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根据下列合同条款及审核要求审核英国伦敦米兰银行来证。 SALES CONTRACT Contract No.: 055756 Date:
根据下列合同条款及审核要求审核英国伦敦米兰银行来证。
SALES CONTRACT
Contract No.: 055756
Date: 21st July，2011
Seller: Shanghai Cereals and Oil Imp. & Exp. Corporation
Buyer: ABC Company Limited 36-36 Kannon Street London U.K.
Commodities and Specification: Chinese White Rice Long-shaped
Broken Grains (Max): 5%
Admixture (Max): 0.25%
Moisture (Max): 15%
Quantity: 30 000 metric tons with 10% more or less at the seller's option
Packing: Packed in gunny bags of 50kg each
Unit Price: USD400 per M/T FOB stowed Shanghai gross for net
Amount: USD12000000 (SAY TWELVE MILLION ONLY)
Shipment: during OCt./NOv. 2011 from Shanghai to London with partial shipments and
transshipment is allowed
Insurance: To be covered by the buyer
Payment: By Irrevocable L/C payable at sight for negotiation in China within 15 days after
the shipment
Midland Bank Ltd.， London
AUG. 18th，2011
Advising Bank: Applicant: ABC Company Ltd.
Bank of China Shanghai Branch
Beneficiary: Amount: Not exceeding USD12000000
Shanghai cereals and oil
Imp. & Exp. Corp.
Shanghai China
Dear Sirs，
At the request of ABC Co.， Ltd.， London， we hereby issue in your favour this revocabledocumentary credit No. 219307 which is available by negotiation of your draft at 30 days after sight forfull invoice value drawn on us bearing the clause: “Drawn under documentary credit No. 219307 ofMidland Bank Ltd.，”accompanied by the following documents:
1． Signed commercial invoice in 3 copies.
2． Full set of 2/3 clean on board bills of lading made out to order and bank endorsed marked“Freight Prepaid” and notify applicant.
3． Certificate of origin issued by AQSIQ.
4． Insurance policy for full invoice value plus 10% covering all risks and war risks as per ICCdated JAN. 1st， 2009.
5． Inspection certificate issued by applicant.
6． Beneficiary's certificate fax to applicant within 24 hours after shipment stating contract number，credit number， vessel name and shipping date.
Covering 30 000 metric tons Chinese White Rice Long-shaped
Broken Grains: 5%
Admixture: 0.25%
Moisture: 15%
At USD400.00 per M/T FOB Shanghai， packed in plastic bags.
Shipment from Chinese port to London during OCt./NOv. 2011.
Transshipment is prohibited， partial shipment prohibited.
This credit is valid for negotiation before DEC. 15th，2011 in London.
Special Conditions: Documents must be presented for negotiation within 5 days after the date ofissuance of the bills of lading， but in any event within this credit validity.
We hereby undertake to honour all drafts drawn in accordance with the terms of this credit. Theadvising bank is kindly requested to notify the beneficiary without adding their confirmation forMidland Bank Ltd.， London.
It is subject to the Uniform Customs and Practice for Documentary Credit (2007 Revision)，International Chamber of Commerce Publication NO. 600.
SIGNATURES
答案
信用证主要有以下不符点
(1)信用证金额未考虑溢短装条款，如果溢装，则会出现单证不一致，故金额应该为“Notexceeding USD13200000”。
(2)信用证性质不符合合同的要求，将Revocable改成Irrevocable。
(3)汇票的付款期限有误，应将at 30 days after sight改为at sight。
(4)运输条款有误。因合同规定采用FOB贸易术语，因此，运费条款“Freight Prepaid”应改为“Freight Collect”。
(5)删除保险条款。由于合同规定采用FOB贸易术语，故不应该山出口方提供保险单。
(6)检查条款应当删去，因为“Inspection Certificate issued by applicant”是信用证软条款。或者改为“Inspection should be effected by the beneficiary before shipment．Relevant documents orcertificates are requested to be issued by the Shanghai Exit and Entry Inspection and QuarantineBureau．”
(7)信用证没有溢短装条款规定，而合同有，故要加上“30000 M/T with 10%more or less atthe seller’s option”。
(8)信用证对规格的描述，没有采用品质机动幅度，应改为“Broken Grains(MaX)：5%；Admixture(Max)：0.25%；Moisture(Max)：15%”。
(9)贸易术语FOB后漏掉“stowed”，应加上。
(10)包装条款有误，合同规定gunny bags，而信用证却规定为plastic bags，应改为“gunny bags”。
(11)重量的计算方法“以毛作净”在合同里有规定，而信用证漏掉了这一条款，应补上“grossfornet”。
(12)装运港有误。信用证中笼统规定为Chinese port，而采用FOB贸易术语，其后一定要采用具体的港口，按照合同，应该为Shanghai。
(13)分批装运和转船规定与合同不符，应将“prohibited”改为“allowed”。
(14)信用证议付有效期地点有误。根据国际贸易惯例，信用证议付有效期地点应在受益人所在国，在这笔业务中应该是Shanghai而不是London。
(15)信用证议付有效期规定不符合国际惯例，应将在提单出单后5天交单改为“within 15days”。
