信用证审核练习

根据下述合同内容审核信用证，并指出不符之处

Exercise 1

Sales Contract

The Seller: SHANGHAI SHENG DA CO., LTD.

UNIT C 5/F JINGMAO TOWER No. SD080215

SHANGHAI, CHINA

The Buyer: ALFAGA ENTERPRISE Date: Feb. 15, 2008 28, IMAMGONJ

DHAKA,BANGLADESH Signed at: Shanghai, China The undersigned Seller and buyer have agreed to close the following transactions according to the

Packing: In Cartons Shipping Mark: A.E.

CHITTAGONG

Time of Shipment: During May, 2008

Loading Port and Destination: From Shanghai to Chittagong

Partial Shipments and Transshipment: Allowed

Insurance: To be effected by the buyer

Terms of Payment: The Buyer shall open through a bank acceptable to the Seller an irrevocable Sight Letter of Credit to reach the Sellers 30 days before the month of shipment. Valid for negotiation in China until the 15th day after the month of shipment.

The Seller The Buyer

SHANGHAI SHENG DA CO., LTD. ALFAGA ENTERPRISE

信用证

SEQUENCE OF TOTAL 27: 1/1

FORM OF DOC. CREDIT 40A: IRREVOCABLE

DOC. CREDIT NUMBER 20: 06660801

DATE OF ISSUE: 31C: FEBRUARY 24, 2008

APPLICABLE RULES 40E: UCP LATEST VERTION

DATE AND PLACE OF EXP. 31D: MAY 23, 2008 IN BANGLADESH

APPLICANT: 50: ALFAGA ENTERPRISE

26, IMAMGONJ, DHAKA, BANGLADESH ISSUING BANK 52A: AB BANK LIMITED

IMAMGANJ, DHAKA-1211, BANGLADESH BENEFICIARY 59: SHANGHAI DA SENG CO., LTD.

UNIT C 5/F JINGMAO TOWER

SHANGHAI, CHINA

AMOUNT 32B: CURRENCY HKD AMOUNT 9800.00

AVAILABLE WITH/BY 41D: ANY BANK IN CHINA BY NEGOTIATION

DRAFTS AT 42C: DRAFTS AT 60 DAYS SIGHT

DRAWEE 42D: AB BANK LIMITED, IMAMGANJ BRANCH PARTIAL SHIPMENTS 43P: NOT ALLOWED

TRANSSHIPMENT 43T: NOT ALLOWE

LOADING/DISPATCHING/TAKING 44A: ANY CHINESE PORTS

IN CHARGE AT/FROM

TRANSPORTATION TO…44B: CHITTAGANG SEA PORT, BANGLADESH LATEST DATE OF SHIPMENT 44C: MAY 2, 2008

DESCRIP OF GOODS 45A: TAPE RULES

(1) 2000 DOZ PAIR MODEL: JH-395W

SIZE:***********************

CIF CHITTAGONG

(2) 500 DOZ PAIR MODEL: JH-386W

SIZE:***********************

CIF CHITTAGONG

PACKING: EXPORT STANDARD SEAWORTHY

PACKING

DOCUMENTS REQUIRED 46A: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE

+ SIGNED PACKING LIST IN TRIPLICATE

+ G.S.P. CERTIFICATE OF ORIGIN FORM A

+ BENEFICIARY’S CERTIFICATE STATING THAT

ONE SET OF ORIGINAL SHIPPING DOCUMENTS

INCLUDING ORIGINAL “FORM A” HAS BEEN

SENT DIRECTLY TO THE APPLICANT AFTER

THE SHIPMENT

+ INSURANCE POLICY OR CERTIFICATE

ENDORSED IN BLANK FOR 100 PCT OF CIF

VALUE, COVERING W.P.A. AND WAR RISKS

+ 3/3 PLUS ONE COPY OF CLEAN “ON BOARD”

OCEAN BILLS OF LADING MADE OUT TO

ORDER AND BLANK ENDORSED MARKED

“FREIGHT COLLECT” AND NOTIFY APPLICANT ADDITIONAL CONDITION 47A: + ALL DRAFTS DRAWN HEREUNDER MUST BE

MARKED “DRAWN UNDER AB BANK LIMITED,

IMAMGANJ BRANCH CREDIT NO. 06660801

DATED FEBRUARY 24, 2008”

+ T/T REIMBURSEMENT IS NOT ACCEPTABLE DETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE BANGLADESH

ARE FOR BENEFICIARY’S ACCOUNT PRESENTATION PERIOD 48: DOCUMENTS MUST BE PRESENTED WITHIN 15

DAYS AFTER THE DATE OF ISSUANCE OF THE

SHIPPING DOCUMENTS BUT WITHIN THE

VALIDITY OF THE CREDIT

CONFIRMATION 49: WITHOUT

INSTRUCT. TO NEGOTIATING 78: THE AMOUNT AND DATE OF NEGOTIATION OF BANK EACH DRAFT MUST BE ENDORSED ON THE

REVERSE OF THIS CREDIT