9 信用证审核及改证.docx
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9 信用证审核及改证.docx
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9信用证审核及改证
_________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________和第二汇票”
2、商业发票
抬头人必须符合信用证规定;
签发人必须是受益人;
商品的描述必须完全符合信用证的要求;
商品的数量必须符合信用证的规定;
单价和价格条件必须符合信用证的规定;
提交的正副本份数必须符合信用证的要求;
信用证要求表明和证明的内容不得遗漏。
发票的金额不得超出信用证的金额,如数量、金额均有“大约”,可按10%的增减幅度掌握。
3、保险单据
保险单据必须由保险公司或其代理出具;
投保加成必须符合信用证的规定;
保险险别必须符合信用证的规定并且无遗漏;
保险单据的类型应与信用证的要求相一致,除非信用证另有规定,保险经纪人出具的暂保单银行不予接受;
保险单据的正副本份数应齐全,如保险单据注明出具一式多份正本,除非信用证另有规定,所有正本都必须提交;
保险单据上的币制应与信用证上的币制相一致;
包装件数、唛头等必须与发票和其他单据相一致;
运输工具、起运地及目的地,都必须与信用证及其他单据相一致;
如转运,保险期限必须包括全程运输;
除非信用证另有规定,保险单的签发日期不得迟于运输单据的签发日期;
除信用证另有规定,保险单据一般应作成可转让的形式,以受益人为投保人,由投保人背书。
4、运输单据
运输单据的类型须符合信用证的规定;
起运地、转运地、目的地须符合信用证的规定;
装运日期/出单日期须符合信用证的规定;
收货人和被通知人须符合信用证的规定;
商品名称可使用货物的统称。
但不得与发票上货物说明的写法相抵触;
运费预付或运费到付须正确表明;
正副本份数应符合信用证的要求;
运输单据上不应有不良批注;
包装件数须与其他单据相一致;
唛头须与其他单据相一致;
全套正本都须盖妥承运人的印章及签发日期章;
应加背书的运输单据,须加背书。
5、其他单据如装箱单、重量单、产地证书、商检证书等,均须先与信用证的条款进行核对,再与其他有关单据核对,求得单、证一致,单、单一致。
6、常见差错
汇票大、小写金额打错;
汇票的付款人名称、地址打错;
发票的抬头人打错;
有关单据如汇票/发票/保险单等的币制名称不一致或不符合信用证的规定;
发票上的货物描述不符合信用证的规定;
多装或短装;
有关单据的类型不符合信用证要求;
单单之间商品名称/数量/件数/唛头/毛净重等不一致;
应提交的单据提交不全或份数不足;
未按信用证要求对有关单据如发票/产地证等进行认证;
漏签字或盖章;
汇票/运输提单/保险单据上未按要求进行背书;
逾期装运;
逾期交单。
五、实训练习
练习1:
对照合同审核信用证中不的符点
中国国际纺织品进出口公司江苏分公司
CHINAINTERNATIONALTEXTILESI/ECORP.JIANGSUBRANCH
20RANJIANGROAD,NANJING,JIANGSU,CHINA
销售确认书编号NO.:
CNT0219
SALESCONFIRMATION日期DATE:
MAY10,2004
OURREFERENCE:
IT123JS
买方BUYERS:
TAIHINGLOONGSDN,BHD,KUALALUMPUR.
地址ADDRESS:
7/F,SAILINGBUILDING,NO.50AIDYSTREET,KUALALUMPUR,MALAYSIA
电话TEL:
060-3-74236211传真FAX:
060-3-74236212
兹经买卖双方同意成交下列商品,订立条款如下:
THEUNDERSIGNEDSELLERSANDBUYERSHAVEAGREEDTOCLOSETHEFOLLOWINGTRANSACTIONACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW:
DESCRIPTIONOFGOODSQUANTITYUNITPRICEAMOUNT
CIFSINGAPORE
100%COTONGREELAWN300,000YARDS@HKD3.00PERYARDHKD900,000.00
装运SHIPMENT:
DURINGJUNE/JULY,2004INTRANSITTOMALAYSIA
付款条件PAYMENT:
IRREVOCABLESIGHTL/C
保险INSURANCE:
TOBEEFFECTEDBYSELLERSCOVERINGWPAANDWARRISKSFOR10%OVERTHEINVOICEVALUE
买方(签章)THEBUYER卖方(签章)THESELLER
TAIHINGLOONGSDN,BHD,KUALALUMPUR.中国国际纺织品进出口公司江苏分公司
CHINAINTERNATIONALTEXTILESI/ECORP.
JIANGSUBRANCH
买方开来的信用证如下所示:
FROMBANGKOKBANKLTD.,KUALALUMPUR
DOCUMENTARYCREDITNO.:
01/12345,DATE:
JUNE12,2004
ADVISINGBANK:
BANKOFCHINA,JIANGSUBRANCH
APPLICANT:
TAIHINGLOONGSDN,BHD.,P.O.B.666KUALALUMPUR
BENEFICIARY:
CHINAINT’LTEXTILESI/ECORP.,BEIJINGBRANCH
AMOUNT:
HKD900,000.00(HONGKONGDOLLARSTWOHUNDREDTHREETHOUSANDONLY)
EXPIRYDATE:
JUN15,2004INCHINAFORNEGOTIATION
DEARSIRS:
WEHEREBYISSUETHISDOCUMENTARYCREDITINYOURFAVOR,WHICHISAVAILABLEBYNEGOTIATIONOFYOURDRAFT(S)INDUPLICATEATSIGHTDRAWNONBENEFICIARYBEARINGTHECLAUSE:
“DRAWNUNDERL/CNO.98/12345OFBANGKOKBANKLTD.,KUALALUMPURDATEDJUNE12,2004”ACCOMPAINEDBYTHEFOLLOWINGDOCUMENTS:
-SIGNEDINVOICEINQUADRUPLICATECOUNTER-SIGNEDBYAPPLICANT.
-FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDER,ENDORSEDINBLANK,MARKED‘FREIGHTCOLLECT’ANDNOTIFYBENEFICIARY.
-MARINEINSURANCEPOLICYORCERTIFICATEFORFULLINVOICEVALUEPLUS50%WITHCLAIMSPAYABLEINNANJINGINTHESAMECURRENCYASTHEDRAFTCOVERINGALLRISKSANDWARRISKSFROMWAREHOUSETOWAREHOUSEUPTOKUALALUMPURINCLUDINGSRCCCLAUSEASPERPICC1/1/1981.
-PACKINGLISTINQUADRUPLICATE.
-CERTIFICATEOFORIGINISSUEDBYBANKOFCHINA,NANJING.
-SHIP’SCLASSIFICATIONISSUEDBYLIOYDS’INLONDON.
COVERING:
ABOUT300,000YARDSOF65%POLYESTER,35%COTTONGREYLAWN.ASPERBUYER’SORDERNO.TH-108DATEDMAY4,2004TOBEDELIVEREDONTWOEQUALSHIPMENTSDURINGMAY/JUNE.
ALLBANKINGCHARGESOUTSIDEMALAYSIAAREFORTHEACCOUNTOFBENEFICIARY.SHIPMENTFROMCHINATOPORTKELANGLATESTJULY31,2004.PARTIALSHIPMENTSAREALLOWED.TRANSSHIPMENTPROHIBITED.
WEHEREBYENGAGEWITHDRAWERS,ENDORSERSANDBONAFIDEHOLDERSTHATDRAFTSDRAWNANDNEGOTIATEDINCONFORMITYWITHTHETERMSOFTHISCREDITWILLBEDULYHONOREDONPRESENTATION.SUBJECTTO《UCP500》
BANGKOKBANKLTD.,KUALALUMPUR(SIGNED)
练习2审核信用证,将证中有错的地方、我方作不到或应注意的地方指出来。
DEUTSCHEBANKA.G.,HAMBURG
APPLICANT:
HAMBURGERGEMEINWIRTSGESSELSCHAFTSA.G.,HAMBURG,GERMANY
DATEANDPLACEOFEXPIRY:
1STSEP.2004INHAMBURG
ADVISINGBANK:
BANKOFCHINA,TIANJIN,CHINA
AMOUNT:
USD9,000.00(SAYUSDEIGHTTHOUSAND)
SHIPMENTFROMCHINATOHAMBURGNOTLATERTHAN20THSEP.2004
DRAFTATSIGHTDRAWNONBENEFICIARYACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:
1. SIGNEDINVOICECOUNTERSIGNEDBYAPPLICANT.
2. CERTIFICATEOFORIGINISSUEDBYBANKOFCHINA,TIANJIN.
3. SHIP’SCLASSIFICATIONISSUEDBYLLOYD’SINLONDON
4. FULLSETOFCLEANONBOARDOCEANB/L,MADEOUTTOORDER,BLANKENDORSED,MARKED“FREIGHTPREPAID”ANDNOTIFYBENEFICIARY,SHIPPERISAPPLICANT.
5. INSURANCEPOLICYCOVERINGALLRISKSANDWARRISKADDINGONDECKCLAUSEASPERCICFOR150PCTINVOICEVALUE,CLAIMIFANYPAYABLEINGERMANY.
6. WEIGHTNOTECOUTERSIGNEDBYAPPLICANT.
7. INSPECTIONCERT.ISSUEDBYADVISINGBANK.
COVERING:
10M/TBITTERAPRCOTKERNELS1GRADE@USD900PERM/T
CIFHAMBURG.
REMARKS:
1)ALLBANKINGCHARGESAREFORBENEFICIARY’SACCOUNT.
2)DRAFTANDDOCUMENTSTOBESENTBYTHENEGOTIATINGBANKTO
USWITHIN24HOURSBYREGISTEREDAIRMAILINTWOLOTS.
3)SHIPPINGMARKSASREAD:
ABC
ROTTERDAM
NO.1-UP
THISCREDITISSUBJECTTOUCPNO.500.
WEHEREBYENGAGETHATPAYMENTWILLBYDULYMODEAGAINSTDOCUMENTSPRESENTEDINCONFORMITYWITHTERMSOFCREDIT.
DEUTSCHEBANKA.G.,HAMBURG(SIGNED).
练习3分析信用证,填写信用证分析单一份
SWIFT信用证的式样如下:
BASICHEADERF01BKCHCNBJA9400542763485
APPLICANTIONHEADERQ7001043011214SCBKHKHHBXXX34146333331048N
*SHANGHAICOMMERCIALBANKLIMITED
*HONGKONG
USERHEADERSERVICECODE103:
BANK.PRIORITY113:
MESGUSERREF.108:
BBIBMEY036P40000
INFO.FROMCI115:
SEQUENCEOFTOTAL27:
1/1
FORMOFDOC.CREDIT40A:
IRREVOCABLE
DOC.CREDITNUMBER20:
LCBB61561
DATEOFISSUE31C:
041214
EXPIRY31D:
DATE050129PLACEATOURCOUNTERINHONGKONG
APPLICANT50:
ABLENDIDDEVELOPMENTLTD
UNIT10-6,15/FMENALASIAGRANITE
34WAIYIPSTREET,KOWLOONHONGKONG
BENEFICIARY59:
SOHOTEXTILEANDLIGHTINDUSTRYCO.LTD.
120TAIPINGROADNANJING,CHINA
AMOUNT32B:
CURRENCYUSDAMOUNT108.750,00
POS./NEG.TOL.(%)39A:
10/10
AVAILABLEWITH/BY41D:
ANYBANK
BYNEGOTIATION
DRAFTSAT…42C:
ATSIGHT
DRAWEE42D:
SHANGHAICOMMERCIALBANKLTD.
HONGKONGFORFULLINVOICEVALUE
PARTIALSHIPMENTS43P:
ALLOWED
TRANSSHIPMENT43T:
ALLOWED
LOADINGINCHARGE44A:
PORTINCHINA
FORTRANSPORTTO…44B:
AARHUS,DENMARK
DESCRIPTIONOFGOODS45A:
FABRICCRUSHEDVELOUR,150CM,ATUSD7.5/M
ASPERS/CNO.2K11121,JSLORDERNO.4500207220
ART.5360004/10,1,000MVANILLA
ART.5360025/30,2,000MBURGUNDY
ART.5360029/40,10,700MHUNTERGREEN
ALLCIFAARHUS,DENMARK
DOCUMENTSREQUIRED46A:
1.FULLSETOFCLEAN‘ONBOARDOCEANVESSEL’BILLOFLADINGISSUEDTOORDERANDBLANKENDORSEDNOTIFYINGJYSKCO.LTD.,ANDMARKED‘FREIGHTPREPAID’SHOWINGNAMEANDADDRESSOFSHIPPINGCOMPANY’SAGENTATDESTINATION.
2.SIGNEDCOMMERCIALINVOICESINTRIPLICATESHOWINGCIFVALUEOFTHEMENTIONEDGOODSANDSTATING‘WEHEREBYCERTIFYTHATTHEGOODSHEREININVOICEDCONFIRMWITHP/ONO.,JSLORDERNO.ANDART.NO.’
3.PACKINGLISTSINTRIPLICATESHOWINGNUMBEROFCARTONS,GROSSWEIGHT,NETWEIGHTANDSPECIFIEDPERCONTAINER,
4.GSPCERTIFICATEFORMAINDUPLICATEISSUEDBYCOMPETENTAUTHORITYOFP.R.CHINA
5.INSURANCEPOLICYORCERTIFICATEINASSIGNABLEFORMANDENDORSEDINBLANKFOR110PCTOFINVOICEVALUEWITHCLAIMSPAYABLEATDESTINATIONINCURRENCYOFDRAFTCOVERINGICC(A),INSTITUTEWARCLAUSES(CARGO),INSTITUTESTRIKESCLAUSES(CARGO),WAREHOUSETOWARHOUSECLAUSESANDSHOWINGNO.OFORIGINALSISSUED.
ADDITIONALCOND.47A:
1.CHARGESINCURREDINRESPECTOFANYTELEGRAPHICTRANSFER/CHARTSPAYMENT/PAYMENTADVICEBYSWIFT/TELEXAREFORACCOUNTOFBENEFICIARY.
2.AHANDLINGCOMMISSIONOFUSD50.00OREQUIVALENT,PLUSTELEXCHARGES,IFANY,WILLBEDEDUCTEDFROMTHEPROCEEDSFOREACHSETOFDOCUMENTSWITHDISCREPANCIESPRESENTEDUNDERTHISLETTEROFCREDIT.
3.ALLDOCUMENTSMUSTBEPRESENTEDTHROUGHBENEFICIARY’SBANKERANDEXTRACOPYOFINVOICEANDTRANSPORTDOCUMENTFORL/CISSUINGBANK’SFILEREQUIRED.
WEHEREBYENGAGEWITHTHEDRAWERS,ENDORSERSANDBONAFIDEHOLDERSTHATDRAFTSDRAWNANDNEGOTIATEDINCOMPLIANCEWITHTHETERMSANDCONDITIONSOFTHISCREDITWILLBEDULYHONOUREDONPRESENTATION.
THISDOCUMENTARYCREDITISSUBJECTTOTHEUNIFORMCUSTOMSANDPRACTICEFORDOCUMENTARYCREDITS(1993)REVISION,INTERNATIONALCHAMBEROFCOMMERCE,PUBLICATIONNO.500.
DETAILSOFCHARGES71B:
ALLBANKINGCHARGESOUTSIDEHONGKONG
AREFORACCOUNTOFBENEFICIARY.
PRESENTATIONPERIOD48:
ALLDOCUMENTSMUSTBEPRESENTED
TOANDREACHOURCOUNTERINHONGKONG
WITHIN7DAYSAFTERB/LDATE.
CONFIRMATION49:
WITHOUT
INSTRUCTIONS78:
1.PLSFORWARDTHEWHOLESETOFDOCUMENTSINONELOTTOOURBILLSPROCESSINGCENTRE(KOWLOON)AT2/F.,666NATHANROAD,KOWLOON,HONGKONGVIACOURIERSERVICEATBENEFICIARY’SEXPENSES.
2.INREIMBURSEMENT,WESHALLREMITPROCEEDSINACCORDANCE
WITHYOURINSTRUCTIONSU
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