一、审证资料 1．合同资料销售合同 SALES CONTRACT Contra

问题问答题

一、审证资料
1．合同资料

销售合同
SALES CONTRACT
Contract No. : RT09342
Date: Aug. 20, 2009
Signed at: TIANJIN
Sellers: TIANJIN TOOL IMPORT & EXPORT CO. , LTD Tel: 86 - 22 - 84896265
Address: 5, ZHOUGSHAN ROAD TIANJIN, CHINA Fax: 86-22-84896266
Buyers: MAMUT ENTERPRISESAV Tel: 34-24-4356-2453
Address: DONGASTER VIC 3108, BARCELONA, SPAIN Fax: 34-24-4536-2452
This contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under- mentioned goods according to the conditions stipulated below:

(1)货号、品名及规格

Name of Commodity and specifications

(2)数量

Quantity

(3)单价

Unit Price

(4)金额

Amount

HAND TOOLS

(1)9pe Extra Long Hex Key Set

(2) 8pe Double Offest Ring Spanner

(3) 12pe Double Offest Ring Spanner

(4) 12pc Combination Spanner

(5) 10pc Combination Spanner

AS PER PROFORMA IN-VOICE NO 20090829

DATED AUGUST 10, 2009

1200 SETS

1000 SETS

1200 SETS

FOB TIANJIN

USD 1.76

USD 3.10

USD 7.50

USD 3.55

USD 5.80

USD 2112.00

USD 3720.00

USD 7500.00

USD 4260.00

USD 6960.00

Total Amount

5800 SETS

USD 24552.00

(5) Packing: 8pc Double Offset Ring Spanner
Packed in 1 plastic carton of 16 sets each;
9pc Extra Long Hex Key Set, 12pc Combination Spanner, 10pc Combination Spanner
Packed in 1 plastic carton of 10 sets each;
12pc Double Offest Ring Spanner
Packed in 1 plastic carton of 8 sets each.
Packed in THREE 40’ CONTAINER
(6)Delivery From TIANJIN, CHINA to BARCELONA, SPAIN
(7) Shipping marks MAMUT
BARCELONA
C/NO. 1 - UP
(8) Time of Shipment: Latest Date Of Shipment Sept. 10, 2009
(9) Partial Shipment: Allowed
(10) Transshipment: Not Allowed
(11) Terms of Payment: By 100% Confirmed Irrevocable Letter of Credit to be available at 60 days after sight draft to be opened by the sellers.
L/C must mention this contract number L/C advised by BANK OF CHINA T1ANJ1N BRANCH. All banking Charges outside China( the mainland of China) are for account of Draw-ee.
(12) Arbitration: Any dispute arising from the execution of or in connection with contract shall be settled amicably through negotiation. In case no settlement can be reached through negotiation, the case shall then be submitted to China International Economic & Trade Arbitration Commision in Tianjin ( or in Beijing) for arbitration in accordance with its arbitration rules The arbitration award is final and binding upon both parties. The fee for arbitration shall be borne by losing party unless otherwise awarded.
The SellerThe Buyer
TIANJIN TOOL IMPORT & EXPORT CO. , LTD MAMUT ENTERPRISESAV
2．信用证资料
DOCUMENTARY CREDIT
SEQUENCE OF TOTAL * 27: 1/1
FORM OF DOC, CREDIT * 40A: REVOCABLE
DOC. CREDIT NUMBER * 20: 06423
DATE OF ISSUE31 C: 090902
DATE AND PLACE OF EXPIRY 31 D: DATE 090931 PLACE CHINA
APPLICANT * 50: MAMUT ENTERPRISESAV
DONGASTER VIC 3108
BARCELONA, SPAIN
ISSUING BANK 52A: CREDIT ANDORRA
ANDORRA LA VELLA, ANODRRA
BENEFICIARY * 59: TIANJIN TOOL IMPORT & EXPORT CO. , LTD
5, ZHONGSHAN ROAD
TIANJIN, CHINA
AMOUNT* 32B: CURRENCY EUR AMOUNT 24552.00
AVAILABLE WTTH/BY * 41D: ANY BANK IN CHINA
BY NEGOTIATION
DRAFTS AT… 42C: AT SIGHT
DRAWEE42A: CREDIT ANDORRA
ANDORRA LA VELLA, ANDORRA
PARTIAL SHIPMENTS 43P: NOT ALLOWED
TRANSSHIPMENT43T: ALLOWED
LOADING ON BOARD 44A: TIANJIN
FOR TRANSPORTATION TO44B: BARCELONA (SPAIN)
LATEST DATE OF SHIPMENT 44C: 090910
DESCRIPT OF GOODS 45A: HAND TOOLS
AS PER PROFORMA INVOICE NO 20090839
DATED AUGUST 10, 2009
FOB BARCELONA
AND 4 COPIES.
+ PACKING LIST, 1 ORIGINAL AND 4 COPIES.
+ CERTIFICATE OF ORIGIN GSP CHINA FORM
A, ISSUED BY THE CHAMBER OF COMMERCE
OF OTHER AUTHORITY DULY ENTITLED FOR
THIS PURPOSE.
+ FULL SET OF B/L, (2 ORIGINAL AND 5
COPIES) CLEAN ON BOARD, MARKED
"FREIGHT COLLECT", CONSIGNED TO: MAM-
UT ENTERPRISESAV, DONGASTER VIC 3108
BARCELONA, SPAIN, TEL + 376 823 323 FAX +
376860914-860807, NOTIFY: BLUE WATER
SHIPPING ESPANA, ER2NA, A , 08003 BARCE-
LONA (SPAIN)TEL 34 93295 4848, FAX 34 93
268 16 81.
CHARGES 71B: ALL BANKING CHARGES OUTSIDE SPAIN
ARE FOR ACCOUNT OF BENEFICIARY.
PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN
15 DAYS AFIER THE DATE OF SHIPMENT
BUT WITHIN THE VALIDITY OF THE CRED-
IT.
二、审证要求
1. ____________________________________
2. ____________________________________
3. ____________________________________
4. ____________________________________
5. ____________________________________
6. ____________________________________
7. ____________________________________

答案

参考答案：

解析：本题主要考察受益人根据合同和《UCP600》条款对信用证的审核。经审核，信用证存在以下问题：信用证的性质和种类有误，应将“REVOCABLE”修改为“IRREVOCABLE”，并在后面添加“CONFIRMED”。在国际贸易中，如果信用证没有特别规定，信用证一般都是不可撤销的。本题中，合同规定是不可撤销(IRREVOCABLE)信用证，而信用证却规定为可撤销(REVOCABLE)，明显与合同要求不一致，应该进行修改；《UCP600》规定，信用证没有注明“CONFIRMED”字样，则该信用证为不保兑信用证，本题中，合同规定是保兑信用证，敝应在信用证性质栏添加“CONFIRMED”以表示为保兑信用证。