1、前 T/T+即期 L/C 支付方式下审证和改证业务操作【实训目标】通过实训，能根据外贸合同、UCP600 和业务实际情况审核信用证，找出问题条款并提出改证建议。【实训背景】2016 年 4 月 20 日，福 建 宫 平 进 出 口 有 限 公 司 （ Fujian Gongping I/E Co., Ltd.） 与英国Kevin Footwear Inc.签订了一份雪地靴的出口合同，具体内容如下：SALES CONTRACTNO.: GP1699 DATE: Apr. 20, 2016THE SELLER: Fujian Gongping I/E Co., Ltd. THE BUYER: Ke
2、vin Footwear Inc.No. 5 Renmin Rd., Fuzhou No. 1 Cat Rd., LondonChina U.K.This Contract is made by and between the Buyer and Seller, whereby the Buyer agrees to buy and the Seller agrees to sell the under-mentioned commodity according to the terms and conditions stipulated below： Commodity The remain
3、ing paid by Letter of Credit at sight.DOCUMENTS:+ Signed Invoice in quadruplicate.+ Full set of clean on board ocean Bill of Lading marked “freight prepaid” made out to order of issuing bank blank endorsed notifying the applicant.+ Packing List in quadruplicate.+ Certificate of Origin Certified by C
4、hamber of Commerce or CCPIT.+ 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 1 day after the date of Bill of Lading.OTHER CLAUSE:（1）Transshipment is allowed.（2）1 set shipping sample will be s
5、ent to the buyer before shipment.In witness thereof, this s/c is signed by both parties in two original copies, each party holds one copy.Signed by:THE SELLER: THE BUYER:Fujian Gongping I/E Co., Ltd. Kevin Footwear Inc.王 宫 平 KEVIN SMITH2016 年 4 月 29 日，福 建 宫 平 进 出 口 有 限 公 司 收到英国 Kevin Footwear Inc.电
6、汇 过 来 的43776 美 元 预 付 款 。 并于 5 月 4 日收到中国银行福建省分行国际业务部的信用证通知函，告知 Kevin Footwear Inc.已经通过中国银行伦敦分行（ Bank of China，London）开来信用证。信用证内容如下：MT 700 ISSUE OF A DOCUMENTARY CREDITSEQUENCE OF TOTAL 27 ：1 / 1FORM OF DOC. CREDIT 40A： IRREVOCABLEDOC. CREDIT NUMBER 20 ： BOCL20160625DATE OF ISSUE 31C： 160504APPLICABLE
7、 RULES 40E： UCP LATEST VERSIONDATE AND PLACE OF EXPIRY.31D： DATE 160915 PLACE IN U.K.APPLICANT 50 ： KEVIN FOOTWEAR INC.NO. 1 CAT RD., LONDON, U.K.BENEFICIARY 59 ： FUJIAN GONGPIN I/E CO., LTD.NO. 5 RENMIN RD., FUZHOU, P.R.CHINAAMOUNT 32B： CURRENCY USD AMOUNT 102144.00AVAILABLE WITH/BY 41D： ANY BANK I
8、N CHINA,BY NEGOTIATIONDRAFTS AT . 42C： 30 DAYS AFTER SIGHTDRAWEE 42A： BANK OF CHINA，LONDONTRANSSHIPMENT 43T： ALLOWEDPORT OF LOADING/ AIRPORT OF DEPARTURE44E： XIAMEN, CHINAPORT OF DISCHARGE 44F： LONDON, U.K.SHIPMENT PERIOD 44D： 2400PAIRS OF ARTICLE NO. 5001 AND 2400PAIRS OF ARTICLE NO. 5002 SHIPPED I
9、N JUN. 2016; 2400PAIRS OF ARTICLE NO. 5001 AND 2400PAIRS OF ARTICLE NO. 5002 SHIPPED IN AUG. 2016DESCRIPTION OF GOODS AND/OR SERVICES.45A： PAC BOOTS AS PER ORDER NO.8778ART. NO. QUANTITY UNIT PRICE AMOUNT5001 4800PAIRS USD14.80/PAIR USD71040.005002 4800PAIRS USD15.60/PAIR USD74880.00AT FOB SHANGHAI,
10、 CHINA AS PERINCOTERMS 2010DOCUMENTS REQUIRED 46A： + SIGNED IN INK INVOICE IN QUADRUPLICATE.+ FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MARKED “FREIGHT COLLECT” MADE OUT TO ORDER OF ISSUING BANK BLANK NOTIFYING THE APPLICANT.+ PACKING LIST IN QUADRUPLICATE.+ CERTIFICATE OF ORIGIN CERTIFIED BY
11、CHAMBER OF COMMERCE OR CCPIT.+ 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 1 DAY AFTER THE DATE OF BILL OF LADING.ADDITIONAL CONDITION 47A： + ALL DOCUMENTS MUST INDICATE THE NUMBER OF THIS
12、 CREDIT.+ ALL PRESENTATIONS CONTAINING DISCREPANCIES WILL ATTRACT A DISCREPANCY FEE OF USD50.00 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 CHARGES 71B： ALL CHARGES OUT OF ISSUING BANK
13、ARE FOR ACCOUNT OF BENEFICIARY. CONFIRMATION INSTRUCTION49 ： WITHOUTINFORMATION TO PRESENTING BANK78 ： ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOT BY COURIER TO BANK OF CHINA，LONDON, 90 CANNON STREET, LONDON EC4N 6HA, U.K.【实训任务】根据以上业务信息分别在“空白审证和改证业务处理单”完成以下 2 项工作任务：任务 1：根据 GP1699 外贸合同审核 BOCL20160625 信用证，找出问题条款。任务 2：对 BOCL20160625 信用证的问题条款提出修改意见。审证和改证业务处理单合同号码：信用证号码：任务 1：审证信用证问题条款：1、2、3、任务 2：改证改证建议：1、2、3、
