信用证审核练习

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案 例:

2007年10月31日上海新龙股份有限公司收到创鸿(香港)有限公司通过香港南洋商业银行开来的编号为L8959344的信用证,请根据双方签订的合同(CONTRACT NO:GL0082)对信用证进行审核,指出信用证存在的问题并作出修改。

合 同

CONTRACT

ORIGINAL THE SELLER: SHANGHAI NEW DRAGON CO. , LTD. CONTRACT NO: GL0082

27 CHUNGSHAN ROAD E, 1. SHANGHAI, CHINA DATE:Oct.5,2007 TELEPHONE: 86-21-63218467 FAX: 86-21-63291267 PLACE: SHANGHAI

THE BUYER: SUPERB AIM (HONG KONG) LTD. ,

RM.504 FUNGLEE COMM BLDG. 6-8A PRATT AVE., TSIMSHATSUI, KOWLOON, HONG KONG

THE BUYER AND SELLER HAVE AGREE TO CONCLUDE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW:

1. COMMODITY & SPECIFICATION 2.QUANTITY 3.UNIT PRICE 4.AMOUNT PACKING & SHIPPING MARK (PCS.) 80% COTTON 20% POLYESTER LADIES KNIT JACKET CIF H.K. ART.NO.49394 (014428) 600 US $14.25 USD 8550.00 ART.NO 49393 (014428) 600 US $14.25 USD 8550.00 ART.NO.55306 (014429) 600 US $14.25 USD 8550.00 REMARKS:1)EACH IN PLASTIC BAGS, 24 BAGS TO A TOTAL: USD 25,650.00 CARTON TOTAL 75 CARTONS 2) SHIPPING MARK : SUPERB H.K. NO.1-75 MADE IN CHINA 精品资料 TOTAL VALUE: SAY US DOLLARS TWENTY-FIVE THOUSAND SIX HUNDRED AND FIFTY ONLY. ______________________________________________________________________________________________________________

TIME OF SHIPMENT: Within 45 days of receipt of letter of credit and not later than the month of Dec. 2007 with partial shipments and transshipment allowed. PORT OF LOADING & DESTINATION: FROM SHANGHAI TO HONG KONG

TERMS OF PAYMENT: By 100% Confirmed Irrevocable Sight Letter of Credit opened by the buyer to

reach the Seller not later than Oct.31th.2007 and to be available for negotiation in China until the 15th day after the date of shipment. In case of late arrival of the L/C, the Seller shall not be liable for any delay in shipment and shall have the right to rescind the contract and or claim for damages.

INSURANCE: To be effected by the seller for 110% of the CIF invoice value covering ALL RISKS

AND WAR RISK as per China Insurance Clauses.

TERMS OF SHIPMENT: To be governed by “INCOTERMS 2000”. For transactions

concluded on CIF terms, all surcharges including port

精品资料

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congestion surcharges, etc. levied by the shipping company ,in addition to freight, shall be for the Buyer’s account..

The Buyer: The Seller

SUPERB AIM (HONG KONG) LTD., SHANGHAI NEW DRAGON CO. , LTD.

国外来证:

07OCT20 14:57:32 LOGICAL TERMINAL POO5

MT:S700 ISSUE OF DOCUMENTARY CREDIT PAGE 00001

FUNC SWPR3 UMR 00182387

APPLICATIONG HEADER 0700 1547 970225 SAIB H.K.JTC×××3846 992024 001015 1447

? NANYANG COMMERCIAL BANK LTD. ? HONGKONG

USER HEADER SERVICE CODE 103: BANK PRIORITY 113: MSG USER REF 108:

INFO.FROMC1 115:

精品资料

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