信用证实训题目.docx

1、实训4 信用证案例操作1:按照信用证条款填制汇票。FIRST BANGKOK CITY BANK LTD.20 YUKHON 2 ROAD, BANGKOK 10100, THAILANDIRREVOCABLE LETTER OF CREDIT NO. 001/23262DATE: 15 NOV. 2015BENEFICIARY: SHANDONG IMPORT & EXPORT CORP. 62, JIANGXI ROAD, QINGDAO, CHINAADVISING BANK: BANK OF CHINA, QINGDAO BRANCH, QINGDAO, CHINAAPPLICANT:

2、 NAN HENG INTERNATIONAL TRADE CO., 104/4 LARDP RD WNGT BANKAPLBKKAMOUNT: USD6620.00 (SAY US DOLLSAR SIX THOUSAND SIX HUNDRED AND TWENTY-TWO ONLY.) CFR BANGKOKVALID IN: CHINAAVAILABLE: BY NEGOTIATION OF YOUR SIGHT DRAFT DRAWN ON US VALID UNTIL: 15 JAN, 2016TRANSSHIPMENT: PERMITTEDPARTIAL SHIPMENT: PR

3、OHIBITEDLOADING IN CHARGE: QINGDAO, CHINAFOR TRANSPORT TO: BANGKOKLATEST SHIP DATE: 30TH DEC., 2015DESCPT OF GOODS: 900 DOZ. TRI-CIRCLE BRAND BRASS PADLOCKSDOCUMENTS REQUIRED: 以下省略BILL OF EXCHANGEFOR Date:At Sight of THIS SECOND BILL of EXCHANGE（First of the tenor and date being unpaid）Pay to the su

4、m of Drawn underTO： For:案例操作2根据所给信用证缮制相关单证NATIONAL PARIS BANK24 MARSHALL AVE DONCASTER MONTREAL, CANADAWE ISSUE OUR IRREVOCABLE DOCUMENT ARY CREDIT NUMBER: TH2008IN FAVOUR OF: SUZHOU KNITWEAR AND MANUFACTURED GOODS INPORT AND EXPORT TRADE CORPORATION321, ZHOUGSHAN ROAD SUZHOU，CHINA.BY ORDER OF: YI Y

5、ANG TRADING CORPORATION88 MARSHALL AVEDONCASTER VIC 3108CANADAFOR AN AMOUNT OF USD 89 705.50DATE OF EXPIRY: 15NOV08PALCE: IN BENEFICIARYS COUNRTYAVAILABLE WITH ANY BANKBY NEGOTIATION OF BENEFICIARYS DRAFT DRAWN ON US AT SIGHT IN MONTREALTHIS CREDIT IS TRANSFERABLEAGAINST DELIVERY OF THE FOLLOWING DO

6、CUMENTS+COMMERCIAL INVOICES IN 5 COPIES+CANADA CUSTOMS INVOICES IN 6 COPIES+FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110 PERCENT OF INVOICE VALUE COVERING ALL RESKS+FULL SET OF ORIGINAL MARINE BILLS OF LADING CLEAN ON BOARD PLUS 2 NON-NEGOTIABLE COPIES MADE OUR OR EN

7、DORSED TO ORDER OF NATIONAL PARIS BANK 24 MARSHALL VEDONCASTER MONTREAL,CANADA.+SPECIFICATION LIST OF WEIGHTS AND MEASURESIN 4 COPIES COVERING SHIPMENT OF COTTON TEATOWELS AS PER S/C ST303. FOR 1-300 SIZE 10 INCHES * 10 INCHES 16000 DOZ. AT USD 1.31/DOZ. 301-600 SIZE 20 INCHES 6000 DOZ. AT USD 2.51/

8、DOZ. AND 601-900 SIZE 30 INCHES * 30 INCHES 11350 DOZ. AT USD 4.73/DOZ.CIF MONTREALFROM CHINESE PORT TO MONTREAL PORTNOT LETER THAN 31, OCT.08PARTIAL SHIPMENTS: ALLOWEDTRANSHIPMENT: ALLOWEDSPECIAL INSTRUCTIONS+ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OF BENEFICIARY+IN CASE OF PRESEN

9、TATION OF DOCUMENTS WITH DISCREPANCY (IES) A CHARGE OF USD 55.00THIS CREDIT IS SUBJECT TO UCP FOR DOCUMENTARY CREDITS 1993 RECISION ICC PUBLICATION 500 AND IS THE OPERATIVE INSTRUMENT.BILL OF EXCHANGEFOR Date:At Sight of THIS SECOND BILL of EXCHANGE（First of the tenor and date being unpaid）Pay to th

10、e sum of Drawn underTO： For:案例操作3. 根据所给合同审核信用证 1.销售合同条款The seller：China National Cereals, Oils & Foodstuffs CorporationThe buyer：Hong Kong Food Company, VancouverName of Commodity： Great Wall Brand Strawberry JamSpecification：340 gram each tinQuantity：50000 tinsUnite Price：CAN$ 2.50 PER TIN CFRC3% V

11、ANCOUVERTotal Amount：CAN$ 125,000 Shipment：Shipment from china port to Vancouver during Nov.2013,partial shipments are allowed and transshipment is allowed.Payment：Irrevocable L/C at sight, Documents must be presented within 15 days after date of issuance of the bills of lading but within the validi

12、ty of the credit.2.信用证 COMMECIAL BANK OF VANCOUVERTO: China National Cereals DATE: Oct.5, 2013Oils & Foodstuffs CorporationBeijing, ChinaAdvised Through Bank of China, Beijing NO.BOC 13/10/03 IRREVOCABLE DOCUMENTARY LETTER OF CREDIT Dear Sirs:We open this by order of Hong Kong Food Company, Vancouve

13、r for a sum not exceeding CAN$120,000(SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONLY) available by drafts drawn on us at sight accompanied by the following documents:Full set of clean on board bill of lading made out to order and blank endorsed, marked “Freight Collect” dated not later th

14、an November 30, 2013 and notify applicant.Signed commercial invoice in quintuplicate.Canadian customs invoice in quintuplicate.Insurance policies (or certificates) in duplicate covering marine All Risks and war risks subject to PICC date Jan.1st,1981.Evidencing shipment from China port to Montreal,

15、Canada of the following goods: 5000 tins of 430 grams of Great Wall Strawberry Jam, at CAN$2.50 per tin CFRC3% Vancouver, details as per your S/C No.94/8712Partial shipments are not allowed.Transshipment is allowed.This Credit expires on November 30, 2013 for negotiation in China请根据上述两份材料，找出信用证与合同的八

16、点不符点.案例操作4. 按合同修改信用证浙江永康剑鼓手工具进出口有限公司ZHEJIANG YK GG HAND TOOLS IMP/EXP CO., LTD. 296 HUAYANG ROAD, YONGKANG CITY ZHEJIANG, CHINA销售确认书SALES CONFIRMATIONTo:SAYID TOOL ENTERPRISES753 TARRAGONA ROADDURBAN SOUTH AFRICAS/C No.:YKGG12060909 JUNE 2012YONGKANG, CHINADate:Place:Dear Sirs:We hereby confirm havi

17、ng sold to you the following goods on terms and conditions as specified below:Description of Goods and PackingQuantityUnit PriceTotal AmountHAND TOOLSCIFC5 DURBAN10PCS COMBINATION SPANNER1200SETSUSD11.00USD13200.0012PCS DOUBLE OFFSET RING SPANNER1000SETSUSD12.50USD12500.002200SETSUSD25700.00LESS 5%C

18、OMM. USD1285.00PACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL INCIFUSD24415.001*20 FCL.Total Amount in words:SAY U. S. DOLLARS TWENTY FOUR THOUSAND FOUR HUNDRED ANDFIFTEEN ONLY.Port of loading:NINGBO / SHANGHAIPort of discharge:DURBAN, SOUTH AFRICATime of Shipment:ON OR BEFORE 16 JULY 2012Partial:NOT

19、 ALLOWEDTransshipment:ALLOWEDInsurance:TO BE EFFECTED BY THE SELLER FOR 110 PCT OF THE INVOICE VALUE COVERING ALL RISKS AND WAR RISK AS PER ICC(A) DATED 01/01/2009Terms of Payment:BY CONFIRMED AND IRREVOCABLE LETTER OF CREDIT IN FAVOUR OF THE SELLER TO BE AVAILABLE BY SIGHT DRAFTS AND TO BE OPENED A

20、ND REACH CHINA ON OR BEFORE 13 JUN. 2012REMAINING VALID FORNEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE TIME OF SHIPMENTInspection:INSPECTED BY CIQShipping Marks:AS PER SELLERS OPTIONDocuments required:MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATEFULL SET CLEAN ON BOARD BILL OF LADING MADE

21、OUT TO ORDER ANDBLANK ENDOURSED NOTIFY THE BUYERINSURANCE POLICY IN DUPLICATEINSPECTION CERTIFICATE ISSUED BY CIQPACKING LIST IN TRIPLICATECERTIFICATE OF ORIGINThe Seller:The Buyer:Zhejiang YK GG Hand Tool I/E Co., Ltd.Sayid Tool Enterprises李四Mohamed Sayid2.进口国开来的有错误的信用证ISSUING BANK: NATIONAL BANK O

22、F SOUTH AFRICA, DURBANADVISING BANK: BANK OF CHINA, ZHEJIANG BRANCHSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: NBB12-06-287 DATE OF ISSUE 31C: 120612EXPIRY *31D: DATE 120716 PLACE AT DURBANAPPLICANT *50: SAYID TOOL ENTERPRISES753 TARRAGONA ROADDURBAN SOUTH

23、 AFRICA BENEFICIARY *59: ZHENJIANG YK GG HAND TOOL I/E CO., LTD.269 HUAYANG ROAD ZHEJIANG CHINAAMOUNT *32B: CURRENCY USD AMOUNT 25700.00AVAILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT 42C: AT SIGHT FOR FULL INVOICE VALUEDRAWEE 42D: NATIONAL BANK OF SOUTH AFRICADURBAN PARTIAL SHIPMENT 43P: NOT

24、 ALLOWEDTRANSSHIPMENT 43T: ALLOWED PORT OF LOADING 44E: NINGBO / SHANGHAIPORT OF DISCHARGE 44F: DURBAN SOUTH AFRICALATEST DATE OF SHIP 44C: 120716DESCRIPTION OF GOODS 45A: HAND TOOLS AS PER S/C NO. YKGG120906CIFC5 DURBAN10PCS COMBINATION SPANNER 1200SETS, USD11.00PER SET12PCS DOUBLE OFFSET RING SPAN

25、NER 1000SETS, USD12.50 PER SETPACKING: IN ONE CARTON OF 20 SETS EACH, TOTAL INONE 20 FEET FULL CONTAINER LOAD.DOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE IN THREE COPIES +FULL SET CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER MARKED FREIGHT COLLECT NOTIFY APPLICANT+PACKING LIST IN THRE

26、E COPIES+CERTIFICATE OF ORIGIN GSP FORM A IN ONE COPIES + INSPECTION CERTIFICATE FOR QUALITY ISSUED BY ENTRY-EXIT INSPECTION AND QUARANTINE OF THE PEOPLES REPUBLIC OF CHINA+BENEFICIARYS CERTIFICATE STATING THAT EACH COPY OF INVOICE, BILL OF LADING AND PACKING LIST HAVE BEEN SENT TO APPLICANT IMMEDIA

27、TELY AFTER SHIPMENTADDITIONAL COND. 47A:+DOCUMENTS PRESENTED WITH DISCREPANCY WHETHER INDICATED OR FOUND IS SUBJECT TO A HANDLING FEE OF USD50.00 WHICH IS PAYABLE BY THE BENEFICIARY AND WILL BE DEDUCTED FROM PROCEEDS UPON NEGOTIATION+THIS CREDIT IS SUBJECT TO THE U. C. P. FOR DOCUMENTARY CREDITS (20

28、07 REVISION) ICC PUBLICATION NO 600 DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE SOUTH AFRICA ARE FOR ACCOUNT OF THE BENEFICIARY PRESENTATION PERIOD 48: WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT CONFIRMATION *49: WITHOUTINSTRUCTION 78: ON RECEIPT OF DOCUMENTS IN ORDER AT OUR COUNTER, WE SHALL REMIT IN ACCORDANCE WITH THE NEGOTIATING BANKS INSTRUCTION IN THE SAME CURRENCY OF THE CREDIT SEND. TO REC. INFO. 72: DOCUMENTS TO BE DISP