L任务十一审核出口单据.docx

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L任务十一审核出口单据.docx

L任务十一审核出口单据

 

任务^一审核出口单据

2013/9/10

—、学习目标

能力目标:

能够根据仕用证和信用证项下妁单据,准确快速地找出单据中存在的不符点

知识目标:

掌握申单原则,熟悉审单方法•熟悉常见的单据不符点

2.任务设计

以下是信用证以及根据信用证制作的全套单据

7001546O8O4OJBOTKJPJTtXXX01355165920804041447N

•BANKOFTOKrO-MITSlBISHIUFJ,LTD.,

•THE

•TOKYO

•(HEADOFFICE)

SEQUENCEOFTOTAL

27;

1/1

rORMOFDOCCREDIT

4I)A:

IRREVOCABLE

!

X)CCREDIT'UMBER:

20:

41-3894858-150

DATEOFISSUE

31C:

080404

APPLICABLERULES

40E:

UCPURRLATESTVERSION

EXPIRY:

31D:

080505CHINA

WPLItAMT

50:

RIOYOKOY^MACO.,LTD

15-27.UniWA1YUOM£・NAKA-IU,

WAGOVmJAPM

BESEFICURY:

59:

OlhCDAOXINOONCINTLTIADINC

CO.-LTD.

604.CUANCPONGDEVELOPMENT

BAMK肌DC

NO.40SHANDONGROAD.

QINGDAO,CHINA

amount;

32B:

IJSD16904,00

POS/NEG.TOL(5(»

39A:

5/5

availablewith/by

41D:

ANYBANKONSIGHTBASIS

BYKECOTIATION

DRAFTSAT

42t:

ATSIGHT

DRAWEE

42D:

BANKOFTOKYO'MITSUBISIIIUFJITD.•

NEWtORK

1251AVENUEOFTHEAMERICAS

NEWYORX.

NY10020-1104USA

PARTIALSHIPMENTS

43P;

NOTALLOWED

TKANSIIIPMENT

43T:

PROHIBITED

AIRPORTOFDEPARTURE44E:

CHINA

AlKPORTOF

44F:

NECOYA

DESTINATION

SHIPMEMPERIOD

44D:

08320

DESCRIP.OFGOOOS

45A:

075120^87

PARKAI52OPCS

075121-87

TANKTOP2000PCS

O75l?

2-fl7

TANKTOPIMAPrS

2017/9/10

CRTNAGOYA,

TOLERANCEMINUS5%OFQUANTITYAtCEPTABE

XKUMEHTSREQUIRED46A:

♦SIGNEDCOMMERCIALINVOICEINQUINTUPLICATEINDICATINGCREDITNO.•AIRWAYBILLMA[>EOUTTOORDEROPAPPLICANTMARKEDFRBICHTPREPAID.NOTIFYAPPLICANT

*PHESHtPMEIfTINSPECTIONCERTIFICATEISSUEDBYAPPLICANTINONEORIGINAL

♦PACKISCLISTIKOSEORIGINALCERTIFYINGPACKINCINEXPORTSTANDARDSEAWORTHY.

+WEICHTLISTINONEOR(€INAL.

AWITIONALCOND

♦BENEFICIARY'SCERTIFICATECERTIFYINGTHATEACHONECOPYOFAIR»\YBILL,INVOICEANDPRESHIPMENTINSPECTIONCERTIFICATEHAVEBEENSENTTOTHEAPPLICANFDIRECTLYWITHIN2DAYSAFTERSHIPMENTDATEBYDHL

47A:

+TTREIMBIRSEWENTISNOTACCEPTABLE.

♦THISLCISNOTTRANSFERABLE.

+INSURANCETOBEEFFECTEDBYAPPLICANT

♦DOCUMENTSISSl'EPPRIORTOTHEL/CISSUINGDATEAKENOTACCEPTABLE-

♦DETAILSOFSHtPHENTLNDERTHISL/CMUSTBEADVISEDTOAPPLICANTBYFAX机THIN2DAYSAFTERSHIPMENTDATE.ACOPYOFSUCilADVICEMUSTACCOMPANYTHEORIGINALDOCUMENTS,

+BEHEFICIARY*SCERTIFICATECONFIRMIM;TIIEIRACCEPTANCEORNON-ACCEPTANCEOFTHEamendment

ALLBANKIFiCCHARGESOUTSIDEJAPANFORACCOUNT

BCKOFTOKYO-MITSUBISHIUFJ.LTD.,

NEVYORK1251AVENUEOFTHEAMERICAS

NEVYORK.KY10020-1104USA

IFDOCIKENTSCONTAININGDISCREPANCIESAREPRESENTEDTOYOl!

UNDERTHIStEEDIT.

2017/9/10

2017/9/10

QINGDAOIIHDOTfCHTTLTRADINGCOLTD金*19

(3)栽箱单和童量单

PACKINGLISTANDWEIGHTLIST

INVOICnNOPJI/>RfU36

DOCUMENTARYCREDITNO.4l.3894R5«-150

NAI

RACKINGINEXHORTSTANDARDSKAWORIHV;

 

TOTALPACKEWNJICTNS

547KGS

584KGS

 

(4)装Jfe林检脸证明

RIOYOKOYAMACO.,LTD.

DATE:

APR.22.2008

1&27,HEIWA1CHOME,NAKA-KUOSKAK.JAPAN

TO:

QINGDAOXINDONGINT'LTRADINGCO.LTD

GOODSUNERLCNO-4V3894858-150

WEHEREBYCERTIFYTHATINSPECTIONTOOKPLACEONAPR.22.2008ANDGOODSMEETOURREQUIREMENTINPERFECTCONDITION,

YOURSFAITHFULLY,SIGNEDBY

MRJOHNSONSUK!

 

«AncoNacwtrf^fiQTet

I5>«绳*

TO1€T

BrnmcAftMR

TO

ar

TO

ay

COMW3T«ESA^lO

coNSior^esMAu

2013/9/10

TOROVtXOVAWkCOATO

W»0FFU"

CORESf.fAWIOFTHCMMYBLLAREAND林金WSAK

VALWn

rmwwvMJ.WwcTRTtewgrnoi併covniK*ovnckwaft*uwtiti

vTCtrwjiee»gTO权MBTtee

omifoLWWtMoruMurwem*«io*uclUMuwrjine*orawr*”XQJWiWiMHM

•納XAtOVUMKAtCHUaKWOJWO

MOTrrfMRTir■OYOKOTAMkCdm修况tCIMtCM8CKAMKUtMGCnr^jtWi

aiiPPtnsAxUUUKRDOOZ

fHiPPefi'1HIM;MJAOOfttSS

onooAO>wooHGiini^mdrocolw

OWMCVUBD

UTM

OfQJWftwvwicwtx.

MTttF•"iM*

gorA(G$

ACTUMGW

jicms*•0$I

6»4KGS

fUTE

KQ

Mion

CWfGC

AB

WWKOE

*«»»arMn<-»A*A

VMti•V2oncn-rTMw

LCM»4alH«»■nvnwrnerw

MMMfttwcicee・zuvruanennjoetwn-jrv

ePEU*t^MXIHGItrWIMTiON

hiWAMCC*CMMROTdMMBMMe.ANDWCMMuMItCeII"BNmtMACMWDAKCCTXCOMOmOMfiTHBttofXwiJlt16bfrtbuRCO*RGURCS

hDQ>.AMOtMTOf

MCMGMOICNOTSUmCCHTFOATHCARJ05

 

(6)受益人证明

青岛江星国际贸易有限公司

QINGDAOXiHOOMINFLTtADINGCO.,LTD

DATE:

APR.23,2008

INVOCIENO:

PJL080426

L/CNO:

41-3894858-150

TO:

RIOYOKOYAMACO.,LTD.15-27JIEIWA1-CHOME,NAKA-KU.NAGOYA.JAPAN

WEHEREBYCERTIFYTHATEACH1COPYOFAIRWAYBILL,INVOCIEANDPRESHIPMENTINSPECTIONCERTIFICATEHAVEBEESSENTTOTHEAPPLICANTDIRECTLYWITHIN2DAYSAFTERSHIPMENTDATEBYDHL.

QINGDAOXINDONGINTTTRADINGCOLTD

金永男

2017/9/10

11

(7)装船通知

青岛江星国际贸易有限公司

Q)札DM)XlNMNtiwrtTitADJWE..LTD

SHIPMENTADVICE

DATEINVOCIEL/CNO:

:

APR.23.2008NO:

PJL08042641-3894858*150

TO:

RIOYOKOYAMACO.,LTD,15-27,HEIWA1-€HOME,

NAKA-RU.NAGOYA.JAPAN

SHIPMENTMAILS:

GOODS:

075120-87

075121-87

075122-87

PARKATAWTOP

TANKTOP

QUANTITY:

26CTNS

ICTNS

4CTNS

SHIPMENTFROMQINGDAO,CHINATONAGOYAJAPANFLIGHTNO.ANDDATE:

ONFLIGHTNO.MU747.21.APR…VAH:

EOFDOClfMKSTS:

IISD16575.00

2008

QINGDAOXINOONGINTLTUDINCCOLTD金*男

 

 

o任务分解:

k读懂以上ftfllii和斫捉供的单摒

2.以上《用迄和所捉供的单样.找出单《中的不苻点

3.任务描述

很刖证审依单《申存衣的不蒂点即审单.是单注员必虢具备的一顶基衣奇位技&•从技+1员面香・对单证人貝的专业素用要未.审单比制单总为严格・它妥求单证頁宅金着懂体用证內容.热悉UCP600.ISB9681的村关条款利參科单揣的甸作妾点.在此基必上•找出.4据中同仕用证.UCP600和ISBP相关条妆不相祷的地方.

四、操作示范

鋼一步:

相拥信用条业发票•

迫过宙《•发观奇业炭系中祥A以下不符展:

(1)发黑的出票0APR03.2008早于怯用ii的斤iiEl080404;

(2)

湛罠:

•INCLUDINGASETOFFREEADVERTISINGANDPROMOTIOKMATERIAL'发票审和戏♦草.

須丁开ii+tZ你;

(3)075121-87TANKTOP

(4)075122-87TANKTOP

(5)货杓辎述*分a示了第二步:

体用条扶■

(1)宋箱車和重**做嵐联金早《«hX・皮分片制作.

第三夕:

用证条发票.Xffi*.厦置单审空运单•

(I)空适单上注示的?

1适时间"1<・21,2008迟于住用证规丈的ftiilt运期0MM20・第《步:

祖播代闇证条*t-发囊«单・和空运单审址慎*林检Si£明

(1)申请人地址-OSAKA'W.毘为-NACOVA":

(2)正文内容a示检皓发生AaPR,22.200fitt,应发生在API2】.2008戎之桶.

«五步:

4W*传用证条抉、发瓠<«*.空运*审植竄拓通知.

(I)正文中航《号TIU7朋“错•总为*MU743\

201W10

综上所述,全套结汇单据存在以下不符点:

1.发票的出票日APR03,2008早于借用证的开证日080404

2.发票漏了开证行名称・

3.发票上的075121-87TANKTOP溢装;075122-87TANKTOP短装。

4.货扬描述部分显示了"INCLUDINGASETOFFREEADVERTISINGANDPROMOTIONMATERIAL",应删除•

5.装箱单和临董单做成联合单据铭•谋,应分开制作.

6.空运单上显示的装运时间APR.21,2008迟于信用证规定的最迟装运期080420.

7.装船強检验证明中申请人地址“OSALT^.总为“NAGOYAJ

8.装船強检絵证明正文内容显示检脸发生在APR.22,2008错.应发生在APR-21,2008或之前.

9.装船通知正文中航班号纲卩747••错•应为W743\

(9)收软人名斧确£尢決.

(10)找有信用ii要东•的条駅.

(II)总由受A人出票并崟于.

(12》事血久直才占&一

IS

2013/9/10

2.声业发票的审4皮要点

(1»必幼由{t丿flii中相黑的4fcA人出具.

(2>另有/丸定.以*谕人(买才)为拥r*・

(31标題不可以是・«奔炭需-•“《时发需-我真似的发;^・

(4)貸物越K英语休切证申刃这妁貨畅福i<一致.

(八氛龙広与传期证峨定相苻・对其它单播兀矛潜・

(6)单价和怎金藏满足倩的W求.

(7)咬头.运输住息.运Mr费用罗内«1乌运績单《显示的不矛盾.

18>加注的和关内客必细符令怖理.

(9)怙用注妥朮需签字.公话■认证孑•应于以誤办•

(10>知敛4^炙<^用汪要求的止衣衣钢本・

3・适输草#的审林奂点

(1>运精*椭餉种矣必须与住用讴规龙柯轩・

(2)托這人.收货人和別貨植知人.罠貨港O&),卯货港(地).戟运日妙恿苻令倍用证规丸.

(3>货*r»i£杆介住用证•貸£可以用统祢-咬头•欲覺・重覺.*t格第(如育)易其他单携所显示的一it.

(4>提单上有关运命的记襄与发象和信用i£的相关记我一ft・

("除非住用ii男有观;C必须捉交全矣正未桜单,

(6)髭*注明仕人约左徘.由他人戎船长或其具左代理養爭戏以其他方式证实.

<7>隸运a期不迟于ft点就运期并转合ICP600的规丸•

(8)并合VCP600关于分枇丿分期敘运和转运的规丸

(9)除"传用辽另有规岌.可揍殳隠式/费&空白的提*.衣明费物可能製于枪向的提单.拱托运人旅的提*和发货人为第三方的提*•

(10)從其地方*科合a昧慣例和fJtWii炖龙.

4保险单W的宙M要点

(I)帳堀1$用证的要决提交相应的隊徒執曜.

(2)

捉交网出具钓全金正本.

被保险人蒂合按住用证帕规定.

fllPfrQ期或保险生煦Q期最迟为貸勒竄褊.岌谜戎韓妥it骨的日期.承保金«核tt用证规丈・

冷非《用证允许.应使用场倍用证和同的货币开立•承保《用证規定的唸《•

住用证要求{%险单吋.不蒔以保险兌证代$.反之則可以・

山保险公卯克.承保人衣其代理出具古牡发-除非倍用证另肓規;C保行不坯受由似险*£紀人发的单.

(3)

(6)

(7)

(8)

(9)

5.色状单《的审***点

(】)底草歿出ft.不可与算他单《朕合.

(2)内26:

应轩令仕用证妁妥求.并场其他楫关单据不矛质.

(J)出具日期场其他单提礼抵JW・

(4)通常无需筈丰.

6.产地i£的审林要点

(1)应由信剛证申描丸的机构出具•

(2)内客必殖与住用证几其他单《的相关内容一致.

(3)庖注明货畅的廉产地.

(4)須注期日期・

(5)抿提信用证的姜求冬于・公伍.认伍戎荟{i・

7.检脸迄书的审权妥点

(I)应由体用址规丈的检聆机构出具并签发.

(2)内爭必狈与发票戎其他单4«的记戳保特一玫.并苻合«同伍的观定.

(3)检Z书上的发貰人刼收货人应正*以对•

"1a血a甘久千tfAojbL

(5)«赛字.

17

8.iX明*的屮核要点

(I)证明书内客要将合传用址的要求.

2017/9/10

(2)雯人明是倍用ii下的单摒.并且与其他单擂向关联•

(3)—歛恂况下叨出具日期.

(4)由出几人签字.

六・拓展知识

UCP600第M帚-单抵申林林准"时棚苻单Q号的**丸原则・根行的审单期限・童益人递交单掩的期爪等均有明绩的規£•体内客可以春#IICP6O0.

七.技能训练

以下是«坷迄和仕用汎制作好的单攥,以下出口单尿.找出不符

点・

仁ft用ii

MT700

ISSUEOFADOCUMENTARYCREDIT

SENDER

HSBCRANKPLC.WIBM.l.A.E.

RECEIVER

SANT%CITYCOMERCIALBAH,NANTONG,

CHINA

SEQIRNECEOFTOTAL

27:

1/1

FORMOFDOCCREDIT

40A:

IRREVOCABLE

DOCCREDITNUWflER

20:

NNN07699

DATEOFISSUE

31t:

U8O225

APPLICABLERUELE

40E:

UCPLATESTVERSIOK

DATEANDPALCE0卩EXPIRY

3ID:

DATE080510PLACEINCHINA

applicant

50;

SIKTCADOINGCO.JTD.

16TOMSTREET,DUBAI,U・A・E.

BENEFICIARY

59;

NANTOMJJmrVAClIMPORTIEXPORTCO.,LTD.

118XUEYANSTREET.NANTONG•JUNCJSUCHINA

AMOUNT

326:

CURRENCYUSDAMOUNTS4000.00

availablewith/by

41D:

ANYBANKINCHINA

BYNEGOTIATION

DRAFTSAT

42C:

30DAYSAFTERSIGHT

DRAWEE

42A:

HSBC(UNkPLC,SEWVOKK

PARTIALSHIPMENT

43P:

PROHIBITED

TRANSSHIPMENT

4JT:

ALLOWED

PORTOPLOAOINC/

44E:

CHINESEMAINPORT

AIRPORTOFDEPARTURE

PORTOFDISCHARCE

44F:

[KJBAI,U・A・E・

LATESTDATEOFSHIPMENT

44C

08Q42S

DESCRIPOFGOODSAND

45A:

4500PIECESOFLADIESJACKET.

/ORSERVICES

SHELL:

WOVENTWILL100%COTTON.

WCUMEtnSREQUIRED

FORIIOXINVOICEVALUE.COVERINGALLRISKSOFCICOFPICC(1/I/I981)IHCLWAREHOUSEANDI.O.P.AKDSHOWINGTHECLAlUINCCURRENCYISTHESAMEASTHECURRENCYOFCREDIT,+SHIPPINGADVICESHOVINGTHENAMEOFTHECARRYINGVESSEL,dateofshipment,marks,veichtandgrossWEIGHTOFTHESHIPMENTTOAPPLICANTWITHIN3DAYSAFTERTHEDATEOFBILLOFLADING.

ADDITIONALCONDITION47A:

+DOCUMENTS1)aTEI>PRIORTOTHEDATEOFTHISCREDITARENOT

DATEOFTHISCREDITANDTHENAMEOFQUOTEDONALLDOCUMENTS,

OFQIantITUTOFGOODSISAWED.

ACCEPTABLE.

*THENLWBERANDTHE

ISSI:

INGHANKMVSTBE

■MOREORLESS5PCT

*TRANSSHIPMEMALLOWEDATHOSCKOSGONLY.

*SHORTFORM!

CHARTERPARTY/THIRDPARTYBILLOFLAOINCARENOT

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