裝運港及目的地Port of Loading & DestinationFrom : SHANGHAI PORT, CHINATo : DAMMAM PORT, SAUDI ARABIA10.保險InsuranceTO BE COVERED BY THE BUYER.11.付款方式Terms of PaymentThe Buyers shall open through a bank acceptabl

25、e to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller 30 days before the month of shipment, valid for negotiation in China until the 15th day after the date of shipment.12.備注RemarksThe BuyerThe SellerNEO GENERAL TRADING CO.(進口商簽字蓋章)DESUN TRADING CO., LTD.(出口商簽字蓋章)2009M

26、AR22 09:18:11LOGICAL TERMINALE102MT S700 ISSUE OF A DOCUMENTARY CREDITPAGE00001FUNCMSG700UMR06881051BASIC HEADERF 01 BKCHCNBJA940 0588 550628APPLICATION HEADER0 700 1057 010320 RJHISARIAXXX 7277 977367 020213 1557 N*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)USER HEADERSERVICE CO

27、DE 103: (銀行蓋信用證通知專用章)BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL*271 / 1FORM OF DOC. CREDIT*40 ANON-TRANSFERABLEDOC. CREDIT NUMBER*200011LC123756DATE OF ISSUEAPPLICABLE RULES 31 C* 40 E 090320UCP LATEST VERSIONDATE/PLACE EXP.*31 DDATE 090505 PLACE CHINAAPPLICANT*50NEO GE

28、NERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213BENEFICIARY*59DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO, NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363AMOUNT*32 BCURRENCY USD AMOUNT 13260AVAILABLE WITH/BY*41 DANY BANK I

29、N CHINA,BY NEGOTIATIONDRAFTS AT .42 CSIGHTDRAWEE42 ARJHISARI*ALRAJHI BANKING AND INVESTMENT *CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTS43 PNOT ALLOWEDTRANSSHIPMENT43 TNOT ALLOWEDPORT OF LOADING44 ECHINA MAIN FORT, CHINAPORT OF DISCHARGE44 FDAMMAM PORT, SAUDI ARABIALATEST SHIPMENT44 C090430GOODS

30、 DESCRIPT.45 AABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227 GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.DOCS REQUIRED46 ADOCUMENTS REQUIRED:+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE ORIGINAL AND MUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGH

31、T CHARGES 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 VESSELS AGENT AT THE PORT OF DISCHARGE. + PACKING LIST

32、 IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICH MUSTBE MANUALLY SIGNED.+ INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q. (ENTRY-EXITINSPECTION AND QUARANTINE OF THE PEOOPLES REP. OF CHINA) STATINGGOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF ORIGINDULY CERTIFIED BY C.C.P.I.T.STATING THE NAME OF THE MANUFA

33、CTURERS OF PRODUCERSAND 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 COMPANYS CERTIFICATE TO THIS EFFE

34、CT SHOULD ACCOMPANY THE DOCUMENTS.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND 1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS 10 PERCENT COVERINGALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES.DD. CONDITIONS47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER T