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(共24张PPT)
2.1 审证业务操作
导入项目的审证演示（1）
■ 第一步 熟悉外贸合同各条款内容
合同
■ 第二步 对照合同条款逐条审核信用证
信用证
合同
第二步 对照合同条款逐条审核信用证
27: SEQUENCE OF TOTAL
1/1
40A: FORM OF DOCUMENTARY CREDIT
IRREVOCABLE
20: DOCUMENTARY CREDIT NUMBER
FFF197699
31C: DATE OF ISSUE
190402
40E: APPLICABLE RULES
UCP LATEST VERSION
31C:
DATE OF ISSUE
190402
31D:
DATE AND PLACE OF EXPIRY
DATE 190507 PLACE IN GERMANY
44C:
LATEST DATE OF SHIPMENT
190502
48:
PERIOD FOR PRESENTATION
WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT
第二步 对照合同条款逐条审核信用证
TIME OF SHIPMENT : Wit
days upon receipt of the L/C
which accord with relevant
clauses of this Contract.
PAYMENT: remaining valid for
negotiation in China for further
15 days after the effected
s
hipment.
hin 45
50:
APPLICANT
SIK GMBH & CO. KG
RATHAUSMARKT 66, 20095 HAMBURG, GERMANY
59:
BENEFICIARY
ZHEJIANG JINYUN IMPORT & EXPORT CO., LTD.
118 XUEYUAN STREET, HANGZHOU, P.R.CHINA
32B:
AMOUNT
CURRENCY USD AMOUNT 54450.00
第二步 对照合同条款逐条审核信用证
118 Xueyuan Street, Hangz
Import and Export Co.,
S/C: USD54000.00
THE SELLER: Zhe
China
jiang Jinyuan
hou,
Ltd.
41D:
AVAILABLE WITH/BY
ANY BANK IN CHINA,
BY NEGOTIATION
42C:
DRAFTS AT ...
60 DAYS AFTER SIGHT
42A:
DRAWEE
BANK OF CHINA ， NEW YORK
第二步 对照合同条款逐条审核信用证
PAYMENT: By irrevoca
of Credit at sight.
ble Letter
43P: PARTIAL SHIPMENT
PROHIBITED
43T: TRANSSHIPMENT
ALLOWED
44E: PORT OF LOADING/ AIRPORT OF DEPARTURE
CHINESE MAIN PORT
44F: PORT OF DISCHARGE
HAMBURG, GERMANY
SHIPMENT: From Shanghai,
China to Hamburg, Germany.
第二步 对照合同条款逐条审核信用证
45A:
DESCRIPTION OF GOODS AND/OR SERVICES.
4500 PIECES OF LADIES JACKET
STYLE NO. QUANTITY UNIT PRICE AMOUNT
L357 2250PCS USD12.10/PC USD27225.00
L358 2250PCS USD12.10/PC USD27225.00
AT CIF HAMBURG, GERMANY AS PER INCOTERMS2010
审核货物描述
导入项目的审证演示（2）
DOCUMENTS REQUIRED
+ COMMERCIAL INVOICE SIGNED IN TRIPLICATE.
+ PACKING LIST IN TRIPLICATE.
+ CERTIFICATE OF 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.
第二步 对照合同条款逐条审核信用证
DOCUMENTS:+ Full set of clean
on board ocean Bill of Lading
marked “freight prepaid” made
endorsed notifying the applicant.
out to order of shipper blank
46A:
46A: DOCUMENTS REQUIRED
+INSURANCE POLICY/CERTIFICATE IN DUPLICATE ENDORSED
IN BLANK FOR 150% INVOICE VALUE, COVERING ALL RISKS
OF CIC OF PICC INCL. WAREHOUSE TO WAREHOUSE AND
I.O.P AND SHOWING THE CLAIMING CURRENCY IS THE
SAME AS THE CURRENCY OF CREDIT.
第二步 对照合同条款逐条审核信用证
INSURANCE: To be
effected by the seller for
covering All Risks as per
110% of invoice value
of PICC .
CIC
46A:
DOCUMENTS REQUIRED
+ CERTIFICATE OF QUALITY ISSUED BY THE CUSTOMS, P.R. CHINA CERTIFYING THAT ALL PRODUCTS WILL BE MADE
OUT OF AZO FREE, PAH FREE AND PHTHALATES FREE MATERIALS.
+ SHIPPING ADVICE SHOWING THE NAME OF THE
CARRYING VESSEL, DATE OF SHIPMENT, MARKS,
QUANTITY,NET WEIGHT AND GROSS WEIGHT OF THE
SHIPMENT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OF LADING.
第二步 对照合同条款逐条审核信用证
第二步 对照合同条款逐条审核信用证
47A: ADDITIONAL CONDITIONS
+ DOCUMENTS DATED PRIOR TO THE DATE OF THIS CREDIT ARE NOT ACCEPTABLE.
+ THE NUMBER AND THE DATE OF THIS CREDIT AND THE
NAME OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS.
+ TRANSSHIPMENT ALLOWED AT HONGKONG ONLY.
+ 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.
第二步 对照合同条款逐条审核信用证
47A: ADDITIONAL CONDITIONS
+ ONE COPY OF BILL OF LADING, COMMERCIAL INVOICE AND PACKING LIST SHOULD BE MAILED TO THE
APPLICANT BY DHL WITHIN THREE DAYS AFTER BILL OF LADING DATE. 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
第二步 对照合同条款逐条审核信用证
71B: CHARGES
ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING FEE.
49: CONFIRMATION INSTRUCTION
WITHOUT
53A: REIMBURSING BANK
BANK OF CHINA ， NEW YORK
72: SENDER TO RECEIVER INFORMATION
ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOT BY
COURIER TO BANK OF CHINA HAMBURG BRANCH ， TRADE SERVICES, RATHAUSMARKT 5, 20095 HAMBURG,
GERMANY.
■ 第三步 检查信用证有无漏开合同条款
信用证
合同
S/C:
More or less 5% of the quantity and
the amount are allowed.
■ 第三步 检查信用证有无漏开合同条款
■ 第四步 列出信用证中的不符条款
1 信用证规定交单地点在德国 ，对受益人不利；
信用证中的单价“ USD12.10/PC”与金额 “ USD54450.00”错误， 正确的应该是“ USD12.00/PC”和 “ USD54000.00”；
信用证中受益人名称 “JINYUN”错误 ，正确的是 “JINYUAN”；
3
2
信用证中汇票的付款期限 “AT 60 DAYS AFTER SIGHT”错误，
正确的是 “AT SIGHT”；
信用证中装运港为 “CHINESE MAIN PORT” ， 5
与合同中的 “SHANGHAI, CHINA”不一致；
■ 第四步 列出信用证中的不符条款
信用证规定只能在香港转运 ，这与合同规定不符；
6
4
信用证中最迟装运日期2019年5月2日错误 ，根据合同应该为开证日期后的45天
, 因为开证日期为2019年4月2日 ，所以最迟装运日期应该是2019年5月17日；
信用证保险单据条款中投保金额比例 “ 150% INVOICE VALUE”错误， 正确的是 “ 110% INVOICE VALUE”；
信用证海运提单条款中提单抬头 “TO APPLICANT”对受益人非常不利， 应该为 “TO ORDER”；
■ 第四步 列出信用证中的不符条款
9
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7
信用证费用条款 “ALL CHARGES AND COMMISSIONS ARE FOR
ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING FEE.”不合理。 因为开证行费用包括偿付费用理应由开证申请人承担；
信用证交单期 “WITHIN 5 DAYS AFTER THE DATE OF SHIPMENT”错误 ， 10
根据合同 ，应该为 “WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT”；
根据以上关于最迟装运日期和交单期的错误 ，信用证效期 11
也随之错误 ，正确的应该为正确的最迟装运日期加15天；
■ 第四步 列出信用证中的不符条款
12
信用证漏开了一个重要的外贸合同条款： “ MORE OR LESS 5% OF QUANTITY OF GOODS AND CREDIT AMOUNT IS ALLOWED.” 这对于受益人来讲 ， 非常不利 ，大大限制了操作的弹性。
信用证交单行指示条款中 ，一批寄单不合理 ， 改为分两批寄单。
否则 ，若寄单途中单据遗失 ，将会带来很大麻烦；
■ 第四步 列出信用证中的不符条款
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