第1部分 信用证审核

第一部分信用证审核第1页共6页第一部分信用证审核第一套一、审证资料1．合同销售合同SALESCONTRACTContractNo.:ST09E0320Date:Mar.20,2009Signedat:ShanghaiSeller:Buyer:SHANGHAITOOLIMPORT&EXPORTCO.,LTD.MAMUTENTERPRISESAV31,GANXIANGROADSHANGHAI,CHINATARRAGONA75-3ER,BARCELONA,SPAINTel:021-65756156,Fax:[phone]Tel:[phone],Fax:[phone]ThiscontractismadebyandbetweentheSellersandBuyers,wherebythesellersagreetosellandthebuyersagreetobuytheundermentionedgoodsaccordingtotheconditionsstipulatedbelow:CommodityandspecificationsQuantityUnitPriceAmountHANDTOOLSFOBSHANGHAI9pcExtraLongHexKeySet1200SETSUSD1.76USD2112.008pcDoubleOffsetRingSpanner1200SETSUSD3.10USD3720.0012pcDoubleOffsetRingSpanner800SETSUSD7.50USD6000.0012pcCombinationSpanner1200SETSUSD3.55USD4260.0010pcCombinationSpanner1000SETSUSD5.80USD5800.00ASPERPROFORMAINVOICENO.20090310DATEDMARCH10,2009TOTAL:5400SETSUSD21892.00Packing:8pcDoubleOffsetRingSpannerPackedin1plasticcartonof16setseach;9pcExtraLongHexKeySet,12pcCombinationSpannerand10pcCombinationSpannerPackedin1plasticcartonof10setseach;12pcDoubleOffsetRingSpannerPackedin1plasticcartonof8setseach.Totalpackedin40’container.DeliveryfromSHANGHAI,CHINAtoBARCELONA,SPAINShippingMarks:M.EBARCELONAC/NO.1-UPTimeofShipment:OnorbeforeMAY10,2009Partialshipment:NotallowedTransshipment:AllowedTermsofPayment:By100%ConfirmedandIrrevocableLetterofCredittobeavailableatsightdrafts,toreachthesellerbefore10Apr2009.ThecreditmustmentionthiscontractandproformainvoicenumberandadvisedthroughBankofChinaShanghaiBranch.Allbankingchargesoutsidetheissuingbankarefortheaccountoftheseller.Arbitration:AnydisputearisingfromtheexecutionoforinconnectionwiththiscontractshallbesettledAmicablythroughnegotiation.IncaseshallthenbesubmittedtoChinaInternationalEconomic&TradeArbitrationCommissioninShanghaiforarbitrationinaccordancewithitsarbitrationrules.Thearbitrationawardisfinalandbindinguponbothparties.Thefeeforarbitrationshallbebornebylosingpartyunlessotherwiseawarded.TheSeller:TheBuyer:ShanghaiToolImport&ExportCo.,Ltd.MAMUTENTERPRISESAV李莉JohnBrown签署Signature上海工具进出口有限公司MANUTENTERPRISESAV第一部分信用证审核第2页共6页2．信用证SEQUENCEOFTOTAL*27:1/1FORMOFDOC.CREDIT*40A:IRREVOCABLEDOC.CREDITNUMBER*20:931173DATEOFISSUE31C:090401DATEANDPLACEOFEXPIRY*31D:DATE090525PLACECHINAAPPLICANT*50:MAMUTENTERPRISESAVTARRAGONA75-3ERBARCELONA,SPAINISSUINGBANK51A:CREDITANDORRAANDORRALAVELLA,ANDORRABENEFICIARY*59:SHANGHAITOOLCO.,LTD31,GANXIANGROADSHANGHAI,CHINAAMOUNT*32B:CURRENCYUSDAMOUNT21829.00AVAILABLEWITH/BY41D:ANYBANKINCHINABYNEGOTIATIONDRAFTSAT…42C:AT30DAYSAFTERSIGHTDRAWEE42D:CREDITANDORRAANDORRALAVELLA,ANDORRAPARTIALSHIPMENTS43P:ALLOWEDTRANSSHIPMENT43T:NOTALLOWEDPORTOFLOADING44E:SHANGHAICHINAPORTOFDISCHARGE44F:BARCELONASPAINLATESTDATEOFSHIPMENT44C:090410DESCRIPTIONOFGOODS45A:HANDTOOLSFOBSHANGHAIDOCUMENTSREQUIRED46A:+SIGNEDCOMMERCIALINVOICE,1ORIGINALAND4COPIES+PACKINGLIST,1ORIGINALAND4COPIES.+CERTIFICATEOFORIGINGSPCHINAFORMA+FULLSETCLEANONBOARDBILLOFLADINGMARKEDFREIGHTPREPAIDCONSIGNEDTOTHEAPPLICANTNOTIFYTHESAMEPERIODFORPRESENTATION48:DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDITCONFIRMATION*49:WITHOUTADVISEDTHROUGH57A:BANKOFCHINA,SHANGHAIBRANCHCHARGES71B:ALLBANKINGCHARGESOUTSIDESPAINAREFORACCOUNTOFBENEFICIARY第一部分信用证审核第3页共6页二．审证要求根据销售合同资料审核上述信用证内容，找出信用证内容的不符点，请在下面详细列出：答案：（即蓝色文字）1．40A，信用证类别错，应该是CONFIRMEDANDIRREVOCABLE2．59，受益人名称错，应该是SHANGHAITOOLIMPORT&EXPORTCO.,LTD.3．32B，币制金额错，应该是美元218924．42C，汇票期限错，应该是ATSIGHT5．43P，分批要求错，应该是NOTALLOWED6．43T，转运要求错，应该是ALLOWED7．44C，最晚装运日错，应该是0905108．45A，货物描述漏内容，应该加上形式发票号码20090310和合同号码ST09E03209．46A，单证要求第条，提单中的运费支付情况错，应该是FREIGHTCOLLECT10．49，保兑要求错，应该加：CONFIRMEDBYBANKOFCHINA,SHANGHAIBRANCH第一部分信用证审核第4页共6页第二套一、审证资料1．合同上海市进出口贸易公司SHANGHAIIMP.ANDEXP.TRADECOMPANY1321ZHONGSHANROADSHANGHAI,CHINA销售合同SALESCONTRACTTEL:021-65788877S/CNO.:SHE100208FAX:[phone]DATE:FEB.08,2010To:TKAMLACORPORATION6-7,KAWARAMACHOSAKA,JAPANDearSirs,Weherebyconfirmhavingsoldtoyouthefollowinggoodsontermsandconditionsasspecifiedbelow:DescriptionsofGoodsQuantityUnitPriceAmountCOTTONBLANKETCIFOSAKAART.NO.H666500PCSUSD5.50/PCUSD2750.00ART.NO.HX88500PCSUSD4.50/PCUSD2250.00ART.NO.HE21500PCSUSD4.80/PCUSD2400.00ART.NO.HA56500PCSUSD5.20/PCUSD2600.00ART.NO.HH46500PCSUSD5.00/PCUSD2500.00TOTAL:2500PCSUSD12500.00Packedin250cartonsTimeofShipment:NOTLATERTHANMAR.16,2010LoadingPort:SHANGHAIDestination:OSAKAPartialShipment:PROHIBITEDTransshipment:PROHIBITEDPayment:IRREVOCABLELETTEROFCREDITINSELLERSFAVOURAVAILABLEBYSIGHTDRAFTSREMAINVALIDITYFORNEGOTIATIONINCHINAUNTIL15DAYSAFTERTHEDATEOFSHIPMENTInsurance:FOR110PCTOFTHEINVOICEVALUECOVERINGALLRISKSASPERCICOFPICCRemark:5PCTMOREORLESSBOTHINQUANTITYANDAMOUNTAREALLOWEDTheBuyer:TheSeller:TKAMLACORPORATIONShanghaiImportandExportTradeCompany高田一郎童莉Signature签署TKAMLACORPORATION上海市进出口贸易公司第一部分信用证审核第5页共6页2．信用证SEQUENCEOFTOTAL*27:1/1FORMOFDOC.CREDIT*40A:IRREVOCABLEDOC.CREDITNUMBER*20:10-3416852DATEOFISSUE31C:20100212DATEANDPLACEOFEXPIRY*31D:DATE20100331PLACEINJAPANAPPLICANT*50:TKAMLACORPORATION6-7,KAWARAMACHOSAKA,JAPANISSUINGBANK51A:FUJIBANKLTDOSAKA,JAPANBENEFICIARY*5