国际货运代理信用单证案例分析

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日本永安贸易株式会社(进口方)与江苏佳哈国际贸易公司(出口方)与2013年3月2日达成了一笔交易。日方杨安贸易进口一批DIASH牌100%人造丝合成纤维布料,规格为30SX30S/56X54/40X40CM2PLY,共300卷,每卷CIF大阪价格88.4美元。合同号为PO20130302。。单证样本——信用证(LetterofCredit)IssueofaDocumentaryCreditIssuingBankBKJPYUTYA08ESESSION:000ISN:000000BANKOFOSAKANEWYORKNO.216,AUMAHU,AKI_GUN,OSAKA,JAPANDestinationBank:XXXXXXXXBANKOFCHINA,NANTONGBRANCH135,RENMINGRDNANTONGCHINATEL;0513-3578321TypeofDocumentaryCredit40AIRREVOCABLELetterofCreditNumber20LGU-002156DateofIssue31GMarch30,2013DateandPlaceofExpiry31DMay05,2013,CHINAApplicantBank51DNEWYORKBANK,OSAKAApplicant50YOUNGANTRADINGBeneficiary59JIAHAINTERTRADINGCO.,60,NONGJURDHAIANJIANGSU,CHINACurrencyCode,Amount32BUSD26,520.00Availablewith...by...41DANYBANKBYNEGOTIATIONDraftsat42CATSIGHTDrawee42DNEWYORKBANK,OSAKAPartialShipments43PNOTALLOWEDTranshipment43TNOTALLOWEDShippingonBoard/Dispatch/PackinginChargeat/from44ASHANGHAITransportationto44BOSAKA,JAPANLatestDateofShipment44CApril20,2013DescriptionofGoodsorServices:45A100PCTRAYONDIASHCLOTH30SX30S/56X54/40X40CM2PLYCIFOSAKACHINAORIGINDocumentsRequired:46A1.SIGNEDCOMMERCIALINVOICEIN5COPIES.2.FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDERANDBLANKENDORSED,MARKEDFREIGHTPREPAIDNOTIFYINGACCOUNT.3.PACKINGLIST/WEIGHTMEMOIN4COPIESINDICATINGQUANTITY/GROSSANDNETWEIGHTSOFEACHPACKAGEANDPACKINGCONDITIONSASCALLEDFORBYTHEL/C.4.CERTIFICATEOFQUALITYIN3COPIESISSUEDBYPUBLICRECOGNIZEDSURVEYOR.5.BENEFICIARY'SCERTIFIEDCOPYOFFAXDISPATCHEDTOTHEACCOUNTEEWITH3DAYSAFTERSHIPMENTADVISINGNAMEOFVESSEL,DATE,QUANTITY,WEIGHT,VALUEOFSHIPMENT,L/CNUMBERANDCONTRACTNUMBER.6.CERTIFICATEOFORIGININ3COPIESISSUEDBYAUTHORIZEDINSTITUTION.7.CERTIFICATEOFHEALTHIN3COPIESISSUEDBYAUTHORIZEDINSTITUTION.ADDITIONALINSTRUCTIONS:47A1.CHARTERPARTYB/LANDTHIRDPARTYDOCUMENTSAREACCEPTABLE.2.SHIPMENTPRIORTOL/CISSUINGDATEISACCEPTABLE.3.BOTHQUANTITYANDAMOUNT10PERCENTMOREORLESSAREALLOWED.Charges71BALLBANKINGCHARGESOUTSIDETHEOPENNINGBANKAREFORBENEFICIARY'SACCOUNT.PeriodforPresentation48DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHETRANSPORTDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDIT.ConfimationInstructions49WITHOUTInstructionstothePaying/Accepting/NegotiatingBank:781.ALLDOCUMENTSTOBEFORWARDEDINONECOVER,UNLESSOTHERWISESTATEDABOVE.2.DISCREPANTDOCUMENTFEEOFUSD50.00OREQUALCURRENCYWILLBEDEDUCTEDFROMDRAWINGIFDOCUMENTSWITHDISCREPANCIESAREACCEPTED.AdvisingThroughBank57ABANKOFCHINA,NANTONGBRANCH153RENMINGRDNANTONG,CHINATEL:0513-5341234********otherwordingsbetweenbanksareomitted********单据1:销售合同江苏佳哈国际贸易公司JIAHAINTERTRADINGCO.,江苏海安永久路60号60,NONGJURDHAIANJIANGSU,CHINA电话(Tel):(86)513-5341222传真(Fax):(86)513-5341333销售合约SALESCONTRACTNO.PO20130302ORIGINALDATE:MARCH.02,2013Buyer:YOUNGANTRADING.Address:NO.1036,AUMAHU,AKI_GUN,OSAKA,JAPANTel:(81)061234Fax:(81)062345兹经买卖双方同意成交下列商品订立条款如下:TheundersignedSellersandBuyershaveagreedtoclosethefollowingtransactionaccordingtothetermsandconditionsstipulatedbelow:货物名称及规格NAMEOFCOMMODITYANDSPECIFICATION数量QUANTITY单价UNITPRICE金额AMOUNT100PCTRAYONDIASHCLOTH30SX30S/56X54/40X40CM2PLY300ROLLSUS$88.40/rollCIFOSAKAUS$26520.00TOTALVALUEUSDOLLARSTWENTY-SIXTHOUSANDANDFIVEHUNDREDANDTWENTYONLYSHIPMENT:TOBEEFFECTEDBEFOREAPRIL20,2013.FROMSHANGHAI,CHINATOOSAKA,JAPANPAYMENT:BYCONFIRMEDIRREVOCABLEL/CFORFULLINVOICEVALUE,AVAILABLEBYDRAFTATSIGHT,NEGOTIABLEINTIANJINVALIDINCHINAUNTILTHE15THDAYAFTERDATEOFSHIPMENT,THEL/CTOREACHTHESELLERSONEMONTHBEFORETHEPRESCRIBEDTIMEOFSHIPMENTPACKINGusestandardseaworthypackingforlongdistancetransportation.,ALLTHEPACKAGESTOA20’CONTAINERPackinglistINVOICENO.13YA-001Date:April01,2013To:YOUNGANTRADINGOrderNumber:PO20130302Marks&Nos.CommodityandSpecificationsQtyPackingCasesPackingDimensionLxWxH(mm)(Eachcase)G.W(Kg)N.W(Kg)OSAKAYOUNGANJIAHAPO20130302NO.1-251.100PCTRAYONDIASHCLOTH30SX30S/56X54/40X40CM2PLY300251000X800X70032503000Total300rolls25Cases14CUM32503000Totallypackedintwenty-fivecasesonly.Plywoodonlyinwhichtheindustrialprocessincludingheattreatmentandpowderpressingthatisequaltofumigationhasbeenconducted.Signature:JIAHAINTERTRADINGCO..INVOICEBANKOFCHINA,BRANCHTEL;0513-3578321INVOICENO.13YA-001Date:April01,2013To:YOUNGANTRADING.NO.1036,AUMAHU,AKI_GUN,AccountingBank:BankofChinaLtd,OSAKA,JAPANNANTONGbranch,Address:135,RENMINGRDNANTONGCHINA,Tel:(81)061234Fax:(81)062345USDA/C:1466120809****SwiftNo.:BKCHCNBJ***OrderNo:PO20059074CommodityandSpecificationsQuantityUnitPriceTotalPriceFOBShanghai100PCTRAYONDIASHCLOTH30SX30S/56X54/40X40CM2PLY300ROLLSUS$88.40US$26520.00SUMUS$26520.00TotalValue:SayUSdollarsTWENTY-SIXTHOUSANDANDFIVEHUNDREDTWENTYONLY1)CountryoforiginandManufacturer:China2)PortofShipment:Shanghai,China.3)Thisshipmentdoesnotcontainanywoodpackingmaterial.Signature:出口商品检验申请单出口商品检验申请单中华人民共和国江苏进出口商品检验局:报验单位江苏佳哈国际贸易公司(盖章)兹有下列商品申请检验,请照章办理。日期2013年4月3日联系人刘晓艺电话5341222报验号BY-130403发货人(中文)江苏佳哈国际贸易公司(英文)JIAHAINTERTRADINGCO.,受货人(英文)YOUNGANTRADING商品名称(中文)DIASH牌100%人造丝合成纤维布料(英文)100PCTRAYONDIASHCLOTH30SX30S/56X54/40X40CM2PLY报验重量毛/净3250/3000KGS商品编码5408241000报验数量300rolls(卷)合同/发票总值USD26520.00包装情况木箱装,包装状况良好N输往国别地区日本贸易方式()正常贸易V三来一补其他贸易方式卫生注册证号质量/许可证号报验人提供附件合同号PO20130302信用证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