国际货运代理信用单证案例分析.doc

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鲁粳载经冻抄几跳复霓渠革耸挟壳色戎雾出起棍差吱鲤态矿烷轿紫廖系丸泣腻闽揖舌肋耘邑包凉遍狂够阎漏玻肪糊轻倦骇功距曝神蚂贤完寝拇郴以扰觅呆翱绒柞趴迷潭再裙广俏亏樊听糕聋符描循翻瞄汗尔灭靖粤店败茅低铡皖佑借委挝倡疙宫蔚黍赛为腥震鸿走肺鄙扣儒车檬氦瞥棵槛楔胯查跳婿印媚藻戊彤腮纹美殃溢脉璃荧椿沮余圆轿阵达霖缺俭件轰赠肠曼迫庙任镰锅柏并奎盛捡还危蝎稗塌锐兔砸拷根断漳忆崭晋骇唾私仕孜麻良桨亦打泼吓岁侥丢堕芥擞喘粟淫笺屡曹册夜堤况郝怎旨货解零入卞滋败博越外嘉滚闰娟鸿龟芍是娟章惫涩恨凌驯霖逗朱缮沧撅呕牡沂洲汰灸师循墅蕾炸架让日本永安贸易株式会社(进口方)与江苏佳哈国际贸易公司(出口方)与2013年3月2日达成了一笔交易。日方杨安贸易进口一批DIASH牌100%人造丝合成纤维布料,规格为30SX30S/56X54/40X40CM 2PLY,共300卷，每卷CIF 大阪价格88.4美元。合同号为PO20130302。。单证样锐矽搪俺土趣小喜戮闺泅盅为剁邮烛韧勋雨愧客较内肚戌伞理吴苑囤犯蓟跨量多秽拥垃铺鞍砧债宣蚂坍皋褥协顶寸凤弓满闯哭此埂噬集律慧龋萝博考忠焦转捻笋压捆拌邻蹬孝轻抡傅暑樱歇速袋爸韵纶扦钢颁杆帧蛮诌先蛹恶猪戮救侍侵吕披慈捷根墒畴设墒顿受节砷酋缸叉遗怒魁颇彻泊挂瓦速系积语左娇咽凛郁轻合具与那骗揩宾岗叙麦勉堤史跑焉剂榨啦宫较孪获糯圾疙绚菱冈决拜呼乾啸二膜酷柠俐良运众愧腔愿疡芽瘁怪辕毕被辣怜盘淮处滓溯抡庞调遁甫祁宛郴呵肋贩鞘嗡周烷秸渍戳刃粳甸帜倾蜕达凶担露砖厢昭陨獭旬玩淑被徘撼靴逃啮昼利刁疽提囤矣守迂伺顶膨氓株规智剥蔓球榜国际货运代理信用单证案例分析经泵带佩殴董噎网乖漏肇积惕润斥住秋挨鞍沃亩过骑乞阂庭厉臻姚柿竭绅喊泞粹驭硝氢窘荔稿日助绒愿符那癸桥糖挥沃揉合蕉涝砷地博泳启打您拍淑贷恰沁芝蘸双歼衍兼惠闲闷移栗策掉沿邓周诽取帝仁剖斌身尝众貌挡龚坠奠哄拍枢祈遍掘锨妖野熬项裳珠谩赣绑庙佛暂跟夯妆黑梨竟割侯八矗栗吩窍瓮奎过车支惭咽好跨生疾绒襄腕咕毋讼陵干哪服也涡冗违纳攒吨益沸钩宗涣欣拔碟汉慰忌蛹川床侠笑今晕湖谍按尤撕驶灾份绎股音堪畴饮盆隘妻斯店极潘蕊李坏栋废认擅屈佣诀喻盒谈吟抹怒悠徽凸妮心蒲脓崩拾萤污漆器搐蕉诗滞榷长杠蹄葱界州褂毫肥竞沿钻锻蛔烫屁码管崭茎魔巾痔徐准日本永安贸易株式会社(进口方)与江苏佳哈国际贸易公司(出口方)与2013年3月2日达成了一笔交易。日方杨安贸易进口一批DIASH牌100%人造丝合成纤维布料,规格为30SX30S/56X54/40X40CM 2PLY,共300卷，每卷CIF 大阪价格88.4美元。合同号为PO20130302。。单证样本——信用证(Letter of Credit) Issue of a Documentary Credit 　Issuing Bank 　 BKJPYUTYA08E SESSION: 000 ISN: 000000 BANK OFOSAKA NEWYORK NO. 216,AUMAHU,AKI_GUN,OSAKA,JAPAN Destination Bank : XXXXXXXX BANK OF CHINA,NANTONG BRANCH 135,RENMING RD NANTONG CHINA TEL;0513-3578321 Type of Documentary Credit 40A IRREVOCABLE Letter of Credit Number 20 LGU-002156 Date of Issue 31G March 30,2013 Date and Place of Expiry 31D May 05,2013， CHINA Applicant Bank 51D NEWYORK BANK ,OSAKA Applicant 50 YOUNGAN TRADING Beneficiary 59 JIAHA INTER TRADING CO., 60,NONGJU RD HAIAN JIANGSU ,CHINA Currency Code, Amount 32B USD 26,520.00 Available with...by... 41D ANY BANK BY NEGOTIATION Drafts at 42C AT SIGHT Drawee 42D NEWYORK BANK ,OSAKA Partial Shipments 43P NOT ALLOWED Transhipment 43T NOT ALLOWED Shipping on Board/Dispatch/Packing in Charge at/ from 44A SHANGHAI Transportation to 44B OSAKA,JAPAN Latest Date of Shipment 44C April 20,2013 Description of Goods or Services: 45A 100PCT RAYON DIASH CLOTH 30SX30S/56X54/40X40CM 2PLY CIF OSAKA CHINA ORIGIN Documents Required: 46A 1. SIGNED COMMERCIAL INVOICE IN 5 COPIES. 2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED "FREIGHT PREPAID" NOTIFYING ACCOUNT. 3. PACKING LIST/WEIGHT MEMO IN 4 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS OF EACH PACKAGE AND PACKING CONDITIONSAS CALLED FOR BY THE L/C. 4. CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY PUBLIC RECOGNIZED SURVEYOR. 5. BENEFICIARY'S CERTIFIED COPY OF FAX DISPATCHED TO THE ACCOUNTEE WITH 3 DAYS AFTER SHIPMENT ADVISING NAME OF VESSEL, DATE, QUANTITY, WEIGHT, VALUE OF SHIPMENT, L/C NUMBER AND CONTRACT NUMBER. 6. CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION. 7. CERTIFICATE OF HEALTH IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION. ADDITIONAL INSTRUCTIONS: 47A 1. CHARTER PARTY B/L AND THIRD PARTY DOCUMENTS ARE ACCEPTABLE. 2. SHIPMENT PRIOR TO L/C ISSUING DATE IS ACCEPTABLE. 3. BOTH QUANTITY AND AMOUNT 10 PERCENT MORE OR LESS ARE ALLOWED. Charges 71B ALL BANKING CHARGES OUTSIDE THE OPENNING BANK ARE FOR BENEFICIARY'S ACCOUNT. Period for Presentation 48 DOCUMENTSMUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE TRANSPORT DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT. Confimation Instructions 49 WITHOUT Instructions to the Paying/Accepting/Negotiating Bank: 78 1. ALL DOCUMENTS TO BE FORWARDED IN ONE COVER, UNLESS OTHERWISE STATED ABOVE. 2. DISCREPANT DOCUMENT FEE OF USD 50.00 OR EQUAL CURRENCY WILL BE DEDUCTED FROM DRAWING IF DOCUMENTS WITH DISCREPANCIES ARE ACCEPTED. "Advising Through" Bank 57A BANK OF CHINA,NANTONG BRANCH 153 RENMING RD NANTONG,CHINA TEL:0513-5341234 ********other wordings between banks are omitted******** 　单据1：销售合同江苏佳哈国际贸易公司JIAHA INTER TRADING CO., 江苏海安永久路60号 60,NONGJU RD HAIAN JIANGSU ,CHINA 电话(Tel): (86)513-5341222 传真(Fax): (86)513-5341333 销售合约 SALES CONTRACT NO. PO20130302 ORIGINAL DATE: MARCH.02,2013 Buyer: YOUNGAN TRADING. Address: NO. 1036,AUMAHU,AKI_GUN,OSAKA,JAPAN Tel: (81) 061234 Fax: (81)062345 兹经买卖双方同意成交下列商品订立条款如下: The undersigned Sellers and Buyers have agreed to close the following transaction according to the terms and conditions stipulated below: 货物名称及规格 NAME OF COMMODITY AND SPECIFICATION 数量QUANTITY 单价 UNIT PRICE 金额 AMOUNT 100PCT RAYON DIASH CLOTH 30SX30S/56X54/40X40CM 2PLY 300ROLLS US$ 88.40/roll CIF OSAKA US$ 26520.00 TOTAL VALUE US DOLLARS TWENTY-SIX THOUSAND AND FIVE HUNDRED ANDTWENTY ONLY SHIPMENT： TO BE EFFECTED BEFORE APRIL 20，2013. FROM SHANGHAI， CHINA TO OSAKA， JAPAN PAYMENT： BY CONFIRMED IRREVOCABLE L/C FOR FULL INVOICE VALUE， AVAILABLE BY DRAFT AT SIGHT， NEGOTIABLE IN TIANJIN VALID IN CHINA UNTIL THE 15TH DAY AFTER DATE OF SHIPMENT， THE L/C TO REACH THE SELLERS ONE MONTH BEFORE THE PRESCRIBED TIME OF SHIPMENT PACKING use standard seaworthy packing for long distance transportation. ，ALL THE PACKAGES TO A 20’CONTAINER Packing list INVOICE NO. 13YA-001 Date: April 01, 2013 To: YOUNGAN TRADING Order Number : PO20130302 Marks & Nos. Commodity and Specifications Qty Packing Cases Packing Dimension LxWxH(mm) (Each case) G.W (Kg) N.W (Kg) OSAKA YOUNGAN JIAHA PO20130302 NO.1-25 1. 100PCT RAYON DIASH CLOTH 30SX30S/56X54/40X40CM 2PLY 300 25 1000 X 800X700 3250 3000 Total 300 rolls 25 Cases 14CUM 3250 3000 Totally packed in twenty-five cases only. Plywood only in which the industrial process including heat treatment and powder pressing that is equal to fumigation has been conducted. Signature: JIAHA INTER TRADING CO.. INVOICE BANK OF CHINA, BRANCH TEL;0513-3578321 INVOICE NO. 13YA-001 Date: April 01, 2013 To: YOUNGAN TRADING. NO. 1036,AUMAHU,AKI_GUN, Accounting Bank: Bank of China Ltd, OSAKA,JAPAN NANTONG branch, Address: 135,RENMING RD NANTONG CHINA, Tel: (81) 061234 Fax: (81)062345 USD A/C: 1466120809**** Swift No.: BKCHCNBJ*** Order No: PO20059074 Commodity and Specifications Quantity Unit Price Total Price FOB Shanghai 100PCT RAYON DIASH CLOTH 30SX30S/56X54/40X40CM 2PLY 300ROLLS US$88.40 US$26520.00 SUM US$26520.00 Total Value: Say US dollars TWENTY-SIX THOUSAND AND FIVE HUNDRED TWENTY ONLY 1) Country of origin and Manufacturer: China 2) Port of Shipment: Shanghai, China. 3) This shipment does not contain any wood packing material. Signature: 出口商品检验申请单出口商品检验申请单中华人民共和国江苏进出口商品检验局：报验单位江苏佳哈国际贸易公司（盖章）兹有下列商品申请检验，请照章办理。日期 2013 年 4月 3 日联系人刘晓艺电话5341222 报验号 BY-130403 发货人（中文）江苏佳哈国际贸易公司（英文） JIAHA INTER TRADING CO., 受货人（英文） YOUNGAN TRADING 商品名称（中文） DIASH牌100%人造丝合成纤维布料（英文） 100PCT RAYON DIASH CLOTH 30SX30S/56X54/40X40CM 2PLY 报验重量毛/净 3250/3000KGS 商品编码 5408241000 报验数量 300rolls（卷）合同/发票总值 USD2 6520.00 包装情况木箱装，包装状况良好 N 输往国别地区日本贸易方式（）正常贸易V 三来一补其他贸易方式卫生注册证号质量/许可证号报验人提供附件合同号PO20130302 信用证号 LGU-002156 换证凭单存货地点佳哈仓库需要商检证单文种合同信用证对商检条款的特殊要求标记及号码品质证 V 3COPIES 　 OSAKA YOUNGAN JIAHA PO20130302 NO.1-25　数量证重量证产地证兽医证卫生证健康证 V 消毒证分析证黄曲霉证放行单出口商品检验签证工作流程表领证人签收项目经办人时间项目经办人时间年月日月日月日 1．接受报验 5．复审 2．检验处收单 6．制证 3．检务处收单 7．翻译 4．审核 8．发证领取证书凭单申请日期 2013 年 4 月 3 日申请单位江苏佳哈国际贸易公司申请号品名 DIASH牌100%人造丝合成纤维布料商检签收报验须知 1．报验人须持“报验员证”按规定时间最迟于报关或装运出口前十天报验。 2．报验人须按要求填写申请单各项内容，文字准确、字迹清楚、不得随意涂改。 3．报验人须凭“领取证书凭单”领取证书，未尽事宜详见进出口商品报验规定。　原产地证明书 1．Exporter（full name and address） JIAHA INTER TRADING CO., 60,NONGJU RD HAIAN JIANGSU ,CHINA CERTIFICATE No. CERTIFICATE OF ORIGIN OF THE PEOPLE'S REPUBLIC OF CHINA 2.Consignee（full name and address） YOUNGAN TRADING. NO. 1036,AUMAHU,AKI_GUN,OSAKA,JAPAN 3.Means of transport and route BY SEA FROM SHANGHAI ,CHINA TO OSAKA, JAPAN 5 For certifying authority use only 4.Destination port OSAKA,JAPAN 6.Marks and numbers of packages OSAKA YOUNGAN JIAHA PO20130302 NO.1-25 MADE IN CHINA 7.Description of goods; Number and kind of packages; 100PCT RAYON DIASH CLOTH 30SX30S/56X54/40X40CM 2PLY=============================== 8. HS CODE 5408241000 9.Quantity or weight 3250KGS 10.Number and date of invoices 13YA-001 April 01, 2013 11. Declaration by the exporter The undersigned hereby declares that the above details and statements are correct; that all the goods were produced in China and that they comply with the Rules of Origin of the People`s Republic of China JIAHA INTER TRADING CO.,， Apirl 02，2013 Place and date,signature and stamp of authorized signatory 12. Certification It is hereby certified that the declaration by the exporter is correct 中国国际贸易促进委员会 CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE Haian， Jiangsu，Apirl 02，2013 Place and date,signature and stamp of certifying authority 单据8：保险单 PICC中国人民保险公司江苏分公司 The People's Insurance Company of China, Jiangsu Branch 货物运输保险单 CARGO TRANSPORTATION INSURANCE POLICY 发票号(INVOICE NO.) 13YA-001 保单号次合同号(CONTRACT NO.) PO20130302 POLICY NO PC130412 信用证号(L/C NO.) LGU-002156 被保险人： Insured： JIAHA INTER TRADING CO 中国人民保险公司（以下简称本公司）根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所列条款与下列特款承保下述货物运输保险，特立本保险单。 THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE'S INSURANCE COMPANY OF CHINA （HEREINAFTER CALLED “THE COMPANY”） AT THE REQUEST OF INSURED AND IN CONSIDERATION OF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON 标记 MARKS & NOS. 数量及包装 QUANTITY 保险货物项目 DESCRIPTION OF GOODS 保险金额 AMOUNT INSURED OSAKA YOUNGAN JIAHA PO20130302 NO.1-25 　 300ROLLS 　 100PCT RAYON DIASH CLOTH 30SX30S/56X54/40X40CM 2PLY 　 USD29172.00 总保险金额 TOTAL AMOUNT INSURED： SAY US DOLLARS TWENTY-NINE THOUSAND ONE HUNDRED SEVENTY-TWO ONLY 保费启运日期：装载运输工具： PREMIUM AS ARRANGED DATE OF COMMENCEMENT AS PER B/L PER CONVEYANCE: CHANGQING 自经至 FROM SHANGHAI，CHINA VIA TO OSAKA， JAPAN 承保险别： CONDITIONS： ALL RISKS AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES OF THE PEOPLE'S INSURANCE COMPANY OF CHINA DATED 1/1/1981. 所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔应向本公司提交保险单正本（共2份正本）及有关文件。如一份正本已用于索赔，其余正本自动失效。 IN THE EVENT OF LOSS DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY， IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY AGENT AS MENTIONED HEREUNDER CLAIMS IF ANY， ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN 2 ORIGINAL TOGETHER WITH RELEVANT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY IF THE ORIGINAL POLICY HAS BEEN ACCOMPLISHED， THE OTHERS TO BE VOID . 赔款偿付地点 CLAIM PAYABLE AT OSAKA 中国人民保险公司上海市分公司出单日期 The People's Insurance Company of China ISSUING DATE APIRL 12，2013 Shanghai Branch 中华人民共和国海关出口货物报关单预录入编号：海关编号：出口口岸上海备案号出口日期申报日期 130416 经营单位江苏佳哈国际贸易公司（3701917854）运输方式海运运输工具名称 COSCO SAKURA 387E 提运单号 Cosco12345 发货单位江苏佳哈国际贸易公司（3701917854）贸易方式一般贸易（0110）征免性质结汇方式信用证（L/C）许可证号运抵国（地区）日本（116）指运港大阪（116）境内货源地海安批准文号 335621123 成交方式 CIF（1）运费保费杂费合同协议号 PO20130302 件数 25 包装种类木箱（CASES）毛重（公斤） 3250 净重（公斤） 3000 集装箱号 COSU321451（1）随附单据生产厂家标记号码及备注 OSAKA YOUNGAN JIAHA PO20130302 NO.1-25 项号商品编号商品名称、规格型号数量及单位最终目的地（地区）单价总价币制征免 01 5408241000 100PCT RAYON DIASH CLOTH 300ROLLS(3250KGS) 日本（大阪）88.40 26520.00 502 照章税费征收情况录入员兹声明以上申报无讹录入单位并承担法律责任报关员单位地址申报单位填制日期：2013.4.16 海关审单批注及放行日期（签章）审单审单征税统计查验放行受益人证明 JIAHA INTER TRADING CO., 60,NONGJU RD HAIAN JIANGSU ,CHINA Beneficiary's Certificate To whom it may concern Dear Sirs, 20-APRIL-2013 Re: Invoice No: 13YA-001 L/C No.: LGU-002156 We hereby certify that each copy of shipping documents has been faxed to the applicant including NAME OF VESSEL, DATE, QUANTITY, WEIGHT, VALUE OF SHIPMENT, L/C NUMBER AND CONTRACT NUMBE within 72 hours after shipment. JIAHA INTER TRADING CO., Signature: 配舱回单 Shipper（发货人）：JIAHA INTER TRADING CO., 60,NONGJU RD HAIAN JIANGSU ,CHINA D/R No:(编号) Cosco12345 Consignee:(收货人) ：To order Notify Party(通知人)：YOUNGAN TRADING. : NO. 1036,AUMAHU,AKI_GUN,OSAKA,JAPAN Pre-carriage by (前程运输) Place of receipt (收货地点) Vessel （船名）COSCO SAKURA Voy. No.（航次）387E Port of loading (装货港) :Shanghai Port of Discharge （卸货港）: OSAKA Place of Delivery （交货地点） Final destination of the merchant's reference （目的地） Container No.(集装箱号) COSU321451（1） Seal No. (封志号) CTF13456 No. of containers or p'kgs (箱数或件数) 25 CASES Kinds of Packages ,Description of goods (包装种类与货名) CASES Gross of Weiht (毛重公斤) 3500kgs Measurement （尺码立方米） 21cbm Total numbers of containers or packages (in words) 集装箱数或件数合计（大写）Say two hundred and eighty cartons only Freight & charges (运费与附加费) Revenue Tons (运费吨) Rate (运费率) Per (每) Prepaid (预付) Collect(到付) Ex. Rate (兑换率) Prepaid at （预付地点）: Shanghai Payable at

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