审核修改信用证
1、合同销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO、,LT
D、29TH FLOOR KINGSTAR MANSION,623JINLIN R
D、, SHANGHAI CHINA 编号NO、:SHDS03027日期DATE:APR、03, xx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 & Specification
2、数量Quantity
3、单价及价格条款Unit Price & Trade Terms
4、金额AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea SetDS2xx0-Piece Dinnerware SetDS450445-Piece Dinnerware
SetDS512095-Piece Dinnerware
Set 542SETS800SETS443SETS254SETS USD
23、50USD
20、40USD
23、20USD
30、10 127
37、00163
20、00102
77、6076
45、40Total:2039SETS 469
80、00允许With10%溢短装，由卖方决定More or less of shipment allowed at the sellers’ option
5、总值Total Value SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY、
6、包装Packing DS2201 IN CARTONS OF2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF1 SET EACH ONLY、TOTAL:1639 CARTONS、
7、唛头Shipping Marks AT BUYER'S OPTION、8、装运期及运输方式Time of Shipment & means of Transportation TO BE EFFECTED BEFORE THE END OF APRIL xx WITH PARTIAL SHIPMENT AND ALLOWED AND TRANSHIPMENT ALLOWE
D、9、装运港及目的地Port of Loading &
Destination FROM: SHANGHAITO: TORONTO
10、保险Insurance THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR110% OF
THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P、I、
C、
C、 DATED1/1/19
81、
11、付款方式Terms of Payment THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL10, xx VALID FOR NEGOTIATION IN CHINA UNTIL THE15TH DAY AFTER THE DATE OF SHIPMEDNT、
12、备注Remarks The BuyerThe SellerNEO GENERAL TRADING CO、DESUN TRADING CO、,LT
D、(signature)(signature)
2、信用证THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATION CENTRE1055 WEST GEORGIA STREET, VANCOUVER, B、
C、V6E3P3CANADA□CONFIRMATION OF TELEX/CABLE PER-ADVISEDTELEX NO、4720688 CADATE: APR8,
xxPLACE:VANCOUVERIRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER: 01/0501-FCTADVISING BANK'S REF、 NO、ADVISING BANK:SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI xx02, CHINAAPPLICANT:NEO GENERAL TRADING
CO、#362 JALAN STREET, TORONTO, CANADA BENEFICIARY:DESUN TRADING CO、,LT
D、29TH FLOOR KINGSTAR MANSION,623JINLIN R
D、, SHANGHAI CHINA AMOUNT:USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)EXPIRY DATE: MAY15, xxFOR NEGOTIATION IN BENEFCIARY COUNTRYGENTLEMEN: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 AND3 COPIE
D、+PACKING LIST AND3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM、+ORIGINAL CERTIFICATE OF ORIGIN AND3 COPIES ISSUED BY THE CHAMBER OF COMMERC
E、+FULL SET CLEAN ON BOARD OCEAN BILLS 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、770099
10、+INSURANCE POLICY OR CERTIFICATE FOR110 PERCENT OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I、
C、
C、 DATED1/1/19
82、+BENEFICIARY’S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN48 HOURS AFTER SHIPMENT、COVERING SHIPMENT PF:4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING:DS151130-PIECE DINNERWARE AND TEA
SET,542SETSDS2xx0-PIECE DINNERWARE SET,800SETS,DS450445-PIECE DINNERWARE SET,443SETSDS512095-PIECE DINNERWARE SET,254SETSDETAILS IN ACCORDANCE WITH SALES CONTRACT HSDS03027 DATED APR、3, xx[ ]FOB /
[ ]CFR /
[X] CIF/
[ ]FAX TORONTO CANAD
A、SHIPMENT FROMSHANGHAITOTORONTOLATESTAPRIL30,xxPARTIAL SHIPMENTSPROHIBITEDTRANSSHIPMENTPROHIBITEDDRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN15 DAYS AFTER SHIPMENT, 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 ONE20'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 (1993 REVISION)
BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO、500、David Jone Yours Very Truly,Joanne HsanAUTHORIZED SIGNATUREAUTHORIZED SIGNATURE 第2题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xx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NEOxx026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。
1、合同销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO、, LT
D、HUARONG MANSION RM2901 NO、85
GUANJIAQIAO,NANJING210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363 编号NO、:NEOxx026日期DATE:Feb、28, xx
地点SIGNED IN:NANJING, CHINA买方BUYER:NEO GENERAL TRADING CO、P、O、 BOX99552, RIYADH22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213 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AmountCFR DAMMAM PORT, SAUDI ARABIAABOUT1700 CARTONS CANNED MUSRHOOMS PIECES & STEMS24 TINS X425 GRAMS NET WEIGHT (
D、W、227 GRAMS)
AT USD
7、80 PER CARTON、ROSE BRAN
D、1700CARTONS USD
7、80 USD132
60、00 Total:1700CARTONS USD132
60、00允许With 溢短装，由卖方决定More or less of shipment allowed at the sellers’ option
5、总值Total Value USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY、
6、包装Packing EXPORTED BROWN CARTON
7、唛头Shipping Marks ROSE BRAND178/xxRIYADH
8、装运期及运输方式Time of Shipment & means of Transportation Not Later Than Apr、30, xx BY VESSEL
9、装运港及目的地Port of Loading & Destination From : SHANGHAI PORT, CHINATo : DAMMAM PORT, SAUDI ARABIA
10、保险Insurance TO BE COVERED BY THE BUYER、
11、付款方式Terms of Payment The Buyers shall open through a bank acceptable to the Seller an Irrevocable Letter of Credit payable at sight of reach the seller30 days before the month of shipment, valid for negotiation
in China until the15th day after the date of shipment、
12、备注Remarks The BuyerThe SellerNEO GENERAL TRADING CO、DESUN TRADING CO、, LT
D、(signature)(signature)
2、信用证xxMAR22 09:18:11LOGICAL TERMINALE102MT S700 ISSUE OF A DOCUMENTARY
CREDITPAGE00001FUNCMSG700UMR06881051MSGACK DWS765I AUTH
OK, KEY B198081689580FC5, BKCHCNBJ RJHISARI RECOROBASIC HEADER F 01 BKCHCNBJA940 0588550628 APPLICATION HEADER 07001057 010320 RJHISARIAXXX7277977367 020******* N*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)USER HEADER SERVICE CODE103: (银行盖信用证通知专用章)BANK、 PRIORITY113:MSG USER REF、108:INFO、 FROM
CI115:SEQUENCE OF TOTAL*271 /1FORM OF DO
C、 CREDIT*40 AIRREVOCABLEDO
C、 CREDIT NUMBER*200011LC123756DATE OF ISSUE31
C060320DATE/PLACE EXP、*31 DDATE 060505 PLACE CHINAAPPLICANT*50NEO GENERAL TRADING CO、P、O、 BOX99552, RIYADH22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213BENEFICIARY*59DESUN TRADING CO、, LT
D、HUARONG MANSION RM2901 NO、85 GUANJIAQIAO, NANJING210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363AMOUNT*32 BCURRENCY USD AMOUNT13260,AVAILABLE WITH/BY*41 DANY BANK IN CHINA,BY NEGOTIATIONDRAFTS
AT 、、、42 CSIGHTDRAWEE42 ARJHISARI *ALRAJHI BANKING AND INVESTMENT *CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTS43 PNOT ALLOWEDTRANSSHIPMENT43 TNOT ALLOWEDLOADING ON BRD44 A CHINA MAIN FORT, CHINA 44 B DAMMAM PORT, SAUDI ARABIALATEST SHIPMENT44 C010430GOODS
DESCRIPT、45 A ABOUT1700 CARTONS CANNED MUSRHOOM PIECES & STEMS24 TINS X425 GRAMS NET WEIGHT (
D、W、227 GRAMS)
AT USD
7、80 PER CARTON、ROSE BRAN
D、DOCS REQUIRED46 A DOCUMENTS REQUIRED: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE ORIGINAL AND MUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT 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 VESSEL'S AGENT AT THE PORT OF DISCHARG
E、+ PACKING LIST IN ONE ORIGINAL PLUS5 COPIES, ALL OF WHICH MUSTBE MANUALLY SIGNE
D、+ 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 MANUFACTURERS 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 COMPANY'S CERTIFICATE TO THIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS、+ INSURANCE POLICY OR CERTIFICATE IN1 ORIGINAL AND1 COPY ISSUED OR ENDORSED TO THE ORDER OF AL RAJHI BANKINGAND INVESTMENT CORP FOR THE INVOICE PLUS10 PERCENT COVERINGALL RISKS, INSTITUTE CARGO CLAUSES, INSTITUTE STRIKES、 D
D、 CONDITIONS47 A ADDITIONAL CONDITION: A DISCREPANCY FEE OF USD
50、00 WILL BE IMPOSED ON EACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER THIS L/C WITHDISCREPANCY、 THE FEE WILL BE DEDUCTED FROM THE BILL AMOUNT、PAYMENT UNDER THE GOODS WERE APPROVED BY SAUDI GOVERNMENT LA
B、CHARGES71 BALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFICIARIES' ACCOUNT INCLUDING REIMBURSING, BANK COMMISSION, DISCREPANCY FEE (IF ANY)
AND COURIER CHARGES、CONFIRMAT
INSTR*49WITHOUTREIMBURS、 BANK53 D/ / AL RAJHI BANKING AND INVESTMENT CORPRIYADH (HEAD OFFICE)
INS PAYING BANK78 DOCUMENTS TO BE DESPATCHED IN ONE LOT BY COURIER、ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKING AND INVESTMENTCOPRORATION RIYADH (HEAD OFFICE)SEND REC INFO72REIMBURSEMENT IS SUBJECT TOICC
URR525TRAILER ORDER IS
实训十一信用证的审核与修改 实训目的与要求: 1.能够审核信用证 2. 能够修改信用证 重点: 能够审核并修改信用证 难点:能够审核并修改信用证 实训项目:根据背景资料审核并修改: http://10.99.36.252/icd3 实训指导: 要求说明： 请根据审证的一般原则和方法对收到的信用证进行认真细致的审核，列明信用证存在的问题并陈述要求改证的理由。 提示： 1．审核L/C 的商品货号是否与合同不一致。 2．审核金额（大写/小写）是否与合同不一致。 3. L/C 条款是否与合同相应条款不符。（例如：保险条款在合同中写明All Risks as perC.I.I dated 1/1/1982. 但L/C 显示War Risk and All risks. ） 4．付款方式是否不符合同要求。（例如：合同中为by sight L/C, 而信用证中为draft at 30days' sight. ） 注意：信用证本身常出现的问题： 1．注意L/C 的到期地点。 2．信开本信用证应写明"subject to UCP 600"。 3．注意信用证"三期"，即：有效期、装运期和交单期。 4．L./C 中的"软条款"。（例如：要求卖方提交客检证书；正本B/L 全部或部分直寄客户。） 修改信用证应注意: --对信用证修改内容的接受或拒绝有两种表示形式: --收到信用证修改后,应及时检查修改内容是否符合要求,并分别情况表示接受或重新提出修改 ---对于修改内容要么全部接受,要么全部拒绝；部分接受修改中的内容是无效的； ---有关信用证修改必须通过原信用证通知行通知才算真实、有效；通过客户直接寄送的信用证修改申请书或修改书复印件不是有效的修改 ---明确修改费用由谁承担，一般按照责任归属来确定修改费用由谁承担
信用证审核和制单注意点 如果是直接出口，国外的信用证开到自己公司的名下，那么您的开户银行收到信用证后会直接通知您，并把正本或复印件（一般是复印件，如无必要，正本建议留在银行保存）交给您。如果是通过代理出口，信用证开到代理名下，那么就要及时敦促代理去查询，收到后让代理传真给您。在实务中，因为代理不熟悉你的客户，所以交接上容易出现问题。代理接到信用证却不知道是谁的，导致耽误，所以，一旦得知你的客户开证了，就要把名称、金额告诉出口代理，盯紧进度。一般说来，从客户开证，到咱们这边收到信用证，快则1周，慢则10天。跟随信用证一起交给你的，通常还有一页《信用证通知书》，这是你的银行出具的，主要列明了此份信用证的基本情况如信用证编号、开证行、金额、有效期等等，同时盖章。除了银行公章外，还会有个“印鉴相符”章或“印鉴不符，出货前请洽我行”一类的章。什么意思呢？因为目前信用证一般是通过电报传递的（通行的是SWIFT电传，一个银行专业的电讯服务机构，有特定的编码格式），理论上有伪造的风险，冒充银行名义开信用证。因此银行间会预留密码和印鉴，以兹核对。不过现实生活中这种现象很少见，因为信用证能通过SWIFT开立，基本就是真实的，印鉴不符的原因恐怕多为交接操作问题。所以，碰到“印鉴不符”的情况，也不必紧张，必要时咨询一下银行即可。 一，巧妙看懂信用证 接下来就是信用证本身的审核了。条款密密麻麻，但有个简便窍门。如前所述，信用证是通过SWIFT开立的，而SWIFT对信用证有专门格式，这个格式按照信用证条款的内容性质分门别类，给予固定的编号。也就是说，每个条款在顶头位置都有一个编号，根据此编号就可以知道这个条款是说什么的了。固定格式为：编号，条款属性：条款内容。例如：31DDATEANDPLACEOFEXPIRY：25/11/2005CHINA。“31D”就是编号，属性是“信用证有效期和有效地点”，知道这一点，我们就很容易理解“25/11/2005CHINA”相应的意思就是这份信用证的有效期是2005年11月25日，以中国为有效期地点，即在中国范围内，这份信用证在11月25日
单证实务段考 班级：学号：姓名：根据以下销售合同审核国外开来的信用证，指出信用证中存在的10个问题并说明应如何修改。（100分） Sales Confirmation No：0003916Date：Sep.30,2006Seller：Ningbo Huadu Textile International Trade Corp. Buyer：Sunny Men Corporation，P.O.Box No.6789 Toronto,https://www.doczj.com/doc/5311185266.html,modity and Specifications： Polo brand full cotton men’s shirt 15,000pcs，5％more or less at seller'soption Packing：In cartons of 20pcs each，containerized Unit Price：US$1.20 Per Piece CFR Toronto Total value:US$18,000.00（U.S.Dollars Eighteen Thousand only） Time of shipment：During Nov./Dec.2006 In two equal monthly lots，fromChina to Toronto，allowing transshipment。 Insurance：To be covered by the Buyer Terms of Payment：By Irrevocable Sight Letter of Credit to reach the Seller15 days before the month of shipment and remained valid for negotiation inChina until the 15th days after date of shipment。 IRREVOCABLE DOCUMENTARY CREDIT NO. 051086Oct.12，2006FROM：THE ROYAL BANK OF CANADA TO：BANK OF CHINA，NINGBO,CHINA WE OPEN IRREVOCABLE DOCUMENTARY CREDIT NO. 051086 BENEFICIARY:NINGBO HUADU TEXTILEIMP. AND EXP. CO. LTD.(1)
一、根据下列合同条款及审核要求审核英国伦敦米兰银行来证 SALES CONTRACT Contract No.: 055756 Date: 21st. July 2005 Seller: Shanghai Cereals and Oil Imp. & Exp. Corporation Buyer: ABC Company Limited 36-36 Kannon Street London U.K. Commodities and Specification: Chinese White Rice Long-shaped Broken Grains (Max): 5% Admixture (Max): 0.25% Moisture (Max): 15% Quantity: 30 000 metric tons with 10% more or less at the seller’s option Packing: Packed in gunny bags of 50kg each Unit Price: USD400 per M/T FOB stowed Shanghai gross for net Amount: USD12 000 000 (SAY TWELVE MILLION ONLY) Shipment: during Oct. / Nov. 2005 from Shanghai to London with partial shipment and transshipment is allowed Insurance: To be covered by the buyer Payment: By Irrevocable L/C payable at sight for negotiation in China within 15 days after the shipment Midland Bank Ltd., London Aug. 18th, 2005 Advising Bank: Applicant: ABC Company Ltd. Bank of China Shanghai Branch Beneficiary: Amount: Not exceeding USD12 000 000 Shanghai cereals and oil Imp. & Exp. Corp. Shanghai, China Dear Sirs, At the request of ABC Co. Ltd., London, we hereby issue in your favor this revocable documentary credit No. 219307 which is available by negotiation of your draft at 30 days after sight for full invoice value drawn on us bearing the clause: “Drawn under documentary credit No. 219307 of Midland Bank Ltd.,” accompanied by the following documents: 1. Signed commercial invoice in 3 copies. 2. Full set of 2/3 clean on board bills of lading made out to order and blank endors ed marked “Freight Prepaid” and notify applicant. 3. Certificate of origin issued by AQSIQ.
练习单元1：审证和改证业务操作 第1题 1、合同 销售合同 SALES CONTRACT 卖方 SELLER: DESUN TRADING CO.,LTD. 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA 编号NO.: SHDS03027 日期DATE: APR.03, 2006 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. 允许 With 10% 溢短装，由卖方决定 More or less of shipment allowed at the sellers ’ option 5. 总值 Total Value SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY. 6. 包装 Packing 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. 7. 唛头 Shipping Marks AT BUYER'S OPTION.
1.根据提供的外销合同对信用证进行审核并提出修改信用证的意见。 BANK OF CHINA TANG SHAN BRAN CH,CH INA IRREV OCAB LE DOCU MENT ARY CREDI T FOR THE ACCO UNT OF HONG YAN TRADI NG CO, LTD., HONG KONG. 311 SOUT H BRIDGE STREET, HONGKONG. DEAR SIRS:WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF TANGSHAN FOREIGN TRADE EXP. CO. 188 WEIGUO ROAD TANGSHAN, A SUM OF AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE: “DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT DTAED IST MARCH,2013.”ACCOMPANIE D BY THE FOLLOWING DOCUMETNS: (1) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADINGMADE OUT TO ORDER OF APPLICANT AND MARKEDFREIGHT PREPAID . (2) INSURANCE POLICY/ CERTIFICATE IN DUPLICATE IN FAVOUR OF NANYANG COMMERCIAL BANK LTD., HONGKONG FOR 100% OCEAN MARINE CARGO CLAUSES AND WAR RISKS DATED 1st JANUARY, WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATON AT DUBA (3) CERTIFICATE FO ORIGIN ISSUED BY TANGSHAN IMPORT AND EXPORT COMMODITY INSPECTION
审核修改信用证 1、合同销售合同SALES CONTRACT卖方SELLER:DESUN TRADING CO、,LT D、29TH FLOOR KINGSTAR MANSION,623JINLIN R D、, SHANGHAI CHINA 编号NO、:SHDS03027日期DATE:APR、03, xx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 & Specification 2、数量Quantity 3、单价及价格条款Unit Price & Trade Terms 4、金额AmountCIFC5 TORONTOCHINESE CERAMIC DINNERWAREDS151130-Piece Dinnerware and Tea SetDS2xx0-Piece Dinnerware SetDS450445-Piece Dinnerware SetDS512095-Piece Dinnerware Set 542SETS800SETS443SETS254SETS USD 23、50USD 20、40USD
23、20USD 30、10 127 37、00163 20、00102 77、6076 45、40Total:2039SETS 469 80、00允许With10%溢短装，由卖方决定More or less of shipment allowed at the sellers’ option 5、总值Total Value SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY、 6、包装Packing DS2201 IN CARTONS OF2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF1 SET EACH ONLY、TOTAL:1639 CARTONS、 7、唛头Shipping Marks AT BUYER'S OPTION、8、装运期及运输方式Time of Shipment & means of Transportation TO BE EFFECTED BEFORE THE END OF APRIL xx WITH PARTIAL SHIPMENT AND ALLOWED AND TRANSHIPMENT ALLOWE D、9、装运港及目的地Port of Loading & Destination FROM: SHANGHAITO: TORONTO 10、保险Insurance THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR RISKS FOR110% OF
外贸信用证的审核和修改 外贸信用证的审核和修改若买方同意卖方在信用证改正函中的意见，请参照下文格式替买方填制一份信用证修改申请书。 APPLICATION FOR AMENDMENT TO LETTER OF CREDIT 信用证修改申请书 No.of Credit Facility: Date: 授信额度编号: 日期: To: China Merchants Bank Branch(Sub-Branch) 致: 招商银行分(支)行L/C No.____________ Amount: _________ 信用证号码:______________ 金额:__________ Amendment No. 修改次数(银行填写): Please amend the above L/C by Swift/Telex as follows
信用证审核与修改心得体会 篇一：项目1 信用证审核与修改 项目1信用证审核与修改 ? 能力训练 1 填制信用证分析单 信用证分析单 2 根据合同审证，指出信用证存在的问题并提出具体的改证要求 信用证审核结果 篇二：审核修改信用证 练习单元1：审证和改证业务操作 第1题 1、合同 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: SHDS03027 , XX 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. 允许 With 10% 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 Value6. 包装 Packing7. 唛头 Shipping Marks 8. 装运期及运输方式 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.
信用证审核和改证 审证和改证要求考生根据合同审核信用证，审核时不但要注意审核信用证与合同的不符之处，还要注意审核信用证自身各个条款之间有无矛盾之处。此外，对修改后的英文信件格式，语言表述也有严格的要求。 一些基本的信用证有关方： 开证行(opener),开证申请人（applicant），受益人(beneficiary)，开证行(openingbank)，通知行(advisingbank)，付款行或者称代收行(payingbank)，议付行(negotiatingbank)，保兑行(confirmingbank)，偿付行(reimbursingbank)。 审证需要注意的基本内容 1、信用证本身的说明。例如信用证的种类、号码、性质、金额、使用货币及有效期、议付地点、开证申请人、受益人等。还要注意信用证是否可以撤销，可否转让，是否加保，是否循环等。 2、信用证对单据的要求。 3、保付条款。 4、对货物和运输的要求。销售合同的主要条款在这里都要体现出来。 一般信用证容易出现的问题： （1）信用证两个主要当事人――开征方和受益方，即买方和卖方的名称是否准确无误。 （2）信用证是否属于“不可撤销（Irrevocable）”信用证。 （3）装期、信用证有效期、交单期是否合理。 （4）信用证到期（议付）地点是否在出口国境内。 （5）信用证是否列齐。如单据条款、货物条款、效期，目的港、金额等。 （6）合同主要条款是否在来证中如实反映出来（品名、规格、数量、单价、总值、包装、*头、装期、装卸港、保险等）。 （7）其他要注意的问题，比如（1）保留性条款和限制性条款及不合理要求，及其他信用证软条款；（2）拥挤和折扣是否已经内扣，防止重复付佣；（3）银行费用由开征人负担（受益人负担该费用是不合理的）；（4）逻辑上要合理，比如提单副本应该在装运后寄给开证人，装运前寄单是不合理的；（5）如果“分运”和“转船”无明确要求，根据《UCP500》规定可视为允许。
根据合同内容审核信用证，指出不符之处并提出修改意见。 SALES CONTRACT THE SELLER: NO. YH08039 SHANDONG YIHAI IMP. & EXP. CO.,L TD. DATE: , 2008 NO. 51 JINSHUI ROAD, QINGDAO, CHINA SIGNED AT: QINGDAO,CHINA THE BUYER: LINSA PUBLICIDAD, . V ALENCIA, 195 BAJOS. 08011. BARCELONA, SPAIN This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below: Packing: 1PC/POL YBAG, 500PCS/CTN Shipping Mark: . Time of Shipment: DURING JAN. 2009 BY SEA BARCELONA Loading Port and Destination: FROM QINGDAO TO BARCELONA Partial Shipment and Transshipment: A LLOWED Insurance: TO BE EFFECTED BY THE BUYER. Terms of Payment: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT AND TO REMAIN V ALID FOR NEGOTIATION IN CHINA UNTIL THE 15DAY AFTER THE FORESAID TIME OF SHIPMENT.
---------------------------------------------------------------最新资料推荐------------------------------------------------------ 信用证使用大全（含详介丶中英文样本丶修改函）信用证是国际贸易的中最普遍的一种付款方式，它牵系着众多 进口商、银行、出口商的利益。 在实际的进出口业务操作中应找到各种技巧，找出应注意的问 题上，并进行预先防范，才能更好的地促使业务能顺利进行。 合理设置销售合同，作为出口商，在保证买卖双方的 根本利益和对条款无异议的情况下，在似立合同中有很多主动性来 使得往后的信用证更简单、清晰。 将复杂化的货物品简单化，做到分身有术在缮制合同时，将繁杂的全部货物尽可能梳理成一个或几个能用名称入在主合 同上，在合附件上在通用名称项下分成几中具体的货物。 在具体货物体积的项下再列规格，就比较容易解决货物品名繁 琐的问题，我们举一下例来说明，如某一出口商向国外出口一批工 程机械设备及零件，包括不同型号压路机、挖掘机、起重机等及 其配件。 我们订立合同时就可以采取以下方式。 主合同: 01通用名称： ENGINEERING EQUIPMENTS ANDSPARE PARTS AS PER BUYER S PURCHASE ORDER NO.XXXX DATED MM/DD/YY 02 货物名称 TYPE A ,DETAILED SPECIFICATION TYPE B ,DETAILED SPECIFICATION (2)EXCAVATOR TYPE C ,DETAILED SPECFICATION TYPE D ,DETAILED 1/ 19
信用证是国际贸易中使用最普遍的付款方式.其特点是受益人（通常为出口人）在提供了符合信用证规定的有关单证的前提下，开证行承担第一付款责任，其性质属于银行信用。应该说在满足信用证条款的情况下，利用信用证付款既安全又快捷。但必须特别注意的是信用证付款方式强调“单单相符、单证相符”的“严格符合”原则，如果受益人（通常为出口人）提供的文件有错漏，不仅会产生的额外费用，而且还会遭到开证行的拒付，对安全、及时收汇带来很大的风险。事先对信用证条款进行审核，对于不符合出口合同规定或无法办到的信用证条款及时提请开证人（通常为进口方）进行修改，可以大大避免今后不符合信用证规定情况的发生。为此，根据国际商会出版的国际商会丛刊第500号<<跟单信用证统一惯例解释通则》的有关规定，结合国际贸易实务，特编定了《信用证审核指南》，以帮助信用证的受益人依照下列各条事先进行检查，避免以后发生一些不必要费用和风险。 第一部分信用证的审核 许多不符点单据的产生以及提交后被银行退回，大多是对收到的信用证事先检查不够造成的，往往使一些本来可以纠正的错误由于审核不及时没能加以及时地修改。因此，一般应在收到信用证的当天对照有关的合同认真地按下列各条仔细检查，，这样可以及早发现错误采取相应的补救措施。 收到信用证后检查和审核的要点： (一)检查信用证的付款保证是否有效。 应注意有下列情况之一的，不是一项有效的付款保证或该项付款保证是存在缺陷问题的：1. 信用证明确表明是可以撤消的； 此信用证由于毋须通知受益人或未经受益人同意可以随时撤消或变更，应该说对受益人是没有付款保证的，对于此类信用证，一般不予接受；信用证中如没有表明该信用证是否可以撤消，按照UCP500的规定，应理解是不可以撤消的； 2. 应该保兑的信用证未按要求由有关银行进行保兑； 3. 信用证未生效； 4. 有条件的生效的信用证；如：“待获得进口许可证后才能生效”。 5. 信用证密押不符； 6. 信用证简电或预先通知； 7. 由开证人直接寄送的信用证; 8. 由开证人提供的开立信用证申请书; (二)检查信用证的付款时间是否与有关合同规定相一致。 应特别注意下列情况: 1. 信用证中规定有关款项须在向银行交单后若干天内或见票后若干天内付款等情况。对此,应检查此类付款时间是否符合合同规定或贵司的要求. 2. 信用证在国外到期. 规定信用证国外到期, 有关单据必须寄送国外, 由于我们无法掌握单据到达国外银行所需的时间且容易延误或丢失,有一定的风险.通常我们要求在国内交单\付款.在来不及修改的情况下，必须应提前一个邮程（邮程的长短应根据地区远近而定）以最快方式寄送。 3. 如信用证中的装期和效期是同一天即通常所称的“双到期”，在实际业务操作中，应将装期提前一定的时间（一般在效期前10天），以便有合理的时间来制单结汇。 (三)检查信用证受益人和开证人的名称和地址是否完整和准确。 受益人应特别注意信用证上的受益人名称和地址应与其印就好的文件上的名称和地址内容相一致.买方的公司名称和地址写法是不是也完全正确？在填写发货票时照抄信用证上写错了的买方公司名号和地址是有可能的，如果受益人的名称不正确，将会给今后的收汇带来
练习单元1:审证和改证业务操作 第1题 1、合同 销售合同 SALES CONTRACT 卖方 DESUN TRADING CO.,LTD. SELLER: 29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA 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 madeby and agreed between the BUYERjnd SELLER in accordance with the terms and conditions stipulated below. 允许 10% 溢短装，由卖方决定 With More or less of shipment allowed at the sellers ' option 5. 总值 SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY. Total Value 6. 包装 DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 Packing SET EACH ONLY. TOTAL: 1639 CARTONS. 7. 唛头 AT BUYER'S OPTION. Shipping Marks 编号NO.: 日期DATE: 地点 SIGNED IN: SHDS03027 APR.03, 2006 SHANGHAI
信用证审核的注意事项 信用证是国际贸易中使用最普遍的付款方式.其特点是受益人（通常为出口人）在提供了符合信用证规定的有关单证的前提下，开证行承担第一付款责任，其性质属于银行信用。应该说在满足信用证条款的情况下，利用信用证付款既安全又快捷。但必须特别注意的是信用证付款方式强调“单单相符、单证相符”的“严格符合”原则，如果受益人（通常为出口人）提供的文件有错漏，不仅会产生的额外费用，而且还会遭到开证行的拒付，对安全、及时收汇带来很大的风险。事先对信用证条款进行审核，对于不符合出口合同规定或无法办到的信用证条款及时提请开证人（通常为进口方）进行修改，可以大大避免今后不符合信用证规定情况的发生。为此，根据国际商会出版的国际商会丛刊第500号<<跟单信用证统一惯例解释通则》的有关规定，结合国际贸易实务，特编定了《信用证审核指南》，以帮助信用证的受益人依照下列各条事先进行检查，避免以后发生一些不必要费用和风险。 信用证的审核 许多不符点单据的产生以及提交后被银行退回，大多是对收到的信用证事先检查不够造成的，往往使一些本来可以纠正的错误由于审核不及时没能加以及时地修改。因此，一般应在收到信用证的当天对照有关的合同认真地按下列各条仔细检查，，这样可以及早发现错误采取相应的补救措施。 收到信用证后检查和审核的要点： 检查信用证的付款保证是否有效。 应注意有下列情况之一的，不是一项有效的付款保证或该项付款保证是存在缺陷问题的： 信用证明确表明是可以撤消的； 此信用证由于毋须通知受益人或未经受益人同意可以随时撤消或变更，应该说对受益人是没有付款保证的，对于此类信用证，一般不予接受； 信用证中如没有表明该信用证是否可以撤消，按照UCP500的规定，应理解是不可以撤消的； 应该保兑的信用证未按要求由有关银行进行保兑； 信用证未生效； 有条件的生效的信用证；如：“待获得进口许可证后才能生效”。 信用证密押不符； 信用证简电或预先通知；