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实训项目---信用证

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实训项目二信用证

任务二：通过对本项目的训练，能完成“任务挑战”中永益食品有限公司的信用证审核。本任务满分为10分，按每个“不符点”扣1分，扣完为止。

一、全真单证

二、实例训练 2007年1月底，正昌公司收到古巴EMPRESA公司开来的信用证，信用证内容如下：

APPLICATION HEADER *BANCO NACIONAL DE CUBA * LA HABANA SEQUENCE OF TOTAL *27: 1/1

FORM OF DOC. CREDIT *40A: IRREVOCABLE DOC. CREDIT NUMBER *20: 511451607 DATE OF ISSUE 31C: 070124

EXPIRY *31D: DATE 070424 PLACE CUBA

APPLICANT *50: EMPRESA COMERCIAL ABRAXAS HAVANA CUBA

BENEFICIARY *59: HUZHOU ZHENGCHANG TRADING CO. LTD.,

42 HONGQI ROAD, HUZHOU, CHINA

AMOUNT *32B: CURRENCY USD AMOUNT 71.128,80 POS. / NEG. TOL. (%) 39A: 05/05

AVAILABLE WITH/BY *41D: ANY BANK

BY NEGOTIATION

DRAFT AT … 42C: AT 30 DAYS AFTER SIGHT FOR 100 PERCENT OF INVOICE

VALUE

DRAWEE *42D: FLEET NATIONAL BANK PARTIAL SHIPMENT 43P: ALLOWED

TRANSSHIPMENT 43T: NOT ALLOWED LOADING IN CHARGE 44A: CHINA FOR TRANSPORT TO…. 44B: HAVANA LATEST DATE OF SHIP. 44C: 070401 DESCRIPT. OF GOODS 45A:

7992PCS 100 PERCENT COTTON MEN’S SHIRTS FOB HAVANA DOCUMENTS REQUIRED 46A:

+ORIGINAL SIGNED INVOICE PLUS THREE COPIES CERTIFIED THE

GOODS ARE OF CHINESE ORIGIN.

+PACKING LIST IN ONE ORIGINAL AND TWO COPIES INDICATING

DETAILED PACKING OF EACH CARTON.

+FULL SET OF ORIGINAL CLEAN ON BOARD MARINE BILL OF LADING

MADE OUT TO SHIPPER’S ORDER AND BLANK ENDORSED, MARKED

FREIGHT PREPAID AND NOTIFY APPLICANT QUOTING FULL NAME

AND ADDRESS.

+MARINE INSURANCE POLICY FOR 120PCT OF INVOICE VALUE,

BLANK ENDORSED, COVERING FPA AND WAR RISK, CLAIMS PAYABLE AT DESTINATION.

+ORIGINAL CERTIFICATE OF ORIGIN PLUS ONE COPY ISSUED BY CIQ. +BENEFICIARY SIGNED STATEMENT CERTIFYING THAT COPIES OF

INVOICE, BILL OF LADING AND PACKING LIST HAVE BEEN FAXED TO APPLICANT ON FAX NO. 01582. 434708 WITHIN 3 DAYS OF BILL OF LADING DATE.

ADDITIONAL COND. 47A:

+TRANSSHIPMETS PERMITTED ONLY ON TERRITORY OUT OF THE

U.S.A.

+UNLESS OTHERWISE EXPRESSLY STATE, ALL DOCUMENTS MUST

BE IN ENGLISH.

+EXCEPT SO FAR AS OTHERWISE EXPRESSLY STATE, THIS

DOCUMENTARY CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDIT ICC PUBLICATION NO.500.

DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE CUBA ARE FOR

BENEFICIARY ’S ACCOUNT.

PRESENTATION PERIOD 48: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN

THE VALIDITY OF THE CREDIT.

CONFIRMATION *49: WITHOUT

INSTRUCTION 78: IN REIMBURSEMENT OF YOUR PAYMENTS WE SHALL COVER

YOU AT MATURITY

SEND. TO REC. INFO. 72: DOCUMENTS TO BE DESPATCHED BY COURIER SERVICE IN

ONE LOT BY DHL TO BANCO NACIONAL DE CUBA AGUIAR NO. 456 ENTRE AMARGURA Y LAMPARILLA, HABANA VIEJA, CIUDAD DE LA HABANA CUBA

小张在拿到信用证后，认真地进行了审核，经过审核，发现了如下问题：

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总结与分析：

三、任务挑战

任务二：根据上述永益公司的合同及UCP600，完成下述永益公司信用证的审核，找出其中的不符点。

FROM: BANK OF TOKYO-MITSUBISHI, LTD., THE OSAKA JAPAN TO: BANK OF CHINA, NINGBO BRANCH SEQUENCE OF TOTAL:1/1

FORM OF DOC. CREDIT: IRREVOCABLE CREDIT NUMBER: H486-20016 DATE OF ISSUE :070506

EXPIRY DATE : 070725 PLACE :COUNTERS OF NEGOTIATING BANK APPLICANT: TOKOY TRADE CORPORATION

OSAKA2-6-7, KAWA RAMACHI,1-CHOME, OSAKA, JAPAN.

BENEFICIARY: ZHEJIANG YONGYI FOOD CO. LTD.

NO.18 DONG SHAN ROAD, NINGBO, CHINA

AMOUNT: CURRENCY GBP AMOUNT 30 600.00

AVAILABLE WITH/BY: ANY BANK BY NEGOTIATION

DRAFTS: AT 30 DAYS AFTER SIGHT FOR 95% OF INVOICE VALUE

DRAWEE: BANK OF TOKYO-MITSUBISHI, LTD., THE NEW YORK, NY(NEW YORK BRANCH)

PARTIAL SHIPMENTS: PROHIBITED TRANSSHIPMENT: PROHIBITED

PORT OF LOADING: NINGBO, CHINA

FOR TRANSPORT TO: YOKOHAMA, JAPAN LATEST DATE OF SHIP.:070730

DESCRIPT. OF GOODS: 20M/T FROZEN PEAPODS CIF OSAKA, JAPAN DOCUMENTS REQUIRED:

+ SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES

+2/3 SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID NOTIFY ISSUING BANK +PACKING LIST IN TRIPLICATE

+ BENEFICIARY’S CERTIFICATE STATING THAT 1 ORIGINAL INSPECTION CERTIFICATE OF QUALITY AND 1 ORIGINAL B/L ONE ORIGINAL INSURANCE POLICY HAVE BEEN SENT TO APPLICANT BY COURIER +INSPECTION CERTIFICATE OF QUALITY IN 2 COPIES

+ INSURANCE POLICY IN DUPLICATE ENDORSED IN BLANK, COVERING ALL RISKS AND WAR RISK FOR 110% OF INVOICE VALUE. CLAIM PAYABLE AT OSAKA, JAPAN IN THE CURRENCY OF DRAFTS

+GSP FORM A IN ONE ORIGINAL AND THREE COPIES. ADDITIONAL CONDITION:

+ INSPECTION CERTIFICATE OF QUALITY MUST STATE THAT THE PRODUCTS HAVE BEEN FROZEN AND STORED MINUS 18 CENTIGRADE DEGREE OR BELOW

DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.

PRESENTATION PERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN VALIDITY OF THE CREDIT. CONFIRMATION: WITHOUT INSTRUCTIONS:

1. REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED.

2. NEGOTIATING BANK MUST SEND ALL DOCUMENTS TO US, I.E. THE BANK OF TOKYO-MITSUBISHI, LTD., 2-3, KITAHAMA 4- CHOME, CHUO-KU, OSAKA 1-8535 AND/OR C.P.O. BOX 388, OSAKA 530-8692 IN ONE LOT BY COURIER SERVICE AND REIMBURSE YOURSELVES FROM REIMBURSING BANK FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT.

THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICES FOR DOCUMENTARY CREDITS(1993 REVISION) ICC PUBL. 500.

经审核，存在以下不符点：

得分：

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