最新根据合同内容审核信用证资料讲解.docx

最新根据合同内容审核信用证资料讲解.docx

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最新根据合同内容审核信用证资料讲解

根据下述合同内容审核信用证，并指出不符之处

Exercise1

SalesContract

TheSeller:

SHANGHAISHENGDACO.,LTD.

UNITC5/FJINGMAOTOWERNo.SD080215

SHANGHAI,CHINA

TheBuyer:

ALFAGAENTERPRISEDate:

Feb.15,2008

28,IMAMGONJ

DHAKA,BANGLADESHSignedat:

Shanghai,China

TheundersignedSellerandbuyerhaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbelow:

Commodity&Specification

Quantity

PriceTerms

UnitPrice

Amount

STEELTAPERULES

JH-392W3Mx16MM

JH-380W3Mx16MM

2000DOZPAIR

500DOZPAIR

CFRChittagong

USD3.60/DOZPAIR

USD4.20/DOZPAIR

USD7200.00

USD2100.00

USD9300.00

Totalamount:

U.S.DOLLARSNINETHOUSANDTHREEHUNDREDONLY

Packing:

InCartons

ShippingMark:

A.E.

CHITTAGONG

TimeofShipment:

DuringMay,2008

LoadingPortandDestination:

FromShanghaitoChittagong

PartialShipmentsandTransshipment:

Allowed

Insurance:

Tobeeffectedbythebuyer

TermsofPayment:

TheBuyershallopenthroughabankacceptabletotheSelleranirrevocableSightLetterofCredittoreachtheSellers30daysbeforethemonthofshipment.ValidfornegotiationinChinauntilthe15thdayafterthemonthofshipment.

TheSellerTheBuyer

SHANGHAISHENGDACO.,LTD.ALFAGAENTERPRISE

信用证

SEQUENCEOFTOTAL27:

1/1

FORMOFDOC.CREDIT40A:

IRREVOCABLE

DOC.CREDITNUMBER20:

06660801

DATEOFISSUE:

31C:

FEBRUARY24,2008

APPLICABLERULES40E:

UCPLATESTVERTION

DATEANDPLACEOFEXP.31D:

MAY23,2008INBANGLADESH

APPLICANT:

50:

ALFAGAENTERPRISE

26,IMAMGONJ,DHAKA,BANGLADESH

ISSUINGBANK52A:

ABBANKLIMITED

IMAMGANJ,DHAKA-1211,BANGLADESH

BENEFICIARY59:

SHANGHAIDASENGCO.,LTD.

UNITC5/FJINGMAOTOWER

SHANGHAI,CHINA

AMOUNT32B:

CURRENCYHKDAMOUNT9800.00

AVAILABLEWITH/BY41D:

ANYBANKINCHINABYNEGOTIATION

DRAFTSAT42C:

DRAFTSAT60DAYSSIGHT

DRAWEE42D:

ABBANKLIMITED,IMAMGANJBRANCH

PARTIALSHIPMENTS43P:

NOTALLOWED

TRANSSHIPMENT43T:

NOTALLOWE

LOADING/DISPATCHING/TAKING44A:

ANYCHINESEPORTS

INCHARGEAT/FROM

TRANSPORTATIONTO…44B:

CHITTAGANGSEAPORT,BANGLADESH

LATESTDATEOFSHIPMENT44C:

MAY2,2008

DESCRIPOFGOODS45A:

TAPERULES

（1）2000DOZPAIRMODEL:

JH-395W

SIZE:

3Mx16MM@HKD3.60PERDOZEN

CIFCHITTAGONG

（2）500DOZPAIRMODEL:

JH-386W

SIZE:

3Mx16MM@HKD4.20PERDOZEN

CIFCHITTAGONG

PACKING:

EXPORTSTANDARDSEAWORTHY

PACKING

DOCUMENTSREQUIRED46A:

+SIGNEDCOMMERCIALINVOICEINTRIPLICATE

+SIGNEDPACKINGLISTINTRIPLICATE

+G.S.P.CERTIFICATEOFORIGINFORMA

+BENEFICIARY’SCERTIFICATESTATINGTHAT

ONESETOFORIGINALSHIPPINGDOCUMENTS

INCLUDINGORIGINAL“FORMA”HASBEEN

SENTDIRECTLYTOTHEAPPLICANTAFTER

THESHIPMENT

+INSURANCEPOLICYORCERTIFICATE

ENDORSEDINBLANKFOR100PCTOFCIF

VALUE,COVERINGW.P.A.ANDWARRISKS

+3/3PLUSONECOPYOFCLEAN“ONBOARD”

OCEANBILLSOFLADINGMADEOUTTO

ORDERANDBLANKENDORSEDMARKED

“FREIGHTCOLLECT”ANDNOTIFYAPPLICANT

ADDITIONALCONDITION47A:

+ALLDRAFTSDRAWNHEREUNDERMUSTBE

MARKED“DRAWNUNDERABBANKLIMITED,

IMAMGANJBRANCHCREDITNO.06660801

DATEDFEBRUARY24,2008”

+T/TREIMBURSEMENTISNOTACCEPTABLE

DETAILSOFCHARGES71B:

ALLBANKINGCHARGESOUTSIDEBANGLADESH

AREFORBENEFICIARY’SACCOUNT

PRESENTATIONPERIOD48:

DOCUMENTSMUSTBEPRESENTEDWITHIN15

DAYSAFTERTHEDATEOFISSUANCEOFTHE

SHIPPINGDOCUMENTSBUTWITHINTHE

VALIDITYOFTHECREDIT

CONFIRMATION49:

WITHOUT

INSTRUCT.TONEGOTIATING78:

THEAMOUNTANDDATEOFNEGOTIATIONOF

BANKEACHDRAFTMUSTBEENDORSEDONTHE

REVERSEOFTHISCREDIT

ALLDOCUMENTSINCLUDINGBENEFICIARY’S

DRAFTSMUSTBESENTBYCOURIERSERVICE

DIRECTLYTOUSINONELOT.UPONOURRECEIPT

OFTHEDRAFTSANDDOCUMENTSWESHALL

MAKEPAYMENTASINSTRUCTEDBYYOU.

Exercise2

SALESCONFIRMATION

No.LT07060

DATE:

AUG.10,2005

TheSellers:

AAAIMPORTANDEXPORTCO.TheBuyers:

BBBTRADINGCO.

222JIANGUOROADP.O.BOX203

DALIAN,CHINAGDANSK,POLAND

TheundersignedSellersandBuyershaveagreedtoclosethefollowingtransactionsaccordingtothetermsandconditionsstipulatedbellowed:

COMMODITYANDSPECIFICATION

QUANTITY

UNITPRICE&TERMS

AMOUNT

65%POLYESTER

35%COTTON

LADIESSKIRTS

STYLENO.A101

STYLENO.A102

ORDERNO.HMW0501

200DOZ

400DOZ

CIFGDANSK

USD60/DOZ

USD84/DOZ

USD12,000.00

USD33,600.00

TOTALUSD45,600.00

TOTALVALUE:

U.S.DOLLARSFORTYFIVETHOUSANDSIXHUNDREDONLY.

PORTOFLORDING:

DALIAN

DESTINATION:

GDANSK

TRANSSHIPMENT:

ALLOWED

PARTIALSHIPMENTS:

ALLOWED

SHIPMENT:

DECEMBER,2005

INSURANCE:

TOEFFECTEDBYTHESELLERSFOR110%INVOICEVALUECOVERINGF.P.A.

OFPICCCLAUSE

PAYMENT:

BYTRANSFERABLEL/CPAYABLE60DAYSAFTERB/LDATE,REACHINGTHE

SELLERS4DAYSBEFORETHESHIPMENT

GENERALTERMS:

1.Reasonabletoleranceinquality,weight,measurements,designsandcolorsisallowed,forwhich