信用证审核练习.docx
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信用证审核练习
根据下述合同内容审核信用证,并指出不符之处
Exercise1
SalesContract
TheSeller:
SHANGHAISHENGDACO.,LTD.
UNITC5/FJINGMAOTOWERNo.SD080215
SHANGHAI,CHINA
TheBuyer:
ALFAGAENTERPRISEDate:
Feb.15,2008
28,IMAMGONJ
DHAKA,BANGLADESHSignedat:
Shanghai,China
TheundersignedSellerandbuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:
Commodity&Specification
Quantity
PriceTerms
UnitPrice
Amount
STEELTAPERULES
JH-392W3Mx16MM
JH-380W3Mx16MM
2000DOZPAIR
500DOZPAIR
CFRChittagong
USD3.60/DOZPAIR
USD4.20/DOZPAIR
USD7200.00
USD2100.00
USD9300.00
Totalamount:
U.S.DOLLARSNINETHOUSANDTHREEHUNDREDONLY
Packing:
InCartonsShippingMark:
A.E.
CHITTAGONG
TimeofShipment:
DuringMay,2008
LoadingPortandDestination:
FromShanghaitoChittagong
PartialShipmentsandTransshipment:
Allowed
Insurance:
Tobeeffectedbythebuyer
TermsofPayment:
TheBuyershallopenthroughabankacceptabletotheSelleranirrevocableSightLetterofCredittoreachtheSellers30daysbeforethemonthofshipment.ValidfornegotiationinChinauntilthe15thdayafterthemonthofshipment.
TheSellerTheBuyer
SHANGHAISHENGDACO.,LTD.ALFAGAENTERPRISE
信用证
SEQUENCEOFTOTAL27:
1/1
FORMOFDOC.CREDIT40A:
IRREVOCABLE
DOC.CREDITNUMBER20:
06660801
DATEOFISSUE:
31C:
FEBRUARY24,2008
APPLICABLERULES40E:
UCPLATESTVERTION
DATEANDPLACEOFEXP.31D:
MAY23,2008INBANGLADESH
APPLICANT:
50:
ALFAGAENTERPRISE
26,IMAMGONJ,DHAKA,BANGLADESH
ISSUINGBANK52A:
ABBANKLIMITED
IMAMGANJ,DHAKA-1211,BANGLADESH
BENEFICIARY59:
SHANGHAIDASENGCO.,LTD.
UNITC5/FJINGMAOTOWER
SHANGHAI,CHINA
AMOUNT32B:
CURRENCYHKDAMOUNT9800.00
AVAILABLEWITH/BY41D:
ANYBANKINCHINABYNEGOTIATION
DRAFTSAT42C:
DRAFTSAT60DAYSSIGHT
DRAWEE42D:
ABBANKLIMITED,IMAMGANJBRANCH
PARTIALSHIPMENTS43P:
NOTALLOWED
TRANSSHIPMENT43T:
NOTALLOWE
LOADING/DISPATCHING/TAKING44A:
ANYCHINESEPORTS
INCHARGEAT/FROM
TRANSPORTATIONTO…44B:
CHITTAGANGSEAPORT,BANGLADESH
LATESTDATEOFSHIPMENT44C:
MAY2,2008
DESCRIPOFGOODS45A:
TAPERULES
(1)2000DOZPAIRMODEL:
JH-395W
SIZE:
3Mx16MM@HKD3.60PERDOZEN
CIFCHITTAGONG
(2)500DOZPAIRMODEL:
JH-386W
SIZE:
3Mx16MM@HKD4.20PERDOZEN
CIFCHITTAGONG
PACKING:
EXPORTSTANDARDSEAWORTHY
PACKING
DOCUMENTSREQUIRED46A:
+SIGNEDCOMMERCIALINVOICEINTRIPLICATE
+SIGNEDPACKINGLISTINTRIPLICATE
+G.S.P.CERTIFICATEOFORIGINFORMA
+BENEFICIARY’SCERTIFICATESTATINGTHAT
ONESETOFORIGINALSHIPPINGDOCUMENTS
INCLUDINGORIGINAL“FORMA”HASBEEN
SENTDIRECTLYTOTHEAPPLICANTAFTER
THESHIPMENT
+INSURANCEPOLICYORCERTIFICATE
ENDORSEDINBLANKFOR100PCTOFCIF
VALUE,COVERINGW.P.A.ANDWARRISKS
+3/3PLUSONECOPYOFCLEAN“ONBOARD”
OCEANBILLSOFLADINGMADEOUTTO
ORDERANDBLANKENDORSEDMARKED
“FREIGHTCOLLECT”ANDNOTIFYAPPLICANT
ADDITIONALCONDITION47A:
+ALLDRAFTSDRAWNHEREUNDERMUSTBE
MARKED“DRAWNUNDERABBANKLIMITED,
IMAMGANJBRANCHCREDITNO.06660801
DATEDFEBRUARY24,2008”
+T/TREIMBURSEMENTISNOTACCEPTABLE
DETAILSOFCHARGES71B:
ALLBANKINGCHARGESOUTSIDEBANGLADESH
AREFORBENEFICIARY’SACCOUNT
PRESENTATIONPERIOD48:
DOCUMENTSMUSTBEPRESENTEDWITHIN15
DAYSAFTERTHEDATEOFISSUANCEOFTHE
SHIPPINGDOCUMENTSBUTWITHINTHE
VALIDITYOFTHECREDIT
CONFIRMATION49:
WITHOUT
INSTRUCT.TONEGOTIATING78:
THEAMOUNTANDDATEOFNEGOTIATIONOF
BANKEACHDRAFTMUSTBEENDORSEDONTHE
REVERSEOFTHISCREDIT
ALLDOCUMENTSINCLUDINGBENEFICIARY’S
DRAFTSMUSTBESENTBYCOURIERSERVICE
DIRECTLYTOUSINONELOT.UPONOURRECEIPT
OFTHEDRAFTSANDDOCUMENTSWESHALL
MAKEPAYMENTASINSTRUCTEDBYYOU.
Exercise2
SALESCONFIRMATION
No.LT07060
DATE:
AUG.10,2005
TheSellers:
AAAIMPORTANDEXPORTCO.TheBuyers:
BBBTRADINGCO.
222JIANGUOROADP.O.BOX203
DALIAN,CHINAGDANSK,POLAND
TheundersignedSellersandBuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbellowed:
COMMODITYANDSPECIFICATION
QUANTITY
UNITPRICE&TERMS
AMOUNT
65%POLYESTER
35%COTTON
LADIESSKIRTS
STYLENO.A101
STYLENO.A102
ORDERNO.HMW0501
200DOZ
400DOZ
CIFGDANSK
USD60/DOZ
USD84/DOZ
USD12,000.00
USD33,600.00
TOTALUSD45,600.00
TOTALVALUE:
U.S.DOLLARSFORTYFIVETHOUSANDSIXHUNDREDONLY.
PORTOFLORDING:
DALIAN
DESTINATION:
GDANSK
TRANSSHIPMENT:
ALLOWED
PARTIALSHIPMENTS:
ALLOWED
SHIPMENT:
DECEMBER,2005
INSURANCE:
TOEFFECTEDBYTHESELLERSFOR110%INVOICEVALUECOVERINGF.P.A.
OFPICCCLAUSE
PAYMENT:
BYTRANSFERABLEL/CPAYABLE60DAYSAFTERB/LDATE,REACHINGTHE
SELLERS4DAYSBEFORETHESHIPMENT
GENERALTERMS:
1.Reasonabletoleranceinquality,weight,measurements,designsandcolorsisallowed,forwhichnoclaimswillbeentertained.
2.Thebuyersaretoassumefullresponsibilitiesforanyconsequencesarisingfrom:
(a)theuseofpacking,designsorpatternmadeoforder;
(b)latesubmissionofspecificationsoranyotherdetailsnecessaryfortheexecutionofthissalesconfirmation;
(c)lateestablishmentofL/C;
(d)lateamendmenttoL/Cinconsistentwiththeprevisionsofthissalesconfirmation.
DavidKing苏进
TheBuyersTheSellers
Pleasesign,andreturnonecopy
LETTEROFCREDIT
FORMOFDOC.CREDIT*40A:
IRREVOCABLE
DOC.CREDITNUMBER*20:
70/1/5822
DATEOFISSSUE31C:
051007
EXPIRY31D:
DATE060115PLACEPOLAND
ISSUINGBANK51D:
SUNBANK,P.O.BOX201GDANSK,POLAND
APPLICANT*50:
BBBTRADINGCO.
P.O.BOX203GDANSK,POLAND
BENEFICIARY*59:
AAAIMPORTANDEXPORTCO.
222JIANGUOROAD,DALIAN,CHINA
AMOUNT*32B:
CURRENCYUSDAMOUNT45,600.00
AVAILABLEWITH/BY*41A:
BANKOFCHINADALIANBRANCH
BYDEFPAYMENT
DEFERREDPAYM.DET.*42P:
60DAYSAFTERB/LDATE
PARTIALSHIPMENTS43P:
NOTALLOWED
TRANSSHIPMENT43T:
ALLOWED
LOADINGINCHARGE44A:
SHANGHAI
FORTRANSPORTTO…44B:
GDANSK
LATESTDATEOFSHIP.44C:
051231
DESCRIPT.OFGOODS45A:
65%POLYESTER35%COTTONLADIESSHIRTS
STYLENO.101200DOZ@USD60/PCE
STYLENO.102400DOZ@USD84/PCE
ALLOTHERDETAILSOFGOODSAREASPER
CONTRACTNO.LT07060DATEDAUG.10,2005.
DELIVERYTERMS:
CIFGDANSK
(INCOTERMS2000)
DOCUMENTSREQUIRED46A:
1.COMMERCIALINVOICEMUNUALYSIGNEDIN2ORIGINALSPLUS1COPYMADEOUTTODDDTRADINGCO.,P.O.BOX211,GDANSK,POLAND
2.FULLSET(3/3)OFORIGINALCLEANONBOARDBILLSOFLADINGPLUS3/3NONNEGOTIABLECOPIES,MADEOUTTOORDEROFISSUINGBANKANDBLANKENDORSED,NOTIFYTHEAPPLICANT,MARKEDFREIGHPREPAID,MENTIONINGGROSSWEIGHTANDNETWEIGHT.
3.ASSORTMENTLISTIN2ORIGINALSPLUS1COPY.
4.CERTIFICATEOFORIGININ1ORIGINALPLUS2COPIESSIGNEDBYCCPIT.
5.MARINEINSURANCEPOLICYINTHECURRENCYOFTHECREDITENDORSEDINBLANKFORCIFVALUEPLUS30PCTMARGINCOVERINGALLRISKSOFPICCCLAUSESINCLUDINGCLAIMSPAYABLEINPOLAND.
ADDITIONALCOND.47A:
+ALLDOCSMUSTBEISSUEDINENGLISH.
+SHIPMENTSMUSTBEEFFECTEDBYFCL.
+B/LMUSTSHOWINGSHIPPINGMARKS:
BBB,S/CL/T07060,GDAND,C/NO.
+ALLDOCSMUSTNOTSHOWTHISL/CNO.70/1/5822.
+FORDOCSWHICHDONOTCOMPLYWITHL/CTERMSANDCONDITIONS,WESHALLDEDUCTFROMTHEPROCEEDSACHARGEOFEUR50.00PAYABLEINUSDEQUIVALENTPLUSANYINCCUREDSWIFTCHARGESINCONNECTIONWITH.
DETAILSOFCHARGES71B:
ALLBANKINGCOMM/CHARGESOUTSIDEPOLAND
AREONBENEFICIARY’SACCOUNT.
PRESENTATIONPERIOD48:
15DAYSAFTERB/LDATE,BUTWITHINL/CVALIDITY.
CONFIRMATION*49:
WITHOUT
INSTRUCTIONS78:
WESHALLREIMBURSEASPERYOUR
INSTRUCTIONS
SENDTOREC.INFO.72:
CREDITSUBJECTTOICCPUBL.500//1993REV.
Exercise3
SHANGHAITEXTILESIMP.&EXP.CORP.
27ZHONGSHANROAD,SHANGHAI,CHINA
TEL:
86-21-63218467FAX:
86-21-63291267
SALESCONFIRMATION
NO.:
ST060311
DATE:
AUG.15,2006
TO:
SUPERBAIM(HONGKONG)LTD.
RM.504FUNGLEECOMMBLDG.KOWLOON,HONGKONG
Weherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsasstatedbelow.
NAMEOFCOMMODITY:
textile
SPECIFICATION:
Twill2/1108x54/20x2059”
PACKING:
Packedincartonsoftenmeters
QUANTITY:
Total10,000meters
UNITPRICE:
USD54.00permeterCIFC2H.K.
TOTALAMOUNT:
USD540,000.00
(SAYUSDOLLARSFIVEHUNDREDANDFORTYTHOUSANDONLY.)
SHIPMENT:
DuringOct./Nov.2006fromShanghaitoH.K.withpartialshipmentspermitted.
INSURANCE:
Tobecoveredbythesellerfor110%oftotalinvoicevalueagainstallrisksandwarriskaspertherelevantoceanmarinecargoclausesofthePICCdated1981/01/01.
PAYMENT:
ThebuyershouldopenthroughabankacceptabletotheselleranirrevocableL/Cpayableat30daysafterB/Ldatetoreachtheseller30daysbeforethemonthofshipmentvalidfornegotiationinChinauntilthe15thdayafterthedateofshipment.
REMARKS:
Pleasesignanreturnonecopyforourfile.
TheBuyer:
TheSeller:
AliceSHANGHAITEXTILESIMP.&EXP.CORP.
HONGKONG&SHANGHAIBANKINGCORPORATION
QUEENSROADCENTERAL,P.O.BOX64,H.K.
TEL:
822-1111FAX:
810-1112
Advisedthrough:
BankofChina,No.CN3099/714
ShanghaiBranch,DATE:
Oct.2nd,2006H.K.
To:
SHANGHAITEXTILESIMP.&EXP.CORPORATION
27ZHONGSHANROAD,SHANGHAI,CHINA
Applicant:
SUPERBAIM(HONGKONG)LTD.
RM.450FUNGLEECOMMBLDG.KOWLOON,HONGKONG
DearSirs,
WeherebyopenourirrevocableL/CNo.CN3099/744inyourfavourforasumnotexceedingaboutHKD540,000.00(SAYHKDOLLARSFIVEHUNDREDFORTYTHOUSANDONLY)availablebyyourdraftsonHSBCat30daysaftersightaccompaniedbythefollowingdocuments:
1.Signedcommercialinvoicein6copies.
2.Packinglistinquadruplicate.
3.2/3cleanonboardB/Lmadeouttoordernotifytheabovementionedapplicantandmarked“FreightCollect”datednotlaterthanOctober31st,2006.FromSh