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1、案 例：2007年10月31日上海新龙股份有限公司收到创鸿（香港）有限公司通过香港南洋商业银行开来的编号为8959344的信用证，请根据双方签订的合同（CONTRACT NO：GL0082）对信用证进行审核，指出信用证存在的问题并作出修改。合同THE SELLER: SHANGHAI NEW DRAGON CO. , LTD. CONTRACT NO: GL008227 CHUNGSHAN ROAD E, 1. SHANGHAI, CHINA DATE:Oct.5，2007TELEPHONE: 86-21-63218467 FAX: 86-21-63291267 PLACE: SHANGHAI
2、THE BUYER: SUPERB AIM (HONG KONG) LTD. ,RM.504 FUNGLEE COMM BLDG. 6-8A PRATT AVE., TSIMSHATSUI,KOWLOON, HONG KONGTHE BUYER AND SELLER HAVE AGREE TO CONCLUDE THE FOLLOWING TRANSACTIONSACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW:1. COMMODITY & SPECIFICATION 2.QUANTITY 3.UNIT PRICE 4.AMOUNTP
3、ACKING & SHIPPING MARK (PCS.)80% COTTON 20% POLYESTER LADIES KNIT JACKET CIF H.K. ART.NO.49394 (014428) 600 US $14.25 USD 8550.00 ART.NO 49393 (014428) 600 US $14.25 USD 8550.00 ART.NO.55306 (014429) 600 US $14.25 USD 8550.00REMARKS:1)EACH IN PLASTIC BAGS, 24 BAGS TO A TOTAL: USD 25,650.00CARTON TOT
4、AL 75 CARTONS2) SHIPPING MARK : SUPERBH.K.NO.1-75MADE IN CHINATOTAL VALUE: SAY US DOLLARS TWENTY-FIVE THOUSAND SIX HUNDRED AND FIFTY ONLY.TIME OF SHIPMENT: Within 45 days of receipt of letter of credit and not later than the month of Dec. 2007 with partial shipments and transshipment allowed.PORT OF
5、 LOADING & DESTINATION: FROM SHANGHAI TO HONG KONGTERMS OF PAYMENT: By 100% Confirmed Irrevocable Sight Letter of Credit opened by the buyer to reach the Seller not later than Oct.31th.2007 and to be available for negotiation in China until the 15th day after the date of shipment. In case of late ar
6、rival of the L/C, the Seller shall not be liable for any delay in shipment and shall have the right to rescind the contract and or claim for damages.INSURANCE: To be effected by the seller for 110% of the CIF invoice value covering ALL RISKS AND WAR RISK as per China Insurance Clauses.TERMS OF SHIPM
7、ENT: To be governed by “INCOTERMS 2000”. For transactions concluded on CIF terms, all surcharges including port congestion surcharges, etc. levied by the shipping company ,in addition to freight, shall be for the Buyers account.The Buyer: The SellerSUPERB AIM (HONG KONG) LTD., SHANGHAI NEW DRAGON CO
8、. , LTD. 国外来证：07OCT20 14:57:32 LOGICAL TERMINAL POO5MT:S700 ISSUE OF DOCUMENTARY CREDIT PAGE 00001FUNC SWPR3UMR 00182387APPLICATIONG HEADER 0700 1547 970225 SAIB H.K.JTC3846 992024 001015 1447 NANYANG COMMERCIAL BANK LTD. HONGKONGUSER HEADER SERVICE CODE 103: BANK PRIORITY 113: MSG USER REF 108: INF
9、O.FROMC1 115:SEQUE NCE OF TOTAL 27: 1/2FORM OF DOC. CREDIT 40: IRREVOCABLEDOC, CREDIT NUMBER 20: L8959344DATE OF ISSUE 31C: 071020EXIPRY 31D: DATE 071231 AT NEGOTIATING BANKS COUNTERAPPLICANT 50: SUPERB AIM (HONG KONG) LTD. HONG KONGBENEFICIARY 59: SHANGHAI NEW DRAGON CO. , LTD.27 CHUNGSHAN ROAD E,
10、1SHANGHAI, CHINAAMOUNT 32B: CURRENCY USD AMOUNT 25,6500.00AVAILABLE WITH/BY 41D: NANYANG COMMERTIAL BANK, LTD.H.K. BY NEGOTIATIONDRAFTS AT 42C: DRAFTS AT 20 DAYS SIGHT FOR FULL INVOICE VALUEDRAWEE 42A: NANYANG COMMERCIAL BANK, LTD.PARTIAL SHIPMENTS 43P: ALLOWEDTRANSSHIPMENT 43T: PROHIBITEDLOADING IN
11、 CHARGE 44A: SHIPMENT FROM CHINESE PORT (S)FOR TRANSPORT TO 44B: SINGAPORE/HONGKONGLATEST DATE OF SHIP 44C: 071215DESCRIPT.OF GOODS 45A: 80%COTTON 20%POLYESTER LADIES KNIT JACKETAS PER S/C NO.GL0082ART.NO. QUANTITY UNIT PRICE49394(014428) 600 PIECES USD14.2549393(014428) 600 PIECES USD14.2555306(014
12、429) 600 PIECES USD14.25PRICE TERM: CIF H.K.DOCUMENTS REQUIRED 46A :+3/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED “FREIGHT COLLECT” NOTIFY APPLICANT (WITH FULL NAME AND ADDRESS).+ORIGINAL SIGNED COMMERCIAL INVOICE IN 5 FOLD INDICATING S/C NO.+INSURANCE POLICY OR CERTIFICATE IN TWO FOLD ENDORSED IN BLANK, FOR 120 PCT OF THE INVOICE VALUE INCLUDING: THE INSTITUTE CARGO CLAUSES (A), THE INSTITUTE WAR CLAUSES, INSURANCE CLAIMS TO BE PAYABLE AT DESTINATION IN THE CURRENCY OF THE DRAFTS.+CERTIFICATE OF
