题目名称 基本要求 下载模板 相关说明 信用证审核 根据提供的外销合同对信用证进行审核并提出改证要求 信用证审核结果 世格公司与加拿大NEO公司达成交易后，2009年4月8日，世格公司收到NEO公司通过加拿大皇家银行开来的编号为09/0501-FCT的信开本信用证。试根据SHDS09027出口合同对信用证进行审核，指出信用证存在的问题并提出具体的改证要求。 销售合同
SALES CONTRACT
卖方
SELLER: 买方 BUYER:
DESUN TRADING CO.,LTD.
29TH FLOOR KINGSTAR MANSION, 623JINLIN RD., SHANGHAI CHINA
NEO GENERAL TRADING CO.
#362 JALAN STREET, TORONTO, CANADA
编号NO.: 日期DATE:
地点SIGNED IN:
SHDS09027 APR.03, 2009 SHANGHAI
买卖双方同意以下条款达成交易：
This contract Is made by and agreed between the BUYER and SELLER , in accordance with the terms and conditions stipulated below.
1. 品名及规格 Commodity & Specification CHINESE CERAMIC DINNERWARE DS1511 30-Piece Dinnerware and Tea Set DS2201 20-Piece Dinnerware Set DS4504 45-Piece Dinnerware Set DS5120 95-Piece Dinnerware Set Total: 允许 With
10%
2. 数量 Quantity 542SETS 800SETS 443SETS 254SETS 2039SETS 3. 单价及价格条款 Unit Price & Trade Terms USD23.50 USD20.40 USD23.20 USD30.10 4. 金额 Amount CIFC5 TORONTO 12737.00 16320.00 10277.60 7645.40 46980.00 溢短装，由卖方决定
More or less of shipment allowed at the sellers’ option
SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.
5. 总值
Total Value
6. 包装
Packing 7. 唛头
Shipping Marks
DS2201 IN CARTONS OF 2 SETS EACH AND DS1151, DS4505 AND DS5120 TO BE PACKED IN CARTONS OF 1 SET EACH ONLY. TOTAL: 1639 CARTONS.
AT BUYER'S OPTION.
8. 装运期及运输方式 TO BE EFFECTED BEFORE THE END OF APRIL 2009 WITH
Time of Shipment & means of Transportation PARTIAL SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED. 9. 装运港及目的地 FROM: SHANGHAI
Port of Loading & Destination TO: TORONTO
10. 保险 THE SELLER SHALL COVER INSURANCE AGAINST WPA AND CLASH & BREAKAGE & WAR
Insurance RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981.
11. 付款方式 THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE BEFORE APRIL 10, 2009
Terms of Payment VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMEDNT.
12. 备注
Remarks
The Buyer The Seller
NEO GENERAL TRADING CO.
(signature)
DESUN TRADING CO.,LTD.
(signature)
THE ROYAL BANK OF CANADA
BRITISH COLUMBIA INTERNATION CENTRE
1055 WEST GEORGIA STREET, VANCOUVER, B.C. V6E 3P3
CANADA
□CONFIRMATION OF TELEX/CABLE PER-ADVISED TELEX NO. 4720688 CA IRREVOCABLE CREDIT DOCUMENTARY CREDIT NUMBER: 09/0501-FCT APPLICANT: NEO GENERAL TRADING CO. #362 JALAN STREET, TORONTO, CANADA DATE: APR 8, 2009 PLACE: VANCOUVER ADVISING BANK'S REF. NO. ADVISING BANK: SHANGHAI A J FINANCE CORPORATION 59 HONGKONG ROAD SHANGHAI 200002, CHINA BENEFICIARY: AMOUNT: DESUN TRADING CO.,LTD. USD46,980.00 29TH FLOOR KINGSTAR MANSION, (US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY) 623JINLIN RD., SHANGHAI CHINA EXPIRY DATE: MAY 15, 2009 FOR NEGOTIATION IN APPLICANT COUNTRY GENTLEMEN: WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS AVAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMENTS: + SIGNED COMMERCIAL INVOICE AND 3 COPIES. + PACKING LIST AND 3 COPIES, SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM. + ORIGINAL CERTIFICATE OF ORIGIN AND 3 COPIES ISSUED BY THE CHAMBER OF COMMERCE. + FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING MARKED “FREIGHT PREPAID” CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO. 77009910. + INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT CIF OF INVOICE VALUE COVERING: INSURANCE CARGO CLAUSES(A) AS PER I.C.C. DATED 1/1/1982. + BENEFICIARY’S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAS BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT. COVERING SHIPMENT PF: 4 ITEMS TERMS OF CHINESE CERAMIC DINNERWARE INCLUDING: DS1511 30-PIECE DINNERWARE AND TEA SET, 544ETS DS2201 20-PIECE DINNERWARE SET, 800SETS, DS4504 45-PIECE DINNERWARE SET, 443SETS DS5120 95-PIECE DINNERWARE SET, 245SETS DETAILS IN ACCORDANCE WITH SALES CONTRACT SHDS09027 DATED APR. 3, 2009. [ ]FOB / [ ]CFR / [X] CIF/ [ ]FAX TORONTO CANADA. SHIPMENT FROM SHANGHAI TO VANCOUVER LATEST APRIL 30,2009 PARTIAL SHIPMENTS PROHIBITED TRANSSHIPMENT PROHIBITED DRAFTS TO BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS FROM BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF CREDIT. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, BY AIRMAIL, UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTION. SPECIAL INSTRUCTION: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OF BENEFICIARY. + ALL GOODS MUST BE SHIPPED IN FOUR 20'CY TO CY CONTAINER AND B/L SHOWING THE SAME. + THE VALUE OF FREIGHT PREP AID HAS TO BE SHOWN ON BILLS OF LADING. + DOCUMENTS WHICH FAIL TO COMPLY WITH THE TERMS AND CONDITIONS IN THE LETTER OF CREDIT SUBJECT TO A SPECIAL DISCREPANCY HANDLING FEE OF US$35.00 TO BE DEDUCTED FROM ANY PROCEEDS. DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT AND BEAR ITS NUMBER; THE AMOUNTS ARE TO BE ENDORSED ON THE REVERSE HERE OF BY NEG. BANK. WE HEREBY AGREE WITH THE DRAWERS, ENDORSERS AND FIDE HOLDER THAT ALL DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS OF THIS CREDIT SHALL BE DULY HONORED UPON PRESENTATION. THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION) BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600. Yours Very Truly, David Jone AUTHORIZED SIGNATURE Joanne Hsan AUTHORIZED SIGNATURE
信用证审核结果
信用证号 09/0501-FCT 合 同 号 SHDS09027 审证结果 1. 信用证大小写金额不一致，大写金额错误(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金额(USD46980)，应为USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是USD46918。 2. 信用证在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY)，易产生逾期，且与合同要求不符，应改在国内到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。 3. 加减保率为30%( FOR 130 PERCENT OF INVOICE VALUE)，高于合同规定的10%，应改为(FOR 110 PERCENT OF INVOICE VALUE)。 4. 合同要求投保的为“中国海洋运输货物保险条款”，而信用证投保的为“伦敦协会货物保险条款“A，适用的条款有误，应当根据合同规定投保。 5. 证明装运货物数量与合同有出入，证中规定DS1151 544SETS、DS5120 245SETS，而合同中为DS1151 542SETS、DS5120 254SETS。 6. 目的港与合同不符。应为多伦多而(TORONTO)不是温哥华(VANCOUVER)。 7. 合同明确规定允许转运和分批装运，但信用证中禁止。
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