信用证的审核(练习一)上海远大进出口公司(ORIGINAL)SHANGHAIYUANDAIMPORT&EXPORTCOMPANY上海市溧阳路1088号龙邸大厦16楼16THfloor,DragonMansion,1088LiyangRoad,Shanghai200081China电话:0086-21-56666624传真:0086-21-56666698销货合约SALESCONTRACT编号NO.YD-MDSC9811日期DATE:1998/11/8买方:MAURICIODEPORTSINTERNATIONALS.A.地址:RM1008-1011CONVENTIONPLAZA,101HARBORROAD,COLON,R.P.电话:507-25192334传真:507-25192333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ChineseRiceF.A.QBrokenGrain(MAX)20%Admixture(MAX)0.2%Moisture(MAX)10%2000tonsCIFC3USD360USD720,000总值:TOTALAMOUNT:USD720,000SAYUSDOLLARSSEVENHUNDREDANDTWENTYTHOUSANDONLYREMARKS:With5%moreorlessbothinamountandquantityatSeller’soption.PACKING:50kgtoonegunnybag.Total40000bags.SHIPMENT:TobeeffectedduringDecember1998fromShanghai,ChinatoColon,R.P.allowingpartialshipmentsandtransshipment.INSURANCE:Tobecoveredfor110%ofinvoicevalueagainstAllRisksasperandsubjecttoOceanmarineCargoClauseofP.I.C.Cdated1/1/1981.PAYMENT:Thebuyershallopenthroughafirst-classbankacceptabletotheselleranirrevocableL/Cat30daysafterB/LdatetoreachthesellerNovember251998andvalidfornegotiationinChinauntilthe15thdayafterthedateofshipment.SELLERSBUYERSSHANGHAIYUANDAMAURICIODearsir(s),Weherebyissueinyourfavorthisdocumentarycreditwhichisavailablebyyourat30days'draft(s)aftersightdrawnonCITIBANKN.A.PANAMABRANCH,PANAMAfor100%invoicecostaccompaniedbythefollowingdocuments:1)2/3setoforiginalcleanonboardoceanbillofladingdatedtonolaterthandecember15,1998issuedtoourordernotifyAPPLICANTmarkedfreighttobecollected.2)Commercialinvoiceintriplicate3)Packinglistinshowinggrossweightofpackageandcertifiedthatthegoodsarepackedinnewgunnybags.4)Insurancepolicyorcertificateinduplicateforthefullinvoicevalueplus110%,coveringInstituteCargoClausesClauseA.Covering:40000bagsofChineseRiceasperSalesContractNo.YD-MDSC9811datednovember18,1998CIFColonDocumentsmustbepresentedwithin5daysafterthedateofshipmentbutwithinthevalidityofthecredit.提示:1、APPLICANT名称错误。Maurlcio改为Mauricio2、APPLICANT地址错误。RM1008-1101改为10113、BENEFICIARY名称错误。Export&Import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。AtthecounterofCITIBANKN.A.PANAMA改为CITIBANKOFSHANGHAI5、汇票付款期限推迟。30daysaftersight改为30daysafterB/Ldate.6、装运期提前了。12月15日改为12月31日7、提单条款中运费规定有误。Freighttobecollected改为Freightprepaid8、提单条款中正本份数。2/3改为3/39、箱单条款中有关包装。Newgunnybags改为gunnybags.10、保险条款中加保率错误。Plus110%改为Plus10%。保险险别有误,InstituteCargoClausesClauseA改为:AllRisksasperandsubjecttoOceanmarineCargoClauseofP.I.C.Cdated1/1/198111、数量未有规定5%的增减。12、
日期错误。11月18日改为11月8日13、交单日太紧。5天改为21天。14、目的港不妥。Panama改为ColonR.P.15、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
。17、没有信用证适用的惯例。SubjecttoUCP500.SALESCONFIRMATIONTheSeller:HUAXINTRADINGCO.,LTDAddress:14thfloorkingstarMansion,676JinlinRoad,ShanghaiChinaThebuyer:JAMESBROWN&SONSAddress:#304-310,JALANSteet,Toronto,Canada案例2Art.No.CommodityUnitQuantityUnitprice(USD)AmountChineseceramicdinnerwareCIFC5%TorontoHX111535pcsdinnerware&teasetset54223.512737HX201220pcsdinnerwareset80020.0416320HX440547pcsdinnerwareset44323.210277.6HX451095pcsdinnerwareset25430.17645.4Totalcontractvalue:46980USDPACKING:HX2012INCARTONOF2SETSEACHANDHX1115,HX4405ANDHX4510TOBEPACKEDINCARTONSOF1SETEACHONLY.TOTAL:1639CARTONSPORTOFLOADING&DESTINATION:FROMSHANGHAITO:TORONTOTIMEOFSHIPMENT:TOBEEFFECTEDBEFORETHEENDOFAPRIL1998WITHPARTIALSHIPMENTNOTALLOWEDANDTRANSHIPMENTALLOWEDTERMSOFPAYMENT:THEBUYERSHALLOPENTOTHESELLERANIRREVOCABLEL/CATSIGHTTOREACHTHESELLERBEFOREAPRIL10,1998VALIDFORNEGOTIATIONINCHINAUNTILTHE15THDAYAFTERTHEDATEOFSHIPMENT.INSURANCE:THESELLERSHALLCOVERINSURANCEAGAINSTW.P.A.ANDCLASH&BREAKAGE&WARRISKSFOR110%OFTHETOTALINVOICEVALUEASPERTHERELEVANTOCEANMARINECARGOCLAUSESOFP.I.C.CDATED1/1/1981.CONFIRMEDBY:THEBUYER赵建国SIGNATURETHEROYALBANKOFCANADAPALCE&DATEOFISSUE:VANCOUVERAPR8TH1998IRREVOCABLEDOCUMENTARYCREDITCREDITNUMBEROFISSUINGBANK:98/0501-FTCADVISINGBANKSHANGHAIAJFINANCECORPORATION59HONGKONGROADSHANGHAI200002,CHINAAPPLICANTJAMESBROWN&SONS#304-310JALANSTREET,TORONTO,CANADABENEFICIARYHUAXINGTRADINGCO.,LTD14thfloor,KINGSTARMansion,676JINLINRoad,ShanghaiChinaAMOUNTUS46,980(SAYFORTYSIXTHOUSANDNINEHUNDREDANDEIGHTEENUSDOLLARSONLY)EXPIRYDATE:MAY15,1998FORNEGOTIATIONINAPPLICANT'SCOUNTRYGENTLEMEN:WEHEREBYOPENIRREVOCABLELETTEROFCREDITINYOURFAVORWHICHISAVAILABLEBYYOURDRAFTSATSIGHTFORFULLINVOICEVALUEONUSACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:1.SIGNEDCOMMERCIALINVOICEAND3COPIES2.PACKINGLISTAND3COPIES,SHOWINGTHEINDIVIDUALWEIGHTANDMEASUREMENTOFEACHITEM.3.ORIGINALCERTIFICATEOFORIGINAND3COPIES4.FULLSETCLEANONBOARDOCEANBILLSOFLADINGSHOWINGFREIGHTPREPAIDCONSIGNEDTOORDEROFTHEROYALBANKOFCANADAINDICATINGTHEACTUALDATEOFTHEGOODSONBOARDANDNOTIFYTHEAPPLICANTWITHFULLADDRESSANDPHONENO.770099105.INSURANCEPOLICYOFCERTIFICATEFOR130PERCENTOFINVOICEVALUECOVERING:INSTITUTECARGOCLAUSES(A)ASPERI.C.CDATE1/1/1982DISPATCH/SHIPMENTFROMSHANGHAITOVANCOUVERPARTIALSHIPMENTS:PROHIBITEDTRANSHIPMENTS:PROHIBITEDLATEST:APRIL30,1998DRAFTSTOBEPRESENTEDFORNEGOTIATIONWITHIN15DAYSAFTERSHIPMENT,BUTWITHINTHEVALIDITYOFCREDIT,ALLDOCUMENTSTOBEFORWARDEDINONECOVER,BYAILMAIL.SPECIALCONDITIONS:1.ALLGOODSMUSTBESHIPPEDINONE20'CYTOCYCONTAINERANDB/LSHOWINGTHESAME2.DOCUMENTSWHICHFAILTOCOMPLYWITHTHETERMSANDCONDITIONSINTHELETTEROFCREDITSUBJECTTOASPECIALDISCREPANCYHANDLINGFEEOFUSD35TOBEDEDUCTEDFROMANYPROCEEDS.Theadvisingbankisrequestedtonotifythebeneficiarywithoutaddingtheirconfirmation.Thiscreditissubjecttotheuniformcustomsandpracticefordocumentarycredits(1993)bytheinternationalchamberofcommercepublicationNo.500Yoursverytruly,THEROYALBANKOFCANADASignature1、信用证大小写不一致,EIGHTEENCHANGETOEIGHTY2、信用证在国外到期,改为:FORNEGOTIATIONINBENEFICIARYCOUNTRY3、保险金额过高改为:FOR110%OFINVOICEVALUE4、保险险别错误,改为:W.P.A.ANDCLASH&BREAKAGE&WARRISKS6、目的港有误:改为:TOTORONTO7、允许转运:改为:TRANSSHIPMENTPERMITTED