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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(FujianGongpingl/ECo.,Ltd.)与英国KevinFootwearInc签订了一份雪地靴的出口合同，具体内容如下：SALESCONTRACTNO.:GP1699DATE:Apr.20,2016THESELLER:FujianGongpingI/ECo.,Ltd.THEBUYER:KevinFootwea
2、rInc.No.5RenminRd.,FuzhouNo.1CatRd.,LondonChinaU.K.ThisContractismadebyandbetweentheBuyerandSeller,wherebytheBuyeragreestobuyandtheSelleragreestoselltheunder-mentionedcommodityaccordingtothetermsandconditionsstipulatedbelow:Commodity&specificationQuantityUnitpriceAm
3、ountPacBootsArticleno.5001Articleno.5002Asperorderno.8778C4800pairs4800pairsFRLondon,U.K.asperINC(USD15.60/pairUSD14.80/pair?DTERMS'2010USD74880.00USD71040.00TOTAL9600pairsUSD145920.00TOTALCONTRACTVALUE:SAYU.S.DOLLARSONEHUNDREDANDFORTYFIVETHOUSANDNINEHUNDREDANDTWENT
4、YONLY.PACKING:6pairs/cartonPORTOFLOADINGANDDESTINATIONFromXiamen,ChinatoLondon,U.K.TIMEOFSHIPMENT:(1)2400pairsofArticleno.5001and2400pairsofArticleno.5002shippedinJul.2016(2)2400pairsofArticleno.5001and2400pairsofArticleno.5002shippedinAug.2016INSURANCE:Coveredbythe
5、buyer.PAYMENT:30%ofcontractvaluepaidbyT/Twithin15daysafterthecontractdate;TheremainingpaidbyLetterofCreditatsight.DOCUMENTS:+SignedInvoiceinquadruplicate.madeouttoorder+FullsetofcleanonboardoceanBillofLadingmarked“freightprepaidofissuingbankblankendorsednotifyingthe
6、applicant.+PackingListinquadruplicate.+CertificateofOriginCertifiedbyChamberofCommerceorCCPIT.+Shippingadviceshowingthenameofthecarryingvessel,dateofshipment,marks,quantity,netweightandgrossweightoftheshipmenttoapplicantwithin1dayafterthedateofBillofLading.OTHERCLAU
7、SE:(1)Transshipmentisallowed.(2)1setshippingsamplewillbesenttothebuyerbeforeshipment.Inwitnessthereof,thiss/cissignedbybothpartiesintwooriginalcopies,eachpartyholdsonecopy.Signedby:THESELLER:THEBUYER:FujianGongpingI/ECo.,Ltd.KevinFootwearInc.王宫平KEVINSMITH2016年4月29日，
8、福建宫平进出口有限公司收到英国KevinFootwearInc.电汇过来的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KevinFootwearInc.已经通过中国银行伦敦分行(BankofChina，London)开来信用证。信用证
