外贸单证实务教案04

外贸单证实务教案04 2013年 月 日 节次2 周次 授课时间 信用证的认识 授课 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 目 知识目标 1、审核信用证的方法和技巧; 2、改证与否的依据和理由; 教学目标 能力目标 1、能对国外开来的信用证根据贸易 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 和国际贸易惯例进行审 核; 2、能根据信用证的审核结果，决定是否修改信用证; 教学重点: 催证的途径、催证函的编写 教学重点 与难点 教学难点: 催证函的编写 授课方式 理论讲授、 案例 全员育人导师制案例信息技术应用案例心得信息技术教学案例综合实践活动案例我余额宝案例 讨论、视频观摩、启发式教学 作业 拓展阅读、课后思考题、实训作业 授课进程 组织教学: 复习:信用证的相关 内容 财务内部控制制度的内容财务内部控制制度的内容人员招聘与配置的内容项目成本控制的内容消防安全演练内容 新授: 1、 审证的依据 2、 审证的步骤 3、 审证的重点 案例导入: 2010年6月15日下午，广西梧州市神光进出口有限公司收到了梧州中国银行的信用证通知书，派实习单证员谭雅梅小姐前往梧州中国银行，在缴纳了人民币300元通知费后，领回加拿大FIREBIRD TRADING CO.LTD.通过其银行开来的一份信用证，当天就对照销售确认书，审查了国外开来的信用证。 BANK OF CHINA, WUZHOU BRANCH 信 用 证 通 知 书 1, XINXING YI ROAD NOTIFICATION OF DOCUMENTARY CREDIT TELEX:488008888 日期:2010-06-15 TO致: WHEN CORRESPONDING GUANGXI WUZHOU SENGONG I/E CO. LTD. PLEASE QUOTE OURREF.NO.201098 ISSUING BANK 开证行 TRANSMITTED/TRANSTER TO US NORTHEAST AMERICA BANK OF CANADA THROUGH转递行/转让行 REF.NO. 偿付 行 L/C NO.信用证号 L/C NO DATED 开证行日L/C TTL AMT总金额 EPIRY PLACE 2010FTCL06-1401 期 USD657,000.00 有效地 LOCAL 2010-06-14 EXPIRY DATE 有效期 TENOR期限 CHARGE 未付费用 CHARGE BY费用2010—07--30 SIGHT RMB00.00 承担人 RECEIVED VIA修改方式 AVAILABLE 修改是否生TEST/SIGN 修改印压 CONFIRM 我行SWIFT 效 是否相符 是否保兑修改 VALID YES NO DEAR SIR， 迳启者: WE HAVE PLEASURE IN ADVISING YOU THAT WE HAVE RECEIVED FROM NORTHEAST AMERICA BANK OF CANADA A(N) LETTER OF CREDIT ,CONTENTS OF WHICH ARE AS PER ATTACHED SHEET(S).THIS ADVICE AND THE ATTACHED SHEEET(S) MUST ACCOMPANY THE RELATIVE DOCUMENTS PRESENTED FOR NOGOTIATION. 兹通知贵司，我行收自上述银行信用证一份，现随附通知，贵司交单时，须将本通知及信用证一并提示。 REMARKS 备注: (X)此通知不构成我行对此信用证之保兑及其他责任。 ()此证系简电证实书。 ()此证印鉴、密押未核符，我行已对外查询待复。 ()此证项下费用由贵司承担。 ()此证尚未生效。 THIS L/C CONSISTS OF 2 SHEET(S)，INCLUDING THE COVERING LETTER AND ATTACHMENTS. 本证改连同面函及附件共2 纸。IF YOU FIND ANY TERMS AND CONDITIONS IN THE L/C WHICH YOU ARE UNABLE TO COMPLY WITH AND OR ANY ERROR(S)，IT IS SUGGESTED THAT YOU CONTACT APPLICANT DIRECTLY FOR NECESSARY AMENDMENT(S) SO AS TO AVOID ANY DIFFCULTIES WHICH MAY ARISE WHEN DOCUMENTS ARE PRESENTED. 如本证有无法办到的条款和或错误，请径与开证人联系，进行必要的修改以排除交单时可能发生的问题。 THIS L/C IS ADVISED SUBJECT TO ICC PUBLICATION NO.600. 本信用证之通知系遵循国际商会跟单信用证统一惯例第600号出版物办理。 YOURS FAITHFULLY, FOR BANK OF CHINA 图表 1-1 信用证通知书样本 销售确认书如下: SALES CONFIRMATION No.: MHT201006E01 Date: April 26, 2010 Place: Guangzhou The Seller:GUANGXI WUZHOU SENGONG IMPORT AND EXPORT CO. LTD. Add: 20, EAST Xinxing Road, Wuzhou, Guangxi, P.R.C. Tel: 0086—774 3820 5638 Fax: 0086-774—3820 7891 E-Mail: sengong@163.com Web-site: www.sengong.cn =============================================================================== The Buyer: FIREBIRD TRADING CO. LTD. (CANADA) Add: 350, Brightway Avenue, British Colombia Tel: 001-503 362 2603 Fax: 001-503 362 2605 E-Mail: bobt@firebird.bc.ca Web-site: www.firebird.ca ============================================================================== This sales confirmation is made by and between the buyer and the seller, whereby the buyer agrees to buy and the seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below. Name of Commodity Quantity Unit Price Total Amount Manganese dioxide 150 M/T USD4500.00/MT USD675,000.00 powder (?5% at the seller’CIF Montreal s option) 1. Way of packing: In plastic woven bags of about 50 kgs net each, 40 bags to a wooden pallet. 2. Time of shipment: In June and July 2010. 3. Insurance: To be covered by the seller for 110% of invoice value against W.P.A. as per C.I.C. clause. 4. Payment Terms: 100% by irrevocable Letter of Credit at sight. The relevant L/C shall be opened 15 days after signing the sales confirmation and shall reach the seller by the end of May, 2010. 5.Specification: MnO: 85% min. 2 Fe: 5% max. AIO:4% max. 23 SiO: 10% max. 2 HO: 4% max. 2 Fineness: 400 mesh 90% min.passing through. 6. Loading Port: Guangzhou/Wuzhou 7. Destination: Montreal 8. Remarks: Please countersign and return one copy of this confirmation for our file. Buyer’s Signature : Seller’s Signature ROB SMIITH LI BIAOBIAO (deputy manager ) (managing director) 图表1-2 软锰粉 国外来证如下: --------------------------------------MESSAGE HEADER--------------------------- SWIFT INPUT: FIN 700 ISSUE OF A DOCUMENTARY CREDIT SENDER : TACBTWTP022 NORTHEAST AMERICA BANK OF CANADA RECEIVER : BKCHCNBJ45RC BANK OF CHINA WUZHOU BRANCH -------------------------------------MESSAGE TEXT----------------------------- 27: SEQUENCE OF TOTAL 1/1 40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER 2010FTCL06-1401 31C: DATE OF ISSUE 10-06-14 40E: APPLICABLE RULES UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY 10-07-30 IN BENEFICIARY’S COUNTRY 50: APPLICANT FIREBIRD TRADING CO. LTD. (CANADA) 350, BRIGHTWAY AVENUE, BRITISH COLOMBIA TEL: 001-503 362 2603 FAX: 001-503 362 2605 59: BENEFICIARY – NAME & ADDRESS GUANGXI WUZHOU SENGONG I/E CO. LTD. 20, EAST XINXING ROAD, WUZHOU, GUANGXI, P.R.C. TEL: 0086—774 3820 5638 FAX: 0086-774—3820 7891 32B: CURRENCY CODE, AMOUNT CURRENCY: USD (US DOLLAR) AMOUNT: # USD657,000.00 # 41D: AVAILABLE WITH„BY„ NAME & ADDR ANY BANK IN BENEFICIARY’S COUNTRY BY NEGOTIATION 42C: DRAFTS AT„ SIGHT FOR 100% OF INVOICE VALUE 42A: DRAWEE –NORTHEAST AMERICA BANK OF CANADA. 43P: PARTIAL SHIPMENTS ALLOWED 43T: TRANSHIPMENT ALLOWED 44E: PORT OF LOADING GUANGZHOU CHINA 44F: PORT OF DISCHARGE MONTREAL, CANADA 44C: LATEST DATE OF SHIPMENT 10-07-15 45A: DESCRIPTION OF GOODS &/OR SERVICES 150 M/T OF MANGANESE DIOXIDE POWDER MNO: 86% MIN, FE: 5% MAX. ALO:4% MAX. SIO: 10% MAX. 2232 HO:4% MAX. , FINENESS: 400 MESH 90% MIN. 2 UNIT PRICE: USD4500/MT CIFC3% MONTREAL, CANADA PACKED IN TWO-PLY PLASTIC WOVEN BAGS OF 50 KGS NET EACH,40 BAGS TO A WOODEN PALLET. AS PER SALES CONFIRMATION NO.MHT201006E01 46A: DOCUMENTS REQUIRED + SIGNED COMMERCIAL INVOICE IN THREE COPIES. + FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING IN TWO ORIGINALS AND 3 COPIES， MADE OUT TO ORDER OF NORTHEAST AMERICA BANK OF CANADA AND NOTIFY APPLICANT EVIDENCING SHIPMENT FROM GUANGZHOU TO MONTREAL. + INSPECTION CERTIFICATE OF QUALITY AND WEIGHT IN DUPLICATE. + PACKING LIST IN THREE COPIES. + G.S.P. FORM A ISSUED BY CORRESPONDING AUTHORITY IN DUPLICATE. + INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK WITH CLAIMS PAYALBE AT THE DFESTINATION WITH THE SAME CURRENCY OF DRAFT AGAINST ALL RISKS AND WAR RISK OF C.I.C. FOR 110% PCT OF INVOICE VALUE. + BENEFICARY’S CERTIFICATE CERTIFYING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT BY EMS WITHIN 7 DAYS AFTER SHIPMENT HAS BEEN EFFECTED. 47A: ADDITIONAL CONDITIONS + ALL DOCUMENTS AND DRAFT(S) MUST BEAR THIS CREDIT NUMBER. + SHIPMENT DATE PRIOR TO L/C’S ISSUING DATE IS PROHIBITED. + 5 PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE. + IF DOCUMENTS PRESENTED UNDER THIS L/C ARE FOUND TO BE DISCREPANT, WE SHALL GIVE ITS NOTICE OF REFUSAL AND SHALL HOLD DOCUMENTS AT YOUR DISPOSAL SUBJECT TO THE FOLLOWING CONDITION:“IF WE HAVE NOT RECEIVED YOUR DISPOSAL INSTRUCTIONS FOR THE DISCRPANT DOCUMENTS PRIOR TO RECEIPT OF THE APPLICANT’S WAIVER OF DISCREPANCIES,WE WILL RELEASE DOCUMENTS TO APPLICANT WITHOUT NOTICE TO YOU.” 71B: CHARGES ALL BANKING CHARGES OUTSIDE CANADA, IF ANY,ARE FOR ACCOUNT OF BENEFICIARY 48: PERIOD FOR PRESENTATION DOCUMENTS PRESENTED WITHIN 15 DAYS AFTER SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 49: CONFIRMATION INSTRUCTIONS WITHOUT 78: INSTR TO PAYG/ACCPTG/NGGOTG BANK 1. ALL DOCUMENTS MUST BE SENT TO US IN ONE LOT, OUR ADDRESS: NORTHEAST AMERICA BANK OF CANADA, 238 #, BEIXALU, GM, MONTREAL, CANADA. 2. A DISCREPANCY FEE OF USD60.00 SHOULD BE DEDUCTED FROM NEGOTIATION AMOUNT FOR EACH PRESENTATION IF DOCUMENTS DO NOT COMPLY WITH L/C TERMS AND CONDITIONS. 3. ONE COPY OF BILL OF LADING AND COMMERCIAL INVOICE IS REQUIRED FOR ISSUING BANK’S FILE. USD10.00 WILL BE CHARGED IF THESE COPIES ARE NOT PRESENTED. 4. UPON RECEIPT OF DOCUMENTS ALONG WITH DRAFT(S) STRICTLY COMPLYING WITH TERMS AND CONDITIONS OF THIS CREDIT, WE WILL REMIT PROCEEDS LESS OUR HANDLING CHARGES TO YOU AS INSTRUCTED. 57D: ‘ADVISE THROUGH’ BANK BANK OF CHINA WUZHOU BRANCH 72: SENDER TO RECEIVER INFORMATION PLS RELEASE THE L/C UPON RECEIPT OF ADVISING FEES. END OF MESSAGE 经对照销售确认书审核信用证，发现该开来的信用证存在如下错误: 1. 受益人名称有误，应该写成GUANGXI WUZHOU SENGONG IMPORT AND EXPORT CO. 而 不是GUANGXI WUZHOU SENGONG I./E CO.; 2. 单价有误，应该是USD4500/MT CIF MONTREAL, CANADA 而不是USD4500/MT CIFC3% MONTREAL, CANADA; 3. 信用证总金额有误，应该是USD675,000.00而不是USD657,000.00; 4. 货物规格应该是MNO: 85% MIN. 而不是MNO: 86% MIN; 22 5. 包装袋应该是PLASTIC BAGS 而不是TWO-PLY PLASTIC BAGS. 6. 包装条款中，每包重量前应有ABOUT字样. 7. 关于保险，合同只要求投保W.P.A.,而信用证要求投保一切险和战争险。 8. 最晚装船期应为2010年7月31日。 讨论小结: 通过案例分析，了解审证的步骤及方法 基本部分: 【情境导入】 2010年6月15日下午，广西梧州市神光进出口有限公司派实习单证员谭雅梅小姐前往梧州中国银行，在缴纳了人民币300元通知费后，领回加拿大FIREBIRD TRADING CO.LTD.通过其银行开来的一份信用证，当天对照销售确认书等资料，认真细致地审查了国外开来的信用证。 第一步 学生学 一、审证含义 审证是指对国外进口人通过银行开来的信用证进行全面审查。凡我们接受的信用证，必须符合我国的对外政策，有利于对外贸易的进行，有利于安全收汇。 二、审证必要性 信用证内容本来应该与合同条款一致。在实际工作中，由于种种原因，如工作的疏忽、电文传递的错误、贸易习惯的不同、市场行情的变化或进口商故意用开证的主动权加列不利于卖方的条款等，往往会使得开立的信用证条款与合同规定不符，给卖方履行合同、安全收汇带来隐患。对此，通知行及出口商必须提高警惕，共同做好对国外来证的审核。 三、审证依据 1、进出口合同。 合同是信用证的基础，信用证是依据合同开立的。信用证的条款应该与合同的规定相一致。否则，卖方有权要求买方修改信用证条款，直到符合合同规定为止。 2、《跟单信用证统一惯例》。 此惯例虽非国际公约，亦非国际成文法，对信用证当事人不具有法律约束力。但该惯例在国际上已被大多数国家和地区的银行公会承认和采用，具有普遍性，世界上的大部分银行开出的信用证都声明接受它的约束，在实际业务中应依照办理。 3、业务实际情况。 对于合同中没有规定，又无法根据《跟单信用证统一惯例》来确定是否可以接受的条款，可以根据业务实际情况而定，主要包括信用证条款对安全收汇的影响程度、进出口法律法规的规定、买卖双方的贸易习惯等。 四、审证步骤 第一步: 熟悉外贸合同各条款内容 第二步:对照合同条款，按照可操作原则，逐一审查信用证条款 第三步: 将合同与信用证对比，核实信用证有无漏开条款 第四步: 列出信用证中与合同不符的条款 第二步 教师教 一、审证重点 审查信用证的内容包括信用证的种类、货物名称、规格、包装、唛头、数量、合同号、单价、金额、装运期、有效期时间与地点、溢短装条款、佣金、折扣以及特殊条款和限制性条款等。 审核信用证是通知行与出口人的共同责任，但各有侧重。通知行重点审核开证行的政治背景、资信能力、付款责任、索汇路线及信用证的真伪等。出口人则着重审查信用证的内容与买卖合同是否一致，哪个条款能履行，哪个条款不能履行。 审证时，出口人审证必须全面、细致地对证中文字，不管是打印的、手写的、缮打的、盖章的、正面、反面、犄角、旮旯以及面函、附件等均应全面审查，避免发生遗漏。对信用证电开本和证实书也应全面核对。对模棱两可的字句、模糊不清的字体，均应向国外提出询问，取得确认。 (一)银行审证重点 1、从政策上审核 按照《UCP600》的规定，通知行有合理审慎地审查信用证的义务。通知行要审查来证各项内容是否符合我国的方针政策以及是否带有歧视性内容。有则须根据不同情况向开证行交涉。来证国家或货运目的港是否属于我国不与之往来的国家。来证国家必须是与我国有经济来往的国家和地区，拒绝接受与我国无来往关系的国家与地区的来证。来证的内容应符合我国方针政策，审查有无带有诬蔑、歧视性的内容或不友好的词句，如有意制造两个中国、沿用旧国名等。 2、对开证行的审核 为了保证安全收汇，主要对开证行所在国家的政治经济状况、开证行的资信、经营作风等进行审查。对于资信欠佳的银行应酌情采取适当的保全措施。通知行还要审查来证的密押(Test Key)。审证时候，通知银行通常会在对出口人不利的条款上用红笔做上标记以提醒出口人。 3、对开证行付款责任的审核 信用证要有开证行保证付款的文句。 4、检查信用证通知方式是否安全、可靠。 根据《UCP600》有关规定，通知行应对所通知信用证的表面真实性负责。信用证是通过受益人所在国家或地区的通知/保兑行通知给受益人，因而比较安全。 (二)出口人审证重点 1、信用证金额与货币 审核信用证金额是否正确;信用证金额是否与合同金额一致，大、小写金额是否一致。如信用证中有溢短装条款，则货物数量和信用证金额必须同时具有伸缩度才能有效，否则，只允许货物数量有伸缩或只允许信用证金额有伸缩，就相当于否定了金额或数量的伸缩度。 信用证使用的货币应与合同规定的计价和支付货币一致。如发现二者不一致，视情况拒绝接受或在证内规定合理的折算时间，一般应按实际付款日或议付日的兑换率折算。 2、有关货物条款 检查货物是否允许分批装运;检查货物是否允许转运。主要是对商品的品质、规格、数量、包装等依次进行审核，如发现信用证内容与合同规定不一致，不应轻易接受，原则上要求改证。 来证中有关分批和转船的规定，原则上应与合同相符。要注意证内对分批和转船有无特殊限制和要求，以及这些规定是否恰当。在分期装运中，当可继续装运。如果信用证规定每一期间内准许分批装运，则可先装一部分。 3、信用证的装运期、有效期时间地点、交单期 信用证的装运期必须与合同的规定相同;超出信用证规定装运期的运输单据将构成不符，银行有权拒付。 卖方应注意如下几个问题: (1)卖方能否在信用证规定的装运期内备妥有关货物，并按期装运;装运期与交单期时间相距是否太短; (2)信用证的交单期是否过短，卖方能否在短期内制单交单。信用证的交单期一般规定在装运期限后7-15天，以方便卖方制单和交单。如果信用证未规定交单期，应理解为自提单日起21天止的期间为信用证的交单期，但不能超过信用证的有效期。 (3)如果信用证规定“双到期”，即信用证规定装运期与信用证有效期为同一天，可根据货、港、船的具体情况来确定是否接受。如果货、港、船无问题，可以提前装运而不影响按时交单议付时，即可接受“双到期”的规定，否则必须要求对方改证。 (4)信用证到期地点通常要求规定在受益人所在国内，以便受益人控制提交单据的时间。一般不接受在国外到期，因为受益人无法控制邮程可能出现误期风险和国外政治罢工风险。如果信用证中的议付到期地点不在我国而在国外，那么受益人必须承担到指定地点交单的费用或邮寄单据的风险。所以，对有效时间地点在国外的信用证，一般应提请对方修改。 (5)关于分批和转船 留意信用证是否允许转船。如果信用证规定了分批装运的时间和数量，应注意能否办到。 允许分批和转船只是信用证赋予卖方的权利而已，如果条件合适，卖方也不一定要分批和转船。 4、开证申请人、受益人 开证申请人的名称和地址应仔细审核，以防错发错运。受益人的名称和地址也须正确无误，以免影响收汇。因为这些信息在议付单据中出现的频率较高，需要仔细审核以免制单和寄单时发生错误而错发错运。这些名称与地址前后要一致，否则会造成出口方履约困难，影响收汇。 5、单据条款 主要对来证中要求的单据种类、份数、填制方法、签发人进行审核。严格考核证来所索要的单据是否可以提供，由谁提供，是否需支付费用，这些费用费用应由谁负担。如发现有不正常规定或我方难以办到的条款，应要求对方修改或删除。 6、运输条款 出口人要仔细审查来证的装运条款，特别是关于转船、分批及运输路线的规定。在证内如规定提单上的被通知人是我国不与之进行贸易的国家或规定发货人为外商和侨商一般都不能接受;非协定贸易国家来证而货去协定贸易国家不能接受;信用证内指定船公司、船名、转船地点、接转船名、船龄、船级、船籍一般不接受，但可先与有关部门联系，如能办到也可接受。来证明确规定船舶须于某月某日抵达某目的港者不接受。 来证的唛头须与合同中规定的唛头一致，如有变化，在备货时必须注意，防止错刷。信用证规定唛头的位置不定，必须仔细查找，切勿疏忽审查或未发现唛头，贻误工作或造成损失。 7、保险条款 注意规定保险条款适用、险别、投保加成率是否与合同相符。损失赔付地点应规定具体，不应笼统写“在国外”，如目的地无我保险公司代理者可订明在北京。在买方投保的情况下，来证要求受益人在装船后通知其指定国外保险公司予以投保，可以接受。如果来证还注明要国外保险公司出具收到我进出口公司的装船通知的承诺(Acknowledgement)并作为议付单据的，我们不能接受。这属于软条款，会影响出口人按时收汇并可能引起其他不良后果。 8、商检条款 信用证的商检条款一般规定出具商检证书的机构和出具证明书的名称等。根据我国政府法令规定，不允许外国商检机构在我国设立机构、办理检验和鉴定业务;不经批准不允许外商派人到我国监督检验或共同检验等。 9、其他条款 信用证空白处、边缘处加注的字句等内容往往是信用证内容的重要补充或修改，审证时也应多加注意。要注意正确理解缩略语，以免造成履约及议付差错。“ASAP”是“As Soon As Possible”缩写;“EPM”是“Europe Main Ports”的缩写等。 在审证当中，除上述内容外，还可能出现超出合同规定的附加或特殊条款，如要求在目的港后加上指定码头、自由通道、自由港等字样。审证时，如发现超越合同规定的附加或特殊条款，一般不应轻易接受，如对我方无太大影响，也可酌情接受一部分。 二、审证难点 1、软条款 出口人要注意那些看起来简单、做起来其实很难的甚至是引人上当的条款。例如:美国开来的一份信用证要求广西梧州某进出口公司出口某批货物时候，提供开证人驻香港的办事处出具的验货证明作为议付单据。这种条款就是软条款。看起来可以接受，做起来难死人。对这类条款，出口人一定要求改证以保证安全收汇，不要碍于脸面或害怕麻烦。 审证时，要检查信用证中有无陷阱或缺陷，如:1/3正本提单寄送客人的条款，将客户检验证作为议付单据的条款等;检查信用证中有无矛盾之处，如运输方式是航空却要求提供海运提单;检查有关信用证是否受《UCP 600》的约束。 2、〝掐头去尾〞 SWIFT是“环球同业银行金融电讯协会”的英文缩写，是银行同业间的国际合作组织，成立于一九七三年。目前全球大多数国家大多数银行已是SWIFT会员。大多数银行开出的信用证都是SWIFT信用证，都是用SWIFT电文开出，主要 格式 pdf格式笔记格式下载页码格式下载公文格式下载简报格式下载 有MT700 、MT701(开证)和MT707格式(改证)。 MT700 和MT701格式的信用证开始部分和结尾部分的内容多为电传机在发送和接收信息时自动生成,与单据制作基本无关,审证时可以不理。所以，有人把这叫做〝掐头去尾〞，头和尾不用理睬的意思。 3、特约事项 所谓特约事项(Special Instructions), 就是信用证或装船指令中要求出口人特别注意要做到的事项，一般是要求在所有单据上显示什么号码或其他内容。有的信用证只有一个或两个特约事项，有的信用证有几个特约事项，有的信用证一个特约事项都没有。 例如:某信用证中的47A: ADDITIONAL CONDITIONS 中，有如下规定: 1. ALL DOCUMENTS MUST BEAR THIS CREDIT NUMBER AND DATE. 第三步 教师示范 一、根据情境，对照合同、信用证通知书等资料，审查国外开来信用证。 2010年6月15日下午，广西梧州市神光进出口有限公司收到了梧州中国银行的信用证通知书，派实习单证员谭雅梅小姐前往梧州中国银行，在缴纳了人民币300元通知费后，领回加拿大FIREBIRD TRADING CO.LTD.通过其银行开来的一份信用证，当天就对照销售确认书，审查了国外开来的信用证。 BANK OF CHINA, WUZHOU BRANCH 信 用 证 通 知 书 1, XINXING YI ROAD NOTIFICATION OF DOCUMENTARY CREDIT TELEX:488008888 日期:2010-06-15 TO致: WHEN CORRESPONDING GUANGXI WUZHOU SENGONG I/E CO. LTD. PLEASE QUOTE OURREF.NO.201098 ISSUING BANK 开证行 TRANSMITTED/TRANSTER TO US NORTHEAST AMERICA BANK OF CANADA THROUGH转递行/转让行 REF.NO. 偿付 行 L/C NO.信用证号 L/C NO DATED 开证行日L/C TTL AMT总金额 EPIRY PLACE 2010FTCL06-1401 期 USD657,000.00 有效地 LOCAL 2010-06-14 EXPIRY DATE 有效期 TENOR期限 CHARGE 未付费用 CHARGE BY费用2010—07--30 SIGHT RMB00.00 承担人 RECEIVED VIA修改方式 AVAILABLE 修改是否生TEST/SIGN 修改印压 CONFIRM 我行SWIFT 效 是否相符 是否保兑修改 VALID YES NO DEAR SIR， 迳启者: WE HAVE PLEASURE IN ADVISING YOU THAT WE HAVE RECEIVED FROM NORTHEAST AMERICA BANK OF CANADA A(N) LETTER OF CREDIT ,CONTENTS OF WHICH ARE AS PER ATTACHED SHEET(S).THIS ADVICE AND THE ATTACHED SHEEET(S) MUST ACCOMPANY THE RELATIVE DOCUMENTS PRESENTED FOR NOGOTIATION. 兹通知贵司，我行收自上述银行信用证一份，现随附通知，贵司交单时，须将本通知及信用证一并提示。 REMARKS 备注: (X)此通知不构成我行对此信用证之保兑及其他责任。 ()此证系简电证实书。 ()此证印鉴、密押未核符，我行已对外查询待复。 ()此证项下费用由贵司承担。 ()此证尚未生效。 THIS L/C CONSISTS OF 2 SHEET(S)，INCLUDING THE COVERING LETTER AND ATTACHMENTS. 本证改连同面函及附件共2 纸。IF YOU FIND ANY TERMS AND CONDITIONS IN THE L/C WHICH YOU ARE UNABLE TO COMPLY WITH AND OR ANY ERROR(S)，IT IS SUGGESTED THAT YOU CONTACT APPLICANT DIRECTLY FOR NECESSARY AMENDMENT(S) SO AS TO AVOID ANY DIFFCULTIES WHICH MAY ARISE WHEN DOCUMENTS ARE PRESENTED. 如本证有无法办到的条款和或错误，请径与开证人联系，进行必要的修改以排除交单时可能发生的问题。 THIS L/C IS ADVISED SUBJECT TO ICC PUBLICATION NO.600. 本信用证之通知系遵循国际商会跟单信用证统一惯例第600号出版物办理。 YOURS FAITHFULLY, FOR BANK OF CHINA 图表 1-1 信用证通知书样本 销售确认书如下: SALES CONFIRMATION No.: MHT201006E01 Date: April 26, 2010 Place: Guangzhou The Seller:GUANGXI WUZHOU SENGONG IMPORT AND EXPORT CO. LTD. Add: 20, EAST Xinxing Road, Wuzhou, Guangxi, P.R.C. Tel: 0086—774 3820 5638 Fax: 0086-774—3820 7891 E-Mail: sengong@163.com Web-site: www.sengong.cn =============================================================================== The Buyer: FIREBIRD TRADING CO. LTD. (CANADA) Add: 350, Brightway Avenue, British Colombia Tel: 001-503 362 2603 Fax: 001-503 362 2605 E-Mail: bobt@firebird.bc.ca Web-site: www.firebird.ca ============================================================================== This sales confirmation is made by and between the buyer and the seller, whereby the buyer agrees to buy and the seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below. Name of Commodity Quantity Unit Price Total Amount Manganese dioxide 150 M/T USD4500.00/MT USD675,000.00 powder (?5% at the seller’CIF Montreal s option) 2. Way of packing: In plastic woven bags of about 50 kgs net each, 40 bags to a wooden pallet. 2. Time of shipment: In June and July 2010. 3. Insurance: To be covered by the seller for 110% of invoice value against W.P.A. as per C.I.C. clause. 4. Payment Terms: 100% by irrevocable Letter of Credit at sight. The relevant L/C shall be opened 15 days after signing the sales confirmation and shall reach the seller by the end of May, 2010. 5.Specification: MnO: 85% min. 2 Fe: 5% max. AIO:4% max. 23 SiO: 10% max. 2 HO: 4% max. 2 Fineness: 400 mesh 90% min.passing through. 6. Loading Port: Guangzhou/Wuzhou 7. Destination: Montreal 8. Remarks: Please countersign and return one copy of this confirmation for our file. Buyer’s Signature : Seller’s Signature ROB SMIITH LI BIAOBIAO (deputy manager ) (managing director) 图表1-2 软锰粉 国外来证如下: --------------------------------------MESSAGE HEADER--------------------------- SWIFT INPUT: FIN 700 ISSUE OF A DOCUMENTARY CREDIT SENDER : TACBTWTP022 NORTHEAST AMERICA BANK OF CANADA RECEIVER : BKCHCNBJ45RC BANK OF CHINA WUZHOU BRANCH -------------------------------------MESSAGE TEXT----------------------------- 27: SEQUENCE OF TOTAL 1/1 40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER 2010FTCL06-1401 31C: DATE OF ISSUE 10-06-14 40E: APPLICABLE RULES UCP LATEST VERSION 31D: DATE AND PLACE OF EXPIRY 10-07-30 IN BENEFICIARY’S COUNTRY 50: APPLICANT FIREBIRD TRADING CO. LTD. (CANADA) 350, BRIGHTWAY AVENUE, BRITISH COLOMBIA TEL: 001-503 362 2603 FAX: 001-503 362 2605 59: BENEFICIARY – NAME & ADDRESS GUANGXI WUZHOU SENGONG I/E CO. LTD. 20, EAST XINXING ROAD, WUZHOU, GUANGXI, P.R.C. TEL: 0086—774 3820 5638 FAX: 0086-774—3820 7891 32B: CURRENCY CODE, AMOUNT CURRENCY: USD (US DOLLAR) AMOUNT: # USD657,000.00 # 41D: AVAILABLE WITH„BY„ NAME & ADDR ANY BANK IN BENEFICIARY’S COUNTRY BY NEGOTIATION 42C: DRAFTS AT„ SIGHT FOR 100% OF INVOICE VALUE 42A: DRAWEE –NORTHEAST AMERICA BANK OF CANADA. 43P: PARTIAL SHIPMENTS ALLOWED 43T: TRANSHIPMENT ALLOWED 44E: PORT OF LOADING GUANGZHOU CHINA 44F: PORT OF DISCHARGE MONTREAL, CANADA 44C: LATEST DATE OF SHIPMENT 10-07-15 45A: DESCRIPTION OF GOODS &/OR SERVICES 150 M/T OF MANGANESE DIOXIDE POWDER MNO: 86% MIN, FE: 5% MAX. ALO:4% MAX. SIO: 10% MAX. 2232 HO:4% MAX. , FINENESS: 400 MESH 90% MIN. 2 UNIT PRICE: USD4500/MT CIFC3% MONTREAL, CANADA PACKED IN TWO-PLY PLASTIC WOVEN BAGS OF 50 KGS NET EACH,40 BAGS TO A WOODEN PALLET. AS PER SALES CONFIRMATION NO.MHT201006E01 46A: DOCUMENTS REQUIRED + SIGNED COMMERCIAL INVOICE IN THREE COPIES. + FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING IN TWO ORIGINALS AND 3 COPIES， MADE OUT TO ORDER OF NORTHEAST AMERICA BANK OF CANADA AND NOTIFY APPLICANT EVIDENCING SHIPMENT FROM GUANGZHOU TO MONTREAL. + INSPECTION CERTIFICATE OF QUALITY AND WEIGHT IN DUPLICATE. + PACKING LIST IN THREE COPIES. + G.S.P. FORM A ISSUED BY CORRESPONDING AUTHORITY IN DUPLICATE. + INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK WITH CLAIMS PAYALBE AT THE DFESTINATION WITH THE SAME CURRENCY OF DRAFT AGAINST ALL RISKS AND WAR RISK OF C.I.C. FOR 110% PCT OF INVOICE VALUE. + BENEFICARY’S CERTIFICATE CERTIFYING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT BY EMS WITHIN 7 DAYS AFTER SHIPMENT HAS BEEN EFFECTED. 47A: ADDITIONAL CONDITIONS + ALL DOCUMENTS AND DRAFT(S) MUST BEAR THIS CREDIT NUMBER. + SHIPMENT DATE PRIOR TO L/C’S ISSUING DATE IS PROHIBITED. + 5 PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE. + IF DOCUMENTS PRESENTED UNDER THIS L/C ARE FOUND TO BE DISCREPANT, WE SHALL GIVE ITS NOTICE OF REFUSAL AND SHALL HOLD DOCUMENTS AT YOUR DISPOSAL SUBJECT TO THE FOLLOWING CONDITION:“IF WE HAVE NOT RECEIVED YOUR DISPOSAL INSTRUCTIONS FOR THE DISCRPANT DOCUMENTS PRIOR TO RECEIPT OF THE APPLICANT’S WAIVER OF DISCREPANCIES,WE WILL RELEASE DOCUMENTS TO APPLICANT WITHOUT NOTICE TO YOU.” 71B: CHARGES ALL BANKING CHARGES OUTSIDE CANADA, IF ANY,ARE FOR ACCOUNT OF BENEFICIARY 48: PERIOD FOR PRESENTATION DOCUMENTS PRESENTED WITHIN 15 DAYS AFTER SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 49: CONFIRMATION INSTRUCTIONS WITHOUT 78: INSTR TO PAYG/ACCPTG/NGGOTG BANK 1. ALL DOCUMENTS MUST BE SENT TO US IN ONE LOT, OUR ADDRESS: NORTHEAST AMERICA BANK OF CANADA, 238 #, BEIXALU, GM, MONTREAL, CANADA. 2. A DISCREPANCY FEE OF USD60.00 SHOULD BE DEDUCTED FROM NEGOTIATION AMOUNT FOR EACH PRESENTATION IF DOCUMENTS DO NOT COMPLY WITH L/C TERMS AND CONDITIONS. 3. ONE COPY OF BILL OF LADING AND COMMERCIAL INVOICE IS REQUIRED FOR ISSUING BANK’S FILE. USD10.00 WILL BE CHARGED IF THESE COPIES ARE NOT PRESENTED. 4. UPON RECEIPT OF DOCUMENTS ALONG WITH DRAFT(S) STRICTLY COMPLYING WITH TERMS AND CONDITIONS OF THIS CREDIT, WE WILL REMIT PROCEEDS LESS OUR HANDLING CHARGES TO YOU AS INSTRUCTED. 57D: ‘ADVISE THROUGH’ BANK BANK OF CHINA WUZHOU BRANCH 72: SENDER TO RECEIVER INFORMATION PLS RELEASE THE L/C UPON RECEIPT OF ADVISING FEES. END OF MESSAGE 经对照销售确认书审核信用证，发现该开来的信用证存在如下错误: 1. 受益人名称有误，应该写成GUANGXI WUZHOU SENGONG IMPORT AND EXPORT CO. 而不是GUANGXI WUZHOU SENGONG I./E CO.; 2. 单价有误，应该是USD4500/MT CIF MONTREAL, CANADA 而不是USD4500/MT CIFC3% MONTREAL, CANADA; 3. 信用证总金额有误，应该是USD675,000.00而不是USD657,000.00; 4. 货物规格应该是MNO: 85% MIN. 而不是MNO: 86% MIN; 22 5. 包装袋应该是PLASTIC BAGS 而不是TWO-PLY PLASTIC BAGS. 6. 包装条款中，每包重量前应有ABOUT字样. 7. 关于保险，合同只要求投保W.P.A.,而信用证要求投保一切险和战争险。 8. 最晚装船期应为2010年7月31日。 第四步 学生做 2010年4月26日，广西梧州春江五金矿产进出口有限公司李彪彪总经理参加了今年春交会，与澳大利亚国际采购公司签订了一份100吨金属硅出口合同，回到梧州交给出口部门执行。2010年5月8日，出口部门收到了买方开来的信用证。请根据以下的合同，分小组审查以下的信用证。 合同如下: SALES CONTRACT No.: CJ2010E88 Date: April 26, 2010 Place: Guangzhou The Seller: Guangxi Wuzhou Chunjiang Metals and Minerals Import and Export Co. Ltd. Address: 21, Sijiangwu Road,Wuzhou, Guangxi, P.R.C. Fax: 0086-774—8421 8687 Tel: 0086-774—8421 8689 E-Mail: chunjiang@chemicals.com ============================================================================== The Buyer: International Sourcing Company Address: 358 , 29# , New Street , Northbridge, Sydney , Australia Fax: 0061-2 -5653--1170 Tel: 0061-2-5657 –1171 E-Mail: int’lsource@northbridge.com =============================================================================== The Seller has agreed to sell while the Buyer has agreed to buy the following goods as per the terms and conditions listed below: Name of Quantity Unit Price Total Amount Commodity silicon metal 100 M/T USD9655.00 per USD965,500.00 (?5% at the M/T CFR Sydney seller’s option) 1. Way of Packing: In plastic woven bags of about 1000 kgs net each，40 bags to a wooden pallet. 2. Time of Shipment: Shipment from Wuzhou to Sydney via Hong Kong in May and June of 2010. Partial shipment and transshipment are allowed. 3. Insurance: To be covered by the buyer. 4. Payment Terms: By irrevocable Letter of Credit at sight. The said Letter of Credit should be issued by a bank recognized by the Seller and shall reach the Seller not later than May 10, 2010. 5. Specification: Si: 99.9% min; Fe: 0.4% max. Al: 0.4% max. Ca: 0.1% max. Size: 10--100 mm 90% min. 6. Inspection Both the sellers and the buyers mutually agreed that the Certificate of Quality and Weight and/ or Quantity issued by CIQ at the port of shipment shall be part of the documents to be presented for negotiation under the relevant L/C. The buyers shall have the right to re-inspect the quality and weight and / or quantity of the cargo at the port of destination. However, the re-inspection fee shall be borne by the buyers. 7. Discrepancy and Claim Should the quality and/or weight be found not in conformity with that of the contract, the buyers shall be entitled to lodge a claim with the sellers. Such claim should be supported by survey reports issued by a recognized surveyor approved by the sellers. The claim, if any, shall be filed within 30 days after arrival of the cargo at the port of destination specified in the relative Bill of Lading. If the goods have been processed , the buyers shall thereupon lose the right to claim. Claims in respect of matters within responsibility of insurance company and/or shipping company shall not be considered or entertained by the sellers. 8. Arbitration All disputes arising out of the performance of, or relating to this contract, shall be settled friendly through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to the China International Economic and Trade Arbitration Commission, Beijing, China, for arbitration in accordance with its provisional rules for arbitration. The arbitral award is final and binding upon both parties. 9. Force Majeure In case the contracted goods are prevented or delayed in whole or in part by reason of war、earthquake 、flood、fire、storm、 heavy snow 、 tsunami or other causes of Force Majeure , the seller shall not be held responsible for non-shipment or late shipment of the goods under this contract. In that case, the seller shall notify the buyer by cable 、fax or telephone and furnish the buyer within 20 days by registered airmail with a certificate issued by the China Council for the Promotion of International Trade attesting such event or events. 10. Remarks This confirmation is written in English. Both the Seller and the Buyer shall hold one copy of the original. The Seller shall mail this confirmation to the Buyer as soon as possible for signature .The Buyer shall countersign them and return one copy of this confirmation to the Seller for his file. Buyer’s Signature : Seller’s Signature: Bob Covery Li Biaobiao (Managing Director) (Managing Director) 图表1-3 金属硅 信用证如下: LOGICAL, TERMINAL WZP3 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001 FUN GXWZ TXPR WBACKDWS7651 AUTH OK, KEY AB0030817D8822FBF, BKCHCNBJ, EXTHTHBK REFDORD BASIC HEADER F. 01 BKCHCNBJA49A 1090 888369 APPLICATION HEADER 700 1612 040608 COMMONWEALTH BANK OF AUSTRALIA, .2232 155754 010608 1712 N USER HEADER SERVICE CODE 103 BANK PRIORITY 113: NEG USER REF . 108: INFO. FROM CI 115: SEQUENCE OF TOTAL: 27 1/1 FORM OF DOC. CREDIT: 40A: IRREVOCABLE DOC. CREDIT NUMBER: 20: M2010-050012 DATE OF ISSUE 31C: 10-05-07 EXPIRY DATE AND PLACE 31D: 10-07-15 PLACE IN CHINA APPLICANT 50: INTERNATIONAL SOURCING COMPANY, 358, 29#, NEW STREET, NORTHBRIDGE, SYDNEY, AUSTRALIA FAX: 0061-2 -5653—1170 TEL: 0061-2-5657 –1171 BENEFICIARY59: GUANGXI WUZHOU CHUNJIANG METALS AND MINERALS IMPORT AND EXPORT CO. LTD. 21, SIJIANGWU ROAD, WUZHOU, GUANGXI, P.R.C. FAX: 0086-774—8421 8687 TEL: 0086-774—8421 8689 AMOUNT 32B: CURRENCY USD AMOUNT 965,000. POS./NEG. TOL. (%) 39A: 5/5 AVAILABLE WITH / BY: 41D: ANY BANK IN CHINA.BY NEGOTIATION DRAFTS AT 42 C: 30 DAY’S SIGHT DRAWEE 42 A: COMMONWEALTH BANK OF AUSTRALIA PARTIAL SHIPMENT 43 P: NOT ALLOWED TRANSSHIPMENT 43 A: ALLOWED LOADING IN CHARGES 44 A: GUANGZHOU, CHINA FOR TRANSPORT TO „44 B: NEW YORK, THE U.S. LATEST DATE OF SHIPMENT 44 C: 10--6--30 DESCRIPT. OF GOODS 45A: 100 M/T OF SILICON METAL SI: 99.99% MIN; FE: 0.4% MAX. AL: 0.4% MAX. CA: 0.1% MAX. SIZE: 10--100 MM 90% MIN. PASSING THROUGH. PACKING: IN PLASTIC WOVEN BAGS OF ABOUT 1000 KGS NET EACH, ，40 BAGS TO A WOODEN PALLET. UNIT PRICE AT USD 9655.00 PRICE TERM:PER M/T CFR NEW YORK. AS PER SALES CONTRACT NO.GE008 DOCUMENTS REQUIRED: 46A: +SIGNED COMMERCIAL INVOICE IN SEXTUPLICATE. + FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING, IN DUPLICATE, PLUS 5 NON-NEGOTIABLE, MADE OUT TO THE ORDER OF COMMONWEALTH BANK OF AUSTRALIA, EVINDENCING SHIPMENT FROM WUZHOU TO SYDNEY.MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. + SIGNED PACKING LIST IN 1 SET. + CERTIFICATE OF ORIGIN IN 1 SET. + INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR 110 PCT OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN CURRENCY OF DRAFT COVERING C.I.C. ALL RISKS AND WAR RISK. +INSPECTION CERTIFICATE OF QUALITY AND WEIGHT ISSUED BY CORRESPONDING AUTHORITY. + SHIPPING ADVICE IN DUPLICATE WITHIN 1 DAY OF SHIPMENT DATE SHOWING TO APPLICANT THE NAME OF CARRYING VESSEL, NAME OF GOODS, DATE OF SHIPMENT, QUANTITY, NET WEIDHT, GORSS WEIGHT, MAKRS, ETD, ETA. + BENEFICIARY’S CERTIFICATE CERTIFYING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAS BEEN SENT VIA COURIER AND VIA FAX NO: 0061-2 -5653—1170 DIRECTLY TO APPLICANT WITHIN 7 DAYS AFTER SHIPMENT. ADDITIONAL CONDITIONS 47A: + 5 PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE. DETAILS OF CHARGES 71B: ALL BANK CHARGES OUTSIDE AUSTRALIA ARE FOR THE BENEFICIARY’S ACCOUNT. CONFIRMATION 49: WITHOUT. INSTRUCTIONS 78: + THE NEGOTIATING BANK MUST FORWARD BY EMS THE DRAFTS AND ALL DOCUMENTS IN 1 LOT TO COMMONWEALTH BANK OF AUSTRALIA, 599#, NEW STREET, NORTHBRIDGE, SYDNEY , AUSTRALIA FAX: 0061-2 -5253—1780 TEL: 0061-2-5253 –1181 + UPON RECEIPT OF CREDIT COMMERCIAL DOCUMENTS, WE SHALL REMIT THE PROCEEDS AS PER THE NEGOTIATING BANK’S INSTRUCTIONS. + A DISCREPANCY FEE OF USD50.00 WILL BE DEDUCTED FROM PROCEEDS IF DISCREPANT DOCUMENTS ARE PRESENTTED. + ALL DOCUMENTS PRESENTED FOR NEGOTIATION SHALL BEAR NO.OF THIS CREDIT AND NAME OF ISSUING BANK. + THE AMOUNT OF ANY DRAFT DRAWN UNDER THIS CREDIT MUST BE ENDORSED ON THE REVERSE OF THE ORIGINAL CREDIT. ALL DRAFTS MUST MARK DRAWN UNDER THIS DOCUMENTARY CREDIT AND BEARING ITS NUMBER AND DATE. SEND. TO REG.IMFO.72: + PLS ACKNOWDLEDGE RECEIPT AND ADVISE BENEFICIARY UNGENTLY. TRAILER ORDER IS MAC: 93FADAED CHK: 9A087CB89310 第五步 成果展示及评价 一、在各小组之间交换展示自己的审证结果，提出意见并说明理由。 二、在小组之间对别人的评价展开讨论反驳，教师做最终点评。 第六步 能力训练项目 一、请根据合同中相关条款内容审核信用证,对信用证的不符点全部列出,提出修改意 见。贸易合同主要条款如下: SELLER: GUANGXI IMPORT & EXPORT TRADING CORPORATION TH P.O.BOX, 038, 121, 6 ZHONGSHAN ROAD, NANNING, GUAGNXI, CHINA TEL: 0771 – 5840 643 BUYER: MAY FLOWER TRADING CO. LTD. P.O. BOX, 18, 18 – 310 KAJI OSAKA JAPAN TEL: 028 – 4824 - 5623 COMMODITY: PLUSH TOY BEAR QUANTITY: 2, 500 PCS UNIT PRICE: USD 18.00 PER PC CIF OSAKA TOTAL AMOUNT :USD45,000.00 PACKING: POLYTHENE BAGS OF EACH, WITH INNER PAPER BOX, 20 PCS TO A CARTON. PORT OF SHIPMENT: GUANGZHOU PORT OF DESTINATION: OSAKA LATEST TIME OF SHIPMENT: MAY 31, 2010 PARTIAL OF SHIPMENT: ALLOWED TRANSHIPMENT: ALLOWED INSURANCE: COVERING ALL RISKS AND WAR RISKS FOR 120% INVOICE VALUE PAYMENT: BY IRREVOCABLE DOCUMENTARY LETTER OF CREDIT PAYABLE AT SIGHT, VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DAY OF SHIPMENT. 图表 1-4 长毛绒玩具熊 信用证主要条款如下: FUJI BANK LTD 1013. SAKULA OTOLIKINGZA MACHI TOKYO JAPAN TEL: 0081-3-2840 6431 FAX: 0081-3-2840 6335 FORM OF DOC. CREDIT 40A: IRREVOCABLE DOC. CREDIT NUMBER 20: WEL18- 201008 DATA OF ISSUE 31C: 10.04.25. EXPIRY 31D:DATE 10.06.15 PLACE IN THE COUNTRY OF BENEFICIARY APPLICANT 50:MAY FLOWER TRADING CO. LTD. P.O. BOX, 18, 18 – 310 KAJI OSAKA JAPAN TEL: 028 – 4824 - 5623 BENEFICIARY 59:SHANXI IMPORT & EXPORT TRADE CORPORATION TH 21, 6ZHONGSHAN ROAD, NANNING, GUANGXI, CHINA AMOUNT 32B: USD AMOUNT 44,500.00 AVAILABLE WITH/BY 41D: ANY BANK BY NEGOTIATION DRAFTS AT 42C: DRAFTS AT 15 DAYS AFTER SIGHT FOR FULL 1NVOICE COST DRAWEE: 42A: FUJI BANK LTD., TOKYO JAPAN PARTIAL SHIPMENTS 43P: PROHIBITED TRANSSHIPMENT 43T: PROHIBITED LOADING ON BOARD 44A: SHANGHAI FOR TRANSPORT TO... 44B: OSAKA LATEST DATE OF SHIP 44C: 10.05.31 DESCRIPT OF GOODS 45A: COMMODITY PTY(PCS) U/PRICE/PC PLUSH TOY BEAR 25000 USD17.8 TRADE TERM: CIF OSAKA PACKING: POLYTHENE BAGS OF EACH, WITH INNER PAPER BOX, 10 PCS TO A CARTON. DETAILS OF CHARGES 7lB: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT DOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE + MARINE INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK FOR 120 PCT OF INVOICE VALUE WITH CLAIMS TO BE PAYABLE IN JAPAN IN THE CURRENCY OF THE DRAFT COVERING OCEAN MARINE CARGO CLAUSES ALL RISKS, OCEAN MARINE CARGO CLAUSES OF THE PEOPLE'S INSURANCE COMPANY OF CHINA + FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF ISSUING BANK AND BLANK ENDORSED AND MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. + PACKING LIST IN TRIPLICATE + PHOTOCOPY OF G. S. P. CERTIFICATE OF ORIGIN FORM A IN DUPLICATE + BENEFICIARY'S CERTIFICATE CERTIFYING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ONE ORIGINAL G. S. P.CERTIFICATE OF ORIGIN FORM A HAVE BEEN SENT DIRECTLY TO APPLICANT BY SPECIAL COURIER SERVICE 47A: SPECIAL CONDITIONS + ALL SHIPPING DOCUMENTS MUST SHOW THE NUMBER AND DATE OT THIS CREDIT. + B/L SHOULD BEAR VESSEL AGENT'S NAME AND TELEPHONE NUMBER IN JAPAN 结束部分:小结本章主要内容，布置课后思考题。