保兑LC支付方式下审证和改证业务操作.

保兑LC支付方式下审证和改证业务操作【实训目标】

通过实训，能根据外贸合同、UCP600和业务实际情况审核信用证，找出问题条款并提出改证建议。

【实训背景】

2016年4月22日，宁波的长城贸易有限公司与芬兰的F.T.C CO.签订了一份体恤衫的出口合同，具体内容如下：

SALES CONTRACT

SELLERS: GREAT W ALL TRADING CO.，LTD CONTACT NO.:GW2016X06 ADDRESS: RM201, HUASHENG BUILDING, DATE: APR.22, 2016 NINGBO, P.R.CHINA SIGNED A T: NINGBO BUYERS: F.T.C CO.

ADDRESS: AKEDSANTERINK AUTOP P.O.BOX 9, FINLAND.

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:

PACKING: CARTON

DELIVERY FROM: NINGBO TO HELSINKI

SHIPPING MARKS: N/M

TIME OF SHIPMENT: WITHIN 30 DAYS AFTER RECEIPT OF L/C, ALLOWING

TRANSSHIPMENT AND PARTIAL SHIPMENT.

PAYMENT: BY 100% CONFIRMED IRREVOCABLE LETTER OF CREDIT IN FA VOR OF THE SELLERS TO BE A V AILABLE BY SIGHT DRAFT TO BE OPENED AND

TO REACH CHINA BEFORE MAY 1, 2016 AND TO REMAIN V ALID FOR

NEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE FORESAID

TIME OF SHIPMENT. L/C MUST MENTION THIS CONTRACT NUMBER. L/C

ADVISED BY BANK OF CHINA, NINGBO BRANCH. ALL BANKING

CHARGES OUTSIDE CHINA (THE MAINLAND OF CHINA) ARE FOR

ACCOUNT OF THE DRAWEE.

INSURANCE: TO BE EFFECTED BY THE SELLERS FOR 110% OF FULL INVOICE V ALUE COVERING F.P.A. UP TO HELSINKI TO BE EFFECTED BY THE BUYERS. OTHER TERMS: OMITTED.

The Seller: GREAT W ALL TRADING CO., LTD The Buyer: F.T.C CORP

马丁ALICE 2016年4月28日，长城贸易有限公司收到收到中国银行宁波市分行国际业务部的信用证通知函，告知F.T.C CO.已经通过METTTA BANK LTD., FINLAND开来信用证。信用证内容如下：

Issue of Documentary credit

ISSUING BANK : METTTA BANK LTD., FINLAND

DOC. CREDIT TYPE : REVOCABLE

CREDIT NUMBER : LRT9802457

DA TE OF ISSUE : 160428

EXPIRY : DA TE 160516 PLACE FINLAND

APPLICANT : F.I.C. CO.

AKEKSANTERINK AUTO P.O.BOX 9, FINLAND BENEFICIARY : GREAT WALL TRADING CO. LTD

RM201, HUASHENG BUILDING NINGBO, P.R.CHINA AMOUNT : USD3648.00

SAY U.S.DOLLARS THIRTY SIX THOUSAND FOUR HUNDRED

AND EIGHT ONL Y.

A V AILABLE WITH/BY : ANY BANK IN ADVISING COUNTRY

BY NEGOTIATION

DRAFT AT : DRAFTS AT 20 DAYS’ SIGHT FOR FULL INVOICE V ALUE PARTIAL SHIPMENTS : NOT ALLOWED

TRANSSHIPMENT : ALLOWED

LOADING IN CHARGE : NINGBO, CHINA

FOR TRANSPORT TO : HELSINKI, FINLAND

SHIPMENT PERIOD : AT THE LATEST MAY 30, 2016

DESCRIP. OF GOODS : 960 PCS OF T-SHIRT. USD6.80 PER PC AS PER SALES

CONTRACT GW2016M06 DD22.4.2016. CIF HESINKI, FINLAND

AS PER INCOTERMS® 2010 .

DOCUMENTS REQUIRED :

* COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES

* PACKING LIST IN 2 COPIES

* FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING,

MADE OUT TO ORDER, MARKED “FREIGHT PREPAID”AND

NOTIFY APPLICANT (AS INDICATE ABOVE)

* CERTIFICATE OF ORIGIN

* INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS

AND W AR RISKS OF PICC. INCLUDING WREHOUSE TO

WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT

HELSINKI. FOR AT LEAST 120 PCT OF CIF V ALUE

* SHIPPING ADVICES MUST BE SENT TO APPLICANT WITH 2

DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGE,

GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO.

AND DATE, CONTRACT NO., V ALUE

PRESENTATION PERIOD : 6 DAYS AFTER ISSUANCE DA TE OF SHIPPING DOCUMENT CONFIRMATION : WITHOUT

INSTRUCTIONS : THE NEGOTIATION BANK MUST FORW ARD THE DRAFTS AND

ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US