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1、一份规范的改证函主要包括三方面内容： 1 感谢对方开来信用证。2 列明不符点并说明如何修改。3 感谢对方合作，并希望信用证修改书早日开到。常用的语句有：(1) Thank you for you L/C No.SG99WE34 issued by West Country Bank, Los Angeles Branch dated February 5, 2000.(2) We are very pleased to receive your L/C No.YUC9022 established by the National Bank of Bangladesh dated March 1
2、, 2001 against S/C No.98DXB15.(3) However, we are sorry to find it contains the following discrepancies.(4) But the following points are in discrepancy with the stipulations of our S/C No. ERT12.(5) As to the description of the goods, please insert the “red” before “sun”.(6) Please delete the clause
3、 “The invoice evidences that the goods are packed in wooden cases,” and insert the wording “The invoice evidences that the goods are packed in cartons.”(7) Please amend the amount in figure to US$78,450.00.(8) The expiry date should be February 15, 2001 instead of February 5, 2001.(9) Please extend
4、the shipment date and the validity of the L/C to March 15, 2001 and March 30, 2001 respectively.(10) Thank you for your kind cooperation. Please see to it that the L/C amendment reaches us within next week, otherwise we cannot effect punctual shipment.改证函撰写模版Write a letter in English asking for amen
5、dments to each of the following letters of credit by checking it with the given contract terms.(1)Dear Sirs, We have received your L/C No.2211, but regret to say that we have found some discrepancies in the above mentioned L/C. Please make the following amendments in the L/C. 1)The beneficiary shoul
6、d be China Machinery Imp/Exp Corp. and the applicant should be Smith & Co. 2)The credit number should be 2211 instead of 2234. 3)S/C number should be A2066, not B1124. 4)Delete “30days after” in relation to the draft. 5)Unit price should be at US$60000 CFR EMP 6)Delete insurance clause. 7)“Partial s
7、hipments prohibited” should read “Partial shipments allowed.” As the stipulated time of shipment is drawing near, please make the requested amendments to the L/C as soon as possible so that we can effect shipment in time. Yours faithfully, (2)Dear Sirs, Thank you very much for your L/C No. F-07567.
8、However, upon checking, we have found some discrepancies and would request you to make the following amendments: 1)The place of expiry should be in China instead of Melbourne. 2)The amount both in figures and in words should respectively be US$150000 and Say US Dollars One Hundred And Fifty Thousand
9、 Only. 3)Transshipment should be allowed. 4)Delete insurance clause. 5)The specifications should be tins of 450 grams instead of 500 grams. 6)As per contract No. SP5666 instead of Sp2316. Please make amendments as soon as possible so as to enable us to arrange shipment. Yours，(3)Dear Sirs, Thank you
10、 for your L/C No. 97425, but we regret to say that we have found some discrepancies. Please amend the L/C as follows: 1)“US$10000(Say US Dollars Ten Thousand Only)” should read “f10000(Say Pounds Sterling Ten Thousand Only).2)“Freight to collect” should read “freight prepaid.” 3)“Shipment from China
11、 port to Manchester, England” should read “Shipment from China port to Liverpool, England”. 4)“Partial shipments are allowed. Transshipment is prohibited.” Should read “Partial shipments are prohibited. Transshipment is allowed.” 5)“This credit expires on July 31, 2002” should read “This credit expi
12、res on August 15, 2002.” We are awaiting your early telex amendments. Yours根据合同条款审证并起草改证函【要点归纳】本类型试题涉及两个方面：一是通过审证找出应该修改之处；二是写一封英文信函提出具体改证要求。在外贸实际业务中，当外销员收到外商寄来的信用证时，应对照销售合同严格审查信用证的各项条款。（一） 审证审证应熟练掌握以下十个方面的要领：1、信用证的种类必须与合同规定一致。如合同规定用保兑的不可撤销的跟单信用证付款(Confirmed, irrevocable documentary credit)，则信用证应正确明示
13、。但应注意：UPS500（以下简称“惯例”）规定如果信用证未注明时可撤销的(revocable)，则视为不可撤销的。2、信用证的开证人和受益人(beneficiary)不能颠倒，不能错写为某个第三方；双方的名字应与合同完全一致；开证人一般为进口人，受益人一般为出口人。3、信用证中引述的合同号必须正确。4、信用证的金额绝对不能低于合同金额（注：信用证金额允许超过合同金额）；所用货币种类、金额大小写应与合同一致；如货物数量有5%溢短装的规定，则信用证金额也须注明 “5% more or less”。5、信用证所规定的即期付款或远期付款须与合同规定一致。若是远期付款，还应注意付款的具体期限是否一致。
14、6、信用证的装运期和有效期既要符合合同要求，又要注意两个日期的合理关系，信用证有效期一般应比装运期晚15天，这样才能保证装运后安全结汇。此外，还应特别注意信用证的到期起点，若规定在受益人所在国境外到期则不能接受，因为受益人难以确定单据寄到境外银行的时间。7、信用证所列货物的品名、规格、数量、单价、总值，以及佣金和折扣的规定等均须符合合同规定。8、审核运输条款与合同是否一致，是否合理。具体应注意以下三个方面：（1）装运港和目的港必须符合合同要求（但若信用证规定的港口范围大于合同要求，等于给了受益人更大选择余地，则不必修改，例如：合同规定的装运港/目的港分别是Shanghai和London，而信用
15、证规定为China Port 和European main port，则完全可以接受）；目的港在信用证中可能出现两次（一次是在运输条款中出现，另一次是在价格条款中出现），审证时应注意两者的一致。（2）注意分批装运和转船规定应符合合同要求，还应注意分批批数和转船地点、次数有无特别要求。（注：根据“惯例”规定，信用证若对分批和转运无明确要求，则视为允许。）（3）注意包装要求和唛头应与合同保持一致。9、信用证中规定的价格条款必须与合同要求一致（若信用证中漏掉该项条款，则须要求开证人补上）。10、投保险别和金额必须符合合同规定。具体应注意以下三个方面：（1）如信用证要求合同条款外的险别且不明确说明额外保费由开证人负担，则应要求其修改；（2）一般合同均规定投保金额为 “110% of Invoice value”，如超出此金额，信用证又未明确额外保费由开证人负担，也应修改；（3）如价格条件是FOB或CFR，信用证则不能要求受益人投保或提供保险单据。（二） 改证改证信函的正文一般包括三个层次的内容：1、说明收到了信用证并表示经审核发现有不符要求之处（最基本的要求是说明信用证号码）；2、信用证具体要修改的内容（最为重要）；3、信函的结尾（表达要求尽快修改的意愿即可）。改证函常用套语：1、
