信用证分析审核复习.docx
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信用证分析审核复习
FROM:
INDUSTRIALBANKOFJAPAN,TOKYO日本工业银行(开证行)
TO:
BANKOFCHINA,SHANGHAI中行上海支行(通知行)
SQUENCEOFTOTAL:
27:
1/1页次号
FORMOFDOC.CREDIT:
40A:
IRREVOCABLE跟单信用证类型不可撤销
DOCU.CREDITNO.:
20:
ILC136107800跟单信用证号码
DATEOFISSUE:
31C:
991015开证日期
DATENPLACEOFEXP.:
31D:
991215INTHECOUNTRYOFBENEFICIARY有效期和地点(受益人所在国)
APPLICANT:
50:
ABCCOMPANY,1-3MACHIKUSTREET,OSAKA,JAPAN申请人
BENEFICIARY:
59:
SHANGHAIDASHENGCO.,LTD.UNITC2/FJINGMAOTOWER,SHANGHAI,CHINA.受益人
CURRENCYCODE,AMOUNT:
32B:
USD21240.00货币金额
AVAILABLEWITH/.BY…41D:
ANYBANKBYNEGOTIATION任何银行议付有效
DRAFTSAT:
42C:
SIGHTFOR100PCTINVOICEVALUE即期汇票100%发票金额
DRAWEE:
42D:
THEINDUSTRIALBANKOFJAPAN,HEADOFFICE受票人(日本工业银行,总部)
PARTIALSHIPMENT:
43P:
ALLOWED分批,允许
TRANSSHIPMENT:
43T:
NOTALLOWED转运,不允许
LOAD/DISPATCH/TAKING:
44A:
CHINESEPORTS装运港中国港口
TRANSPORTATIONTO:
44B:
OSAKA/TOKYO目的港大阪东京
LATESTDATEOFSHIPMET:
44C:
991130最迟装运日
DESCRIPGOODS/SERVICE:
45A:
4,000PCS"DIAMOND"BRANDCLOCKARTNO.791ATUSD5.31PERPIECECIFOSAKA/TOKYOPACKEDINNEWCARTONS货物描述(4000件钻石牌钟,货号791,每件5.31美元,CIF大阪或东京,用新纸箱包装)
DOCUMENTSREQUIRED:
46A:
IN3FOLDUNLESSOTHERWISESTIPULATED:
单据要求,3份,除非另有规定
1.SIGNEDCOMMERCIALINVOICE签字商业发票
2.SIGNEDPACKINGLIST签字装箱单
3.CERTIFICATEOFCHINESEORIGIN中国原产地证
4.*BENEFICIARY'SCERTIFICATESTATINGTHATONESETOFORIGINALSHIPPINGDOCUMENTSINCLUDINGORIGINAL'FORMA'HASBEENSENTDIRECTLYTOTHEAPPLICANT受益人证明表明一套正本运输单据包括正本(GSP产地证)表格A已经被直寄给申请人
5.*COPYOFTELEXFROMAPPLICANTTOSUPPLIERSAPPROVINGTHESHIPPINGSAMPLE.来自申请人给供货商的电传(电传上要批准装运样本)副本
6.INSURANCEPOLICYORCERTIFICATEENDORSEDINBLANKFOR110PCTOFCIFVALUE,COVERINGW.P.ARISKANDWARRISK保单或凭证空白背书,110%CIF金额,投保水渍险和战争险
7.2/3PLUSONECOPYOFCLEANONBOARDOCEANBILLSOFLADING,MADEOUTTOORDERANDBLANKENDORSEDMARKED'FREIGHTPREPAID'ANDNOTIFYAPPLICANT.2/3正本加上一个副本清洁已装船海运提单,开立成空白抬头、空白背书,标明运费已付,通知申请人
ADDITIONALCONDITION:
47A:
ALLDRAFTSDRAWNHEREUNDERMUSTBEMARKED“DRAWNUNDERINDUSTRIALBANKOFJAPAN,LTD.,HEADOFFICE,CREDITNO.ILC136107800DATEDOCT.15,1999”ANDTHEAMOUNTOFSUCHDRAFTSMUSTBEENDORSEDONTHEREVERSEOFTHISCREDIT.附加条款:
在此开立的所有汇票必须标注:
在日本工业银行总部99年10月15日开来的ILC136107800号信用证下开立,这个汇票的金额必须背注在信用证的反面
T/TREIMBURSEMENTISNOTACCEPTABLE电索不允许
DETAILSOFCHARGES71B:
ALLBANKINGCHARGESOUTSIDEJANPANAREFORBENEFICIARY'SACCOUNT除日本外所有银行费用有受益人承担
PRESENTAIONPERIOD48:
DOCUMENTSMUSTBEPRESENTEDWITHIN10DAYSAFTERTHEDATEOFISSUANCEOFTHESHIPPINGDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDIT.交单期:
单据必须在装运单据出具日后10天提交,且在信用证有效期内
CONFIRMATION49:
WITHOUT保兑,没有
SPECIALINSTRUCTIONTOTHEADVISINGBANK:
ALLDOCUMENTSINCLUDINGBENEFICIARY'SDRAFTSMUSTBESENTBYCOURIERSERVICEDIRECTLYTOOURHEADOFFICE.MARUNOUCHI,CHIYODA-U,TOKYO,JAPAN100,ATTN.INTER-NATIOANLBUSINESSDEPT.IMPORTSECTION,INONELOT.UPONOURRECEIPTOFTHEDRAFTSANDDOCUMENTS,WESHALLMAKEPAYMENTASINSTRUCTEDBYYOU.对通知的指示:
所有单据包括受益人的汇票必须由快件直寄给我行总部(MARUNOUCHI,CHIYODA-U,TOKYO,JAPAN100,)给国际贸易部的进口部,一批寄来,在收到汇票和单据后,我们将据你的指示付款。
信用证分析单
证号
ILC136107800
合约号
受益人
SHANGHAIDASHENGCO.,LTD
开证银行
日本工业银行
进口商
ABCCOMPANY
L/C性质
IRREVOCABLE
开证日期
071015
索汇方式
起运口岸
中国港口
目的地
大阪/东京
金额
USD21240.
可否转运
不允许
可否分批
允许
汇票付款人
日本工业银行
汇票期限
即期
装运期限
071130
提单日后__10______天议付
信用证有效期
071215
唛头:
N/M
到期地点
中国
单证名称
提单
副本提单
商业发票
形式发票
海关发票
装箱单
重量单
尺码单
保险单
产地证
GSP证
贸促会证
许可证
装船通知
副本
投保通知
寄单证明
寄样证明
受益人证明
银行
2
3
3
3
3
3
3
客户
1
1
提单
抬头
TOORDER
保险
险别:
W.P.ARISKANDWARRISK
通知
APPLICANT
运费:
FREIGHTPREPAID
保额另加10%
赔款地点
进口地
背书:
BLANKENDORSED
27
SequenceofTotal页次号
42C
Draftsat…汇票期限金额
40A
FormofDocumentaryCredit跟单信用证类型
42a
Drawee汇票受票人(付款人)开证行或其指定银行
20
DocumentaryCreditNumber跟单信用证号码
43P
PartialShipments分批
23
ReferencetoPre-Advice
43T
Transshipment转运
31C
DateofIssue开证日期
44A
LoadingonBoard/Dispatch/TakinginCharge装运地
31D
DateandPlaceofExpiry
有效期和有效地点
44B
ForTransportationto…目的地
51a
ApplicantBank
44C
LatestDateofShipment最迟装运日
50
Applicant
申请人:
进口人
44D
ShipmentPeriod
59
Beneficiary
受益人:
出口人
45A
DescriptionofGoodsand/orServices
货物描述
32B
CurrencyCode,Amount
货币金额
46A
DocumentsRequired单据要求
39A
PercentageCreditAmountTolerance金额增减范围
47A
AdditionalConditions附加条款
39B
MaximumCreditAmount
71B
Charges银行费用条款
39C
AdditionalAmounts Covered
48
PeriodforPresentation交单期
41a
Availablewith…by…
兑付地点和方式
49
ConfirmationInstructions保兑指示
FieldName
常见问题/如何修改
FormofDocumentaryCredit
未生效条款?
DocumentaryCreditNumber
前后一致
ReferencetoPre-Advice
?
DateofIssue
事实形成,不能改,只能协商
DateandPlaceofExpiry
与装运日有间隔?
在出口地?
Applicant
与进口人核对?
Beneficiary
与出口人核对?
CurrencyCode,Amount
货币?
金额?
PercentageAmountTolerance
原有溢短,现在?
Availablewith…by…
With后地点与有效地点不矛盾
Draftsat…
期限,与by后不矛盾?
金额?
Drawee
开证行或银行?
申请人x?
PartialShipments
?
Transshipment
?
LoadingonBoard/Dispatch/TakinginChargeat/form
?
ForTransportationto…
?
明确
LatestDateofShipment
?
DescriptionofGoods
?
DocumentsRequired
种类?
出单人?
内容?
份数?
AdditionalConditions
软条款
Charges
出口人还是进口人承担?
PeriodforPresentation
与装运期、有效期的间隔匹配
ConfirmationInstructions
?
⏹合同号:
010CT9944
⏹卖方:
北京针棉纺织品进出口公司
⏹买方:
美国ABC纺织品进出口公司
⏹商品规格 数量(打) CFR纽约总额:
130800.00美元
⏹服装 97K2SF005 2000 USD24.00/打
⏹97K2SF002 1500 USD28.00/打
⏹97K2SF006 1200 USD34.00/打
⏹装运:
2001年5月由中国港口运往美国纽约,允许分批
⏹支付方式:
不可撤销即期信用证
⏹GREATEASERBANK,NY11355USA
⏹IRREVOCABLEDOCUMENTARYCREDIT
⏹DATEANDPLACEOFEXPIRY:
JUNE1,2001ATOURCOUNTER
⏹APPLICANT:
ABCTEXTILEI./E.CORP.
⏹BENEFICIARY:
BEIJINGKNITWEARANDMANUFACTUREDGOODSI./E.CORP.
⏹CURRENCYCODE,AMOUNT:
USD130800.00(SAYUSDOLLARSONEHUNDREDANDTHIRTYTHOUSANDEIGHTHUNDREDONLY)
⏹DRAFTS:
AT30DAYS’SIGHT
⏹DRAWEE:
ABCTEXTILEI./E.CORP.
⏹FORTRANSPORTATIONTO:
NEWYORK,USAFROMCHINAPORT
⏹LATESTDATEOFSHIPMENT:
MAY31,2001
⏹GOODS:
GARMENTSUSD130800.00
⏹97L2SF0052000DZSATUSD24.00USD48000.00
⏹97K2SF0021500DZSATUSD28.00USD42000.00
⏹97K2SF0041200DZSATUSD34.00USD40000.00
⏹CFRNEWYORK
⏹DOCUMENTSREQUIRED:
⏹-----SIGNEDCOMMERCIALINVOICEINTRIPLICATEINDICATINGCONTRACTNO.01OCT4499
⏹-----FULLSETOFCLEANSHIPPEDONBOARDOCEANBILLOFLADINGMADEOUTTOORDERANDBLANKENDORSED.MARKEDFREIGHTPREPAID.NOTIFYAPPLICANT
⏹-----FULLSETOFINSURANCEPOLICY/CERTIFICATE
⏹ADDITIONALCONDITIONS:
⏹-----THETOTALAMOUNTOFTHEINVOICEMUSTBEMENTIONEDONTHECERTIFICATEOFORIGIN.
⏹-----PARTIALSHIPMENTSPERMITTEDBUTTOBEEFFECTEDNOTBEFOREMAY31,2001
⏹错误 应修改为
⏹DATEOFEXP:
JUNE1,2001JUNE15,2001
⏹PLACEOFEXP:
ATOURCOUNTERATCHINA
⏹AT30DAYS’SIGHTATSIGHT
⏹97L2SF00597K2SF005
⏹97K2SF004USD40000.0097K2SF004USD40800.00
⏹SIGNED…NO.01OCT4499010CT9944
⏹FULLSETOFINSURANCE DELETE
⏹DRAWEE:
ABCTEXTILE…DRAWEE:
ISSUINGBANK
⏹PARTIAL…NOTBEFOREMAYPARTIAL…NOTLATER...
⏹97K2SF0041200DZS97K2SF0061200DZS
FROM:
VOLKSBANKSCHORNDORF,HAMBURG,GERMANY开证行
TO:
BANKOFCHINA,HEBEIBRANCH通知行
FormofDoc.Credit*40A:
IRREVOCABLE跟单信用证类型:
不可撤销
Doc.CreditNumber*20:
98-4-1520跟单信用证号码
DateofIssue31C:
1998/11/18开证日期(合同规定了开证日期)
Expiry*31D:
DATE1999/01/1(JAN.18,1999)INGERMANY(INCHINA)
有效期和有效地点
Applicant*50:
LUCKYVICTORYINTERNATIONAL
STUTTGARTSTIR.5,
D-84618,SCHORNDORF,
GERMANY申请人,与合同买方比对
Beneficiary*59:
HEBEIMACHINERYIMP.ANDEP.CORP(GROUP)
720DONGFENGROAD
SHIJIAZHUANGCHINA受益人,与合同卖方比对
Amount*32B:
CurrencyUSD(与合同货币比对)Amount65200.00(67200.00)
Pos./Neg.Tol.(%)39A:
5/5金额溢短(如合同规定了,信用证也要)
Availablewith/by*41D:
ANYBANKBYnegotiation
Draftat······42C:
DRAFTSAT30DAYSSIGHTFORFULLINVOICEVALUE
Drawee42A:
BENEFICIARY(ISSUINGBANK)
受票人,即汇票的付款人,开证行或指定银行
PartialShipments43P:
ALLOWED分批装运与合同
Transshipment43T:
ALLOWED转运与合同
LoadinginCharge44A:
TIANJIN装运港与合同
ForTransportto44B:
HAMBURG目的港与合同
LatestDateofShip.44C:
1999/01/03最迟装运日与合同
Descript.ofGoods45A:
货物描述
STAINLESSSTEELSPADEHEAD,品名
ART.NO.S821/29099,4500PCS,USD9.60PERPC.,型号数量单价与合同比对
ART.NO.F807/22199,2500PCS,USD9.60PERPC.,与合同比对
ASPERS/CNO.98HM23600256DATEDNOV.10,1998.
与合同比对,签约日期、合同号要正确
根据NOV.10,1998订立的合同号98HM23600256
CIFHAMBURG
Documentsrequired46A:
开证行对出口人单据的要求(出口人要交的单据)
+SIGNEDCOMMERCIALINVOICEINTRIPLICATEISSUEDBYAPPLICANT.
签字的商业发票三份
+2/3OFCLEANONBOARDOCEANBILLSOFLADING三份中的两份清洁已装船海运提单(MADEOUTTOORDEROFWIMBOSMANBV,P.O.BOX54064,NL-3008,JBHAMBURG,开立成凭WIMBOSMANBV的指示---提单的收货人CONSIGNEE是TOORDEROFWIMBOSMANBV,提单的物权不控制在出口人手中,对出口人风险大)MARKED“FREIGHTPREPAID”标注运费已付ANDNOTIFYBENEFICIARY(APPLICANT)通知受益人。
.
+CERTIFICATEOFQUALITYISSUEDBYAPPLICANT
质量证书由申请人出具(出口人可能拿不到质量证书)
+PACKINGLISTINTRIPLICATE.装箱单三份
+INSURANCEPOLICY保险单ISSUEDTOTHEAPPLICANT开立给申请人(保单的被保险人是申请人),COVERINGRISKSASPERINSTITUTECARGOCLAUSE(A)投保险别—险别会出错INCLUDINGWAREHOUSETOWAREHOUSECLAUSE仓至仓条款(保险责任开始和结束的范围)UPTOFINALDESTINATIONATSCHORNDORF直至在SCHORNDORF的最终目的地,FORATLEAST110PCTOFTHECIFVALUE保险金额--CIF金额的至少110%,MARKEDPREMIUMPAID标明已付的保险费,SHOWINGCLAIMPAYABLEINGERMANY.表明索赔在德国(索赔地点应在进口地)
AdditionalCond.47A:
1,AHANDLINGFEEOFUSD80.00WILLBEDEDUCTEDIFDISCREPANCYDOCUMENTSPRESENTED.一个80美元的处理费用将被扣除,假如提交了不符点单据
2,ALLDOCUMENTSMUSTBEINENGLISH.所有单据必须用英文制作
4,1/3OFCLEANONBOARDOCEANBILLSOFLADINGSHOULDBEDIRECTLYDESPATCHEDTOTHEAPPLICANT1/3的清洁已装船海运提单必须被直接地发送给申请人
PresentationPeriod交单期48:
DOCUMENTSTOBEPRESENTED单据要被提交WITHIN15DAYS在15天内AFTERTHEDATEOFSHIPMENT在提单日后,BUTWITHINTHEVALIDITYOFTHECRE