信用证审核练习.docx

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