IS10plus 信用证的独立性

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 CONTRACTContract No.: 055756Date: 21st. July 2005Seller: Shanghai Cereals and Oil Imp. & Exp. CorporationBuyer: ABC Company Limited 36-36 Kannon Street London U.K. Commodities and Specification: Chinese White Rice Long-shapedBroken 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 eachUnit Price: USD400 per M/T FOB stowed Shanghai gross for netAmount: USD12 000 000 (SAY TWELVE MILLION ONLY)Shipment: during Oct. / Nov. 2005 from Shanghai to London with partial shipment and transshipment is allowedInsurance: To be covered by the buyerPayment: By Irrevocable L/C payable at sight for negotiation in China within 15 days after the shipmentMidland Bank Ltd., LondonAug. 18th, 2005Advising Bank: Applicant: ABC Company Ltd. Bank of China Shanghai BranchBeneficiary: Amount: Not exceeding USD12 000 000Shanghai cereals and oilImp. & Exp. Corp.Shanghai, ChinaDear 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.4. Insurance policy for full invoice value plus 10% covering all risks and war risks as per ICC dated Jan. 1st, 1981.5. Inspection certificate issued by applicant.6. Beneficiary’s certificate fax to applicant within 24 hours after shipment stating contract number, credit number, vessel name and shipping date.Covering 30 000 metric tons Chinese White Rice Long-shapedBroken Grains: 5%Admixture: 0.25%Moisture: 15%At USD400.00 per M/T FOB Shanghai, packed in plastic bags.Shipment from Chinese port to London during Oct. / Nov. 2005Transshipment is prohibited, partial shipment prohibited.This credit is valid for negotiation before Dec. 15th, 2005 in London.Special Conditions: Documents must be presented for negotiation within 5 days after the date of issuance of the bills of lading,but in any event within this credit validity.We hereby undertake to honor all drafts drawn in accordance with the terms of this credit. The advising bank is kindly requested to notify the beneficiary without adding their confirmation for Midland Bank Ltd., London.It is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision), International Chamber of Commerce Publication NO. 500.信用证主要有以下不符点:1信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为”。

确定保险金额
买卖双方达成协议，付款方式为货款的70％通过信用证，30％采取托收30 days after sight。信用证规定如下：商业发票总额CIF USD20000，信用证议付金额USD14000，其余USD6000以托收方式另作处理。
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进口商急需价值CIF USD2000的部分零件，要求出口商先行空运。而后开出金额为USD10000的信用证，要求装运其余价值CIF USD8000的零件，两部分货款一并支付。
2.美国协会条款（简称AICC） 美国协会货物条款[American Institute Cargo Clause(1/1/1996),简称AICC] 美国散装油条款( Bulk Oil Clause, 简称COC)
《中国保险条款》海洋货物运输保险条款(Ocean Marine Cargo Clauses)是中国人民保险公司(PICC)参照国际通常做法并结合我国的实际情况拟定的，经过几十年来的实践应用目前已被国际贸易、航运、保险界广泛接受。
锈损险(Rust Risk )
钩损险 ( Hook Damage)
受潮受热险(Risk of Sweating and Heating Damage )
偷窃和提货不着险(Theft, Pilferage and Non-delivery )
淡水雨淋险( Risk of Fresh Water and Rain Damage)
2
信用证项下保险单条款示例
六、信用证项下保险单条款示例 1、Marine Insurance policy or certificate in duplicate endorsed in blank, for full invoice value plus 10 percent stating claim payable in Thailand covering FPA as per ocean marine cargo clause of the People’s Insurance Company of China dated 1/1/1981, including T.P.N.D. loss and/or damage caused by heat, ship’s sweat and odour, hoop-rust, breakage of packing. 2、Insurance policy or certificate in two fold covering marine institute cargo clauses A, institute war clauses cargo for invoice value plus 10%, marked premium paid, showing claims if any, payable in Germany.

保险（⼆）the stipulations for insurance 保险条款(1)marine insurance policy 海运保险单(2)specific policy 单独保险单(3)voyage policy 航程保险单(4)time policy 期限保险单(5)floating policy (or open policy) 流动保险单(6)ocean marine cargo clauses 海洋运输货物保险条款(7)ocean marine insurance clauses (frozen products) 海洋运输冷藏货物保险条款(8)ocean marine cargo war clauses 海洋运输货物战争险条款(9)ocean marine insurance clauses (woodoil in bulk) 海洋运输散装桐油保险条款(10)overland transportation insurance clauses (train, trucks) 陆上运输货物保险条款（⽕车、汽车）(11)overland transportation insurance clauses (frozen products) 陆上运输冷藏货物保险条款(12)air transportation cargo insurance clauses 航空运输货物保险条款(13)air transportation cargo war risk clauses 航空运输货物战争险条款(14)parcel post insurance clauses 邮包保险条款(15)parcel post war risk insurance clauses 邮包战争保险条款(16)livestock & poultry insurance clauses (by sea, land or air) 活牲畜、家禽的海上、陆上、航空保险条款(17)…risks clauses of the P.I.C.C. subject to C.I.C. 根据中国⼈民保险公司的保险条款投保……险(18)marine insurance policies or certificates in negotiable form, for 110% full CIF invoice covering the risks of War & W.A. as per the People’s Insurance Co. of China dated 1/1/1976. with extended cover up to Kuala Lumpur with claims payable in (at) Kuala Lumpur in the currency of draft (irrespective of percentage) 作为可议付格式的海运保险单或凭证按照到岸价的发票⾦额110%投保中国⼈民保险公司1976年1⽉1⽇的战争险和基本险，负责到吉隆坡为⽌。

LTD开来的信用证。（P33）
任务实训
请根据第一章“课堂实训”的合同（号码为： Yd-Hem110205）内容审核下列信用证。（P50）
任务描述
义乌前进进出口贸易有限公司单证员王芳对号码为 A30-0305-001033的信用证进行审核后，发现该信用证上部 分条款与之前签订的号码为QJDB1018的合同条款不符。她
第二章
出口贸易信用证业务——信用证审核与修改
项目描述
2012年11月7日，义乌前进进出口贸易有限公司单证员王芳
收到中国工商银行义乌分行国际业务部的信用证通知书，随附 日本DO-BEST,INC公司通过MHBKJPJT MIZUHO BANK LTD开来
的信用证。
王芳记得老师强调过信用证是根据买卖合同开立的，但信 用证一经开立，是独立于合同之外的。收到信用证后，对信用 证的内容进行仔细审核，确定信用证的条款与之前签订的合同 条款相符后，才能发货。于是王芳开始了对信用证的审核与修
步骤 四
通知行向受益人递交修改通知书（附原信用证后面即可）
二、修改信用证的原则

注意事项：
1．非改不可的坚决要改，可改可不改的酌情处理。 2．不可撤销信用证的修改必须被各有关当事人全部同意后，方能有效。 3．开证行发出修改通知后不能撤回。 4．修改书必须经原通知行传递方始有效。 5．保兑行有权对修改不保兑，但它必须不延误地将该情况通知开证行及受益 人。
4.审证有误,要求修改信用证
受益人 （出口商）
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