外贸单证--审核信用证

第二章 审核信用证【重点难点】 1、识读外贸合同和信用证 2、审核和修改信用证

第一节 识读外贸合同与信用证一、合同 在外贸业务中，按照国际上的通常的做法， 买卖双方在交易磋商达成交易后，还需要对 往来函电或口头磋商的内容进行梳理，并且 根据整理的内容，填制固定格式的书面出口 (进口)交易合同，以便将各自的权利和义 务用规范的合同条款的形式加以明确，这就 是合同。

第一节 识读外贸合同与信用证二、合同的组成部分 1、约首 包括合同名称、合同编号、日期和地点、 当事人的名称和地址。 2、正文 一般以合同条款的形式具体列明交易的 各项条件，规定双方当事人的权利和义务。 3、约尾 包括缔约人的签字、适用法律等。

SALES CONTRACT (ORIGINAL)

合同号码Contract No.: CE102 Signed at: Qingdao Sellers: Sinochem Shandong Import & Export Group Corporation 20, Xianggangzhong Road, Qingdao, China Buyers: Pacific Trading Co., Ltd 1118 Green Road, New York, U.S.A.

签约日期签约地点Date: Jun. 2, 20--

卖方名称

买方名称

开头语This Sales Contract is made by and between the Sellers and the Buyers whereby the Sellers agree to sell and the Buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:

1.

商品数量Name of Commodity Specifications & Packing Quantity

商品单价Unit Price

合同总额Total Amount

商品 名称

Lithopone ZnS content 28% min. Paper-lined glass-fibre bags 100 M/Ts

USD360.00 per M/T CIFC3% New York

USD36,000.00

(The Sellers are allowed to load 5% more or less and the price shall be calculated according to the unit price.) 2. Shipping Marks: PTC New York

溢短装 条款

运输标志

No. 1-1000

3. Insurance: To be covered by the Sellers for 110% of the invoice value against All Risksand War Risk as per the relevant Ocean Marine Cargo Clauses of the People's Insurance Company of China. If other coverage or an additional insurance amount is required, the Buyers must have the consent of the Sellers before shipment, and the additional premium is to be borne by the buyers. 4. 5. Port of Shipment: Qingdao, China. Port of Destination: New York, U.S.A.

保险条款 装运港和 目的港

6. Time of Shipment: During August, 20--, allowing partial shipments and transshipment.

装运日期、 分运和转船

支付条款7. Terms of Payment: The Buyers shall open with a bank acceptable to the Sellers an Irrevocable Letter of Credit at sight to reach the Sellers 30 days before the time of shipment specified, valid for negotiation in China until the 15th day after the aforesaid time of shipment.

检验条款8. Commodity Inspection: It is mutually agreed that the Certificate of Quality and Weight issued by the State General Administration for Quality Supervision and Inspection and Quarantine of P. R. China at

the port of shipment shall be taken as the basis of delivery. 9. Discrepancy and Claim: Any claim by the Buyers on the goods shipped shall be filed within 30 days after the arrival of the goods at the port of destination and supported by a survey report issued by a surveyor approved by the Sellers. Claims in respect to matters within the responsibility of the insurance company or of the shipping company will not be considered or entertained by the Sellers.

索赔条款

10.

Force Majeure: If shipment of the contracted goods is prevented or delayed in whole or in part due to Force Majeure, the Sellers shall not be liable for

不可抗力 non-shipment or late shipment of the goods under this Contract. However, the 条款 Sellers shall notify the Buyers by fax or E-mail and furnish the latter within 15 daysby registered airmail with a certificate issued by the China Council for the Promotion of International Trade attesting such event or events. 11. Arbitration: All disputes arising out of the performance of or relating to this Contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to the Foreign Economic and Trade Arbitration Commission of the China Council for the Promotion of International Trade, Beijing, China, for arbitration in accordance with its Provisional Rules of Procedure. The award of the arbitration is final and binding upon both parties. 12. Other Terms: THE SELLERS (Signature)

买卖双方 签字

仲裁条款THE BUYERS (Signature)

第一节 识读外贸合同与信用证二、信用证1、信用证的含义 根据UCP600第2条的规定，信用证是指一 项约定，无论其如何命名或描述，该约定不 可撤销并因此构成开证行对于相符交单予以 承付的确定承诺。

第一节 识读外贸合同与信用证2、信用证的特点：(1)信用证是银行信用。 (2)信用证是一项自足文件。 (3)信用证业务是单据交易。

第一节 识读外贸合同与信用证3、信用证的内容主要介绍电开信用证中的SWIFT格式。

SWIFT 信 用 证ZCZC BSDDF1 0002090643 P3 SDAAOC SWIFT BSDDF1 0002090643 99 E N 701 99 S

银行代码

BASIC HEADER F 01 BKCHCNBJA500 9690 630741 APPL. HEADER O 700 1747000208 TDOMCATTBMTL 4242 982370 0002090647 N + TORONTO DOMINION BANK MONTREAL +QUEBEC CANADA 表示共有两页， (BANK NO: 8020006) +MONTREAL, CANADA :MT: 701

开证行

条款代码

此为第一页

----------ISSUE OF A DOCUMENTARY CREDIT : 27 : : 40A: :20 : :31C: :31D: 1/2 IRREVOCABLE I1757119 000208 000415NEG BANK

----------

信用证是否可撤销SEQUENCE OF TOTAL FORM OF DOCUMENTARY CREDIT Documentary Credit Number DATE OF ISSUE DATE AND PLACE OF EXPIRY

信用证号码 开证日期

到期日和到期地

开证申请人APPLICANT BENEFICIARY :50C: C AND G LINGERIE (1998) INC., MONTREAL, QUEBEC H2S 3L5 SHANDONG GARMENTS IMP. AND EXP. CORP. 70 SICHUAN ROAD, QINGD

AO THE PEOPLES REP OF CHINA 266002 CAD32453.60 汇票是即期还 AVAILABLE WITH 是远期 ANY BANK BY NEGOTIATION DRAFTS AT SIGHT OURSELVES PARTIAL SHIPMENTS ALLOWED TRANSHIPMENTS ALLOWED

受益人

:59 :

信用证金额CURRENCY CODE, AMOUNT AVAILABLE WITH…BY… :32B: :41D:

是否自由议付DRAFTS AT… DRAWEE 受票人是谁 PARTIAL SHIPMENT TRANSSHIPMENT Loading/Dispatch/Taking/From THE PEOPLE’S REP. OF CHINA FOR TRANSPORTATION TO… MONTREAL, QUE., CANADA LATEST DATE OF SHIPMENT :42C: :42D: :43P: :43T: :44A: :44B: :44C:

是否允许转船 和分运000331

装运期

所需票据DOCUMETNS REQUIRED :46A: DOCUMENTS COMMERCIAL INVOICE IN TRIPLICATE CANADA CUSTOMS INVOICE OF DEPARTMENT OF NATIONAL REVENUE/CUSTOMS AND EXCISE IN TRIPLICATE PACKING LIST IN TRIPLICATE FULL SET OF CLEAN ON BOARD MARINE/OCEAN BILLS OF LADING TO ORDER BLANK ENDORSED MARDED FREIGHT PREPAID NOTIFY C AND G LINGERIE (1998) INC. AND DATED LATEST MARCH 31/2000. EXPORT LICENSE INSURANCE POLICY OR CERTIFICATE COVERING MARINE RISKS, ALL RISKS, FOR 110 PERCENT OF THE INVOICE VALUE CHARGES :71B: ALL BANKING CHARGES OUTSIDE CANADA ARE FOR APPLICANT’S ACCOUNT PERIOD FOR PRESENTATIONS :48 : DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER DATE OF SHIPMENT BUT WITHIN CREDIT VALIDITY

交单日期

是否需要保兑CONFIRMATION INSTRUCTION :49 : WITHOUT INSTRUCTION TO BANK :78 : NEGOTIATING BANK TO AIRMAIL (1) DRAFT(S) AND COMPLETE SET OF DOCUMENTS (2) REMAINING DOCUMENTS BY NEXT MAIL TO US ON RECEIPT OF DOCUMENTS IN ORDER AT OUR COUNTER WE SHALL PAY A DEPOSITORY OF NEGOTIATING BANK’S CHOOSING TRAILER MAC: 4678C676 NNNN CHK:982922E807BA

表示第一页结束

ZCZC BSDDF1 0002090643 P3 SDAAOC SWIFT BSDDF1 0002090643 99 E N 701 99 S BASIC HEADER F 01 BKCHCNBJA500 9690 630741 APPL. HEADER O 700 1747000208 TDOMCATTBMTL 4242 982370 0002090647 N + TORONTO DOMINION BANK MONTREAL +QUEBEC CANADA (BANK NO: 8020006) +MONTREAL, CANADA :MT: 701 ----------ISSUE OF A DOCUMENTARY CREDIT :27 : :20 : 2/2 I175119 ----------

SEQUENCE OF TOTAL Documentary Credit Number

表示共有两页， 此为第二页