信用证修改练习题

信用证修改练习

实例01

合同条款如下：

卖方：北京中国纺织品进出口公司(China National Textiles Import & Export Corporation, NO.222 Jianshe Road, Beijing, China)

买方：新加坡通用贸易公司(General Trading Company, NO.123 Fucheng Road, Singapore) 商品名称：鸽牌印花细布("Dove" Brand Printed Shirting)

规格：30×36 72×69 35/6" ×42 Y ARD

数量：67,200码

单价：HKD3.00/YARD CIF SINGAPORE，含佣金3％

总值：HKD201,600.00

装运期：2006年1月31日前自中国港口至新加坡，允许分装运和转船。

付款条件：凭不可撤销即期信用证付款，于装运期前一个月开到卖方，并于上述装运期后十五天内在中国议付有效。

保险：由卖方根据中国人民保险公司1981年1月1日中国保险条款按发票金额的110％投保一切险和战争险。

签订日期、地点：2005年10月11日于北京

合同号码：PS—1234

开来信用证如下：

ABC BANK

Date: 1 November, 2005 To: Bank of China Beijing

We hereby open our Irrevocable Letter of Credit No.L-1234 in favor of China National Textiles Import & Export Corp, for account of General Trading Company, Singapore, up to an aggregate amount of HK $201,600,00(Say Us Dollars Two Hundred and One Thousand Six Hundred Only) CIFC2% Singapore for 100% of the invoice value relative to the shipment of: 67,200 Pieces of Dove Brand Printed Shirting 30×36 72×69 35/6" ×42 yards as per Contract No.PS-1234 dated October 11,2005.

From China port to Singapore.

Drafts to be drawn at 30 days after sight on our bank and accompanied by the following

documents marked "X".

...

(X)Signed Commercial Invoice in triplicate

(X)Full set of CLEAN ON BOARD BILLS of LADING made out to our order quoting L/C NO.L-1234.marked FREIGHT PAID.

(X) One original Marine Insurance Policy or Certificate for 150% full invoice value covering All Risk and War Risk, and TPND with claims payable in Singapore in the currency of draft(s). Partial shipments are permitted.

Transshipment is prohibited.

Shipment must be effected not later than January 31,2006, Draft(s) drawn under this credit must be negotiated in Singapore on or before January 31,2006.

请指出并修改信用证的不符点:

实例02

合同条款如下:

卖方：中国粮油食品公司(China National Cereals, Oils & Foodstuffs Corp.)

买方：温哥华加拿大食品公司(Canada Food Corp., Vancouver)

商品名称：长城牌草莓酱(Gread wall brand strawberry jam)

规格：340克听装。

数量：1000箱（每箱50听）。

单价：CIF温哥华，每箱30加元。

总值：30,000加元。

包装：纸箱装。

保险：由卖方按发票金额110%投保一切险。

装运期：1988年8月

装运港：中国港口

目的港：温哥华

唛头：由卖方选定

支付条款：凭不可撤销、可转让即期信用证付款。信用证须不迟于装运月份前30天到达卖方。有效期应为最后装运期后15天在中国到期。

签订日期、地点：1988年5月4日于北京

合同号码：SC-3

开来信用证如下:

Date: 1 June, 1988

To: Bank of China, Beijing

We hereby open our Irrevocable Letter of Credit No.9876543 in favour of Canada Food Corp., Vancouver for account of China National Cereals, Oils & Foodstuffs Corp. up to an amount of CA$ 3,000.00 CIF Vancouver (Say Canadian Dollars Three Thousand Only), for 110% of the invoice value relative to the shipment of: Canned Strawberry Jam 100 cartons (each 50 cans). As per Contract SC-3, from Vancouver, Canada to China port

Drafts to be drawn at sight on our bank and accompanied by the following documents, marked

"X": ......

Partial Shipments permitted.

Transshipment permitted.

Shipment must be effected not later than 31 August 1988. This L/C is valid at our counter until 5 September 1988. For Bank A

请指出并修改信用证的不符点:

实例03

合同条款如下:

卖方：中国粮油食品公司(China National Cereals, Oils & Foodstuffs Corporation)

买方：温哥华香港食品公司(Hong Kong Food Company, Vancouver)

商品名称: 长城牌草莓酱(Great Wall Brand Strawberry Jam)

规格：340克听装

数量：50,000听

单价：CFR 温哥华每听2.50加元，含佣3%

总值：125,000加元

装运期：1992年11月自中国港口运往温哥华，允许转船和分批装运

付款条件：凭不可撤销的即期信用证付款。信用证议付有效期应为最后装运期后第15天在中国到期

合同号码：92/8712

COMMERCIAL BANK OF THATTOWN

Date: Oct. 5, 1992

To: China National Cereals, Oils & Foodstuffs Corporation,

Beijing, China

Advised through Bank of China, Beijing

No. BOC 92/10/05

DOCUMENTARY LETTER OF CREDIT IRREVOCABLE

Dear Sirs:

You are authorized to draw on Hong Kong Food Company, Vancouver for a sum not exceeding CAN $ 120,000 (SAY CANADIAN DOLLARS ONE HUNDRED AND TWENTY THOUSAND ONL Y) available by draft drawn on them at sight accompanied by the following documents:

──Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked "freight to collect" dated not later than November 30, 1992 and notify accountee.

──Signed Commercial Invoice in quintuplicate.

──Canadian Customs Invoice in quintu plicate.

──Insurance Policies (or Certificates) in duplicate covering Marine and War Risks. Evidencing shipment from China port to Montreal, Canada of the following goods:

50,000 tins of 430 grams of Great Wall Brand Strawberry Jam, at CAN $ 2.50 per tin CFRC 3% Vancouver, details as per your S/C No. 92/8712.

Partial shipments are allowed.

Transshipment is allowed.

This credit expires on November 30, 1992 for negotiation in China. 请指出并修改信用证的不符点:

实例04

1992年8月3日签订的第92/1234号合同主要条款：

卖方：广州服装进出口公司

买方：Messrs. J. Handerson & Co, New York City, USA.

商品名称及数量：1,000打丝织女式衬衫

单价：每打52.50美元成本加保险加运费到纽约市，含佣3%

总金额：52,500美元

交货期：1992年11月份由中国港口装运可转运但不可分批装运

交付条款：不可撤销、即期信用证付款，议付有效期为最后装船期后15天内在中国到期开来信用证如下:

THE STANDARD CHARTERED BANK

NEW YORK, USA

NO.10/1375

DA TE: 18 October, 1992

DOCUMENTARY LETTER OF CREDIT

IRREVOCABLE

To: Guangzhou Garments

Imp. & Exp. Corp.

Guangzhou, China

Advising Bank: Bank of China, Guangdong Branch, Guangzhou China

Dear Sirs,

You are authorised to draw on Messrs.J.Handerson & Co. for a sum not exceeding US$ 51,500 (SAY US DOLLARS FIFTY-ONE THOUSAND FIVE HUNDRED ONL Y) available by draft drawn in duplicate on them at 60 days after sight, accompanied by the following documents: 1. Full set of Clean on Board Bills of Lading made out to order and blank endorsed, marked "FREIGHT PREPAID" covering 1,000 dozen silk blouses.

2. Signed Commercial Invoice in triplicate, indicating S/C No.92/1234 dated 3 August, 1992.

3. One original insurance Policy/Certificate.

Shipment from China port to New York City, USA.

Shipment is to be effected before November 30,1992,with partial shipments and transshipment prohibited.

This credit expires on December 10,1992 in China. 请指出并修改信用证的不符点:

实例05

销货合同主要条款如下:

合同号码:28KG603

卖方:辽宁纺织品进出口公司

买方:J. Brown & Co., 175 Queen?s Way, Hong Kong

商品名称及数量:羊毛衫S105 50打

M107 60打

L109 70打

单价: S105 每打成本加运费香港120美元

M107 每打成本加运费香港150美元

L109 每打成本加运费香港180美元

金额: 27,600美元

交货期: 1995年11月，不允许分批装运，可转运。

付款条件：不可撤销的见单后90天付款的信用证，效期为装运后15天在中国到期。

开来信用证如下:

HUA CHIAO COMMERCIAL BANK LTD.

88-89 Des V oeux Road, Central, Hong Kong

Irrevocable Documentary Credit No. F--07567

Date and place of issue: 95/09/28 Hong Kong

Date and place of expire:95/11/30 Hong Kong

Applicant: J. Brown & Co., 175 Queen?s Way, Hong Kong

Beneficiary: Liaoning Textiles I/E Corp., Dalian, China

Advising Bank: Bank of China, Liaoning Branch, Dalian

Amount: USD26,700.---(SAY UNITED STA TES DOLLARS TWENTY-SIX THOUSAND SEVEN HUNDRED ONL Y)

Partial shipments and transshipment are prohibited.

Shipment from Dalian, China to Hong Kong, latest 95/11/30 Credit available against presentation of the documents detailed herein and of your draft at 90 days …sight for full inv oice value.

----Signed commercial invoice in quadruplicate.

----Full set of clean on board ocean Bills of Lading made out to order of HUA CHIAO COMMERCIAL BANK LTD. marked freight prepaid.

----Insurance certificate or policy endorsed in blank for full invoice value plus 10%, covering All Risks and War Risk.

Covering 50 doz. woolen sweaters, S105, @USD 120 per doz.

CFR Hong Kong

60 doz. woolen sweaters, M107, @USD 150 per doz. CFR Hong Kong

70 doz. woolen sweaters, L109, @USD180 per doz. CFR Hong Kong

As per Contract No. 28KG063

请指出并修改信用证的不符点:

实例06

合同如下

Shanghai Light Industrial Products I & E Corporation

Sales Confirmation

To: Abdular Company NO.:253

P.O.Box789 DATE: Sep.15, 1999

Kuwait

We hereby confirm having sold to you the following goods on terms and conditions as stated below.

Name of Commodity and Butterfly Brand Sewing Machine JA-1 Specification: 3 Drawers Folding Cover(三折叠式蝴蝶牌缝纫机) Packing: Packed in wooden cases of 1 set each.

Quantity: Total 55000sets

Unit price: USD64.00per set CIF3% Kuwait

Total amount: USD352000.00

(Say US Dollars three hundred and fifty two thousand only.)

Shipment: During Oct./Nov. 1999 from Shanghai to Kuwait with

partial shipments and train shipment permitted Incurrence: To be covered by the seller for 110$% of total invoice value

against all risks and war risks as per the relevant ocean

marine cargo clauses of the people?s Insurance Company

of China dated1/1/1981.

Payment: The buyer should open through a bank acceptable to the

seller an irrevocable Letter of Credit at 30days after sight

to reach the seller 30days before the month of shipment

valid for negotiation in China unit the 15th day after the

date of shipment.

Remarks: Please sign and return one copy for our file.

The buyer: The seller:

Abdular Company Shanghai Light Industrial Products _____________________ I & E Corporation

THE HABIB BANK LIMITED KUWAIT

Advised though : bank of china , NO .CN3099 / 714

Shanghai Branch DA TE: Oct .2, 1999 Kuwait

To: Shanghai Light Industrial Products Import & Export Corp.

Dear sirs :

We are pleased to advise that for account of Abdular Company ,Kuwait(企业名称) ,we hereby open our L/C.NO CN3089/714 in your favor for a sum not exceeding about US $330000.00(Say US Dollars There Hundred Thirty Thousand only) available by your drafts On the Habib Bank Ltd., New York Branch at 30 days after date accompanied by the following documents:

1.Singed commercial invoice in 6 copies

2.Full set of (3/3) clean on board B/L issued to our order notify the above mentioned

buyer and marked “freight to collect” dated not later than October 31 1999

3.Insurance policy in 2 copies covering C. I. C for 150% invoice value

4.Certificate of Origin in 2 copies

Covering shipments of :

5. 500 sets Sewing Machine Art. No. JA-1 packed in wooden cases or cartons each

At US$ 64.00 CIF Kuwait

Partial shipments are allowed. Transshipment is not permitted.

Drafts drawn under this credit must be marked “drawn under Habib Bank, Ltd., Kuwait bearing the number and date of this credit. .

We undertake to honour all the drafts drawn in compliance with the terms of this Credit if such drafts to be presented at our counter on or before Oct. 31 1999.

For and on behalf of

THE HABIB BANK LTD. KUWAIT

实例07

Sales Confirmation No：0003916

Date：Sep.30,2005 Seller：Ningbo Huadu Textile International Trade Corp.

Buyer：Sunny Men Corporation，P.O.Box No.6789 Toronto,Canada.

Commodity and Specifications：

Polo brand full cotton men?s shirt 15,000pcs ，5％more or less at seller's option

Packing：In cartons of 20pcs each，containerized

Unit Price：US$1.20 Per Piece CFR Toronto

Total value:US$18,000.00（U.S.Dollars Eighteen Thousand only）

Time of shipment：

During Nov./Dec.2005 In two equal monthly lots，from China to Toronto，allowing transshipment。

Insurance：To be covered by the Buyer

Terms of Payment：

By Irrevocable Sight Letter of Credit to reach the Seller 15 days before the month of shipment and remained valid for negotiation in China until the 15th days after date of shipment。

IRREVOCABLE DOCUMENTARY CREDIT

NO. 051086

Oct.12，2005 TO;BANK OF CHINA

NINGBO,CHINA

FROM:THE ROYAL BANK OF CANADA

WE OPEN IRREVOCABLE DOCUMENTARY CREDIT NO. 051086

BENEFICIARY: NINGBO HUADU TEXTILE IMP. AND EXP. Co. LTD.

Jiefang south road 111,Ningbo,China

APPLICANT:sunny men corporation P.O.BOX NO.6789 Toronto, Canada

AMOUNT:US $18000.00(Say U.S. Dollars eighteen thousand Only.)

This credit is available by beneficiarys draft at 30days after sight for 100% of invoice value

drawn on the royal bank of canada.Accompained by the following doccuments::

1.Signed commercial invoice in 3copied.

2.Full set of clean on board bill of lading made out to order and blank endored marked freight prepaid and notify appliant..

3.Insurance policy duplicate copied for 110% of invoice value. Covering all risks and war risk subject to CIC dated JAN.1ST,1981.

4.Certificate of origin in duplicate issed bu china internation chamber of commerce or other government authorities.

5.Inspection certificate of quality issued by applicant covering:

Polo brand full cotton men?s shirt 15,000pcs at US$1.20 per piece CFRC3% Toronto as per S/C NO. 0003916 dated SEP.30,2005.

LATEST SHIPMENT:NOV.30,2005 from ningbo to toronto.

PARCIAL SHIPMENTS: Allowed

TRANSHIPMENT: Prohibited

The goods shall be containerized, the documents must be presented within 8days after the date of the B/L,but within the vaildity of the credit.

THE ROYAL BANK OF CANADA

实例08

SALES CONFIRMATION

S/C NO：BDY666

Date：AUG.20,2005

The Seller：DAYA FOREIGN TRADE CORP The Buyer：PITY IMP AND EXP CO Address：88 XINFENG ROAD,NINGBO,CHINA Address：NO.555,A.C STREET,LONDON,BRITISH

The Sellers Agree to Sell And The Buyers Agree to Buy The Undermentl0ned Goods According to The Terms And Conditions as Stipulated Below：

Shipment：Within 45days of receipt of letter of credit and not later than the month of October 2005. With partial shipments and transshipment allowed, from any Chinese port to London ,British.

Insurance：to be effected by seller for 110%of CIF invoice value covering all risks only as per China Insurance Clause.

Payment：By 100% confirmed Irrevocable Letter of Credit of 45 days after B/L opened by the Buyer.

Confirmed by :

The Seller: DAYA FOREIGN TRADE CORP The Buyer: PITY IMP AND EXP CO 李环清Steven Jam

General Manager Dept. Manager

DOCUMENTARY LETTER OF CREDIT

FROM：BRITISH LOYAL BANK，LONDON .

SEQUENCE OF TOTAL 27: 1/1

FORM OF DOCUMENTARY CREDIT: 40A:IRREVOCABLE

L/C NO. 20: BB555

DA TE OF ISSUE: 31C:SEP.10,2003

EXPIRY DATE AND PLACE 31D:OCT.31,2005, LONDON

APPLICANT 50:PITY IMP AND EXP CO.

NO.555,A.C STREET,LONDON,BRITISH. BENEFICIARY 59:DAYA FOREIGN TRADE CORP.

588 XINFENG ROAD,NINGBO,CHINA CURRENCY CODE,AMOUNT 32B:USD20,000.00

A V AIABLE WITH-/BY 41D:WITH ANY BANK BY NEGOTIATION IN CHINA

DRAFT AT 42C:AT 45 DAYS AFTER SIGHT

DRAWEE（PAYING BANK）42D:OURSELVES

PARTIAL SHIPMENT 43P:NOT ALLOWED

TRANSHIPMENT 43T: ALLOWED

LOADING AT/FROM 44A:ANY CHINESE PORT

FOR TRANSPORTATION TO 44B:LONDON,BRITISH

THE LATEST DATE OF SHIPMENT 44C:OCT.23,2005

DESCRIPTION OF GOODS 45A:

100%FULL WOOLEN SWEATER AS PER S/C NO.BD666 DD.AUG.20,2005

STYLE 7681000 PCS USD12.00/PC

STYLE 769800 PCS USD10.00/PC

TERMS OF DELIVERY: CIF LONDON

DOCUMENTS REQUIRED 46A :

1．SIGNED COMMERCIAL INVOICE IN 4 COPIES SHOWING THAT THE QUALITY OF SHIPMENT IS IN ACCORDANCE WITH THE STIPULATION OF S/C.

2．PACKING LIST IN 3 COPIES

3．2/3 OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT OT ORDER AND ENDORED IN BLANK SHOWING FREIGHT PREPAID AND NOTIFYING APPLICANT.

4．BENEFICIARY?S CERTIFICATE CERTIFYING THAT 1/3 O RIGINAL B/L AND ONE SET OF NON-NEGOTIABLE DOCUMENTS HA VE BEEN SENT TO APPLICANT AFTER SHIPMENT IMMEDIATELY.

5．INSURANCE POLICY I N DUPLICATE FOR 120% OF INVOICE VALUE COVERING

ALL RISKS AND WAR RISK SUBJECT TO CIC DATED JAN.1ST,1981.

ADDITIONAL CONDITIONS 47A:

PLS NOTE IF DOCS PRESENTED CONTAIN DISCREPANCY, A FEE OF USD30 WILL BE DEDUCETED.

PERIOD FOR PRESENTA TION: 48:

DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER SHIPMENT DATE BUT WITHIN L/C V ALIDITY-------END----------------------------------------------- CONFIRMATION 49:WITHOUT

CHARGES 71B: ALL BANKING COMMERCIAL CHARGES OUTSIDE OF NEW YORK ARE FOR THE BENEFICIARY?S ACCOUNT.

CONFIRMATION INSTRUCTIONS 49:WITHOUT

实例09

Sales Contract

No.:ss03

Date:May 20.2006 Seller: Shanghai stationery and sporting goods Imp. and Exp. Corp.

Address : 5-15 mansion 1230-1240 Zhongshan road, shanghai

Buyer: Smith Co. Ltd. ,

Address :The Jane street ,Kong zone , London , England

This contract is made by and between the buyers and the sellers, whereby the buyers agree to buy and the sellers agree to sell the undermentioned commodity according to the terms and conditions stipulated below:

Name of commodity: men?s gloves

Specification: Model No. 5

Quantity: 2000dozens

Unit Price : CFR Amsterdam USD 45.00 Per dozen

Amount : USD90 000.00( Say U.S. Dollars Ninety Thousand Only)

Shipment : From Shanghai , China To Amsterdam, Holland Not Later Than July 30, 2006 with transshipment and partial shipment not allowed

Packing: By Seaworthy cartons(CTNS)

Insurance: To be covered by buyers

Terms of Payment: By irrevocable letter of Credit at Sight

Shipping Marks: At sellers? option

Letter of Credit

CREDIT NUMBER: A2B9600463

DATE OF ISSUE: 060618

ADVISING BANK：BANK OF CHINA ZHONGSHAN DONG YI LU 23

SHANGHAI CHINA

FORM OF DOCUMENTARY CREDIT: IRREVOCABLE

DATE AND PLACE EXPIRY: 060830/ON ISSUING BANK?S COUNTERS APPLICANT:SMITH CO. LTD. ,

THE JANE STREET, KONG ZONE, LONDON , ENGLAND

BENEFICIARY:SHANGHAI STATIONERY AND SPORTING GOODS

IMP.AND EXP.CORP.

5-15 MANSION 1230-1240 ZHONGSHAN ROAD,SHANGHAI

CURRENCY CODE, AMOUNT:USD 90 000.00

AVAILABLE WITH...BY...:ANY BANK IN ADVISING BANK'S

COUNTRY BY NEGOTIATION AT 30 DAYS SIGHT DRAFT(S)

DRAWN ON：ABN AMRO BANK NV, LONDON

PARTIAL SHIPMENTS:PERMITTED

TRANSSHIPMENT :PROHIBITED

LOADING ON BOARD /DISPATCH/TAKING IN CHARGE AT/FROM:SHANGHAI PORT

FOR TRANSPORTATION TO :AMSTERDAM PORT

SHIPMENT PERIOD: NOT LATER THAN 060630

DESCRIPTION OF GOODS: 2000 DOZENS MEN'S GLOVES CFR AMSTERDAM AT USD 45.00 EACH

…………………….

实例10

中国国际纺织品进出口公司江苏分公司

CHINA INTERNATIONAL TEXTILES I/E CORP. JIANGSU BRANCH

20 RANJIANG ROAD ，NANJING，JIANGSU，CHINA

销售确认书编号NO.：CNT0219

SALES CONFIRMATION 日期DATE：MAY 10，2004 OUR REFERENCE：IT123JS

买方BUYERS：TAI HING LOONG SDN, BHD, KUALA LUMPUR.

地址ADDRESS：7/F, SAILING BUILDING, NO.50 AIDY STREET, KUALA LUMPUR,MALAYSIA

电话TEL：060-3-74236211 传真FAX：060-3-74236212 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：

Description of goods Quantity Unit price AMOUNT

CIF SINGAPORE

100% COTON GREE LAWN 300,000 YARDS @HKD3.00PER YARD HKD900,000.00

装运SHIPMENT：during june/july，2004 in transit to malaysia

付款条件PAYMENT：irrevocable sight l/c

保险INSURANCE：T o be effected by sellers covering wpa and war risks for 10%

over the invoice value

买方(签章)THE BUYER 卖方(签章)THE SELLER TAI HING LOONG SDN, BHD, KUALA LUMPUR.中国国际纺织品进出口公司江苏分公司

CHINA INTERNATIONAL TEXTILES I/E CORP.

JIANGSU BRANCH

买方开来的信用证如下所示：

From bangkok bank LTD., Kualalumper

Documentary credit NO.：01/12345，Date：JUNE 12,2004

Advising bank: Bank of china , Jiangsu Branch

APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 KUALA LUMPUR Beneficiary:CHINA INT?L TEXTILES I/E CORP., BEIJING BRANCH