一、改错题根据销售合同和已知资料指出一般原产地和保险单中错误的地方。
(1) 销售合同
SALES CONTRACT
Contract No.: NJTO90218
Date: FEB. 18, 2009
Signed at: Nanjing, China
The Seller: NANJING JINLING TEXTILE CO., LTD.
Address: UNIT A 18/F, JINLING TOWER, NO. 118JINLING ROAD, NANJING, CHINA
The Buyer: DEXICA SUPERMART S. A.
Address: BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUM
This Sales Contract is made by and between the Sellers and the Buyers, whereby the sellers agree to sell and buyers agree to buy the under-mentioned goods according to the terms and conditionsstipulated below: Commodity and specifications | Quantity | Unit Price | Amount |
GIRLS GARMENTS | 10800PCS | CIF BRUSSELSEURS. 00/PC | EUR54000.00 |
10% more or less in quantity and amount are acceptable
Packing: IN CARTON Shipping Mark: N/M
Time of Shipment: Within 30 days after receipt of L/C
From NINGBO PORT CHINA to BRUSSELS, BELGIUM
Transshipment and Partial Shipment: Allowed
Insurance: to be effected by the Seller for 110% of full invoice value covering all risks up to port of destination and war risks included with claim payable at destination.
Terms of Payment: By 100% Irrevocable Letter of Credit in favor of the Sellers to be available by sight draft to be opened and to reach China before APRIL 1,2009 and to remain valid for negotiationin China until the 21days after the foresaid Time of Shipment. IJC must mention this contractnumber L/C advised by BANK OF CHINA JIANGSU BRANCH. ALL banking Charges outside Chinaare for account of the Buyer.
The Seller The Buyer
NANJING JINLING TEXTILE CO., LTD. DEXICA SUPERMART S.A.
钟山 ALICE
(2)已知资料
装运信息:指定APL承运,装期2009.04.19;船名PRINCESS:航次V.018
装箱资料:合计108箱,装入1×20#集装箱。
商业发票号:NJTO90218-09,签发日期2009年4月10日。
信用证号:CMKK9180205
(3)一般原产地证
缮制错误的地方有:1.
出口商(Exporter)栏填写有误,应修改为:“NANJING JINLING TEXTILE CO., LTD. UNIT A 18/F, JINLING TOWER, NO. 118JINLING ROAD, NANJING, CHINA”。
[解析] 此栏填写出口商的名称、详细地址和国家(地区)名。在填写和审核时,出口商名称要完整。信用证项下,一般填写为受益人;托收项下,一般填写为托收人。本题中,此栏应填写合同卖方的名称和地址,而不是合同买方的名称和地址。
2.
收货人(Consignee)栏填写有误,应修改为:“DEXICA SUPERMART S.A. BOULEVARD PACHECO 44, B-1000 BRUSSELS, BELGIUM”。
[解析] 此栏填写收货人的名称、详细地址和国家(地区)名,收货人通常是外贸合同的买方或信用证规定的提单通知人。本题中,此栏应填写合同买方的名称和地址,而不是合同卖方的名称和地址。
3.
运输方式和路线(Means of transport and route)栏填写有误,应修改为:“FROM NINGBO PORT, CHINA TO BRUSSELS, BELGIUM BY SEA”。
[解析] 此栏填写装运港和目的港的名称,并说明运输方式(如:海运、空运、陆运等)。本题中,根据合同资料,装运港为宁波港,运输方式为海运,故此栏应填写为“FROMNINGBO PORT, CHINA TO BRUSSELS, BELGIUM BY SEA”。
4.
运抵国/地区(Country/Region of Destination)栏填写有误,应修改为:“BELGIUM”。
[解析] 此栏填写信用证或合同中规定的目的港和国家(地区)名称。本题中,运抵国为比利时(BELGIUM),故此栏应填写为“BELGIUM”。
5.
唛头和包装号(Marks and Numbers)栏填写有误,应修改为:“N/M”。
[解析] 此栏应按合同或信用证的规定填写。本题中,合同规定没有唛头,故此栏应填写为“N/M”。
6.
商品名称、包装件数和种类(Number and kind of packages; description of goods)栏修改为:GIRLS GARMENTS
PACKED IN (108) ONE HUNDRED AND EIGHT CARTONS ONLY.
10% MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE
***************************************************************************
[解析] 此栏填写商品名称、包装件数和种类,应按合同或信用证的规定填写;包装件数和包装种类必须用英文大写和阿拉伯数字同时表示,并相一致。合同规定交货数量和金额可以有10%的增减幅度(10% more or less in quantity and amount are acceptable),应在此栏列明。
7.
数量(Quantity)栏填写有误,应修改为:“10800 PCS”。
[解析] 此栏要求填写出口货物的量值以及商品的计量单位,并与合同内容相一致。
8.
发票号码及日期(Number and date of invoice)栏应修改为:NJ1090218-09
APR. 10. 2009
[解析] 此栏填写申请出口货物的商业发票日期和号码,不得留空。需要注意的是,发票号与日期分行填报。
9.
签证机构证明(Certification)栏填写有误,应加注下列声明:“China Council for the Promotion of International Trade (CCPIT) is China Chamber of International Commerce.”。
[解析] 由贸促会签发的产地证书一般在机构印章中应加注下列声明:China Council for the Promotion of International Trade(CCPIT)is China Chamber of International Commerce.
商业发票
缮制错误的地方有:10.
信用证号码(I/C NO.)应填写“LC-320-0254771”。
[解析] 信用证项下发票应写明该笔交易的信用证号码。只有在信用证规定各种单据不能填写信用证号码时,此栏才留空不填。
11.
标记唛码(MARKS & NUMBERS)填写有误,应修改为:MQ
HA1101
OSAKA
NOS1-3400
[解析] 唛头是货物的识别标志,运输企业在装卸、搬运时,根据唛头来识别货物,作为交货清单的发票,必须正确显示这一装运标志。本题中,补充资料规定了唛头格式,故此栏必须按照要求填写。
12.
货物描述(DESCRIPTION OF GOODS)一栏漏填制“SPEC”项目。
[解析] 发票上的货物描述部分是发票的中心内容,一般情况下,必须描写具体。在外贸实务中,此栏一般照抄信用证内容填写。故本题中,此栏应照信用证要求,添加“SPEC”项目的内容。
13.
单价(UNIT PRICE)与信用证不符,应将“CIF OSAKA”修改为“CFR OSAKA”。
[解析] 出口发票上必须明确显示数量、单价、贸易术语(价格条款)。本题中,交易双方是采用CFR术语成交,故此栏应填写为“CFROSAKA”,而不是“CIFOSAKA”。
14.
总值(TOTAL AMOUNT)一栏计算错误,对应各行应分别为:USD11000
USD11000
USD24000
USD24000
TOTAL栏应该修改为“SAY US DOLLARS SEVENTY THOUSAND ONLY”。
[解析] 价格条款是发票的主要项目,必须准确计算,正确填写,并认真复核,特别要注意小数点的位置是否正确,金额和数量的横乘、竖加是否矛盾。
15.
货物的包装件数(TOTAL NUMBER OF PACKAGE)填写有误,应将“3400CARTONS”修改为“3400CASES”。
[解析] 本题中,货物的包装件数为3400CASES,而不是3400CARTONS。
16.
发票上漏填信用证(参考)编号,须填写“REF.NO.SCTI-98-0474”。
[解析] 本题中,信用证规定发票上必须填制信用证(参考)编号(APPUCANT'SREF.NO.SCLI-98-0474),故应在发票相应位置填制,不得遗漏。
17.
发票漏掉手签,需填制。
[解析] 本题中,信用证规定发票必须手签(MANUALLY SIGNED COMMERCIAL INVOICE),故缮制发票时,必须按照信用证规定手签。
保险单
中国人民保险公司江苏省分公司
THE PEOPLE'S INSURANCE COMPANY OF CHINA JIANGSU BRANCH 货物运输保险单 CARGO TRANSPORTATION INSURANCE POLICY 发票号(INVOICE NO.) NJTO90218-09 保单号次PYIE2006080
合同号(CONTRACT NO.) NJTO90218 POLICY NO.
信用证号(L/C NO.) CCPIT 091810528
被保险人:
Insured:NANJING JINLING TEXTILE LTD.
中国人民保险公司(以下简称本公司)根据被保险人的要求,由被保险人向本公司缴付约定的保险费,按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险,特立本保险单。
THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE'S INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED“THE COMPANY”)AT THE REQUEST OF THE INSURED AND IN CONSIDERATIONOF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED,UNDERTAKES TO INSURE THEUNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY ASPERTHE CLAAUSFS PRTNTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHFD HEREON.
标记MARKS&NOS | 包装及数量QUANTITY | 保险货物项目DESCRIPTION OF GOODS | 保险金额AMOUNT INSIJRED |
DEXICAS/C NJTO90218 | 10800DOZEN | LADIES GARMENTS | USD54C100.00 |
总保险金额TOTAL AMOUNT INSURED:
US DOLLARS FIFTY FOUR THOUSANDS ONLY 保费 启运日期 装载运输工具
AS ARRANGE DATE OF COMMENCEMENT: APR 09, 2009 PER CONVEYANCE: PRINCESS V.018
自 经 至
FROM:
NANJING PORT CHINA VIA
— TO
BRUSSELS, BELGIUM 承保险别
CONDITIONS: Covering F.P.A up to PORT OF DESTINATION.
所保货物,如发生保险单项下可能引起索赔的损失或损坏,应立即通知本公司下述代理人查勘。如有索赔,应向本公司提交保单正本(本保险单共有3份正本)及有关文件。如一份正本已用于索赔,其余正本自动失效。
IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY'S AGENT AS MENTIONED HEREUNDER. CIAIMS. IFANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN 3 ORIGINAL(S)TOGETHER WITHTHE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY. IF ONE OF THE ORIGINALPOHCY HAS BEEN ACCOMPLISHED, THE OTHERS TO BE VOID.
中国人民保险公司江苏省分公司
THE PEOPLE'S INSURANCE COMPANY OF CHINA JIANGSU BRANCH
赔款偿付地点
CLAIM PAYABLE AT
Nanjing, CHINA 王天华 出单日期 Authorized Signature
ISSUING DATE:
APR 20, 2009 缮制错误的地方有:
18.
信用证号栏填写有误,应修改为:“CMKK9180205”。
[解析] 根据已知资料,信用证号为“CMKK9180205”,此栏要照实填写。
19.
被保险人栏填写有误,应修改为:“NANJIING JINLING TEXTILE CO., LTD.”。
[解析] 被保险人又称保险单的抬头人。按照习惯,被保险人一栏中填写出口商的名称,并加空白背书,便于保单办理过户转让。
20.
标记(MARKS&NOS)栏填写有误,应修改为:“N/M”。
[解析] 此栏填制装运唛头。本题中,合同规定没有唛头,故此栏应填写为“N/M”。
21.
包装及数量(QUANTITY)栏填写有误,应修改为:“108 CARTONS”。
[解析] 此栏填写最大包装的总件数。裸装货物填写货物本身件数,散装货物填写货物净重,有包装但以重量计价的应同时填写总件数和计价总重量。
22.
保险货物项目(DESCRIPTION OF GOODS)栏填写有误,应修改为:“GIRLS GARMENTS”。
[解析] 此栏应按发票品名填写,如品名繁多,可使用统称,即可与提单上名称相同。
23.
保险金额(AMOUNT INSIJRED)栏填写有误,应修改为:“EUR 59400.00”。
[解析] 保险金额是指保险人承担赔偿或者给付保险金责任的最高限额(包括贸易方利润),这是计收保险费的基础。本题中合同规定按照发票金额加一成计算保险金额(for 110% of full invoice value),其中发票总金额是EUR54000.00,所以保险金额为59400.00美元(=54000.00×110%)。
24.
总保险金额(TOTAL AMOIJNT INSURED)栏填写有误,应修改为:“EUR FIFTY NINE THOUSANDS AND FOUR HUNDRED ONLY”。
[解析] 这一栏目只需将保险金额以大写的形式填入。注意的是,保险金额使用的货币单位应与信用证中的一致,保险总金额大写应与保险金额的阿拉伯数字一致,并在末尾加“ONLY”以防涂改。
25.
启运13期(DATE OF COMMENCEMENT)栏填写有误,可修改为:“APR.15, 2009”。
[解析] 此栏填制提单的签发日期或签发日期前5天内的任何一天,或可简单填上AS PER B/L。启运日期应迟于商业发票签发日期,故原保险单此栏填写明显有误,需要修改。
26.
起讫地点(FROM…TO…)栏填写有误,起运港应修改为:“NINGBO PORT CHINA”。
[解析] 此栏填制货物实际装运的起运港口和目的港口名称,货物如转船,也应把转船地点填上。本题中,根据合同资料,装运港为宁波港,故起运港应填写为:“NINGBOPORT CHINA”。
27.
承保险别(CONDITIONS)栏填写有误,应修改为“Covering all risks and war risks up to PORT OF DESTINATION”。
[解析] 本栏应严格根据合同中规定的保险条款要求填写。根据本题合同资料,合同规定投保一切险加战争险(covering all risks up to port of destination and war risks included with claim payable at destination.),故此栏应填写为“Covering all risks and war risks up to PORT OFDESTINATION”。
28.
赔款偿付地点(CLAIM PAYABLE AT…)栏填写有误,应修改为“BRUSSELS, BELGIUM”。
[解析] 通常将运输目的地作为赔偿地点,在此栏填写目的地名称。
29.
出单日期(ISSUING DATE)栏填写有误,可修改为“APR.15, 2009”。
[解析] 此栏填制保险单的签发13期。由于保险公司提供仓至仓服务,所以保险手续应在货物离开出口方仓库前办理,保险单的签发日期应不早于货物离开仓库的日期和不晚于提单签发的日期。
根据销售合同审核信用证,将信用证存在的问题以及如何修改填入表格中。
(1)销售合同
(5)装运期限:
TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE MAR.5, 2009
(6)装运港:
PORT OF LOADING: DALIAN CHINA
(7)目的港:
PORT OF DESTINATION: OSAKA JAPAN
(8)分批装运:
PARTIAL SHIPMENTS: ALLOWED
(9)转船:
TRANSSHIPMENT: ALLOWED
(10)付款条件:
TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUCH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.
(11)保险:
INSURANCE: TO BE EFFECTED BY BUYER.
(12)REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOWED.
Confirmed by:
买方 佐藤月升 卖方 盛子曲
THE BUYER THE SELLER
(2)信用证
SEQUENCE OF TOTAL *27 :1/1
FORM OF DOCUMENTARY CREDIT *40A :IRREVOCABLE
DOCUMENTARY CREDIT NUMBER *20 :LC-78900860
DATE OF ISSUE *30 :090109
APPLICABLE RULES *40E :UCP LATEST VERSION
DATE AND PIACE OF EXPIRY *31D :090320 AT THE NEGOTIATION BANK
APPLICANT *50 : SHAANXI HOPE TRADE CO.,LTD.
NO.86 DALIAN ROAD. XIAN SHAANXI PROVINCE CHINA
BENEFICIARY *59 : SUZUKINO SHAJ CO., LTD.
677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY,
SAGA JAPAN
CURRENCY CODE, AMOUNT *32B : EUR22900, 00
PERCENTAGE CREDIT AMOUNT TOLERANCE *39A : 05/05
AVAILABLE WITH/BY *41D : BANK OF CHINA SHAANXI BRANCH BY NEGOTIATION
DRAFTS AT... *42C : AT SIGHT
DRAWEE *42A : SMBCUS33
PARTIAL SHIPMENTS *43P : NOT ALLOWED
TRANSSHIPMENT *43T : NOT ALLOWED
PORT OF LOADING/AIRPORT OF DEPARTURE *44E: SHANGHAI PORT
PORT OF DISCHARGE/AIRPORT OF DESTINATION *44F: TOKYO PORT
LATEST DATE OF SHIP. *44C : 090305
DESCRIPT. OF GOODS *45A :
CFR OSAKA PORT
CARDEN SHOES 7060PRS
TOTAL USD22592, 00
DOCUMENTS REQUIRED *46A :
+COMMERCIAL INVOICE IN THREE ORIGINAL
+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MARKED "FREIGHT COLLECT" MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED NOTIFY APPLICANT
+PACKING LIST IN THREE ORICINAL
+GSP CERTIFICATE OF ORIGIN FORM A IN ONE ORICINAL ONE COPY.
ADDITIONAL CONDITIONS *47 :
T.T.REIMBURSEMENT: UNACCEPTABLE
x)INSURANCE IS TO BE EFFECTED BY SELLER
x)AMOUNT AND QUANTITY OF GOODS-5 PERCENT MORE OR LESS ALLOWED
CHARGES -71B : ALL BANKING CHARCES AND COMMISSIONS INCLUDING RE-
IMBURSEMENT COMMISSIONS OUTSIDE JAPAN ARE FOR AC.
COUNT OF BENEFICIARY.
PERIOD FOR PRESENTATION *48
: DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER
THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY
OF THE CREDIT.
CONFIRMATION INSTRUCTIONS *49 : WITHOUT
INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK *78:
TO NEGOTIATING BANK:
ALL DOCUMENTS MUST BE SEND TO US(4-6-5 KITAHAMA CHUO-KU, OSAKA, JAPAN)BY COURIER OR REGISTERED AIRMAIL IN TWO LOTS. PLEASE CLAIM YOUR REIMBURSEMENT FROM OUR NEW YOUK BRANCH, 227 PARK AVENUE, NEW YORK, NY10172, U.S.A.
WE CHARGE USD50.00 FOR EACH DOCUMENT FOUND NOT IN COMPLIANCE WITH LC TERMS WHETHER OR NOT WE TAKE UP THE SAME AT OUR SOLE DISCRETION.PLEASE DEDUCT THE CHARGE FROM YOUR REIMBURSEMENT CLAIM, DESPILE ANYOTHER TERMS HEREOF TO THE CONTRSRY IF ANY. THE CHARCE NOT THUS DEDUCTEDWILL BE BILLED TO YOU.
REIMBURSEMENT IS SUBJECT TO ICC URR525.
'ADVISE THROUGH' BANK * 57D :
BANK OF CHINA SHAANXI BRANCH
(38 JUHUA YUAN EAST AVE., XI' AN 710001, SHAANXI PROV., CHINA)
序号 | SWIFT代码 | 存在问题 | 修改为 |
1 | | | |
2 | | | |
3 | | | |
4 | | | |
5 | | | |
6 | | | |
7 | | | |
8 | | | |
9 | | | |
10 | | | |
30.
SWIFT代码50填写错误,应将“SHAANXI HOPE TRADE CO., LTD. NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA”修改为“SUZUKINO SHAJ CO., LTD.677-3 HIGASHITAKAGI,TAGAGISE-CHO, SAGA-CITY, SAGA JAPAN”。
[解析] 信用证开证申请人应为外贸合同的买方,故此栏应填写合同买方的名称与地址。
31.
SWIFT代码59填写错误,应将“SUZUKINO SHAJ CO., LTD.677-3 HIGASHITAKAGI, TAGAGISE-CHO, SAGA-CITY, SAGA JAPAN”修改为“SHAANXI HOPE TRADECO., LTD. NO.86 DALIAN ROAD, XIAN SHAANXI PROVINCE CHINA”。
[解析] 信用证受益人应为外贸合同的卖方,故此栏应填写合同卖方的名称与地址。
32.
SWIFT代码32B填写错误,应将“EUR22900,00”修改为“USD22592”。
[解析] 原则上来证的币别和币值应与合同的币别和币值相符。如用其他货币开证,应按汇率折算,看是否与合同金额相符,若不符则要改证。
33.
SWIFT代码43P填写错误,应将“NOT ALLOWED”修改为“ALLOWED”。
[解析] 合同中明确规定允许分批装运(PARTIAL SHIPMENTS: ALLOWED),但来证中禁止分批装运,故必须修改信用证,否则有可能由于实际运输方式为分批装运而造成装运文件与信用证要求不符。
34.
SWIFT代码43T填写错误,应将“NOT ALLOWED”修改为“ALLOWED”。
[解析] 合同中明确规定允许转运(TRANSSHIPMENT ALLOWED),但来证中禁止转运,故必须修改信用证,否则有可能由于实际运输方式为转运而造成装运文件与信用证要求不符。
35.
SWIFT代码44E填写错误,应将“SHANGHAI, CHINA”修改为“DALIAN, CHINA”。
[解析] 销售合同中明确规定装运港为大连港(PORT OF LOADING: DALIAN CHINA),而不是上海港(SHANGHAI, CHINA)。
36.
SWIFT代码44F填写错误,应将“TOKYO, JAPAN”修改为“OSAKA, JAPAN”。
[解析] 销售合同中明确规定目的港为大阪港(PORT OF LOADING: OSAKA, JAPAN),而不是东京港(TOKYO, JAPAN)。
37.
SWIFT代码45A填写错误,应将“CFR OSAKA”修改为“FOB DALIAN”。
[解析] 销售合同中明确规定采用FOB DAUAN贸易术语成交。
38.
SWIFT代码47填写错误,应将“INSURANCE IS TO BE EFFECTED BY SELLER”修改为“INSURANCE IS TO BE EFFECTED BY BUYER”。
[解析] 采用FOB术语成交时,由买方负责办理保险(TO BE EFFECTED BY BUYER)。
39.
SWIFT代码48填写错误,应将“DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT”修改为”DOCUMENTS TO BE PRESENTED WITHIN 15 DAY AFTER THE DATE OF SHIPMENT BUTWITHIN THE VALIDITY OF THE CREDIT”。
[解析] 销售合同中明确规定货物装运后15天内交单(DOCUMENTS TO BE PRESENTED WITHIN 15 DAY AFFER THE DATE OF SHIPMENT)。
根据销售合同审核信用证,指出信用证存在的问题并说明如何修改。
(1)销售合同
(5)装运期限:
TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE FEB.28, 2007
(6)装运港:
PORT OF LOADING: QINGDAO CHINA
(7)目的港:
PORT OF DESTINATION: KOBE JAPAN
(8)分批装运:
PARTIAL SHIPMENTS: NOT ALLOWED
(9)转船:
TRANSSHIPMENT: NOT ALLOWED
(10)付款条件:
TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VAUDFOR NECOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.
(11)保险:
INSURANCE: TO BE COVERED BY THE BUYER.
(12)REMARKS: 5% MORE OR LESS LN QUANTITY AND AMOUNT IS ALLOWED.
Confirmed by:
买方 高岛 卖方 洪坡
THE BUYER THE SELLER
(2)信用证
2006 DEC25 15:55:52 LOGICAL TERMINAL P005
MT700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001
RUNC SWPR3
UMR 001 82387
MAGACK DWS765 1 AUTH OK, KEY B19604214FAEA982, BKCHCNBJ SAIB JPJT RECORD
BASIC HEADER F 01 BKCHCNBJA300 81 18 157214
APPLICATION HEADER 0 700 1547 061225 SAIBJPJTCXXX 3846 992024 050225 1447
*ASAHI BANK LTD, <FORMERLY THE
*KYOWA SAIYAMA BANK. LTD. >
*TOKYO
USER HEADER SERVICE CODE 103:
BANK PRIORITY 113:
MSG USER REF. 108:
INFO. FROM CI 115:
SEQUENCE OF TOTAL *27 : 1/1
FORM OF DOC, CREDIT *40 : REVOCABLE
DOC, CREDIT NUMBER *20 : LC-788-392328
DATE OF ISSUE *31C : 061225
EXPIRY *31D : DATE 070215
PIACE IN THE COUNTRY OF THE APPUCANT
APPLICANT *50 SAKULAN CO., LTD.
ITC BUILDINC 6TH FLOOR SUITE 602 1-8-4
CHOME ISOBE-DORI CHUO-KU KOBE JAPAN
BENEFICIARY *59 QINGDAO HUANXING IMP. &EXP. CO., LTD.
NO.1005 ZHONGSHAN ROAD(E.1),
QINGDAO CHINA
AMOUNT *32B : CURRENCY USD AMOUNT 123000,00
MAX. CREDIT AMOUNT *39 : UP TO
AVAILABLE WITH/BY *41D : ANY BANK
BY NEGOTIATION
DRAFTS AT... *42C : DRAFTS AT SIGHT FOR FULL INVOICE
VALUE
DRAWEE *42A :
*ASAHI BANK LTD, <FORMERLY THE
*KYOWA SAIYAMA BANK, LTD. >
*TOKYO
PARTIAL SHIPMENTS *43P : NOT ALLOWED
TRANSSHIPMENT *43T : ALLOWED
LOADING IN CHARGE *44A : SHIPMENT FROM CHINESE PORT(S)
FOR TRANSPORT TO... *44B : TO TOKYO, JAPAN
LATEST DATE OF SHIP. *44C : 070130
DESCRIPT. OF GOODS *45A :
(1)MAN'S BELT 3100PCS @ USD12.00
1)MATERIAL: PU
2)SIZE 100×4.8CM
3)OUTER PACKING: 150PCS/CTN
(2)FASHION BELT 4800PCS @ USD15.00
1)SIZE: 105×8CM
2)MATERIAL: PU, NEEDLE BUCKLE
3)OUTER PACKING: 120PCS/CTN
(3)DIAMANTE BELT 550PCS @ USD30.00
1)SIZE: 105×3.8CM
2)MATERIAL: METALLIC PU WITH NEEDLE BUCKLE
3)OUTER PACKING: 100PCS/CTN
PRICE TERM: CIF
DOCUMENTS REQUIRED *46A
+3/3 SET OF ORIGINAL CIEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED "FREIGHT PREPAID" AND NOTIFY APPLICANT
+ORIGINAL SIGNED COMMERCLAL INVOICE IN 5 FOLD INDICATING CONTRACT NO.
+INSURANCE POLICY OR CERTIFICATE, ENDORSED IN BLANK, FOR 110PCT OF THE INVOICE VALUE
INCLUDING: THE INSTITUTE CARGO CLAUSES(A), THE INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES, RIOTS AND CIVIL MOTIONS CLAUSES, INSURANCE CLAIMS TO BE PAYABLE IN JAPAN
+CERTIFICATE OF ORIGIN IN 1 ORICINAL AND 1 COPY.
+PACKING LIST IN 3 FOLD
+WEIGHT LIST IN 3 FOLD
ADDITIONAL COND. *47
1.T.T. REIMBURSEMENT IS PROHIBITED.
2.10PCT MORE OR LESS IN QUANTITY ACCEPTABLE.
3.THE COODS TO BE PACKED IN STRONG EXPORT CARTONS.
DETAILS OF CHARGES *71B ALL BANKING CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY.
PRESENTATION PERIOD *48 DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.
CONFIRMATION *49 : WITHOUT
INSTRUCTIONS *78:
THIS CREDIT IS NON-OPERATIVE UNLESS THE OPENING BANK GIVE FURTHER ADVISE.
THE NECOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US (INT'L OPERATIONS CENTER MAIL ADDRESS:C.P.O.BOX NO. 800 TOKYO 100-91 JAPAN) IN TWO CONSECUTIVE LOTS, UPON RECEIPTOF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REIMBURSE THE NEGOTIATINGBANK IN ACCORDANCE WITH THEIR INSTRUCTIONS.
TRAILER : ORDER IS <MAC: > <PAC: > <ENC: > <CHK: > <TNG: >
MAC: 3CDFF763'
CHK: 8A1AA120307040.
开证申请人名称填写错误,应将“SAKULAN CO., LTD.”修改为“SAKULA CO., LTD.”。
[解析] 信用证上应填写开证申请人详细的名称,并且要准确无误。
41.
信用证到期地点有误,应将“in the country of applicant”修改为“in the country of beneficiary”。
[解析] 原信用证开证申请人所在地到期不利于受益人掌握,如果交单期恰逢最后一天的有效时期时,容易引起买卖双方因时差原因或工作时间原因而产生经济纠纷。因此,以交单人所在国家即信用证受益人所在国家为合理。
42.
信用证金额未考虑到按合同溢装,应将“CURRENCY USD AMOUNT 123000,00”修改为“USD 129150.00”。
[解析] 合同规定允许信用证金额有5%的增减幅度(5% MORE OR LESS LN QUANTITY AND AMOUNT IS ALLOWED.),故信用证金额应填写为“USD 129150.00”。
43.
货物描述填写有误,应将“MAN'S BELT 3100PCS”修改为“MAN'S BELT 3000PCS”,将“DIAMANTE BELT 550PCS”修改为“DIAMANTE BELT 500PCS”。
44.
价格条款与合同不符,应将“CIF”修改为“CFR”。
[解析] 合同规定采用CFR术语而不是CIF术语成交。
45.
应删去保险单据条款。
[解析] 采用CFR术语成交时,受益人无需提交保单,故应删去保险单据条款。
46.
附加条款中关于溢短装数量与合同规定不符,应将“10% more or less”修改为“5% more or less”。
[解析] 合同规定允许信用证金额与交货数量有5%的增减幅度(5%MORE OR LESS LN QUANTITY AND AMOUNT IS ALLOWED.)。
47.
交单期规定过短,应将“DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT”修改为“DOCUMENTS TO BE PRESENTED WITHIN 15 DAY AFTERTHE DATE OF SHIPMENT”。
48.
转运条款与合同不符,应将“TRANSSHIPMENT ALLOWED”修改为“TRANSSHIPMENT NOT ALLOWED”。
[解析] 合同中明确规定不允许转运(TRANSSHIPMENT NOT ALLOWED),但来证中,允许转运,故必须修改信用证,以使信用证与合同要求相符。
49.
指示条款中有限制信用证生效的规定,应将“THIS CREDIT IS NON-OPERATIVE UNLESS THE OPENING BANK GIVE FURTHER ADVISE”删除。
[解析] 此为信用证“软条款”,必须删除,否则对信用证受益人非常不利。
50.
信用证的性质和种类填写有误,应将“REVOCABLE”修改为“IRREVOCABLE”。
[解析] 在国际贸易中,如果信用证没有特别规定,信用证一般都是不可撤销的。本题中,合同规定是不可撤销(IRREVOCABLE)信用证,而信用证却规定为可撤销(REVOCABLE),明显与合同要求不一致,应该进行修改。
51.
目的港与合同不符,应将“TOKYO, JAPAN”修改为“KOBE, JAPAN”。
[解析] 合同规定目的港为日本神户(PORT OF DESTINATION: KOBE JAPAN),故此栏应填写为“KOBE, JAPAN”。
根据销售合同审核信用证,将信用证存在的问题以及如何修改填入表格中。
(1)销售合同
(5)装运期限:
TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE MAR.1,2009
(6)装运港:
PORT OF LOADING: SHANGHAI CHINA
(7)目的港:
PORT OF DESTINATION: OSAKA JAPAN
(8)分批装运:
PARTIAL SHIPMENTS: NOT ALLOWED
(9)转船:
TRANSSHIPMENT: NOT ALLOWED
(10)付款条件:
TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEP-FABLE
TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALID FOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.
(11)保险:
INSURANCE: TO BE COVERED BY THE BUYER.
(12)REMARKS: 10% MORE OR LESS IN QUANTITY AND AMOUNT IS ALLOEED.
Confirmed by:
买方 后藤均一 卖方 何锦
THE BUYER THE SELLER
(2)信用证
SEQUENCE OF TOTAL *27 : 1/1
APPLICABLE RULES *40 : IRREVOCABLE
DOC. CREDIT NUMBER *20 : LC-429-393536
DATE OF ISSUE *31C : 081225
EXPIRY *31D : DATE 090316
PLACE IN THE COUNTRY OF THE APPLI.
CANT
APPLICANT *50 : NINGBO YIXIN IMP. &EXP. CO., LTD.
NO. 1005 ZHONGSHAN ROAD(E.1),
NINGBO CHINA
BENEFICIARY *59 : SHINORMAN CO., LTD.
ITC BUILDING 6TH FLOOR SUITE 602
1-8-4 CHOME ISOBE-DORI CHUO-KU
KOBE JAPAN
AMOUNT *32B : CURRENCY HKD AMOUNT 39600,00
MAX. CREDIT AMOUNT *39 : UP TO USD39600,00
AVAILABLE WITH/BY *41D : ANY BANK BY NEGOTIAION
DRAFTS AT... *42C : DRAFTS AT SIGHT FOR FULL INVOICE
VALUE
DRAWEE *42A :
* ASAHI BANK LTD. <FORMERLY THE
* KYOWA SAIYAMA BANK. LTD.>
* TOKYO
PARTIAL SHIPMENTS *43P : ALLOWED
TRANSSHIPMENT *43T : ALLOWED
PORT OF LOADING/AIRPORT OF DEPARTURE *44E: DALIAN, CHINA
PORT OF DISCHARGE/AIRPORT OF DESTINATION *44F: KOBE, JAPAN
LATEST DATE OF SHIP. *44C : 090301
DESCRIPT. OF GOODS *45A :
(1)3000PCS OF APRON ART NO. 96837 @USD5,00
(2)4000PCS OF APRON ART NO. 96838 @USD6,00
PRICE TERM:CIF KOBE
DOCUMENTS REQUIRED *46A :
+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED. MARKED "FREIGHT PREPAID" AND NOTIFY APPLICANT
+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING CONTRACT NO.
+CERTIFICATE OF ORICIN IN 1 ORIGINAL AND 1 COPY.
+PACKING LIST IN 3 FOLD
+WEIGHT LIST IN 3 FOLD
ADDITIONAL COND. *47 :
1.T.T. REIMBURSEMENT IS PROHIBITED.
2.10PCT MORE OR LESS IN QUANTITY ACCEPTABLE.
DETAILS OF CHARGES *71B : ALL BANKINC CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY.
PRESENTATION PERIOD *48 : DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THECREDIT.
CONFIRMATION *49 : WITHOUT
INSTRUCTIONS *78:
THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US (INT'L OPERATIONS CENTER MAIL ADDRESS:C.P.O.BOX NO.800 TOKYO 100-91 JAPAN) IN TWO CONSECUTIVE LOTS, UPON RECEIPTOF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REIMBURSE THE NEGOTIATINGBANK IN ACCORDANCE WITH THEIR INSTRUCTIONS. 序号 | SWIFT代码 | 存在问题 | 修改为 |
1 | | | |
2 | | | |
3 | | | |
4 | | | |
5 | | | |
6 | | | |
7 | | | |
8 | | | |
9 | | | |
10 | | | |
52.
SWIFT代码31 D填写错误,应将“PLACE IN THE COUNTRY OF THE APPLICANT”修改为“PLACE IN THE COUNTRY OF BENEFICIARY”。
[解析] 原信用证开证申请人所在地到期(PLACE IN THE COUNTRY OF THE APPLICANT)不利于受益人掌握,如果交单期恰逢最后一天的有效时期时,容易引起买卖双方因时差原因或工作时间原因而产生经济纠纷。因此,以交单人所在国家即信用证受益人所在国家为合理。
53.
SWIFT代码50填写错误,应将“NINGBO YIXIN IMP. &EXP. CO., LTD. NO.1005 ZHONGSHAN ROAD(E.1), NINGBO CHINA”修改为:
SHINORMAN CO., LTD.
NAKANOMACHI 2-20-16, MIYAKOJIMA-KU
OSAKA JAPAN
[解析] 信用证开证申请人应为外贸合同的买方,故此栏应填写合同买方的名称与地址。
54.
SWIFT代码59填写错误,应将“SHINORMAN CO., LTD. ITC BUILDING 6TH FLOOR SUITE 602 1-8-4 CHOME ISOBE-DORI CHUO-KU KOBE JAPAN”修改为:
SHAOXING TEXTILE&GARMENT CO., LTD.
NO.1005 ZHONGSHAN ROAD(E.1),
SHAOXING CHINA
[解析] 信用证受益人应为外贸合同的卖方,故此栏应填写合同卖方的名称与地址。
55.
SWIFT代码32B填写错误,应将“CURRENCY HKD AMOUNT 39600,00”修改为:“CURRENCY USD AMOUNT 39600,00”。
[解析] 原则上来证的币别和币值应与合同的币别和币值相符。如用其他货币开证,应按汇率折算,看是否与合同金额相符,若不符则要改证。
56.
SWIFT代码43P填写错误,应将“ALLOWED”修改为:“NOT ALLOWED”。
[解析] 合同中明确规定不允许分批装运(PARTIAL SHIPMENTS NOT ALLOWED),但来证中,允许分批装运,故必须修改信用证,以使信用证与合同要求相符。
57.
SWIFT代码43T填写错误,应将“ALLOWED”修改为:“NOT ALLOWED”。
[解析] 合同中明确规定不允许转运(TRANSSHIPMENT NOT ALLOWED),但来证中,允许转运,故必须修改信用证,以使信用证与合同要求相符。
58.
SWIFT代码44E填写错误,应将“DALIAN, CHINA”修改为:“SHANGHAI, CHINA”。
[解析] 合同规定装运港为上海港(PORT OF LOADING: SHANGHAI CHINA)。
59.
SWIFT代码44F填写错误,应将“KOBE, JAPAN”修改为:“OSAKA, JAPAN”。
[解析] 合同规定目的港为日本大阪港(PORT OF DESTINATION: OSAKA JAPAN)。
60.
SWIFT代码45A填写错误,应将“CIF KOBE”修改为:“CFR OSAKA”。
[解析] 从合同资格可以看出,本合同价格术语为“CFR OSAKA”。
61.
SWIFT代码48填写错误,应将“DOCUMENTS TO BE PRESENTED WITHIN 5 DAY AFTER THE DATE OF SHIPMENT”修改为:“DOCUMENTS TO BE PRESENTED WITHIN 15DAY AFTER THE DATE OF SHIPMENT”。
[解析] 合同规定货物装运后15天交单(15 DAYS AFFER THE DATE OF SHIPMENT),而信用证却规定为“5 DAYS AFTER THE DATE OF SHIPMENT”,这显然与合同不符。
根据销售合同审核信用证,指出信用证存在的问题并说明应如何修改。
(1)销售合同
(5)装运期限:
TIME OF SHIPMENT: SHIPMENT TO BE EFFECTED BEFORE FEB.28, 2007
(6)装运港:
PORT OF LOADING: NINGBO CHINA
(7)目的港:
PORT OF DESTINATION: KOBE JAPAN
(8)分批装运:
PARTIAL SHIPMENTS: NOT ALLOWED
(9)转船:
TRANSSHIPMENT: NOT ALLOWED
(10)付款条件:
TERMS OF PAYMENT: THE BUYER SHALL OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT WHICH REMAINS VALIDFOR NEGOTIATLON IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.
(11)保险:
INSURANCE: TO BE COVERED BY THE BUYER.
(12)REMARKS:
Confirmed by:
买方 高岛 卖方 洪坡
THE BUYER THE SELLER
(2)信用证
2006DEC25 15:55:52 LOGICAL TERMINAL P005
MT700 ISSUE OF A DOCUMENTARY CREDIT PAGE 00001
RUNC SWPR3
UMR 00182387
MAGACK DWS7651 AUTH OK, KEY B19604214FAEA982, BKCHCNBJ SAIB JPJT RECORD
BASIC HEADER F 01 BKCHCNBJA300 81 18 157214
APPLICATION HEADER 0 700 1547 061225 SAIBJPJTCXXX 3846 992024 050225 1447
*ASAHI BANK LTD, <FORMERILY THE
*KYOWA SAIYAMA BANK, IJTD. >
*TOKYO
USER HEADER SERVICE CODE 103:
BANK PRIORITY 113:
MSC USER REF. 108:
INFO. FROM CI 115:
SEQUENCE OF TOTAL *27 : 1/1
APPLICABLE RULES *40 : IRREVOCABLE
DOC, CREDIT NUMBER *20 : LC-788-392328
DATE OF ISSUE *31C : 061225
EXPIRY *31D : DATE 070215
PIACE IN THE COUNTRY OF THE APPLICANT
APPLICANT *50 : NINGBO YIXIN IMP. &EXP. CO., LTD.
NO.1005 ZHONGSHAN ROAD(E.1),
NINGBO CHINA
BENEFICIARY *59 : SHINORMAN CO., LTD.
ITC BUILDING 6TH FLOOR SUITE 602
1-8-4 CHOME ISOBE-DORI CHUO KU KOBE JAPAN
AMOUNT *32B : CURRENCY HKD AMOUNT 26400,00
MAX. CREDIT AMOUNT *39 : UP TO
AVAILABLE WITH/BY *41D : ANY BANK
BY NECOTIATION
DRAFTS AT... *42C : DRAFTS AT SIGHT FOR FULL INVOICE
VALUE
DRAWEE *42A :
*ASAHI BANK LTD. <FORMERLY THE
*KYOWA SAIYAMA BANK. LTD. >
*TOKYO
PARTIAL SHIPMENTS *43P : ALLOWED
TRANSSHIPMENT *43T : ALLOWED
LOADING ON BOARD/DISPATCH/
TAKINC IN CHARGE AT/FROM... *44A:
SHANGHAI, CHINA
FOR TRANSPORTATION TO... *44B:
KOBE, JAPAN
LATEST DATE OF SHIP. *44C : 070130
DESCRIPT. OF GOODS *45A :
(1) WIDE MOUTH FLASK 3000PCS @ USD5,00
PACKAGING: NORMAL COLOR BOX
(2) THERMOS 4000PCS @ USD6,00
STAINLESS STEEL CAPACITY: 500ML
PACKING: COLOR BOX/PC, 12PCS/CARTON
PRICE TERM: CIF KOBE
DOCUMENTS REQUIRED *46A :
+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED, MARKED "FREIGHT PREPAID" AND NOTIFYAPPLICANT
+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING CONTRACT NO.
+INSURANCE POLICY OR CERTIFICATE, ENDORSED IN BLANK, FOR 110PCT OF THE INVOICE VALUE
INCLUDING: THE INSTITUTE CARGO CLAUSES(A), THE INSTITUTE WAR CLAUSES AND THE INSTITUTE STRIKES, RIOTS AND CIVIL MOTIONS CLAUSES, INSURANCECLAIMS TO BE PAYABLE IN JAPAN
+CERTIFICATE OF ORICIN IN 1 ORIGINAL AND 1 COPY.
+PACKING LIST IN 3 FOLD
+WEIGHT LIST IN 3 FOLD
ADDITIONAL COND. *47 :
1.T.T. REIMBURSEMENT IS PROHIBITED.
2.10PCT MORE OR LESS IN QUANTITY ACCEPTABLE.
3.THE COODS TO BE PACKED IN STRONG EXPORT CARTONS.
DETAILS OF CHARGES *71B : ALL BANKINC CHARGES OUTSIDE JAPAN INCLUDING REIMBURSEMENT COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY.
PRESENTATION PERIOD *48 : DOCUMENTS TO BE PRESENTED WITHIN 2 DAY AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THE CREDIT.
CONFIRMATION *49 : WITHOUT
INSTRUCTIONS *78:
THIS CREDIT IS NON-OPERATIVE UNLESS THE OPENING BANK GIVE FURTHER ADVISE.
THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US (INT'L OPERATIONS CENTER MAIL ADDRESS:C.P.O. BOX NO.800 TOKYO 100-91 JAPAN) IN TWO CONSECUTIVE LOTS, UPON RECEIPTOF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REIMBURSE THE NEGOTIATINGBANK IN ACCORDANCE WITH THEIR INSTRUCTIONS.
TRAILER : ORDER IS <MAC:> <PAC: > <ENC: > <CHK: > <TNG: >
MAC: 3CDFF763'
CHK: 8A1AA1203070
修改表格
62.
SWIFT代码50、59填写错误,应将信用证开证申请人与受益人互相对调。
[解析] 根据合同资料可以看出,信用证开证申请人应为外贸合同的买方,信用证受益人应为外贸合同的卖方。
63.
SWIFT代码31D填写错误,应将“PLACE IN THE COUNTRY OF THE APPLICANT”修改为“PLACE IN THE COUNTRY OF BENEFICIARY”。
[解析] 原信用证开证申请人所在地到期不利于受益人掌握,如果交单期恰逢最后一天的有效时期时,容易引起买卖双方因时差原因或工作时间原因而产生经济纠纷。因此,以交单人所在国家即信用证受益人所在国家为合理。
64.
SWIFT代码32B填写错误,应将“CURRENCY HKD AMOUNT 26400, 00”修改为“USD41400.00”。
[解析] 原则上来证的币别和币值应与合同的币别和币值相符。如用其他货币开证,应按汇率折算,看是否与合同金额相符,若不符则要改证。
65.
SWIFT代码45A填写错误,应将“THERMOS 4000PCS”修改为“THERMOS 4400PCS”。
66.
SWIFT代码45A填写错误,应将“CIF KOBE”修改为“CFR KOBE”。
[解析] 合同规定采用CFR术语而不是CIF术语成交。
67.
SWIFT代码46A填写错误,应删去保险单据条款。
[解析] 采用CFR术语成交时,信用证受益人无需提交保险单,故应删去保险单据条款。
68.
SWIFT代码47填写错误,应将“10 PCT MORE OR LESS IN QUANTITY ACCEPTABLE”删除。
[解析] 附加条款(ADDITIONAL COND)中关于溢短装数量(10% more or less)与合同规定不符,应将“10 PCT MORE OR LESS IN QUANTITY ACCEVFABLE”删除。
69.
SWIFT代码48填写错误,应将“DOCUMENTS TO BE PRESENTED WITHIN 2 DAY AFIER THE DATE OF SHIPMENT”修改为“DOCUMENTS TO BE PBESENTED WITHIN 15DAY AFTER THE DATE OF SHIPMENT”。
70.
SWIFT代码43P填写错误,应将“ALLOWED”修改为“NOT ALLOWED”。
[解析] 合同中明确规定不允许分批装运(PARTIAL SHIPMENTS NOT ALLOWED),但来证中,允许分批装运,故必须修改信用证,以使信用证与合同要求相符。
71.
SWIFT代码43T填写错误,应将“ALLOWED”修改为“NOT ALLOWED”。
[解析] 合同中明确规定不允许转运(TRANSSHIPMENT NOT ALLOWED),但来证中,允许转运,故必须修改信用证,以使信用证与合同要求相符。
72.
SWIFT代码78填写错误,应将“THIS CREDIT IS NON-OPERATIVE UNLESS THE OPENING BANK GIVE FURTHER ADVISE”删除。
[解析] 此为信用证“软条款”,必须删除,否则对信用证受益人非常不利。
73.
SWIFT代码44A填写错误,应将“SHANGHAI, CHINA”修改为“NINGBO, CHINA”。
[解析] 合同规定装运港为宁波港(PORT OF LOADING: NINGBO CHINA)。
根据信用证和补充资料指出海运提单和商业发票中错误的地方。
(1)信用证
Form of Doc. Credit *40A: IRREVOCABLE
Doc. Credit Number *20: LC-320-0254771
Date of Issue *31C: 090922
Expiry *31D: Date 061222 Place CHINA
Applicant *50: MARCONO CORPORATION
RM1001, STAR BLDG. TOKYO. JAPAN
Beneficiary *59: QINGDAO(SHANDONG)HUARUI CO.
NO. 35 WUYI ROAD QINGDAO,
CHINA
Amount *32B: Currency USD Amount 70000.00
Pos./Neg. Tol.(%) *39A: 5/5
Available with/by *41D: ANY BANK
BY NEGOTIATION
Draft at 42C: DR AFIS AT SIGHT FOR FULL INVOICEVALUE
Drawee 42A: ROYAL BANK LTD, TOKYO
Pattial Shipments 43P: ALLOWED
Transshipment 43T: NOT ALLOWED
Loading in Charge 44A: SHIPMENT FROM CHINESE MAIN PORT
For Transport to 44B: OSAKA, JAPAN
Latest Date of Ship. 44C: 061210
Descript. of Goods 45A:
HALF DRIED PRUNE 2005 CROP
GRADE SPEC QNTY UNIT PRICE
(CASE) (USD/CASE)
A L: 500CASE M: 500CASE 1,000 22.0 CFR OSAKA
B L: 1200CASE M: 1200CASE 2,400 22.0 CFR OSAKA
PACKING: IN WOODEN CASE, 12KGS PER CASE
TRADE TERMS: CFR OSAKA
Documents required 46A:
+FULL SET OF CLEAN ON BOARD OCRAN BILLS OF LADING MADE OUT
TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED
"FREIGHT PREPAID" AND "NOTIFY MARCONO CORPORATION. RM1001。
STAR BLDG. TOKYO, JAPAN"
+MANUALLY SIGNED COMMERCIAL INVOICE IN TRIPLICATE(3)INDI-
CATING APPLICANT'S REF. NO.SCLI-98-0474.
+PACKING LIST IN TRIPLICATE(3).
Details of Charges 71B: ALL BANKING CHARGES OUTSIDE JAPAN
ARE FOR ACCOUNT OF BENEFICIARY
Presentation Period 48: DOCUMENTS TO BE PRESENTED WITHIN
15 DAYS AFTER THE DATE OF SHIP-
MENT. BUT WITHIN THE VALIDITY OF
THE CREDIT.
(2)补充资料
发票号码:76IN-C001, 发票日期:2009年9月8日
提单号码:NSD220055, 提单日期:2009年12月5日
船名:FENGLEIV. 66026H 装运港:青岛港
集装箱:2×20' FCL CY/CY 出口口岸:青岛海关
TRIU 1764332 SEAL05003 合同号:HA1101
KHLU1766888 SEAL05004 SHIPPING MARKS(唛头):
出口商;青岛华瑞贸易公司 MQ
净重:12.00KGS/CASE HA1101
毛重:14.00KGS/CASE OSAKA
尺码:(20×10×10)CM/CASE NO.S1-3400
(3)海运提单
缮制错误的地方有:74.
装运港(Port of Loading)填写有误,应将“CHINESE MAIN PORT”修改为“QINGDAO, CHINA”。
[解析] 装运港一栏应填装运实际货物的港口全称,必要时加上港口所在国名。本题中,补充资料说明装运港为青岛港,故该栏应填写“QINGDAO, CHINA”,而不是“CHINESE MAIN PORT”。
75.
转运港(Port of transshipment)应空白不填。
[解析] 转运港一栏填写发生转运时的转运港名称。本题中,因为信用证中规定不允许转运,所以该栏应该空白不填。
76.
卸货港(Port of discharge)填写与信用证不符,应将“TOKYO”修改为“OSAKA, JAPAN”。
[解析] 该栏应填写货物被最后卸离船舶的港口全称,必要时加上港口所在国名。根据信用证中规定,本批货物的卸货港应为OSAKA,而不是TOKYO。
77.
唛头(Marks and Nos.)填写有误,应修改为:MQ
HA1101
OSAKA
NOS1-3400
[解析] 提单上的唛头应与信用证和其他单据一致。本题中,补充资料规定了唛头格式,故应按照规定格式填写。只有在没有唛头时,才用“N/M”表示。
78.
箱数与件数(Number and kind of packages)应补充“2×20'FCL CY/CY”。另数量应为3400CASES。
[解析] 本题中,采用的是集装箱运输方式,故本栏应填制集装箱个数。FCL CY/CY是指堆场到堆场方式,承运人在装货港集装箱堆场接受整箱货物并负责运至卸货港集装箱堆场征象交付收货人。信用证上显示一共有3400CASES(A等级1000CASES,B等级2400CASES),故应修改为3400CASES(SAY THREE THOUSAND FOUR HANDARD WOODENCASES ONLY)。
79.
毛重(Gross weight)填写有误,应将“28800KGS”修改为“47600KGS”。
[解析] 本栏应填报实际货物的毛重,以公斤为计量单位。本题中毛重应为47600KGS (3400×14)。
80.
体积(Measurement)填写有误,应将“4.8M3”修改为“6.8M3”。
[解析] 此栏填写实际货物的体积,一般以立方米为计量单位。本题中,每个箱子的尺码为:(20×10×10)CM/CASE,共有3400CASES,所以货物体积为6.8M3。
81.
运费及杂费(Freight and charges)填写与信用证不符,应修改为“FREIGHT PREPAID”。
[解析] “FREIGHT PREPAID”为托运人在装运港支付运费,“FREICHT COLLECT”为收货人在目的港支付运费。本题中因采用CFR术语,运费需由卖方在装运港预先支付,所以应填“FREIGHT PREPAID”。
82.
提单签发日期有误,应将“DEC.15,2009”修改为“DEC.5,2009”。
[解析] 提单的签发日应是提单上所列货物实际装船完毕的日期,与大副所签的日期一致。提单签发日期将被视为发运的日期。本题中,补充资料规定提单日期为2009年12月5日,故此栏应填写“DEC.5, 2009”。
83.
签字盖章栏缺少盖章,应予以加盖。
[解析] 海运提单必须经装载船只的船长或承运人签字盖章才能生效,在没有规定非船长或承运人签字盖章不可的情况下,船方或承运人代理可以代签。
84.
托运人(shipper)填写有误,应修改为:QINGDAO(SHAND()NG)HUARUI CO.
NO.35 WUYI ROAD QINGDAO,
CHINA
[解析] 托运人是指委托运输的人,一般是出口商。在填写此栏时,如信用证无特殊的规定,填写出口商(即信用证受益人)的名称。本题中,提单托运人栏应填写出口商名称和地址,而不是开证申请人名称和地址。
85.
收货人(Donsignee)填写有误,应修改为“TO ORDER OF SHIPPER”。
[解析] 提单的收货人也就是提单的抬头,可分为记名提单、不记名提单和指示提单。在填制此栏时,究竟采用哪一种抬头,要根据信用证有关条款的规定。信用证规定为托运人指示提单(MADE OUT TO ORDER OF SHIPPER),故提单收货人一栏应填写“TO ORDER OF SHIPPER”。
86.
通知人(Notify Party)填写有误,应修改为:MARCONO CORPORATION.
RM1001, STAR BLDG. TOKYO,
JAPAN
[解析] 该栏填写货物到达目的港(地)船公司需要通知的人。如果来证中指定了通知人,提单上应完整地写上通知人的名称和地址。本题中,信用证上规定通知人为开证申请人,故该栏应填写开证申请人的名称和地址,而不是填写“SAME ABOVE”。