信用证分析单(1)
各国信用证条款特点和差异分析1
第一节中国港澳地区和亚洲其它国家信用证条款特点和差异一、港澳地区信用证条款特点中国港澳地区的信用证，是指从香港和澳门地区开出的信用证，其条款有如下特点：1. 信用证常要求一套非议付单据寄给指定人的条款例⑴：ONE SET OF NON-NEGOTIABLE COPIES OF SHIPPING DOCUMENTS HAS BEEN AIRMAILED DIRECT TO THE APPLICANT WITHIN TWO DAYS AFTER SHIPMENT.翻译：一套非议付装运单据副本已经在装运后两天内直接邮寄给申请人。
分析：实务中，非议付装运单据（不包含正本提单）并无提取货物的权利，因而往往不能向银行交单押汇，之所以寄给申请人或其指定人是为了便于其提早安排接货及联系销售事宜,出口商只需按要求寄出即可。
2. 信用证要求货物转运时提单需指出第二程船名的条款例⑴：IF GOODS ARE SUBJECT TO TRANSHIPMENT, THE NAME OF THE ON-CARRYING VESSEL MUST BE SHOWN ON THE BILLS OF LADING.翻译：如果货物打算转运，则第二程船名必须在提单上注明。
分析：由于港澳地区所处的特殊地理位置，通常作为中国内陆地区与其它国家的中转港口，故货物大多为转口贸易，需要转船，对于开证人而言，为了便于及时和准确掌握货物运输动向，往往要求在第一程运输提单上加注第二程船名。
对此，出口商应注意满足这一条件。
3. 信用证要求货物转运时，需投保有关转运险种的条款例⑴：IF GOODS ARE SUBJECT TO TRANSHIPMENT, INSURANCE POLICY OR CERTIFICATE MUST STATE THAT THE RISKS OF LOSS AND/ OR DAMAGE DUE TO TRANSHIPMENT HAVE BEEN INCLUDED.翻译：假如货物将要转运的话，保险单或保险凭证必须注明转运丢失险或损害险已被包括在内。
信用证案例分析含答案
信用证案例分析含答案 TPMK standardization office【 TPMK5AB- TPMK08- TPMK2C- TPMK18】信用证的再转让I银行开立一张不可撤消可转让跟单信用证，以M作为受益人，A行为该证的通知行。
在A行将该证通知M后，M指示A行将此证转让给X,该转证的到期日比原证早1个月。
第二受益人X受到转证后，对于转证的一些条款与第一受益人M产生了分歧。
双方经过多次协商，终未达成协议。
而此时，该转证已过期。
于是M请求A行将已过期的未使用的转证恢复到原证。
鉴于原证到期日尚有1个月，M要求A行能将恢复到原证的金额再度转让给新的第二受益人Y。
A行认为它不能同意M 的做法。
因为将该证转让给Y构成了信用证的第二次转让，而这正违反了《UCP600》第38条的规定。
况且，A行未从第二受益人X处收到任何货物未出运.转证未被使用或者同意撤销转证之类的信息。
分析A行在认识上存有误区。
将未使用过的转证再次转让给另一新的第二受益人不能被视作为二次转让。
《UCP600》第38条规定：除非信用证另有规定，可转让信用证只能转让一次，因此，该信用证不能按第二受益人要求转让给随后的第三受益人。
根据此条文意，由第一受益人作出的再次转让并不构成二次转让，而视为一次同时转让给多个受益人的情形。
所以此等转让并非为《UCP600》所禁止。
在此案中，既然第二受益人X并未接受转证，第一受益人M当然可以自动地将该证转让。
当然A行也并未义务接受M再次转让的指示。
《UCP600》第38条又规定：除非转让范围和方式已为转让行明确同意，转让行并无办理该转让的义务。
倘若A行同意将该证转让给Y，比较谨慎的做法是：它从X处获取一份书面指示同意撤销未用的转证，同时退回转证通知。
开证行对议付行的偿付责任1992年10月，法国某公司（卖方）与中国某公司（买方）在上海订立了买卖200台电于计算机的合同，每台CIF上海1000美元，以不可撒销的信用证支付，1992年12月马赛港交货。
信用证业务实例分析
信用证业务实例分析例1：河南某外贸公司曾收到一份以英国标准麦加利银行伯明翰分行(STANDARD CHARTERED BANK LTD . BIRMINGHAM BRANCH,ENGLAND)名义开立的跟单信用证，金额为USD37,200.00元，通知行为伦敦国民西敏寺银行(NA TIONAL WESTMINSTER BANK LTD .LONDON)。
因该证没有象往常一样经受益人当地银行专业人员审核，发现几点可疑之处：(1)信用证的格式很陈旧，信封无寄件人地址，且邮戳模糊不清，无法辩认从何地寄出；(2)信用证限制通知行－伦敦国民西敏寺银行议付；有违常规；(3)收单行的详细地址在银行年鉴上查无；(4)信用证的签名为印刷体，而非手签，且无法核对；(5)信用证要求货物空运至尼日利亚，而该国为诈骗案多发地。
根据以上几点，银行初步判定该证为伪造信用证，后经开证行总行联系查实，确是如此。
从而避免了一起伪造信用证件诈骗。
例2：某中行曾收到一份由加拿大AC银行ALERTA分行电开的信用证，金额约100万美元，受益人为安徽某进出口公司。
银行审证员发现该证存在以下疑点：(1)该证没有加押证实，仅在来证开注明"本证将由××行来电证实"；(2)该证装效期在同一天，且离开证日不足一星期；(3)来证要求受益人发货后，速将一套副本单据随同一份正本提单用DHL快邮寄给申请人；(4)该证为见45票天付款，且规定受益人可按年利率11％索取利息；(5)信用证申请人在加拿大，而受货人却在新加坡；(6)来证电传号不合常理。
针对这几个疑点，该中行一方面告诫公司"此证密押未符，请暂缓出运"，另一方面，赶紧向总行国际部查询，回答："查无此行"。
稍后，却收到署名"美漩银行"的确认电，但该电文没有加押证实，于是该中行设法与美州银行驻京代表处联系，请示协助催晒，最后得到答复："该行从未发出确认电，且与开证行无任何往来"。
分析信用证
3-31分析信用证11 3.3.1 分析信用证 LETTER OF CREDIT TRN: 1111510768 COURIER REFERENCE: A/888692 RECEIVED FROM: BANK OF TOKYO_ MITSUBISHI, LTD., THE OSAKA JAPAN DESTINATION: BANK OF CHINA, NINGBO BRANCH SEQUENCE OF TOTAL: 1/1 FORM OF DOC. CREDIT: IRREVOCABLE DOC. CREDIT NUMBER: H486-2001689 DATE OF ISSUE: 070606 EXPIRY DATE : 070625 PLACE: COUNTERS OF NEGOTIATING BANK APPLICANT : TOKO TRADE CORPORATION OSAKA 2-6-7, KAWA RAMACHI, 1-CHOME, OSAKA, JAPAN. BENEFICIARY : NINGBO HUADONG FOOD CO., LTD. NO. 18 DONG SHAN ROAD, NINGBO, CHINA AMOUNT : CURRENCY USD AMOUNT 30 600.00 AVAILABEL WITH /BY: ANY BANK ON SIGHT BASIS BY NEGOTIATION DRAFTS AT SIGHT FOR FULL INVOICE VALUE DRAWEE: BANK OF TOKYO_MITSUBISHI, LTD., THE NEW YORK, NY (NEW YORK BRANCH) PARTIAL SHIPMENT: PROHIBITED TRANSHIPMETN : PROHIBITED LOADING IN CHARGE: CHINA FOR TRANSPROT TO: OSAKA, JAPAN. LATEST DATE OF SHIP.: 070615 DESCRIPT. OF GOODS: 30 M/T FROZEN PEAPODS CIF OSAKA, JAPAN AS PER S/C NO.JP070525 DOCUMENTS REQUIRED: 1．SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES 2．FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED ??FREIGHT PREPAID?? NOTIFY APPLICANT 3．PACKING LIST IN TRIPLICATE 4．BENEFICIARY??S CERTIFICATE STATING THAT 1 ORIGINAL INSPECTION CERTIFICATE OF QUALITY AND 1 ORIGINAL B/L ONE ORIGINAL INSURANCE POLICY HAVE BEEN SENT TO APPLICANT BY COURIER 5．INSURANCE POLICY IN DUPLICATE ENDORSED IN BLANK, COVERING ALL RISKS AND WAR RISK FOR 110% OF INVOICE VALUE. CLAIM PAYABLE AT OSAKA, JAPAN IN THE CURRENCY OF DRAFTS 6．INSPECTION CERTIFICATE ISSUED BY MANUFACTURERS ADDITIONAL CONDITION: DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY PRESENTATION PERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN VALIDITY OF THE CREDIT. 11 CONFIRMATION: WITHOUT INSTRUCTIONS: ① REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED. ②NEGOTIATING BANK MUST SEND ALL DOCUMENTS TO US, I.E. THE BANK OF TOKYO_MITSUBISHI, LTD., 2-3, KITAHAMA 4-CHOME, CHUO-KU, OSAKA 541-8535 AND/OR C.P.O. POX 388, OSAKA 530-8692 IN ONE LOT BY COURIER SERVICE AND REIMBURSE YOURSELVES FROM REIMBURSING BANK FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT. END OF L/C THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMNETARY CREDITS (1993 REVISION) ICC PUBL. 500. 有关资料：发票号码：07GESP3298 发票日期：2007 年6 月6 日提单号码：CANE090318 提单日期：2007 年6 月12 日船名：PRESIDENT V.006 运费：USD1600 保单号码：9076521 保险费：USD150.00 货物装箱情况：20KGS/CTN H.S.编码：8712.1000 商品情况：30M/T FROZEN PEAPODS 净重：20KGS/CTN 毛重：21KGS/CTN 尺码：(50X40X60)CM/CTN 唛头：TOKO MADE IN CHINA NO.1-UP 生产单位：宁波华东食品有限公司(221089763214) 报检单位登记号：4478633213 集装箱号码：CGHU2332159(40??) 封号：HD20071221 11 3.3.2 分析信用证 KRUNG THAI BANK PUBLIC COMPANY LIMITED BANGKOK USER HEADER SERVICE CODE 103: BANK. PRIORITY 113: MSG USER REF . 108: INFO. FROM CI 115: SEQUENCE OF TOTAL *27：1/1 FORM OF DOC. CREDIT *40A：IRREVOCABLE DOC.CREDIT NUMBER*20：BL120197 DATE OF ISSUE 31C： 070123 EXPIRY *31D： DATE 070422 PLACE CHINA APPLICANT BANK 51D： KRUNG THAI BANK PCL.,SUANMALI IBC. APPLICANT *50 ：METCH THAI CHEMICAL COMPANY LIMITED 45-7 MAITRICHITR RD., BANGKOK,THAILAND. BENEFICIARY *59：SINOCHEM GUANGDONG IMPORT AND EXPORT CORPORATION 58, ZHAN QIAN ROAD, GUANGZHOU,CHINA. AMOUNT *32B：CURRENCY USD AMOUNT 16,264 AVAILABLE WITH/BY *41D：ANY BANK BY NEGOTIATION DRAFTS AT … 42C：30 DAYS AFTER SIGHT DRAWEE 42D：KRUNG THAI BANK PCL., SUANMALI IBC, PARTIAL SHIPMENTS 43P：PROHIBITED TRANSHIPMENT 43T：ALLOWED LOADING IN CHARGE 44A：GUANGZHOU, CHINA FOR TRANSPORT TO … 44B：BANGKOK, THAILAND LATEST DATE OF SHIP. 44C：070412 DESCRIPT. OF GOODS 45 A： 42.80 M/T LITHOPONE 30PCT ARROW BRAND USD380 PER MT DETAILS AS PER PRO FORMA INVOICE NO.01TH44GD176A3-032 DATED JAN. 22, 2007 CIFBANGKOK, THAILAND DOCUMENTS REQUIRED 46 A： + SIGNED COMMERCIAL INVOICE IN 3 COPIES SHOWING SEPARATELY FOB VALUE, FREIGHT CHARGE, INSURANCE PREMIUM, CIFVALUE AND COUNTRY OF ORIGIN + FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING TO ORDER OF KRUNG THAI BANK PUBLIC COMPANY LIMITED MARKED FREIGHT PREPAID NOTIFY APPLICANT + MARINE INSURANCE POLICY OR CERTIFICATE IN DUPLICATE, ENDORSED IN BLANK, FOR FULL INVOICE VALUE PLUS 10 PERCENT STATING CLAIM 11 PAYABLE IN THAILAND COVERING INSTITUTE CARGO CLAUSES (A) AND WAR RISKS. + PACKING LIST IN 5 COPIES. + ONE FULL SET OF NON-NEGOTIABLE SHIPPPING DOCUMENTS MUST BE SENT TO THE APPLICANT BY AIR COURIER WIHTIN 3 DAYS AFTER SHIPMENT AND BENEFICIARY??S CERTIFICATE TO THAT EFFECT IS REQUIRED. + BENEFICIARY??S CERTIFICATE CERTIFYING THAT ONE COPY EACH OF INVOICE, B/L HAVE BEEN FAXED TO BUYER TO FAX NO.662-225 WITHIN 3 DAYS AFTER SHIPMENT. + INSPECTION CERTIFICATE OF QUALITY ISSUED BY COMPETENT AUTHORITIES. ADDITIONAL COND. 47A ： + ALL DOCUMENTS MENTIONING THIS L/C NO. + BOTH AMOUNT AND QUANTITY PLUS OR MINUS 5PCT ACCEPTABLE + IF ANY DISCREPANCY, WE SHALL DEDUCT USD50 BEING OUR FEE FROM THE PROCEEDS. + THE NAME, ADDRESS, TELEPHONE NUMBER OF SHIPPING AGENT IN BANGKOK MUST BE MENTIONED ON B/L. DETAILS OF CHARGES 71 B：ALL BANK CHARGES OUTSIDE THAILAND INCLUDING COST OF WIRE AND REIMBURSEMENT CHARGES ARE FOR BENEFICIARY??S ACCOUNT. CONFIRMATION *49：WITHOUT CONSTRUCTIONS 78： + UPON RECEIPT OF SHIPPING DOCUMENTS IN STRICT CONFORMITY WITH L/C TERMS, WE WILL COVER YOUR ACCOUNT AND LESS OUR COST OF WIRE IF ANY ACCORDING TO YOUR INSTRUCTION. + DRAFT(S) AND DOCUMENTS TO BE SENT TO US BY COURIER SERVICE MAILING ADDRESS SUANMALI IBC, 20YUKHON 2 RD, POMPRAB, BANGKOK 10100, THAILAND. + THIS ADVICE IS OPERATIVE WITH NO CONFIRMATION TO FOLLOW AND SUBJECT TO ICC 1993 REVISION PUB 500. 有关资料：发票号码:：01A30676-032A 发票日期：FEB.06, 2007 提单号码：COSU298000081 提单日期：MAR.01, 2007 船名：CHAO HE V.036 运费：USD300.00/CONTAINER 保单号码：01-78963 保险费：USD158.00 货物装箱情况：IN 25KGS PLASTIC WOVEN BAG, TOTAL 1712BAGS 总净重：42.80MT 总毛重：42 971.2KGS 总尺码：41.944M 3 唛头：P.T.C 商品名称:箭牌立德粉30% BANGKOK 集装箱：TTNU3112933 (20??) 封号：062472 (20GP) FCL TGHU2115222 (20??) 封号：062478 (20GP) FCL 出口口岸：广州海关 (5100) 核销单号码：44MO58868 生产厂家：湖南湘潭华荣厂(66893214412) 计量单位：千克 11 报检单位登记号：8876544721 11 3.3.3 分析信用证 VolksbankSchorndorf MEMBER OF THE GENO GROUP GERMANY FAX MESSAGE From: Volksbank Schorndorf, Joh-Phil.-Palm-Str.39, D-73614 Schorndorf / Germany To: DG-Bank, Hong Kong/Hong Kong Test: / USD 67.200.-/ 19.11.2007 Issue of a Documentary Credit Kindly note that we hereby establish our irrevocable documentary Credit No.4.1520 Date of Issue ：November18, 2007 Expiry Date ：January18, 2008, Place China Applicant ：LUCKY FREUND VICTORIA INTERNATIONAL STUTTGAURTE STR. 5D-84618 SCHORNDORF/GERMANY Beneficiary ：GUANGDONG MACHINERY IMPORT & EXPORT CORPORATION (GROUP) 720 DONG FENG ROAD EAST GUANGZHOU CHINA. Amount ：USD 67200.00 Say U.S.Dollars sixty seven thousand two hundred exactly Available with/by ：Any bank by negotiation against the documents detailed herein and beneficiary??s drafts at sight drawn on us under L/C No.4.1520 for 100 percent of the invoice value. Partial Shipments ：Allowed Transshipment ：Allowed Loading in Charge ：China ports For Transport to ：Rotterdam port by seafreight Latest Date of Shipment ：January 3, 2008 Descript. of Goods： 4500 pcs of Stainless Steel Spade Head S821/29099 USD9.60/pc 2500 pcs. of Stainless Steel Spade Head F807/22199 USD9.60/pc according to Sales Contract No. A97DE23600256 dd.Nov.12, 2007 and Fax Order dd.Oct.9, 2007/knr-sche .CIF Rotterdam (Incoterms 2000) Documents required： 1. Signed commercial invoice 3-fold 2. Full set of clean on board marine Bills of Lading made out to order of Wim Bosman BV, P.O.Box 54064, NL-3008 JB Rotterdam, Netherlands.Marked ??Freight Prepaid?? Notify Applicant (as indicated above) 3. GSP Certificate of Origin, Form A, certifying goods of origin in China issued by competent authorities 4. Packing List, 3-fold 5. Insurance Policy/Certificate, issued to the applicant (as 11 indicated above), covering risks as per ??Institute Cargo Clauses (A)??and ??Institute War Clause (Cargo)?? including Warehouse to Warehouse Clause up to final destination at Schorndorf, for at least 110 pct of CIF-Value, marked ??Premium Paid??, showing claims if any payable in Germany, naming settling agent in Germany. Additional Conditions ：If an amendment to that credit is not accepted by the beneficiary the beneficiary??s signed statement to that effect is required. Details of Charges ：All banking charges outside the issuing bank are for account of beneficiary. USD60.00 being our handling charges for documents not in conformity with L/C terms are also for account of beneficiary. The advising charges for the first Advising Bank for USD80, will be deducted from proceeds upon payment。
信用证分析单
总尺码(Total Measurement) 运费(Freight & charges)
开户行.帐号(Account No.) 保单背书(endorsement of insurance Policy) 发票日期(Date of invoice) 运费率(Rate) 提单号(No. of B/L) 运费吨(Revenue Ton)
汇票出票人(Drawer)
受票人(Drawee)
汇票付款期限(Time of payment) 汇票金额(Amount of draft) 成交术语(Trade term) 货物件数(重量)(Nos. of Pkgs. or Weight) 收货地点(Place of receipt) 提货地点(Place of delivery) 卸货港(Port of discharge) 提单日期(date of B/L)
受款人(Payee) 保险金额(Amount insured) 货物名称(Name of Commodity) 装运港(Port of Loading) 承运船名.航次(Vessels name & Voyage No.) 装船日(Date of shipment) 提单份数(Copy of B/L) 签单地点(Place of Issuing)
受益人(Beneficiary)
付款行(Paying bank)
议付行(Negotiating bank) 保险代理(Insurance Agent) 提单抬头(Consignee) 承运人(Carrier)
付款行(Paying bank) 承保险别(Coverage insured) 偿付地点(赔付地点--Claim Payable at) 提单通知人(Notify Party)
信用证分析单
L/C 分析单如分析单内容与合同不符或有疑问，请查核信用证原本。
1．签名发票：1）一正三副。
显示唛头、L/C No.2）货物描述：FURNITURE AS PER BENEFICIARY’S PROFORMA INVOICE NO. DFH1025 DATED 08.03.20003）FOB SHENZHEN4）Full name and address of the manufacturers:SHENZHEN xxx IND. DEVELOPMENT CO. LTD..显示“H.S.Code 940350”2．装箱单: 显示唛头、L/C No.3．C/O:1）一正三副, 显示L/C No.2）显示“The goods are of China origin. The exporting country is P.R.China.”3）Name and address of the manufacturer and the exporter:SHENZHEN xxx IND. DEVELOPMENT CO. LTD..4．全套船东提单：显示唛头、L/C No.1）TO THE ORDER OF NATIONAL BANK OF FUJAIRAHNotify: 见前页Shpper: 受益人2）“FREIGHT PAYABLE AT DESTINATION3）船公司在目的港代理人的名称、地址、电话号码4）提单签发人的名称、地址、电话、传真号码5）不接受货代提单。
必须是港口至港口运输。
5．不允许用以下航线：United Pacific Container. Handuck Shipping Co. Ltd.. Golden Gulf. Green Line Shipping andHax Global Ltd.6．船东证明：CERTIFICATE 显示L/C No.WE HEREBY CERTIFY THAT THE CARRYING VESSEL IS PERMITTED TO ENTER ANY ARAB PORT IN ACCORDANCE WITH THEIR LOCAL LAWS AND REGULATIONS.7．船东证明：CERTIFICATE 显示L/C No.WE HEREBY CERTIFY THAT THE SHIPMENT IS EFFECTED BY CONFERENCE OR REGULAR LINE VESSEL WHICH ARE NOT OVER 15 YEARS OF AGE, COVERED BY INSTITUTE CLASSIFICATION CLAUSE.8．两份装船通知：装船后5日内发传真1）To: xxx Fax: 9714 33676572）To: xxx Fax: 9714 3329150显示：L/C No, shipper’s name, invoice value, merchandise, quantity, marks, mode of packing, name of ship, voyage number, B/L No, date of shipmentOpen Policy/ Cover Note number: INT-90/21-10/70.。
信用证分析单
信用证一分析单信用证号码07IM0 1413 信用证种类IRREVOCABLE信用证到证时间及地点070915CHINA开证日期及地点070731USA开证行CATHY BANK, LOS ANGELES,USA 通知行BANK OF CHINA, SHANDONGBRANCH, PINGDU SUB-BRANCH开证申请人NEW WORLD INTERNATIONALINC. 129 HARW ARD W AYST.MONTE, CA 915123 受益人QINGDAO YUANDA INDUSTRYAND COMMERCE CO. LTD.PINGDU BRANCH QINGDAO,CHINA信用证金额USD30,940.00 溢短装汇票付款人CATHY BANKLOS ANGELES,CA.汇票期限AT SIGHT议付行限制ANY BANK 收证日期20070831装运港QINGDAO PORT,CHINA 目的港LOS ANGELES PORT,CA,USA 运输方式BY SEA 运费支付方法FREIGHT COLLECT可否分批PROHIBITED 可否转船PROHIBITED装运日期20070831 交单天数15 DAYS提单抬头TO ORDER OF NEW WORLD INTERNATIONAL INC.托运人QINGDAO YUANDA INDUSTRY AND COMMERCECO.LTD.PINGDU BRANCH QINGDAO,CHINA通知方NEW WORLD INTERNA TIONAL INC.129 HARW ARD W AY ST.MONTE,CA 91513保险单险别保险加成赔付地点及币别货描品名LADIES SLIPPERS数量2000 PAIRS货号NO. 1-50件数2000 PAIRS唛头N.W.I LOS ANGELES NO. 1-50单价USD 15.47 PER PAIR FOB QINGDAO,CHINA总值USD 30,940信用证中所要求的单据种类与份数提单发票保险单装箱单原产地证其他所需单据及份数银行 3 4 4买方0 0 0 0单据寄往CATHAY BANK,772 NORTH BROADW AY,LOS ANGELES,CALIFORNIA9072,USA A TTN.INTERNA TIONAL DEPT.公共附注***受益人声明内容ALL BANKING CHARGES OUTSIDE OF OUR COUNTER ARE FORACCOUNT OF THE BENEFICIARY.信用证特别条款THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS ANDPRACTICE FOR DOCUMENTARY CREDITS,2007 REVISION,ICCPUBLICATION.600信用证号码044/3075989 信用证种类IRREVOCABLETRANSFERRABLE信用证到证时间及地点071015CHINA开证日期及地点070815LONDON开证行MIDLAND BANK PLCLONDON通知行ANY BANK开证申请人W/W TEXTILES P.O. BOX 9CEMEERY ROAD PUDSETWEST YORKS LS287 XD U.K. 受益人SHANDONG TRADING IMP./EXP.CORPORA TION, 60 HUAHAIROADQINGDAO, CHINA信用证金额GBP 3,180.00 溢短装汇票付款人DRAWN ON US 汇票期限AT STGHT议付行限制ANY BANK 收证日期070930装运港CHINA 目的港SOUTHAMPTON IN TRANSIT TOLEEDS运输方式BY SEA 运费支付方法FREIGHT PREPAID可否分批PROHIBITED 可否转船PROHIBITED装运日期070930 交单天数提单抬头TO THE ORDER OF MIDLAND BANK PLC,LONDON.托运人SHANDONG TRADING IMP./EXP.CORPORATION, 60 HUAHAI ROAD QINGDAO, CHINA通知方ACCOUNTEE保险单险别保险加成赔付地点及币别货描品名COTTON TEA TOWELS数量10,000 DOZEN货号件数10,000 DOZEN唛头单价GBP 0.318 PER DOZEN CFR SOUTHAMPTION总值GBP 3,180.00信用证中所要求的单据种类与份数提单发票保险单装箱单原产地证其他所需单据及份数银行 3 3买方0 0单据寄往MIDLAND BANK PLC,456 EASTCHEPT ST.,LONDON,UK公共附注***受益人声明内容THE AMOUNT OF EACH DRAFT MUST BE ENDORCED ON THEREVERSE OF THIS CREDIT信用证特别条款信用证二分析单信用证三分析单信用证号码G/FO-7752807 信用证种类IRREVOCABLE信用证到证时间及地点071210QINGDAO CHINA开证日期及地点070823OSAKA JAPAN开证行THE SUMITOMO BANK LTDOSAKA JAPAN通知行ANY BANK开证申请人TOSHU CORPORA TION OSALM12-26,KYUTARO-MACHI4-CHOME CHUO-KU,OSAKA561-8317 JAPAN 受益人SHANDONG TRADINGIMP./EXP. CORPORATION, 60HUAHAI ROADQINGDAO, CHINA信用证金额USD 201780.00 溢短装汇票付款人THE SUMITOMOBANK,LTD.OSAKA汇票期限AT SIGHT议付行限制ANY BANK 收证日期071130装运港QINGDAO 目的港YOKOHAMA运输方式BY SEA 运费支付方法FRELGHT PREPAID 可否分批ALLOWED 可否转船PROHIBITED装运日期071130 交单天数10 DAYS提单抬头TO ORDER OF SHIPPER托运人SHANDONG TRADING IMP./EXP. CORPORA TION, 60 HUAHAI ROAD QINGDAO, CHINA通知方TOSHU.CORPORA TION.OSALM12-26,KYUTARO-MACHI4-CHOME CHUO-KU,OSAKA 561-8317 JAPAN保险单险别WAR AND ALL RISKS保险加成110 PERCENT OF INVOICE V ALUE赔付地点及币别IN JAPAN IN THE CURRENCY OF THE DRAFT货描品名MAN'S SHIRT数量142800 PIECES货号71-800,71-801,71-802件数142800 PIECES唛头T.C.O. TOKOHAMA NO.1-238单价USD 1.43/PIECE,USD1.46/PIECE,USD 1.29/PIECE总值USD 201,780.00信用证中所要求的单据种类与份数提单发票保险单装箱单原产地证其他所需单据及份数银行 3 5 2 3 1 5买方0 0 0 0 0 0单据寄往TO THE OPENING OFFICE公共附注***受益人声明内容ALL BANKING CHARGES AND COMMISSIONS INCLUDINGREIMBURSEMENT COMN.OUTSIDE JAPAN ARE FOR A/C OFBENEFICIARY信用证特别条款THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICEFRO DOCUMENTARY CREDITS(2007 REVISION) I.C.C. PUBLICATIONNO 600.信用证号码CM0180/6791 信用证种类IRREVOCABLE信用证到证时间及地点070915CHINA开证日期及地点070713CANADA开证行THE BANK OF NOV A SCOTIA,TORONTO.CANADA通知行DESIGNATED TRANSFERRING BANK开证申请人WENSCO FOODS LTD., 1191 GREENLAND STREET WELL D.COQUITLAMB.C., CANADA, V3K 5Z7 受益人HUANGHAI CEREALS, OILS ANDFOODSTUFFS IMP.AND EXP. CORP.NO.7 HEPING ROAD QINGDAO,CHINA信用证金额USD 10,830.00 溢短装汇票付款人THE BANK OF NOV A SCOTIA 汇票期限AT 75 DAYS AFTER SIGHT 议付行限制ANY BANK 收证日期070831装运港QINGDAO,CHUNA 目的港V ANCOUVER,B.C.,CANADA 运输方式BY SEA 运费支付方法FREIGHT COOLECT可否分批ALLOWED 可否转船ALLOWED装运日期070831 交单天数15 DAYS提单抬头TO THE ORDER OF THE BANK OF NOV A SCOTIA托运人HUANGHAI CEREALS,OILS AND FOODSTUFFS IMP.AND EXP.CORP.NO.7 HEPING ROAD QINGDAO,CHINA通知方WENSCO FOODS LTD., 1191 GREEN LAND STREET,WELLD.COQUITLAM,B.C.,CANADA,V3K 5Z7.保险单险别保险加成赔付地点及币别货描品名TROPIC ISLE CANNED MANDARIN ORANGES LS-WHOLE SEGMENTS 数量950 CARTONS货号P.O.NO.2027件数950 CARTONS唛头W.F.T. V ANCOUVER单价USD 11.40 PER CARTON FREE ON BOARD QINGDAO,CHINA总值USD10,830.00信用证中所要求的单据种类与份数提单发票保险单装箱单原产地证其他所需单据及份数银行 3 3 3 3 3 3买方0 0 0 0 0 0单据寄往THE BANK OF NOV A SCOTIA,V ANCOUVER INTERNA TIONAL-AL TRADESERVICE,MALL LEVEL,650 WEST EORGIA STREET,V ANCOUVE,B.C.,CANADA V6B 4P6.公共附注***受益人声明内容AMENDMENT CHARGES WILL BE FOR THE BENEFICIARY'S ACCOUNT IFCAUSE OF AMENDMENT OCCURRED FROM THE BENEFICIARY'S SIDE信用证特别条款ISSUING BANK CHARGES ARE FOR THE ACCOUNT OF THE APPLICANT.信用证四分析单信用证号码BM858915 信用证种类IRREVOCABLE信用证到证时间及地点071020CHINA开证日期及地点070920AUSTRALIA开证行WESTPAC BANKING CORP SYDNEY AUSTRILIA 通知行BANK OF CHINA SHANDONGBRANCH LAIXI SUB-BRANCH开证申请人MOK AUSTRILIA PTY LTD.,P.O.BOX0-35-K SUMINGV ALE,VICTORA 5717AUSTRILIA受益人QINGDAO HAIQINGFOODSTUFFSCO.LTD. DONGHAIRD,QINGDAO信用证金额USD 12750.00 溢短装汇票付款人WESTPAC BANKING CORP.SYDNEY, AUSTRILIA汇票期限AT SIGHT议付行限制ANY BANK 收证日期071015装运港ANY PORT IN CHINA 目的港MELBOURNE,AUSTRILIA 运输方式BY SEA 运费支付方法FREIGHT PREPAID可否分批ALLOWED 可否转船PROHIBITED装运日期071015 交单天数21 DAYS提单抬头TO ORDER托运人QINGDAO HAIQING FOODSTUFFS CO.LTD. DONGHAI RD,QINGDAO通知方MOK AUSTRALIA PTY LTD.,P.O.BOX 0-35-K SUMINGV ALE,VICTORIA 5717 AUSTRALIA保险单险别保险加成赔付地点及币别货描品名BLANCHED PEANUTS数量680 CARTONS货号NO.1-680件数17,000 BAGS唛头M.A.P MELBOURNE NO.1-680单价USD 750 PER MT CFR MELBOURNE, AUSTRALIA总值USD 12,750.00信用证中所要求的单据种类与份数提单发票保险单装箱单原产地证其他所需单据及份数银行 3 1买方0 0单据寄往INTERNATIONAL NSW 2130 AUSTRALIA公共附注***受益人声明内容ALL OTHER BANKING CHARGES, EXCEPT ESTABLISHING BANKCHARGES, ARE FOR ACCOUNT OF BENEFICIARY信用证特别条款THIS DOCUMENTARY CREDIT IS SUBJECT TO THE UNIFORM RULESFOR BANK-TO-BANK REIMBURSEMENTS UNDER DOCUMENTARYCREDITSCOMMERCIAL INVOICETO: NEW WORLD INTERNATIONAL INC.129 HARW ARD W AYST. MONTE, CA 91513 INVOICENO.:PD02128INVOICEDATE:JUN.15,2007FROM:QINGDAO TO: LOS ANGELESLetter of Credit No.: 071M01413 IssuedBy:CATHY BANK, LOSANGELES,USAMarks andNumbersDescription of goods Quantity Unit Price Amount N.W.ILOS ANGELES NO. 1-50 LADIES SLIPPERS 2000 PAIRSFOB QINGDAO USD15.74 PER PAIRUSD30,940.00Total:SAY US DOLLARS THIRTYNTHOUSAND NINE HUNDRED AND FORTYQINGDAO YUANDA INDUSTRYAND COMMERCE CO. LTD. PINGDU BRANCHxxx。
华理国贸杰依公司信用证分析单
CIF 成本加运费，保费至荷台达
HASSAN AL MARAR FOR GENERAL TRADING
DAR AL-JEAMA AL-KABEER P.O BOX 819， SANA`A 也门
上海杰依贸易有限公司 中国上海市东大名路815号高阳商务中心6楼
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印花棉质婴儿毯 与2010-9-15的编号为JY-HAK-SC0930的销售确认书一致
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