根据项目六操作二中提供的销售合同审核进口国开来的信用证。 以下是受益人根据合同规定审核来证的实务操作,先看上面给出的合同,然后根据合同内容审核信用证中与合同不相符的地方并提出修改意见。 进口国开来的信用证如下。 FROM:BANK OF BRAZIL RI

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问题 根据项目六操作二中提供的销售合同审核进口国开来的信用证。
以下是受益人根据合同规定审核来证的实务操作,先看上面给出的合同,然后根据合同内容审核信用证中与合同不相符的地方并提出修改意见。
进口国开来的信用证如下。
FROM:BANK OF BRAZIL RIO DE JANEIRO
TO:SHANGHAI PUDONG DEVELOPMENT BANK
27:SEQUENCE OF TOTAL:
1/1
40A:FORM OF DOCUMENTARY CREDIT:
IRREVOCABLE
20:DOCUMENTARY CREDIT NUMBER:
HJQ234
31C:DATE OF ISSUE:
110723
40E:APPLICABLE RULES:
UCPLATEST、VERSION
31D:DATE AND PLACE OF EXPIRY:
110906 CHINA
50:APPLICANT:
COMPANHIA BRASILEIRA DE
DISTRIBUICAO
ROD.ANHANGUERA,KM 17,8
OSASCO—SP—BRASIL
59:BENEFICIARY:
N.J TRADE CO.,LTD.
12F 7 BLDG SHATOUJIAO FREE
TRADE ZONE,YANTIAN,
SHENZHEN,CHINA 416061
32B:CURRENCY CODE,AMOUNT:
USD 25 136
41D:AVAILABLE WITH...BY...:
ANY BANK BY NEGOTIATION
42C:DRAFTS AT...:
30 DAYS AFTER SIGHT
42D:DRAWEE:
OURSELVES
43P:PARTIAL SHIPMENTS:
PARTIAL SHIPMENTS ARE PROHIBITED
43T:TRANSSHIPMENT:
TRANSSHIPMENT ARE PROHIBITED
44E:PORT OF LOADING/AIRPORT OF DEPARTURE:
YANTIAN
44F:PORT OF DISCHARGE/AIRPORT OF DESTINATION:
ANY PORT IN BRASIL
44C:LATEST DATE OF SHIPMENT:
110901
45A:DESCRIPTION OF GOODS AND/OR SERVICES:
PENGUIM HUMIDIFIER(BLACK BODY—WHITE DETAIL)一127V
PENGUIM HUMIDIFIER(BLACK BODY—WHITE DETAIL)一220V
AS PER DESCRIBED ON S/CNO.100566 DATED JULY 16,2011.
CIF SANTOS》AS PER INCOTERMS 2010 OF ICC PARIS.
46A:DOCUMENTS REQUIRED:
(1)3 ORIGINALS PLUS 1 COPY OF SIGNED BY HAND AND STAMPED COMMERCIAL INVOICE WITH COMPLETE DESCRIPTION OF GOODS,SHOWING CIF AMOUNT IN FIGURES.
(2)3/3 ORIGINALS PLUS 3 COPIES OF CLEAN ON BOARD BILL OF LADIN CONSIGNED TO COMPANHIA BRASILEIRA DE DISTRIBUICAO,CNPJ 47.508.411/0078—35 ROD.ANHANGUERA, KM 17,8—0SASCO—BRAZIL,NOTIFY PARTY SAME AS CONSIGNEE. FREIGHT PREPAID COVERING SHIPMENT FROM SHANGHAI TO SANTOS—BRAZIL.BILL OF LADING MUST SHOW:PO NUMBER, NUMBER OF CARTONS.
(3)3 ORIGINALS PLUS 1 COPY OF SIGNED BY HAND AND STAMPED PACKING LIST WITH FULL DESCRIPTION OF GOODS.
(4)1 ORIGINAL PLUS 1 COPY OF CERTIFICATE OF ORIGIN.
(5)FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANK ENDORSED FOR 110% OF INVOICE VALUE COVERING ALL RISKS AND WAR RISK OF Institute Cargo Clause(A).
47A:ADDITIONAL CONDITIONS:
(1)ALL DISCREPANCIES DUE TO TYPOGRAPHICAL MISTAKES ARE WAIVED.
(2)NUMBER OF THIS LETTER OF CREDIT AND THE REFERENC TR100566 MUST BE STATED ON ALL DOCUMENTS.
(3)WILL BE REFUSED SHIPPING DOCUMENTS SHOWING SHIPMENT DATE PRIOR OF ISSUANCE OF THIS LETTER OF CREDIT.
71B:DETAILS CHARGES:
BANKING CHARGES OUTSIDE OF BRASIL ARE FOR BENEFICIARY’S ACCOUNT.
48:PRESENTATION PERIOD:
DOCUMENTS MUST BE PRESENTED WITHIN 14 DAYS AFTER ISSUANCE OF THE TRANSPORT DOCUMENT BUT WITHIN THE VALIDITY OF THIS CREDIT.
49:CONFIRMA INSTRUCTIONS:
WITHOUT
53A:REIMBURSEMENT BANK:
SCBLUS33
78:INSTRUCTIONS:
(1)WHETHER ALL TERMS AND CONDITIONS ARE COMPLIED WITH, PLEASE CLAIM REIMBURSE,ON THE 5TH WORKING DAY AFTER YOUR IMMEDIATE TESTED MESSAGE TO US INFORMING AMOUNT OF DOCS.,SHIPMENT AND NEGOTIATION DATES,AWB AND COMM.INVOICE NRS,DEPATURE PLACE,DESTINATION AND CONFIRMING THAT SHIPPING DOCUMENTS ARE BEING REMITTED TO OUR OFFICE.
(2)PLEASE ADVISE BENEFICIARY URGENTLY UNDER ADVISE TO US.
补充资料如下。
INV.NO.:$2000307                 INV.DATE:AVG.14,2011
B/L NO.:ZHY20110                 B/L DATE:SEP.01,2011
REFERENCE NO.:G114303101620078    S/C NO.:MLI—11895/10
NAME OF STEAMER:FANYA W.          102 CONTAINER & SEAL NO.:TEXU47683001/WG9006
SHIPPING MARKS:MJ HONGKONG.       H.SNO.:5802.4060
100566
SANTOS
1—470
POLICY NO.:SH089921
FREIGHT FEE:USD1100         INSURANCE FEE:USD1000
报检单编号:985614322        报检单位登记号:347698580
GOODS:
PENGUIM HUMIDIFIER(BLACK BODY—WHITE DETAIL)一127V:@USD13.70/PCS 1280PCS
PENGUIM HUMIDIFIER(BLACK BODY—WHITE DETAIL)一220V:@USD13.70/PCS 600PCS
PACKED IN4 70 CARTONS,TOTAL QUANTITY:1880PCS
TOTAL WEIGHT:N.W.:3525.00KGS G.W.:3995.00KGS MEAS.:59.40CBM
该货物是完全自产品。
经审核,信用证存在以下问题。
(1)_______
(2)_______
(3)_______
(4)_______
(5)_______
(6)_______
(7)_______
(8)_______
(9)_______
(10)_______
(11)_______
(12)_______

选项

答案经审核,信用证存在以下问题。 (1)合同规定信用证有效期为装运日后15天,即2011年9月26日,而信用证为2011年9月6日。 (2)受益人名称与合同有差异,名称应为“M.J.”,而不是“N.J.”。 (3)信用证金额有误,应该是USD25756.00。 (4)根据合同,汇票期限应为即期,而信用证错为见票后30天远期。 (5)根据合同,可以分批装运,信用证错为不可以分批。 (6)根据合同,可以转运,信用证错为不可以转运。 (7)根据合同,装运港为上海,信用证错为盐田港。 (8)根据合同,目的港为SANTOS,信用证错为ANY PORT IN BRASIL。 (9)根据合同,最迟装运日期为2011—09—12,信用证错为110901。 (10)货物描述中的合同号错为100566,应该为TR100566。 (11)根据合同,提单应该做成空白抬头,而信用证提单条款中的收货人做成了记名的。 (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5%的溢短装幅度。可增加39A:PERCENTAGE CREDIT AMOUNT TOLERANCE:5/5。

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