根据外销合同审核信用证

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相关说明世格公司与加拿大NEO公司达成交易后，2009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09/0501-FCT的信开本信用证。试根据SHDS09027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SALESCONTRACT卖方DESUNTRADINGCO.,LTD.编号NO.:SHDS09027SELLER:29THFLOORKINGSTARMANSION,623JINLINRD.,日期DATE:APR.03,2009SHANGHAICHINA地点SIGNEDIN:SHANGHAI买方NEOGENERALTRADINGCO.BUYER:#362JALANSTREET,TORONTO,CANADA买卖双方同意以下条款达成交易：ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.1.品名及规格2.数量3.单价及价格条款4.金额Commodity&SpecificationQuantityUnitPrice&TradeTermsAmountCIFC5TORONTOCHINESECERAMICDINNERWAREDS151130-PieceDinnerwareandTeaSet542SETSUSD23.5012737.00DS220120-PieceDinnerwareSet800SETSUSD20.4016320.00DS450445-PieceDinnerwareSet443SETSUSD23.2010277.60DS512095-PieceDinnerwareSet254SETSUSD30.107645.40Total:2039SETS46980.00允许溢短装，由卖方决定With10%’optionMoreorlessofshipmentallowedatthesellers5.总值SAYUSDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY.TotalValue6.包装DS2201INCARTONSOF2SETSEACHANDDS1151,DS4505ANDDS5120TOBEPACKEDINPackingCARTONSOF1SETEACHONLY.TOTAL:1639CARTONS.7.唛头ATBUYER'SOPTION.ShippingMarks8.装运期及运输方式TOBEEFFECTEDBEFORETHEENDOFAPRIL2009WITHTimeofShipment&meansofTransportationPARTIALSHIPMENTALLOWEDANDTRANSHIPMENTALLOWED.9.装运港及目的地FROM:SHANGHAIPortofLoading&DestinationTO:TORONTO10.保险THESELLERSHALLCOVERINSURANCEAGAINSTWPAANDCLASH&BREAKAGE&WARInsuranceRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOOFP.I.C.C.DATED1/1/1981.11.付款方式THEBUYERSHALLOPENTHOUGHABANKACCEPTABLETOTHEBEFOREAPRIL10,2009TermsofPaymentVALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMEDNT.备注RemarksTheBuyerTheSellerNEOGENERALTRADINGCO.DESUNTRADINGCO.,LTD.(signature)(signature)THEROYALBANKOFCANADABRITISHCOLUMBIAINTERNATIONCENTRE1055WESTGEORGIASTREET,VANCOUVER,B.C.V6E3P3CANADACONFIRMATIONOFTELEX/CABLEPER-ADVISEDTELEXNO.4720688CAIRREVOCABLEDOCUMENTARYCREDITNUMBER:09/0501-FCTCREDITDATE:APR8,2009PLACE:VANCOUVERADVISINGBANK'SREF.NO.ADVISINGBANK:APPLICANT:SHANGHAIAJFINANCENEOGENERALTRADINGCO.CORPORATION#362JALANSTREET,TORONTO,CANADA59HONGKONGROADSHANGHAI200002,CHINABENEFICIARY:AMOUNT:DESUNTRADINGCO.,LTD.USD46,980.0029THFLOORKINGSTARMANSION,(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY)623JINLINRD.,SHANGHAICHINAEXPIRYDATE:MAY15,2009FORNEGOTIATIONINAPPLICANTCOUNTRYGENTLEMEN:WEHEREBYOPENOURIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:SIGNEDCOMMERCIALINVOICEAND3COPIES.PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.ORIGINALCERTIFICATEOFORIGINAND3COPIESISSUEDBYTHECHAMBEROFCOMMERCE.FULLSETCLEANONBOARDOCEANBILLSOFLADINGMARKED“FREIGHTPREPAID”CONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.77009910.INSURANCEPOLICYORCERTIFICATEFOR130PERCENTCIFOFINVOICEVALUECOVERING:INSURANCECARGOCLAUSES(A)ASPERI.C.C.DATED1/1/1982.BENEFICIARY’SCERTIFICATECERTIFYINGTHATEACHCOPYOFSHIPPINGDOCUMENTSHASBEENFAXEDTOTHEAPPLICANTWITHIN48HOURSAFTERSHIPMENT.COVERINGSHIPMENTPF:4ITEMSTERMSOFCHINESECERAMICDINNERWAREINCLUDING:DS151130-PIECEDINNERWAREANDTEASET,544ETSDS220120-PIECEDINNERWARESET,800SETS,DS450445-PIECEDINNERWARESET,443SETSDS512095-PIECEDINNERWARESET,245SETSDETAILSINACCORDANCEWITHSALESCONTRACTSHDS09027DATEDAPR.3,2009.[]FOB/[]CFR/[X]CIF/[]FAXTORONTOCANADA.SHIPMENTFROMLATESTPARTIALTRANSSHIPMENTSHANGHAITOVANCOUVERAPRIL30,2009SHIPMENTSPROHIBITEDPROHIBITEDDRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSFROMBILLOFLADINGDATE,BUTWITHINTHEVALIDITYOFCREDIT.ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAIRMAIL,UNLESSOTHERWISESTATEDUNDERSPECIALINSTRUCTION.SPECIALINSTRUCTION:ALLBANKINGCHARGESOUTSIDECANADAAREFORACCOUNTOFBENEFICIARY.ALLGOODSMUSTBESHIPPEDINFOUR20'CYTOCYCONTAINERANDB/LSHOWINGTHESAME.THEVALUEOFFREIGHTPREPAIDHASTOBESHOWNONBILLSOFLADING.DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDITIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPANCYHANDLINGFEEOFUS$35.00TOBEDEDUCTEDFROMANYPROCEEDS.DRAFTMUSTBEMARKEDASBEINGDRAWNUNDERTHISCREDITANDBEARITSNUMBER;THEAMOUNTSARETOBEENDOONTHEREVERSEHEREOFBYNEG.BANK.WEHEREBYAGREEWITHTHEDRAWERS,ENDORSERSANDFIDEHOLDERTHAALLDRAFTSDRAWNUNDERANDINCOMPLIANCEWITHTHETERMSOFTHISCREDITSHALLBEDULYHONOREDUPONPRESENTATION.THISCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS(2007REVISION)BYTHEINTERNATIONALCHAMBEROFCOMMERCEPUBLICATIONNO.600.YoursVeryTruly,DavidJoneJoanneHsanAUTHORIZEDSIGNATUREAUTHORIZEDSIGNATURE信用证审核结果信用证号09/0501-FCT合同号SHDS09027审证结果1.信用证大小写金额不一致，大写金额错误(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENONLY)，低于合同金额(USD46980)，应为USD46980(USDOLLARSFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTYONLY)而不是USD46918。2.信用证在加拿大到期(FORNEGOTIATIONINAPPLICANTCOUNTRY)，易产生逾期，且与合同要求不符，应改在国内到期(FORNEGOTIATIONINBENEFICIARYCOUNTRY)。3.加减保率为30%(FOR130PERCENTOFINVOICEVALUE)，高于合同规定的10%，应改为(FOR110PERCENTOFINVOICEVALUE)。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，证中规定而合同中为DS1151542SETS、DS5120DS1151544SETS、DS5120245SETS，254SETS。目的港与合同不符。应为多伦多而(TORONTO)不是温哥华(VANCOUVER)。合同明确规定允许转运和分批装运，但信用证中禁止。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相关说明2009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NEO2009026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。销货合同SALESCONTRACT卖方SELLER:买方BUYER:DESUNTRADINGCO.,LTD.HUARONGMANSIONRM2901NO.85GUANJIAQIAO,NANJING210005,CHINATEL:0086-25-4715004FAX:0086-25-4711363NEOGENERALTRADINGCO.P.O.BOX99552,RIYADH22766,KSATEL:00966-1-4659220FAX:00966-1-4659213编号NO.:NEO2009026日期DATE:Feb.28,2009地点SIGNEDIN:NANJING,CHINA买卖双方同意以下条款达成交易：ThiscontractIsmadebyandagreedbetweentheBUYERandSELLER,inaccordancewiththetermsandconditionsstipulatedbelow.1.品名及规格2.数量3.单价及价格条款4.金额Commodity&SpecificationQuantityUnitPrice&TradeTermsAmountCFRDAMMAMPORT,SAUDIARABIAABOUT1700CARTONSCANNED1700CARTONSUSD7.80USD13260.00MUSRHOOMSPIECES&STEMS24TINSX425GRAMSNETWEIGHT(D.W.227GRAMS)ATUSD7.80PERCARTON.ROSEBRAND.Total:1700CARTONSUSD13260.00允许溢短装，由卖方决定WithMoreorlessofshipmentallowedatthesellers’option5.总值USDTHIRTEENTHOUSANDTWOHUNDREDANDSIXTYONLY.TotalValue6.包装EXPORTEDBROWNCARTONPacking7.唛头ROSEBRANDShippingMarks178/2009RIYADH装运期及运输方式TimeofShipment&meansofTransportationNotLaterThanApr.30,2009BYVESSEL9.装运港及目的地From:SHANGHAIPORT,CHINAPortofLoading&DestinationTo:DAMMAMPORT,SAUDIARABIA10.保险TOBECOVEREDBYTHEBUYER.Insurance11.付款方式TheBuyersshallopenthroughabankacceptabletotheSelleranIrrevocableLetterofTermsofPaymentCreditpayableatsightofreachtheseller30daysbeforethemonthofshipment,validfornegotiationinChinauntilthe15thdayafterthedateofshipment.备注RemarksTheBuyerTheSellerNEOGENERALTRADINGCO.DESUNTRADINGCO.,LTD.(进口商签字盖章)(出口商签字盖章)2009MAR2209:18:11MTS700ISSUEOFADOCUMENTARYCREDITLOGICALTERMINALE102PAGE00001FUNCMSG700UMR06881051MSGACKDWS765IAUTHOK,KEYB198081689580FC5,BKCHCNBJRJHISARIRECOROBASICHEADERF01BKCHCNBJA9400588550628APPLICATIONHEADER07001057010320RJHISARIAXXX72779773670202131557N*ALRAJHIBANKINGANDINVESTMENT*CORPORATION*RIYADH*(HEADOFFICE)USERHEADERSERVICECODE103:(银行盖信用证通知专用章)BANK.PRIORITY113:MSGUSERREF.108:INFO.FROMCI115:SEQUENCEOFTOTAL*271/1FORMOFDOC.CREDIT*40ANON-TRANSFERABLEDOC.CREDITNUMBER*200011LC123756DATEOFISSUE31C090320APPLICABLERULES*40UCPLATESTVERSIONEDATE/PLACEEXP.*31DDATE090505PLACECHINAAPPLICANT*50NEOGENERALTRADINGCO.P.O.BOX99552,RIYADH22766,KSATEL:00966-1-4659220FAX:00966-1-4659213BENEFICIARY*59DESUNTRADINGCO.,LTD.HUARONGMANSIONRM2901NO.85GUANJIAQIAO,NANJING210005,CHINATEL:0086-25-4715004FAX:0086-25-4711363AMOUNT*32BCURRENCYUSDAMOUNT13260AVAILABLEWITH/BY*41DANYBANKINCHINA,BYNEGOTIATION2009MAR2209:18:11LOGICALTERMINALE102MTS700ISSUEOFADOCUMENTARYCREDITPAGE00001FUNCMSG700UMR06881051MSGACKDWS765IAUTHOK,KEYB198081689580FC5,BKCHCNBJRJHISARIRECORODRAFTSAT...42CSIGHTDRAWEE42ARJHISARI*ALRAJHIBANKINGANDINVESTMENT*CORPORATION*RIYADH*(HEADOFFICE)PARTIALSHIPMTS43PNOTALLOWEDTRANSSHIPMENT43TNOTALLOWEDPORTOFLOADING44ECHINAMAINFORT,CHINAPORTOFDISCHARGE44FDAMMAMPORT,SAUDIARABIALATESTSHIPMENT44C090430GOODSDESCRIPT.45AABOUT1700CARTONSCANNEDMUSRHOOMPIECES&STEMS24TINSX425GRAMSNETWEIGHT(D.W.227GRAMS)ATUSD7.80PERCARTON.ROSEBRAND.DOCSREQUIRED46ADOCUMENTSREQUIRED:+SIGNEDCOMMERCIALINVOICEINTRIPLICATEORIGINALANDMUSTSHOWBREAKDOWNOFTHEAMOUNTASFOLLOWS:FOBVALUE,FREIGHTCHARGESANDTOTALAMOUNTCANDF.+FULLSETCLEANONBOARDBILLOFLADINGMADEOUTTOTHEORDEROFALPACKINGLISTINONEORIGINALPLUS5COPIES,ALLOFWHICHMUSTBEMANUALLYSIGNED.INSPECTION(HEALTH)CERTIFICATEFROMC.I.Q.(ENTRY-EXITINSPECTIONANDQUARANTINEOFTHEPEOOPLESREP.OFCHINA)STATINGGOODSAREFITFORHUMANBEING.+CERTIFICATEOFORIGINDULYCERTIFIEDBYC.C.P.I.T.STATINGTHENAMEOFTHEMANUFACTURERSOFPRODUCERSANDTHATGOODSEXPORTEDAREWHOLLYOFCHINESEORIGIN.+THEPRODUCTIONDATEOFTHEGOODSNOTTOBEEARLIERTHANHALFMONTHATTIMEOFSHIPMENT.BENEFICIARYMUSTCERTIFYTHESAME.+SHIPMENTTOBEEFFECTEDBYCONTAINERANDBYREGULARELINE.2009MAR2209:18:11MTS700ISSUEOFADOCUMENTARYCREDITLOGICALTERMINALE102PAGE00001FUNCMSG700UMR06881051MSGACKDWS765IAUTHOK,KEYB198081689580FC5,BKCHCNBJRJHISARIRECOROSHIPMENTCOMPANY'SCERTIFICATETOTHISEFFECTSHOULDTHEDOCUMENTS.+INSURANCEPOLICYORCERTIFICATEIN1ORIGINALAND1COPYISSUEDORENDORSEDTOTHEORDEROFALRAJHIBANKINGANDINVESTMENTCORPFORTHEINVOICEPLUS10PERCENTCOVERINGALLRISKS,INSTITUTECARGOCLAUSES,INSTITUTESTRIKES.ACCOMPANYDD.CONDITIONS47AADDITIONALCONDITION:ADISCREPANCYFEEOFUSD50.00WILLBEIMPOSEDONEACHSETOFDOCUMENTSPRESENTEDFORNEGOTIATIONUNDERTHISL/CWITHDISCREPANCY.THEFEEWILLBEDEDUCTEDFROMTHEBILLAMOUNT.PAYMENTUNDERTHEGOODSWEREAPPROVEDBYSAUDIGOVERNMENTLAB.CHARGES71BALLCHARGESANDCOMMISSIONSOUTSIDEKSAONBENEFICIARIES'ACCOUNTINCLUDINGREIMBURSING,BANKCOMMISSION,DISCREPANCYFEE(IFANY)ANDCOURIERCHARGES.CONFIRMATINSTR*49WITHOUTREIMBURS.BANK53D//ALRAJHIBANKINGANDINVESTMENTCORPRIYADH(HEADOFFICE)INSPAYINGBANK78DOCUMENTSTOBEDESPATCHEDINONELOTBYCOURIER.ALLCORRESPONDENCETOBESENTTOALRAJHIBANKINGANDINVESTMENTCOPRORATIONRIYADH(HEADOFFICE)SENDRECINFO72REIMBURSEMENTISSUBJECTTOICCURR525TRAILERORDERISMAC:E55927A4CHK:7B505952829AHOB:信用证审核结果信用证号0011LC123756合同号NEO2009026审证结果1.信用证上并没有将合同上要求的“提单日期之后，15天之内交单”显示在信用证上。效期太短，不符合同规定的“有效至装运日后15天内在中国议付”。装运日是4月30日，而信用证有效期到5月5日，并且在这5天内根本来不及议付。虽然最迟装运期是4月30日，但并不表示非要在4月30日发货，可以安排提前出运，这样可以避免来不及议付的问题。建议将信用证效期改到5月15日。2.合同规定由买方保险“TOBECOVEREDBYTHEBUYER”，而信用证中有关议付单据部分，却要求我方提供保险单据的条款“+INSURANCEPOLICYORCERTIFICATEIN1ORIGINALAND...”，应当要求删除该项条款。附加条款中的“PAYMENTUNDERTHEGOODSWEREAPPROVEDBYSAUDIGOVERNMENTLAB(货物经沙特官方实验室检验合格后方可付款)”使出口商完全处于被动的境地，属软条款，不能接受，应当要求删除该项条款。