信用证实训题目.docx
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信用证实训题目
信用证实训题目
实训4信用证
案例操作1:
按照信用证条款填制汇票。
FIRSTBANGKOKCITYBANKLTD.
20YUKHON2ROAD,BANGKOK10100,THAILAND
IRREVOCABLELETTEROFCREDITNO.001/23262
DATE:
15NOV.2015
BENEFICIARY:
SHANDONGIMPORT&EXPORTCORP.
62,JIANGXIROAD,QINGDAO,CHINA
ADVISINGBANK:
BANKOFCHINA,QINGDAOBRANCH,QINGDAO,CHINA
APPLICANT:
NANHENGINTERNATIONALTRADECO.,
104/4LARDPRDWNGT
BANKAPLBKK
AMOUNT:
USD6620.00(SAYUS
88MARSHALLAVE
DONCASTERVIC3108
CANADA
FORANAMOUNTOFUSD89705.50
DATEOFEXPIRY:
15NOV08
PALCE:
INBENEFICIARY’SCOUNRTY
AVAILABLEWITHANYBANK
BYNEGOTIATIONOFBENEFICIARY’SDRAFTDRAWNONUS
ATSIGHTINMONTREAL
THISCREDITISTRANSFERABLE
AGAINSTDELIVERYOFTHEFOLLOWINGDOCUMENTS
+COMMERCIALINVOICESIN5COPIES
+CANADACUSTOMSINVOICESIN6COPIES
+FULLSETOFNEGOTIABLEINSURANCEPOLICYORCERTIFICATEBLANKENDORSEDFOR110PERCENTOFINVOICEVALUECOVERINGALLRESKS
+FULLSETOFORIGINALMARINEBILLSOFLADINGCLEANONBOARDPLUS2NON-NEGOTIABLECOPIESMADEOURORENDORSEDTOORDEROFNATIONALPARISBANK24MARSHALLVEDONCASTERMONTREAL,CANADA.
+SPECIFICATIONLISTOFWEIGHTSANDMEASURESIN4COPIESCOVERINGSHIPMENTOFCOTTONTEATOWELSASPERS/CST303.
FOR1-300SIZE10INCHES*10INCHES16000DOZ.ATUSD1.31/DOZ.301-600SIZE20INCHES6000DOZ.ATUSD2.51/DOZ.AND601-900SIZE30INCHES*30INCHES11350DOZ.ATUSD4.73/DOZ.
CIFMONTREAL
FROMCHINESEPORTTOMONTREALPORT
NOTLETERTHAN31,OCT.08
PARTIALSHIPMENTS:
ALLOWED
TRANSHIPMENT:
ALLOWED
SPECIALINSTRUCTIONS
+ALLCHARGESIFANYRELATEDTOSETTLEMENTSAREFORACCOUNTOFBENEFICIARY
+INCASEOFPRESENTATIONOFDOCUMENTSWITHDISCREPANCY(IES)ACHARGEOFUSD55.00
THISCREDITISSUBJECTTOUCPFORDOCUMENTARYCREDITS1993RECISIONICCPUBLICATION500ANDISTHEOPERATIVEINSTRUMENT.
BILLOFEXCHANGE
FORDate:
AtSightofTHISSECONDBILLofEXCHANGE(Firstofthetenoranddatebeingunpaid)Paytothesumof
Drawnunder
TO:
For:
案例操作3.根据所给合同审核信用证
1.销售合同条款
Theseller:
ChinaNationalCereals,Oils&FoodstuffsCorporation
Thebuyer:
HongKongFoodCompany,Vancouver
NameofCommodity:
GreatWallBrandStrawberryJam
Specification:
340grameachtin
Quantity:
50000tins
UnitePrice:
CAN$2.50PERTINCFRC3%VANCOUVER
TotalAmount:
CAN$125,000
Shipment:
ShipmentfromchinaporttoVancouverduringNov.2013,partialshipmentsareallowedandtransshipmentisallowed.
Payment:
IrrevocableL/Catsight,Documentsmustbepresentedwithin15daysafterdateofissuanceofthebillsofladingbutwithinthevalidityofthecredit.
2.信用证
COMMECIALBANKOFVANCOUVER
TO:
ChinaNationalCerealsDATE:
Oct.5,2013
Oils&FoodstuffsCorporation
Beijing,China
AdvisedThroughBankofChina,Beijing
NO.BOC13/10/03
IRREVOCABLEDOCUMENTARYLETTEROFCREDIT
DearSirs:
WeopenthisbyorderofHongKongFoodCompany,VancouverforasumnotexceedingCAN$120,000(SAYCANADIANDOLLARSONEHUNDREDANDTWENTYTHOUSANDONLY)availablebydraftsdrawnonusatsightaccompaniedbythefollowingdocuments:
—Fullsetofcleanonboardbillofladingmadeouttoorderandblankendorsed,marked“FreightCollect”datednotlaterthanNovember30,2013andnotifyapplicant.
—Signedcommercialinvoiceinquintuplicate.
—Canadiancustomsinvoiceinquintuplicate.
—Insurancepolicies(orcertificates)induplicatecoveringmarineAllRisksandwarriskssubjecttoPICCdateJan.1st,1981.
EvidencingshipmentfromChinaporttoMontreal,Canadaofthefollowinggoods:
5000tinsof430gramsofGreatWallStrawberryJam,atCAN$2.50pertinCFRC3%Vancouver,detailsasperyourS/CNo.94/8712
Partialshipmentsarenotallowed.
Transshipmentisallowed.
ThisCreditexpiresonNovember30,2013fornegotiationinChina
请根据上述两份材料,找出信用证与合同的八点不符点.
案例操作4.按合同修改信用证
浙江永康剑鼓手工具进出口有限公司
ZHEJIANGYKGGHANDTOOLSIMP/EXPCO.,LTD.
296HUAYANGROAD,YONGKANGCITYZHEJIANG,CHINA
销售确认书
SALESCONFIRMATION
To:
SAYIDTOOLENTERPRISES
753TARRAGONAROAD
DURBANSOUTHAFRICA
S/CNo.:
YKGG120609
09JUNE2012
YONGKANG,CHINA
Date:
Place:
DearSirs:
Weherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsasspecifiedbelow:
DescriptionofGoodsandPacking
Quantity
UnitPrice
TotalAmount
HANDTOOLS
CIFC5DURBAN
10PCSCOMBINATIONSPANNER
1200SETS
USD11.00
USD13200.00
12PCSDOUBLEOFFSETRINGSPANNER
1000SETS
USD12.50
USD12500.00
2200SETS
USD25700.00
LESS5%COMM.
USD1285.00
PACKING:
INONECARTONOF20SETSEACH,TOTALIN
CIF
USD24415.00
1*20FCL.
TotalAmountinwords:
SAYU.S.DOLLARSTWENTYFOURTHOUSANDFOURHUNDREDAND
FIFTEENONLY.
Portofloading:
NINGBO/SHANGHAI
Portofdischarge:
DURBAN,SOUTHAFRICA
TimeofShipment:
ONORBEFORE16JULY2012
Partial:
NOTALLOWED
Transshipment:
ALLOWED
Insurance:
TOBEEFFECTEDBYTHESELLERFOR110PCTOFTHEINVOICEVALUE
COVERINGALLRISKSANDWARRISKASPERICC(A)DATED01/01/2009
TermsofPayment:
BYCONFIRMEDANDIRREVOCABLELETTEROFCREDITINFAVOUROF
THESELLERTOBEAVAILABLEBYSIGHTDRAFTSANDTOBEOPENED
ANDREACHCHINAONORBEFORE13JUN.2012REMAININGVALIDFOR
NEGOTIATIONINCHINAUNTILTHE15THDAYSAFTERTHETIMEOF
SHIPMENT
Inspection:
INSPECTEDBYCIQ
ShippingMarks:
ASPERSELLER’SOPTION
Documentsrequired:
MANUALLYSIGNEDCOMMERCIALINVOICEINTRIPLICATE
FULLSETCLEANONBOARDBILLOFLADINGMADEOUTTOORDERAND
BLANKENDOURSEDNOTIFYTHEBUYER
INSURANCEPOLICYINDUPLICATE
INSPECTIONCERTIFICATEISSUEDBYCIQ
PACKINGLISTINTRIPLICATE
CERTIFICATEOFORIGIN
TheSeller:
TheBuyer:
ZhejiangYKGGHandToolI/ECo.,Ltd.
SayidToolEnterprises
李四
MohamedSayid
2.进口国开来的有错误的信用证
ISSUINGBANK:
NATIONALBANKOFSOUTHAFRICA,DURBAN
ADVISINGBANK:
BANKOFCHINA,ZHEJIANGBRANCH
SEQUENCEOFTOTAL*27:
1/1
FORMOFDOC.CREDIT*40A:
IRREVOCABLE
DOC.CREDITNUMBER*20:
NBB12-06-287
DATEOFISSUE31C:
120612
EXPIRY*31D:
DATE120716PLACEATDURBAN
APPLICANT*50:
SAYIDTOOLENTERPRISES
753TARRAGONAROAD
DURBANSOUTHAFRICA
BENEFICIARY*59:
ZHENJIANGYKGGHANDTOOLI/ECO.,LTD.
269HUAYANGROAD
ZHEJIANGCHINA
AMOUNT*32B:
CURRENCYUSDAMOUNT25700.00
AVAILABLEWITH/BY*41D:
ANYBANK
BYNEGOTIATION
DRAFTAT…42C:
ATSIGHT
FORFULLINVOICEVALUE
DRAWEE42D:
NATIONALBANKOFSOUTHAFRICA
DURBAN
PARTIALSHIPMENT43P:
NOTALLOWED
TRANSSHIPMENT43T:
ALLOWED
PORTOFLOADING44E:
NINGBO/SHANGHAI
PORTOFDISCHARGE44F:
DURBANSOUTHAFRICA
LATESTDATEOFSHIP44C:
120716
DESCRIPTIONOFGOODS45A:
HANDTOOLSASPERS/CNO.YKGG120906
CIFC5DURBAN
10PCSCOMBINATIONSPANNER
1200SETS,USD11.00PERSET
12PCSDOUBLEOFFSETRINGSPANNER
1000SETS,USD12.50PERSET
PACKING:
INONECARTONOF20SETSEACH,TOTALIN
ONE20FEETFULLCONTAINERLOAD.
DOCUMENTSREQUIRED46A:
+SIGNEDCOMMERCIALINVOICEINTHREECOPIES
+FULLSETCLEANONBOARDOCEANBILLOFLADING
MADEOUTTOORDERMARKEDFREIGHTCOLLECT
NOTIFYAPPLICANT
+PACKINGLISTINTHREECOPIES
+CERTIFICATEOFORIGINGSPFORMAINONECOPIES
+INSPECTIONCERTIFICATEFORQUALITYISSUEDBY
ENTRY-EXITINSPECTIONANDQUARANTINEOFTHE
PEOPLE’SREPUBLICOFCHINA
+BENEFICIARY’SCERTIFICATESTATINGTHATEACH
COPYOFINVOICE,BILLOFLADINGANDPACKING
LISTHAVEBEENSENTTOAPPLICANTIMMEDIATELY
AFTERSHIPMENT
ADDITIONALCOND.47A:
+DOCUMENTSPRESENTEDWITHDISCREPANCY
WHETHERINDICATEDORFOUNDISSUBJECTTOA
HANDLINGFEEOFUSD50.00WHICHISPAYABLEBY
THEBENEFICIARYANDWILLBEDEDUCTEDFROM
PROCEEDSUPONNEGOTIATION
+THISCREDITISSUBJECTTOTHEU.C.P.FOR
DOCUMENTARYCREDITS(2007REVISION)ICC
PUBLICATIONNO600
DETAILSOFCHARGES71B:
ALLBANKCHARGESOUTSIDESOUTHAFRICAARE
FORACCOUNTOFTHEBENEFICIARY
PRESENTATIONPERIOD48:
WITHIN5DAYSAFTERTHEDATEOFSHIPMENTBUT
WITHINTHEVALIDITYOFTHECREDIT
CONFIRMATION*49:
WITHOUT
INSTRUCTION78:
ONRECEIPTOFDOCUMENTSINORDERATOUR
COUNTER,WESHALLREMITINACCORDANCEWITH
THENEGOTIATINGBANK’SINSTRUCTIONINTHE
SAMECURRENCYOFTHECREDIT
SEND.TOREC.INFO.72:
DOCUMENTSTOBEDISPATCHEDBYCOURIERSERVICE
INONELOTTONATIONALBANKOFSOUTHAFRICA,
TRADESERVICES,109ORANGESTREETDURBAN,
SOUTHAFRICA
信用证中的错误有九处,请找出来,并进行改证(拟写改证函电)。