外贸单证实务 审证制单实训.docx

1、外贸单证实务 审证制单实训工作任务2审核信用证根据售货确认书审核信用证，并指出需要向买方提出修改的地方和并回答问题。售货合同：SALES CONFIRMATIONS/C N0.：10GSSC0226DATE：Feb 26，2010 SIGNED AT：GUANGZHOU,CHINAThe Sellers：Guangzhou Stars International Trading Co.，LtdAddress：No. 3 Zhongshan Road，Guangzhou 510，P.R ChinaThe Buyers：YOY INC.Address：NO.6 STONE STREET, BARC

2、ELONA, SPAINThis Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below：Name of Commodity & specifications Art No.QuantityUnit PriceAmountSWAN BRAND V

3、ACUUM FLASKS-1362 350MLS-1282 500MLS-1282 750ML1200 PCS2000 PCS2400 PCSCIF BARCELONAUSD 7.00/PCUSD 7.80/PCUSD 13.00/PCUSD8,400.00USD15,600.00USD31,200.00USD 55200.00Total Amount（in words）：SAY US DOLLARS FIFTY FIVE THOUSANDTWO HUNDRED ONLY.Terms of Packing：TO BE PACKED IN CARTONS OF 20 PCS EACH ONLY,

4、TOTAL 280 CARTONSTerms of Shipment：FROM YANTIAN PORT,CHINA TOBARCELONA,SPAIN.TO BE EFFECTED DURING MAY, 2010，WITH PARTIAL SHIPMENT ALLOWED AND TRANSSHIPMENT ALLOWED.Terms of Payment：THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE LETTER OF CREDIT PAYABLE AT SIGHT FOR 100

5、% OF TOTAL CONTRACT VALUE TO REACH THE SELLER AT 30 DAYS BEFORE THE MONTH OF SHIPMENT AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 21th DAY AFTER THE DATE OF SHIPMENT.Terms of Insurance：TO BE EFFECTED BY THE SELLER FOR 110% OF THE INVOICE VALUE COVERING INSTITUTE CARGO CLAUSES（A）AS PER I.C.C DATED 1

6、/1/1982.The contract is made out in two original copies，one copy to be held by each party.Confirmed by： THE SELLER THE BUYER Guangzhou Stars International Trading Co.，Ltd YOY INC.王蔚 JOE信用证：27 SEQUENCE OF TOTAL: 1/140A FORM OF DOCUMENTARY CREDIT: IRREVOCABLE20 DOCUMENTARY CREDIT NUMBER: CA2S297173431

7、C DATE OF ISSUE: 10041831D EXPIRY: DATE 100628 PLACE:SPAIN50 APPLICANT: YOY INC.6 STONE STREET, BARCELONA, SPAIN 59 BENEFICIARY : GUANGZHOU STARS INTERNATIONAL TRADING CO., LTD ZHONGSHAN ROAD NO.3 GUANGZHOU, P.R. CHINA32B DC AMT: EUR 55200,0041D AVAILABLE WITH BY ADVISING BANK ONLY BY NEGOTIATION42C

8、 DRAFTS AT 30 DAYS AFTER SIGHT42D DRAWEE: ISSUING BANK43P PARTIAL SHIPMENT: NOT ALLOWED43T TRANSHIPMENT: NOT ALLOWED44A LOADING/DISPATCH AT/ FROM : YANTIAN PORT，CHINA44B FOR TRANSPORTATION TO: BARCELONA, SPAIN44C LATEST DATE OF SHIPMENT: 10060145A DESCRIPTION OF GOODS/SERVICES: SWAN BRAND VACUUM FLA

9、SKAS PER SC NO. 10GSSC0326 DATED FEB 26，2010CFR BARCELONA（INCOTERMS 2000）46A DOCUMENTS REQUIRED:1.MANUALLY SIGNED COMMERCIAL INVOICE IN 3 COPIES2.FULL SET （INCLUDING 3 NON-NEGOTIABLE COPIES） OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED, MARKED “FREIGHT

10、 COLLECT” NOTIFYING THE APPLICANT.3.ORIGINAL PACKING LIST AND TWO COPIES ISSUED BY THE BENEFICIARY.4.ORIGINAL GSP FORM A CERTIFICATE OF ORIGIN ON OFFICIAL FORM ISSUED BY A TRADE AUTHORITY OR GOVERNMENT BODY.5.INSURANCE POLICIES OR CERTIFICATES IN DUPLICATE, ENDORSED IN BLANK FOR 120 PCT OF INVOICE V

11、ALUE COVERING INSTITUTE CARGO CLAUSES (B) AS PER I.C.C DATED 1/1/1982.6.BENEFICIARYS CERTIFICATE CERTIFYING THAT ONE SET OF COPIES OF SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT WITHIN 7 DAYS AFTER SHIPMENT.47A ADDITIONAL CONTITIONS:DOCUMENTS ARE NOT TO BE PRESENTED PRIOR TO 15 DAYS AFTER SHIPMENT

12、DRAFTSDOCUMENTS MUST BE DRAWN AT TENOR STATED ABOVEAN ADDITIONAL CHARGE MAY BE LEVIED FOR PRESENTATIONS ON OVERDRAWNEXPIRED CREDITS71B DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE THE OPENING BANK ARE FOR BENEFICIARYS ACCOUNT48 PERIOD FOR PRESENTATIONS DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION

13、WITHIN 5 DAYS AFTER BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF THIS CREDIT.49 CONFIRMATION INSTRUCTION: WITHOUT57D ADVISE THROUGH: BANK OF CHINA, GUANGDONG BRANCH. No. 197 DONGFENG ROAD, GUANGZHOU CITY72 BK TO BK INFO: DOCUMENTS TO BE DESPATCHED BY COURIER SERVICE IN ONE LOT TO STANDARD CHARTER

14、ED BANK.BARCELONA BRANCH,1055 WEST GEORGIA STREET,BARCELONA, SPAIN.1、经审核信用证存在的问题如下： 2、回答以下问题（1）这一份信用证是由哪一当事人申请，并由哪一家银行在什么时候开出的？（2）受益人应该在什么时间内，在什么地方向哪一家交单？（3）受益人应该向开证行指定银行提交哪些单据？（按照信用证说明单据的种类和份数）得分评卷人二、根据第一道题中修改后的信用证和补充资料缮制全套交单结汇单据。（60分）补充资料：货物明细商品品名：SWAN BRAND VACUUM FLASK货号数量单价包装方式包装种类毛重净重尺码（S-1362

15、 350ML1200PCSUSD7.0020CTNS8.0kg7.0kg403324.5cmS-1282 500ML2000PCSUSD7.8020CTNS9.0kg8.0kg403330cmS-1282 750ML2400PCSUSD13.0020CTNS14.5kg12.5kg473832.5cm发票号码：GSINV0226 发票日期：2010年4月20日装运船名：CHANGQING 航次：V.118提单号码：COS673549 提单日期：2010-05-31H.S.CODE：96170010REFERENCE NO.：201052109 原产地标准：“P”运输标志由卖方按标准化运输标志设

16、计。1、装箱单装箱单Packing List1.出口商Exporter3.装箱单日期Packing List Date2.进口商Importer4.合同号Contract No.5.信用证号 L/C No.6.发票日期和发票号Invoice Date and No.7.运输标志和集装箱号Shipping marks；Container No.8包装类型及件数；商品编码；商品描述Number and kind of packages；Commodity No.；Commodity description9.毛重kgGross weight10.净重kgNet weight11.体积m3CubeT

17、otal Packages（in words）：12.出口商签章2、商业发票商 业 发 票Commercial Invoice1. Exporter4.Invoice Date and No.5.Contract No.6.L/C No.2. Importer7.Country/region of origin of 8.Trade mode3.Transport details9.Terms of delivery and payment10.Shipping marks：Container No.11Number and kind of packages；Commodity No.；Com

18、modity description12. Quantity13 Unit Price 14. Amount15. Total amount（in figure and word）16.Sign3、普惠制产地证FORM AORIGINAL1Goods consigned from(Exporters business name Andress，country)Reference NoG09442XC24490619GENERALIZED SYSTEM OF PREFERENCESCERTIFICATE OF ORIGIN (Combined Declaration and Certificat

19、e)FORM AIssued in THE PEOPLES REPUBLIC OF CHINA2.Goods consigned to(Consignees name，address，county) (Country)See N0tes overleaf 3Means of transport and route(as far as known)4For official use 5Item number 6Marks and numbers of packages 7Number and type of packages，description of goods8.Origin criter

20、ion(see Notes overleaf)9Gross weight or other quantity 10Number and date of invoices11Certification It is hereby certified，on the basis of control carried out，that the Declaration by the exporter is corrcet Place and date，signature and stamp of certifying authority12. Declaration by the ExporterThe

21、undersigned hereby declares that tIle above detailsand statement are correct；that all the goods were produced in (Country) and that they comply with the origin requireents specmed for these goods in the Generalized System ofPreferences for the goods exported to (Importing Country) P1ace and date，sig

22、natttre 0f authorised signatory4、保险单中 保 财 产 保 险 有 限 公 司The peoples insurance （Property） Company of China, Ltd.发票号码 保险单号次Invoice No. Policy No. 海 洋 货 物 运 输 保 险 单MARINE CARGO TRANSPORTATION INSURANCE POLICY被保险人： Insured: 中保财产保险公司（以下简称本公司）根据被保险人的要求，及其所缴付约定的保险费，按照本保险单承担险别和背面所载条款与下列特别条款承保下列货物运输保险，特签发本保险单

23、。This policy of Insurance witness that The Peoples Insurance （Property） Company of China, Ltd（hereinafter called “The Company”）, at the request of the Insured and in consideration of the agreed premium paid by the Insured, undertakes to insure the under mentioned goods in transportation subject to t

24、he conditions of this Policy as per the Clauses printed overleaf and other special clauses attached hereon.货物标记Marks of Goods保险货物项目Description of Goods包装 单位 数量Packing Unit Quantity保险金额Amount Insured承保险别 Conditions: 总保险金额：Total Amount Insured: 保费 as agreed 载运工具 开航日期 PremiumAS ARRANGED Per conveyance

25、S.S Slg. On or abt 起运港 经 目的港 From VIA To 所保货物，如发生本保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保险单正本（本保险单共有 2份正本）及有关文件。如一份已用于索赔，其余正本则自动失效。In the event of loss or damage which may result in a claim under this Policy, immediate notice must be given to the Companys agent as mentioned hereunder. Claims

26、, if any, one of the Original Policy which has been issued in Original （s） together with the relevant documents shall be surrendered to the Company, if one of the Original Policy has been accomplished, the others to be void.中保财产保险有限公司 THE PEOPLES INSURANCE （PROPERTY） COMPANY OF CHINA, LTD 赔偿地点 Claim

27、 payable at 日期（ ）在 Issuing Date 地址Address: 5、提单1. Shipper B/L No.：中远集装箱运输有限公司COSCO CONTAINER LINESBILL OF LADINGFor Port-to-Port or Combined Transport ShipmentRECEIVED in external apparent good order and condition except as other-Wise noted. The total number of packages or unites stuffed in the cont

28、ainer, The description of the goods and the weights shown in this Bill of Lading are Furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Lading contract. The carrier has Issued the number of Bills of Lading stated below, all of this

29、 tenor and date, one of the original Bills of Lading must be surrendered and endorsed or signed against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms and conditions of this Bill of Lading as if each had perso

30、nally signed this Bill of Lading. See clause 4 on the back of this Bill of Lading (Terms continued on the back Hereof, please read carefully).*Applicable Only When Document Used as a Combined Transport Bill of Lading. ORIGINAL2. Consignee、3. Notify Party4. Pre-carriage by *5. Place of Receipt6. Ocean Vessel Voy. No.7. Port of Loading8. Port of Discharge9. Place of Delivery *10.