2024年4月8日发(作者：常绿蓉)
恨据合同审核信用证
以下是受益人根据合问规定审核来证的实务操作，
用证中与合同不相符的地方。
买卖合同
先看合问，然后根据合问内容审核信
上海茂林贸易有限公司
SHANGHAI MAOLIN TRADE CO., LTD.
No.97 Maoming Nan Road, Shanghai, P. R. of China
销售合同
SALE CONTRACT
To:
EASTERN TRADING COMPANY
81 WORDFORD STREET,
_ONDON
Contract No.:
Date:
SH2QQ8X826
26 AUG., 2QQ8
UNITED KINGDOM
This sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to
buy the undermentioned goods according to the terms and conditions stipulated below
Description of Goods
WOOLLEN BLANKETS
ART. NO. H666
ART. 88
ART. NO. HE21
TOTAL:
6QQPCS
6QQPCS
72QPCS
192QPCS
@USD15.5Q/PC
@USD16.3Q/PC
@USD18.5Q/PC
:
Amount
CIF LONDON
Quantity
Unit Price
5% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.
Total amount in words
Packing
Delivery
SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.
24Pc in one Ctn, total packed in 8QCtns.
Sea freight from Shanghai to London allowing partial shipments and transshipment
EASTERN Z2QQ8X826/LONDON/NO.1-8Q
On or before 15 Oct., 2QQ8
By 1QQ pct irrevocable letter of credit in favour of the Seller to be available by drafts at
Shipping Mark
Time of Shipment
Terms of Payment
根据合同审核信用证
sight to open and to reach the seller before Q5 Sep., 2QQ8 and to remain valid for
negotiation in China until the 15th days after the foresaid time of the shipment. The
L/C must mention this contract number. All banking charges outside U.K are for A/C
of the beneficiary.
nsurance To be effected by the sellers for 11Q pct of the invoice value covering all risks and war risk
of
nstitute Cargo Clause (A)
Documents required
1. Signed invoice in triplicate
2. Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer
3. Insurance policy in duplicate
4. Packing list in triplicate
5. Certificate of Origin in duplicate issued by a relevant authority
The Seller
Shanghai Maolin Trade Co., Ltd.
张三
签署
The Buyer
Eastern Trading Company
Whuit Brown
Signature
ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON
CREDIT NUMBER: LOD88095
DATE OF ISSUE: 2008.09.01
EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.
APPLICANT:
EASTERN TRADING COMPANY
81 WORDFORD STREET,
LONDON
UNITED KINGDOM
BENEFICIARY:
SHANGHAI MAOLIN TRADE CORP
NO.97 MAOMING NAN ROAD
SHANGHAI PR. OF CHINA
AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)
THE CREDITIS AVAILABLEWITH ANY BANK BY NEGOTIATIONDRAFTSAT 30 DAYSAFTER
SIGHT FOR FULL INVOICE VALUE DRAWN ON US
PARTIAL SHIPMENT: NOT ALLOWED
TRANSHIPMENT: ALLOWED
PORT OF LOADING: SHANGHAI
PORT OF DISCHARGE: LONDON
LATEST SHIPMENT DATE: 2008.10.15
DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON
ART. NO. H666 600PCS @USD15.50/PC USD9300.00
ART. 88 600PCS @USD16.30/PC USD9780.00
ART. NO. HE21 720PCS @USD18.00/PC USD12960.00
TOTAL: 1920PCS USD32040.00
AS PER CONTRACT 2008X806
DOCUMENTS REQUIRED:
*SIGNED COMMERCIAL INVOICE IN TRIPLICATE
*PACKING LIST IN TRIPLICATE
*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED
FREIGHT PREPAID NOTIFY APPLICANT
*GSP FORM A CERTIFYINGTHAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT
AUTHORITIES
*INSURANCE POLICY / CERTIFICATEDOVERINGALL RISKS INCLUDING WAREHOUSETO
WAREHOUSECLAUSEUP TO FINAL DESTINATIONAT LONDON FOR AT LEAST110 PCT OF CIF VALUE AS
PER INSTITUTE CARGO CLAUSE (A)
*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT
ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME,
BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS EASTERN 2008X826
LONDON NO.1-80 PRESENTATIONPERIOD: 10 DAYSAFTERISSUANCEDATE OF SHIPPING DOCUMENTS
BUT WITHIN THE VALIDITY OF THE CREDIT
CONFIRMATION: WITHOUT
INSTRUCTIONS:THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR
DOCUMENTARY CREDIT ICC NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL
DOCUMENTS BY REGISTEREBIRMAIL DIRECTTO US IN TWO . UPON RECEIPTOF
THE DRAFTSAND DOCUMENTSIN ORDER, WE WILL REMIT THE PROCEEDSAS INSTRUCTED BY THE
NEGOTIATING BANK.
经审核，信用证存在以下问题：
1.
日，而信用证为 2008 年10月20日
；
2. 根据合同信用证的到期地点不应在英国，而应在中国。
3.
“ CORP'。
4. 信用证金额大小写都有误， 应是32400美元，SAY U. S. DOLLARS
受益人名称与合同有差异，名称应为“ CO.”
合同规定信用证有效期为装运日后 15天，即2008年10月30
，
而不是
THIRTY TWO THOUSAND FOUR HUNSRED ONLY
5.
为见票后
6. 根据合同，可以分批装运，信用证错为不可以分批。
7.
8.
根据合同，货号 HE21的单价是 USD18.50/PC,信用证错为 USD18.00/PCS
货物描述中的总金额应该是 USD32400.00,信用证错为 USD32040.00。
根据合同中汇票期限应为即期，而信用证错
30天远期。
9. 货物描述中的合同号错为 SH2008X806。
10. 根据合同，保险险别是一切险和战争险，信用证错为一切险。
11. 合同上的交单期为提单后 15天，而信用证错为10天。
12. 信用证金额、数量前面都没有 5%的增减幅度，而合同中规定金额和数量允许的
溢短装幅度。
5%
2024年4月8日发(作者：常绿蓉)
恨据合同审核信用证
以下是受益人根据合问规定审核来证的实务操作，
用证中与合同不相符的地方。
买卖合同
先看合问，然后根据合问内容审核信
上海茂林贸易有限公司
SHANGHAI MAOLIN TRADE CO., LTD.
No.97 Maoming Nan Road, Shanghai, P. R. of China
销售合同
SALE CONTRACT
To:
EASTERN TRADING COMPANY
81 WORDFORD STREET,
_ONDON
Contract No.:
Date:
SH2QQ8X826
26 AUG., 2QQ8
UNITED KINGDOM
This sales contract is made between the sellers and buyers whereby the seller agree to sell and the buyers agree to
buy the undermentioned goods according to the terms and conditions stipulated below
Description of Goods
WOOLLEN BLANKETS
ART. NO. H666
ART. 88
ART. NO. HE21
TOTAL:
6QQPCS
6QQPCS
72QPCS
192QPCS
@USD15.5Q/PC
@USD16.3Q/PC
@USD18.5Q/PC
:
Amount
CIF LONDON
Quantity
Unit Price
5% MORE OR LESS AMOUNT AND QUANTITY ARE ALLOWED.
Total amount in words
Packing
Delivery
SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY.
24Pc in one Ctn, total packed in 8QCtns.
Sea freight from Shanghai to London allowing partial shipments and transshipment
EASTERN Z2QQ8X826/LONDON/NO.1-8Q
On or before 15 Oct., 2QQ8
By 1QQ pct irrevocable letter of credit in favour of the Seller to be available by drafts at
Shipping Mark
Time of Shipment
Terms of Payment
根据合同审核信用证
sight to open and to reach the seller before Q5 Sep., 2QQ8 and to remain valid for
negotiation in China until the 15th days after the foresaid time of the shipment. The
L/C must mention this contract number. All banking charges outside U.K are for A/C
of the beneficiary.
nsurance To be effected by the sellers for 11Q pct of the invoice value covering all risks and war risk
of
nstitute Cargo Clause (A)
Documents required
1. Signed invoice in triplicate
2. Full set clean on board Bill of Lading made out to order blank endorsed notify the buyer
3. Insurance policy in duplicate
4. Packing list in triplicate
5. Certificate of Origin in duplicate issued by a relevant authority
The Seller
Shanghai Maolin Trade Co., Ltd.
张三
签署
The Buyer
Eastern Trading Company
Whuit Brown
Signature
ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON
CREDIT NUMBER: LOD88095
DATE OF ISSUE: 2008.09.01
EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.
APPLICANT:
EASTERN TRADING COMPANY
81 WORDFORD STREET,
LONDON
UNITED KINGDOM
BENEFICIARY:
SHANGHAI MAOLIN TRADE CORP
NO.97 MAOMING NAN ROAD
SHANGHAI PR. OF CHINA
AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)
THE CREDITIS AVAILABLEWITH ANY BANK BY NEGOTIATIONDRAFTSAT 30 DAYSAFTER
SIGHT FOR FULL INVOICE VALUE DRAWN ON US
PARTIAL SHIPMENT: NOT ALLOWED
TRANSHIPMENT: ALLOWED
PORT OF LOADING: SHANGHAI
PORT OF DISCHARGE: LONDON
LATEST SHIPMENT DATE: 2008.10.15
DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON
ART. NO. H666 600PCS @USD15.50/PC USD9300.00
ART. 88 600PCS @USD16.30/PC USD9780.00
ART. NO. HE21 720PCS @USD18.00/PC USD12960.00
TOTAL: 1920PCS USD32040.00
AS PER CONTRACT 2008X806
DOCUMENTS REQUIRED:
*SIGNED COMMERCIAL INVOICE IN TRIPLICATE
*PACKING LIST IN TRIPLICATE
*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED
FREIGHT PREPAID NOTIFY APPLICANT
*GSP FORM A CERTIFYINGTHAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT
AUTHORITIES
*INSURANCE POLICY / CERTIFICATEDOVERINGALL RISKS INCLUDING WAREHOUSETO
WAREHOUSECLAUSEUP TO FINAL DESTINATIONAT LONDON FOR AT LEAST110 PCT OF CIF VALUE AS
PER INSTITUTE CARGO CLAUSE (A)
*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT
ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME,
BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS EASTERN 2008X826
LONDON NO.1-80 PRESENTATIONPERIOD: 10 DAYSAFTERISSUANCEDATE OF SHIPPING DOCUMENTS
BUT WITHIN THE VALIDITY OF THE CREDIT
CONFIRMATION: WITHOUT
INSTRUCTIONS:THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR
DOCUMENTARY CREDIT ICC NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL
DOCUMENTS BY REGISTEREBIRMAIL DIRECTTO US IN TWO . UPON RECEIPTOF
THE DRAFTSAND DOCUMENTSIN ORDER, WE WILL REMIT THE PROCEEDSAS INSTRUCTED BY THE
NEGOTIATING BANK.
经审核，信用证存在以下问题：
1.
日，而信用证为 2008 年10月20日
；
2. 根据合同信用证的到期地点不应在英国，而应在中国。
3.
“ CORP'。
4. 信用证金额大小写都有误， 应是32400美元，SAY U. S. DOLLARS
受益人名称与合同有差异，名称应为“ CO.”
合同规定信用证有效期为装运日后 15天，即2008年10月30
，
而不是
THIRTY TWO THOUSAND FOUR HUNSRED ONLY
5.
为见票后
6. 根据合同，可以分批装运，信用证错为不可以分批。
7.
8.
根据合同，货号 HE21的单价是 USD18.50/PC,信用证错为 USD18.00/PCS
货物描述中的总金额应该是 USD32400.00,信用证错为 USD32040.00。
根据合同中汇票期限应为即期，而信用证错
30天远期。
9. 货物描述中的合同号错为 SH2008X806。
10. 根据合同，保险险别是一切险和战争险，信用证错为一切险。
11. 合同上的交单期为提单后 15天，而信用证错为10天。
12. 信用证金额、数量前面都没有 5%的增减幅度，而合同中规定金额和数量允许的
溢短装幅度。
5%