学习情境一：审证及改证业务操作.doc

学习情境一


审证和改证业务操作

一、学习目标

能力目标：能根据外贸合同审出信用证中的问题条款，能针对问题条款提出修改意见。
知识目标：掌握审证的依据和步骤，熟悉改证的原则。

二、工作项目

2008 年 2 月 15 日，浙江金苑进出口有限公司与阿联酋的 SIK 贸易有限公司签订了
一份全棉女式夹克出口的销售合同，具体内容如下：

SALES CONTRACT

NO.: ZJJY0739


DATE: FEB. 15, 2008

THE SELLER: ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD.
118 XUEYUAN STREET, HANGZHOU,
P.R.CHINA

TEL: [phone]
FAX: [phone]

THE BUYER: SIK TRADING CO., LTD.
16 TOM STREET, DUBAI,
U.A.E.

TEL: [phone]
FAX: [phone]

This Contract is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and
the Seller agrees to sell the under-mentioned commodity according to the terms and conditions
stipulated below：

Size/color assortment for Style no. L357 :


Unit: pieceCommodity & specification
Quantity
Unit price
Amount
Ladies Jacket
Style no. L357
Style no. L358
Shell: woven twill 100% cotton
Lining: Woven 100% polyester
As per the confirmed sample of Jan. 30,
2008 and Order no.SIK768
2250pcs
2250pcs
CIF Dubai, U.A.E.
USD12.00/pc
USD12.00/pc
USD27000.00
USD27000.00
TOTAL
4500pcs

USD54000.00
TOTAL CONTRACT VALUE: SAY U.S. DOLLARS FIFTY FOUR THOUSAND O NLY.

Size
White
Red
Total


S
180
180
360


M
360
360
720


L
450
360
810


XL
180
180
360


Total
1170
1080
2250

Size/color assortment for Style no. L358 :
Unit: piece

More or less 5% of the quantity and the amount are allowed.

PACKING : 9 pieces of ladies jackets are packed in one export standard carton, solid color and
solid size in the same carton..
MARKS:
Shipping mark includes SIK, S/C no., style no., port of destination and carton no.
Side mark must show the color, the size of carton and pieces per carton.

TIME OF SHIPMENT :
Within 60 days upon receipt of the L/C which accord with relevant clauses of this Contract

PORT OF LOADING AND DESTI NATION:
From Shanghai, China to Dubai, U.A.E.
Transshipment is allowed. and partial shipment is prohibited.

INSURANCE: To be effected by the seller for 110% of invoice value covering All Risks as per
CIC of PICC dated 01/01/1981.

TERMS OF PAYMENT


: By irrevocable Letter of Credit at 30 days after sight, reaching the

seller not later than Mar. 5, 2008 and remaining valid for negotiation
in China for further 15 days after the effected shipment. In case of
late arrival of the L/C, the seller shall not be liable for any delay in
shipment and shall have the right to rescind the contract and /or claim
for damages.

DOCUMENTS:
+ Signed Commercial Invoice in triplicate.
+ Full set of clean on board ocean Bill of Lading marked “freight prepaid” made out to order of
shipper blank endorsed notifying the applicant.
+ Insurance Policy in duplicate endorsed in blank.
+ Packing List in triplicate.
+ Certificate of Origin certified by Chamber of Commerce or CCPIT.

INSPECTION:Size
S
M
L
XL
Total
White
180
360
450
180
1170
Blue
180
360
360
180
1080
Total
360
720
810
360
2250

The certificate of Quality issued by the China Entry-Exit Inspection and Quarantine Bureau shall
be taken as the basis of delivery.

CLAIMS :
In case discrepancy on the quality or quantity (weight) of the goods is found by the buyer, after
arrival of the goods at the port of destination, the buyer may, within 30 days and 15 days
respectively after arrival of the goods at the port of destination, lodge with the seller a claim which
should be supported by an Inspection Certificate issued by a public surveyor approved by the
seller. The seller shall, on the merits of the claim, either make good the loss sustained by the buyer
or reject their claim, it being agreed that the seller shall not be held responsible for any loss or
losses due to natural cause failing within the responsibility of Ship-owners of the Underwriters.
The seller shall reply to the buyer within 30 days after receipt of the claim.

LATE DELIVERY AND PENALTY：
In case of late delivery, the Buyer shall have the right to cancel this contract, reject the goods and
lodge a claim against the Seller. Except for Force Majeure, if late delivery occurs, the Seller must
pay a penalty, and the Buyer shall have the right to lodge a claim against the Seller. The rate of
penalty is charged at 0.1% for every day. The total penalty amount will not exceed 5% of the
shipment value. The penalty shall be deducted by the paying bank or the Buyer from the payment.

FORCE MAJEURE:
The seller shall not held responsible if they, owing to Force Majeure cause or causes, fail to make
delivery within the time stipulated in the Contract or cannot deliver the goods. However, in such a
case, the seller shall inform the buyer immediately by cable and if it is requested by the buyer, the
seller shall also deliver to buyer by registered letter, a certificate attesting the existence of such a
cause or causes.

ARBITRATION:
All disputes in connection with this contract or the execution thereof shall be settled amicably by
negotiation. In case no settlement can be reached, the case shall then be submitted to the China
International Economic Trade Arbitration Commission for settlement by arbitration in accordance
with the Commission’s arbitration rules. The award rendered by the commission shall be final and
binding on both parties. The fees for arbitration shall be borne by the losing party unless otherwise
awarded.

This contract is made in two original copies and becomes valid after signature, one copy to be held
by each party.

Signed by:

THE SELLER:
ZHEJIANG JINYUAN IMPORT AND EXPORT CO., LTD.
THE BUYER:
SIK TRADING CO., LTD

李
立
Jack
Black

2008 年 2 月 25 日，浙江金苑进出口有限公司外贸单证员陈红收到了杭州市商业银行
（HANGZHOU CITY COMMERCIAL BANK）国际业务部的信用证通知函，告知 SIK 贸易

有限公司已经通过汇丰银行迪拜分行（HSBC BANK PLC，DUBAI）开来信用证。信用证通
知书和信用证内容如下：
1．信用证通知书
杭州市商业银行
HANGZHOU CITY COMMERCIAL BANK
信用证通知书
Notification of Documentary Credit
OFFICE: INT’L BUSINESS DEPT.

ADDRESS: 432 FENGQI ROAD, HANGZHOU, 310006,CHINA
D ATE:2008-02-25

This L/C consists of


sheet(s), including the covering letter and attachment(s)

该信用证连同本面函及附件共
页。

如该信用证中有无法办到的条款及/或错误，请迳与开证申请人联系进行必要的修改，以排除交单时可能发
生的问题。

本通知费

CNY200


Y ours faithfully
HANGZHOU CITY COMMERCIAL BANKTo: 致
ZHEJIANG JINYUAN IMPORT AND EXPORT
CO.,LTD.
Our Ref No.我行编号: AD2006869105555
Amount 金额
USD54450.00
Issuing Bank 开证行
HSBC BANK PLC，DUBAI
Transmitted to us through 传递行
Transferred from 转让行
L/C No.信用证号 FFF07699
Issuing Date 开证日期 2008-02-25
Dear Sirs,敬启者：
We have pleasure in advising you that we have received from A/M a
兹通知贵公司，我行收自上述银行
( √ )issuing by telex/SWIFT 电传/SWIFT 开立 ( )ineffective 未生效
( )issuing by mail 信开
( )pre-advising of 预先通知 ( )mail confirmation of 证实书
( √ )original 正本 ( )duplicate 副本
Letter of credit, contents of which are as per attached sheet(s).
This advise and the attached sheet(s) must accompany the relative documents when presented.
信用证一份，现随附通知。贵公司交单时，请将本通知书及信用证一并提示。
( √ )Please note that this advice does not constitute our confirmation of the above L/C nor does it convey any
engagement or obligation on our part.
本通知并不构成我行对该信用证之保兑及其他任何责任。
( )Please note that we have added our confirmation to the above L/C, which is available with ourselves only.
上述信用证已由我行加具保兑，并限向我行交单。
Remarks 备注：

杭州市商业银行

AUTHORIZED SIGNATURE(S)

2．信用证

MT 700

SENDER
RECEIVER

SEQUENCE OF TOTAL
FORM OF DOC. CREDIT
DOC. CREDIT NUMBER
DATE OF ISSUE
APPLICABLE RULES
DATE AND PLACE OF
EX PIRY.
APPLICANT

BENEFICIARY

AMOUNT
AVAILA BLE WITH/BY

DRAFTS AT ...
DRAWEE
PARTIA L SHIPMENT
TRANSSHIPMENT
PORT OF LOADING/
AIRPORT OF DEPARTURE
PORT OF DISCHARGE
LATEST DATE OF
SHIPMENT
DESCRIPTION OF GOODS
AND/OR SERVICES.

ISSUE OF A DOCUMENTARY CREDIT

HSBC BANK PLC，DUBAI, U.A.E.
HANGZHOU CITY COMMERCIAL BANK, HANGZHOU, CHINA

27 ： 1 / 1
40A： IRREVOCABLE
20 ： FFF07699
31C： 080225
40E： UCP LATEST VERSION
31D： D ATE080330PLACE IN U.A.E.

50 ： SIK TRADING CO., LTD.
16 TOM STREET, DUBAI, U.A.E.
59 ： ZHEJIANG JINYUN IMPORT & EXPORT CO., LTD.
118 XUEYUAN STREET, HANGZHOU, P.R.CHINA
32B： CURRENCY USD AMOUNT 54450.00
41D： ANY BANK IN CHINA,
BY NEGOTIATION
42C： 60 DAYS AFTER SIGHT
42A： HSBC BANK PLC，NEW YORK
43P： PROHIBITED
43T： ALLOWED
44E： CHINESE MAIN PORT

44F： DUBAI, U.A.E.
44C： 080325

45A： 4500 PIECES OF LADIES JACKET, SHELL: WOVEN TWILL 100%
COTTON, LINING: WOVEN 100% POLYESTER, ORDER NO.SIK768,
AS PER S/C NO. ZJJY0739

STYLE NO.
L357
L358
QUANTITY
2250PCS
2250PCS
UNIT PRICE
USD12.10/PC
USD12.10/PC
AMOUNT
USD27225.00
USD27225.00

AT CIF DUBAI, U.A.E.

DOCUMENTS REQUIRED
46A： + COMMERCIAL INVOICE SIGNED IN TRIPLICATE.

+ PACKING LIST IN TRIPLICATE.
+ CERTIFICATE OF CHINESE ORIGIN CERTIFIED BY CHAMBER
OF COMMERCE OR CCPIT.
+ FULL SET (3/3) OF CLEAN ‘ON BOARD’ OCEAN BILLS OF
LADING MADE OUT TO APPLICANT MARKED FREIGHT PREPAID
AND NOTIFY APPLICANT.
+ INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED
IN BLANK FOR 150% INVOICE VALUE, COVERING ALL RISKS OF
CIC OF PICC (1/1/1981) INCL. WAREHOUSE TO WAREHOUSE AND
I.O.P AND SHOWING THE CLAIMING CURRENCY IS THE SAME
AS THE CURRENCY OF CREDIT.
+ SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING
VESSEL, D ATE OF SHIPMENT, MARKS, QUANTITY,NET WEIGHT
AND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT WITHIN
3 DAYS AFTER THE D ATEOF BILL OF LADING.
ADDITIONAL CONDITION 47A： + DOCUMENTS DATED PRIOR TO THE D ATE OF THIS CREDIT
ARE NOT ACCEPTABLE.
+ THE NUMBER AND THE D ATEOF THIS CREDIT AND THE NAME
OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS.
+ TRANSSHIPMENT ALLOWED AT HONGKONG O NLY.
+ SHORT FORM/CHARTER PARTY/THIRD PARTY BILL OF
LADING ARE NOT ACCEPTABLE.
+ SHIPMENT MUST BE EFFECTED BY 1×40’FULL CONTAINER
LOAD. B/L TO SHOW EVIDENCE OF THIS EFFECT IS REQUIRED.
+ THE GOODS SHIPPED ARE NEITHER ISRAELI ORIGIN NOR DO

THEY
CONTAIN
ISRAELI
MATERIALS
NOR
ARE
THEY

EXPORTED FROM ISRAEL, BENEFICIARY’S CERTIFICATE TO
THIS EFFECT IS REQUIRED.
+ ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL
ATTRACT A DISCREPANCY FEE OF USD60.00 PLUS TELEX COSTS
OR OTHER CURRENCY EQUIVALENT. THIS CHARGE WILL BE
DEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WE
ELECT TO CONSULT THE APPLICANT FOR A WAIVER

CHARGES

PERIOD FOR
71B： ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF
BENEFICIARY INCLUDING REIMBURSING FEE.
48 ： WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN

PRESENTATION
CONFIRMATION
INSTRUCTION
REIMBURSING BANK
INFORMATION TO
PRESENTING BANK


THE VALIDITY OF THIS CREDIT.
49 ： WITHOUT

53A： HSBC BANK PLC，NEW YORK
78 ： ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOT BY
COURIER TO HSBC BANK PLC ， TRADE SERVICES,DUBAI

BRANCH, P O BOX 66, HSBC BANK BUILDING 312/45 A l SUQARE
ROAD, DUBAI, UAE.

◆外贸单证员陈红的工作任务包括：
任务 1：读懂 ZJJY0739 外贸合同条款。
任务 2：读懂 FFF07699 信用证条款。
任务 3：根据 ZJJY0739 外贸合同，审核 FFF07699 信用证，找出问题条款。
任务 4：对 FFF07699 信用证的问题条款提出修改意见。