【正文】
O US(NANYANG COMMERCIAL BANK, DISTRICT BILLS CENTER 128 BONHAM STRAND E. HONG KONG) IN ONE LOTS, UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK. IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(2007 VERSION),INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 600. TRAILER: ORDER IS MAC:PAC:ENG:CHK:PDE: MAC: 3CDFF763 CHK: 8A1AA1203070分 析:單證業(yè)務(wù)是國際貿(mào)易業(yè)務(wù)的一個重要組成部分,從簽訂合同開始,到履行合同的全過程,每一個環(huán)節(jié)都需要單證的繕制、處理、交換和傳遞。這一過程不能存在絲毫差錯,否則就有可能給企業(yè)帶來經(jīng)濟損失,因此,我們在繕制單證是必須做到正確、完整、及時、簡潔和嚴(yán)謹(jǐn)?shù)纫?。本案例主要涉及信用證的審核,一般來說其審核內(nèi)容主要包括信用證本身的審核,有關(guān)貨物條款、運輸、保險和支付條款的審核,以及單據(jù)等方面的審核。本案例作為一個引子,意在強調(diào)國際貿(mào)易單證在國際貿(mào)易中的重要性。本案分析如下:1.信用證的性質(zhì)不符合合同的要求,應(yīng)將信用證不保兌(without confirmation)改為保兌(confirmed)信用證。2.議付地、到期地均為香港(HONG KONG),應(yīng)改為上海(SHANGHAI)議付銀行NANYANG COMMERCIAL BANK,.應(yīng)改為國內(nèi)銀行。3.匯票的付期限不符,應(yīng)將at 20 days sight,改為at sight。4.轉(zhuǎn)船規(guī)定與合同規(guī)定不符,應(yīng)將TRANSSHIPMENT PROHIBITED改為TRANSSHIPMENT ALLOWED。5.目的港不符合合同規(guī)定,合同為HONG KONG,而信用證卻規(guī)定為Singapore/Hong Kong。6.運費條款有誤,因合同規(guī)定為CIF貿(mào)易術(shù)語,因此,應(yīng)將運費條款 “Freight Collect”改為 “Freight Prepaid”。7.保險金額與合同規(guī)定不符,應(yīng)將發(fā)票金額的120%,改為110%。8.保險條款有誤,應(yīng)將 “THE INSTITUTE CARGO CLAUSE(A),THE INSTITUTE WA R CLAUSE“改為“ALL RISKS AND WAR RISK AS PER CHINA INSURANCE CLAUSES”。9.對貨物包裝的要求與合同規(guī)定不符,應(yīng)刪去 “COLORED”一詞。10.檢驗條款應(yīng)刪去 “THE INSPECTOR DESIGNATED BY THE BUYER”,這是信用證軟條款。