可转让信用证范例二（一）案例背景信用证类型：假远期自由议付可转让信用证适用：UCP600开证行：INDUSTRIAL BANK OF KOREA，SEOUL(SWIFT：IBKOKRSEXXX)通知行：CHINA MINSHENG BANKING CORP LTD．SHANGHAI BRANCH(SWIFT：MSBCCNBJ002) 转让行：CHINA MINSHENG BANKING CORP LTD．SHANGHAI BRANCH(SWIFT：MSBCCNBJ002) 转让证通知行：BANK OF CHINA SUZHOU BRANCH(SWIF'Y：BKCHCNBJX95B)申请人：SOUL LEE CO．，LTD．第一受益人：SHANGHAI ABC FASHION CO．．LTD．第二受益人：SUZHOU GARMENTS CO．．LTD．有效地：CHINA（二）案情简介中国民生银行上海分行于2007年8月23口向上海ABC服装公司通知了一笔假远期自由议付可转让信用证。

该证由INDUSTRIAL BANK OF KOREA，SEOUL开出，金额；64202．40美元。

开证申请人是SOUL LEE CO．，LTD。

上海ABC服装公司收到信用证后，于2007年9月12日要求民生银行将此信用证分转让给供货商苏州服装公司，转让证的通知行为中国银行苏州分行，金额为USD50365．1l。

2007年9月17日，第二受益人苏州服装公司备齐全套出口单据寄交中国银行苏州分行审核。

中国银行苏州分行审单后认为单据无不符点，遂向转让行寄单。

2007年9月18日，中国民生银行上海分行收到来单，通知第一受益人上海ABC、目装公司更换汇票和发票，并向开证行寄单索汇。

开证行收到中国民生银行上海分行寄来的单据后，依据信用证审核单据，认为该交单为相符交单，并支付了款项。

10月8日，中国民生银行上海分行收到开证行支付的该信用证项下的货款USD64152．40，该行首先按照中国银行苏州分行交单面函上的付款指示，扣除费用之后将USD50 115．11划入交单行账户，再将剩余的差价USD 13837．29划人上海ABC服装公司账户。

（三）流程详解上海ABC服装公司收到如下信用证：Sender IBKOKRSE x x xReceiver MSBCCNBJO0227 : Sequence of Total1/140A : Form of Documentary CreditIRREVOCABLE TRANSFERABLE20: Documentary Credit NumberM0449708NU0009631C: Date of Issue07082140E: Applicable RulesLATEST VERSIONID: Date and Place of Expiry071005 IN YOUR COUNTRY50: ApplicantSOUL LEE CO. , LTD.3F, 412 - 8, GIL - DONG, GANGDONG – GU S0UL, KOREA59: Beneficiary - Name & AddressSHANGHAI ABC FASHION CO. ,LTD.32B:Currency Code, AmountCURRENCY : USD (US DOLLAR)USD 64202.4039A:Percentage Credit Amt Tolerance03/0341D:Available With... By... -Name & AddrANY BANKBY NEGOTIATION41C: Drafts at...AT 90 DAYS AFFER SIGHT42D: Drawee - Name & AddressINDUSTRIAL BANK OF KOREA (HEAD OFFICE SEOUL) SEOUL43P:PARTIAL ShipmentsALLOWED43T : TranshipmentPROHIBITED44E : Port of Loading/Airport of Dep.CHINESE PORT44F: Port of Discharge/Airport of DestINCHON KOREA 44C: Latest Date of Shipment07092045A: Description of Goods &/or ServicesCOUNTRY OF.ORIGIN : CHINAFOB CHINESE PORTSTYLE NO. Q'TY U/PRICE AMOUNTNQD - SH8O9M1 2324PCS USD 5.50 USD 12782.O0NQD –SH902MI 384PCS USD 5.50 USD 2112.00NQD - SH931M1 3974PCS USD 6.20 USD 24638.80NQD -SH905M1 4328PCS USD 5.70 USD 24669.60TOTAL 11010PCS USD 64202, 4046A : Documents Required:+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF INDUSTRIALBANK OF KOREA MARKED "FREIGHT COLLET" AND NOTIFY.DEF CO. ,LTD. + PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN IN DUPLICATE 47A: Additional Conditions+ A DISCREPANCY FEE OF USD 80, 00 (OR EQUIVALENT) SHOULD BE DEDUCTED FROM THEPROCEEDS, IF DOCUMENTS ARE PRESENTED WITH ANY DISCREPANCY.+ DRAFT DRAWN UNDER THIS CREDIT MUST BE ENDORSED AND CONTAIN THE CLAUSE, DRAWNUNDER INDUSTRIAL BANK OF KOREA, SEOUL, LETIER OF CREDIT NO. M0449708NU00096 DATED20070821+ THIS L/C IS TRANSFERABLE THROUGH ADVISING BANK ONLY. TRANSFER MADE UNDER THISCREDIT MUST BE ADVISED TO US BY THE TRANSFER BANK AT THE TIME OF TRANSFER +3PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE71B: ChargesALL BANKING COMMISSIONS AND CHARGES OUTSIDE KOREA ARE FOR ACCOUNT OFBENEFICIARY48: Period for PresentationDOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENTBUT WITHIN THE VALIDITY OF THIS CREDIT.49 : Confirmation InstructionsWITHOUT78: Instr to Payg/Accptg/Negotg Bank+ ALL DOCUMENTS MUST BE FORWARDED DIRECTLY TO US (ADDRESS TO:INDUSTRIAL BANK OF KOREA (HEAD OFFICE SEOUL), 50, ULCHIRO 2 - GA,CHUNG-GU, SEOUL, KOREA) IN ONE LOT BY COURIER SERVICE.+ USANCE BILLS DRAWN HEREUNDER ARE TO BE NEGOTIATED AT SIGHT BASIS. ACCEPTANCE COMMISSIONS AND DISCOUNT CHARGES ARE FOR BUYER'S ACCOUNT.+UPON RECEIPT OF DOCUMENTS AND DRAFTS IN COMPLIANCE WITH TERMS ANDCONDITIONS OF THIS CREDIT, WE SHALL REMIT THE PROCEEDS TO YOU IN ACCORDANCEWITH YOUR INSTRUCTIONS.中国民生银行转让信用证电文如下-------------------------------------------------------------------------------* FIN/Session/ISN : FO1 . SS. . SEQ..* Own Address : MSBCCNBJAO02* Input Message Type : 720 Transfer of a Documentary Credit* Sent to : BKCHCNBJX95BPriority/Obsol. Period : Normal/lO0 Minutes------------------------------------------------------------------------------27/Sequence of Total1/140B/Form of Documentary CreditIRREVOCABLEWITHOUT OUR CONFIRMATION20/Transferring Bank's Reference0207TL0700003421/Documentary Credit NumberM0449708NU0009631C/Date of Issue07082140E/Applicable RulesUCP LATEST VERSION311)/Date and Place of Expiry070928 IN YOUR COUNTRY52A/Issuing bank of the Original D/CIBKOKRSE59/First BeneficiarySHANGHAI ABC FASHION CO. , LTD.9/Second BeneficiarySUZHOU GARMENTS CO. , LTD.32B/Currency Code, AmountUSD50365, 1139A/Percentage Credit Amount Tolerance03/0341D/Available With... By...ANY BANKBY NEGOTIATION41C/Drafts at...AT 90 DAYS AFTER SIGHT42D/DRAWEEINDUSTRIAL BANK OF KOREA (HEAD OFFICE SEOUL) SEOUL43P/Partial ShipmentsALLOWED43T/TransshipmentPROHIBITED44E/Port of loadingCHINESE PORT44F/Port of dischargeINCHON KOREA44C/Latest Date of Shipment07092045A/Description of Goods and/or ServicesCOUNTRY OF ORIGIN : CHINAFOB CHINESE PORTSTYLE No. Q'TY U/PRICE AMOUNTNQD-SHS09M1 2324PCS USD 4, 44 USD 10318, 56NQD-SH902M1 384PCS USD 4, 44 USD 1704, 96NQD - SH931M1 3974PCS USD 4, 65 USD 18479, 10NQD - SH905M1 4328PCS USD 4, 5893 USD 19862, 49TOTAL 11010PCS USD 50365, 1146A/Documents Required+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF INDUSTRIAL BANK OF KOREA MARKED “FREIGHT COLLECT”AND NOTIFY DEF CO., LTD.+ PACKING LIST IN TRIPLICATE+ CERTIFICATE OF ORIGIN IN DUPLICATE47A/Additional Conditions+ DRAFT DRAWN UNDER THIS CREDIT MUST BE ENDORSED AND CONTAIN THE CLAUSE, DRAWN UNDERINDUSTRIAL BANK OF KOREA, SEOUL, LETIER 0F CREDIT NO. M0449708NU00096 DATED20070821.+ 3PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE.SPECIAL INSTRUCTIONS TO THE PRESENTING BANK/TRANSFEREE:+ A USD 80 FEE PLUS ALL RELATIVE CABLE CHGS WILL BE DEDUCTED FROM THE REIMBURSEMENTCLAIM FOR EACH PRESENTATION OF DISCREPANT DOCS UNDER THIS TRANSFERRED CREDIT. + DOCS UNDER THIS CREDIT SHOULD BE SENT TO CHINA MINSHENG BANKING CORP. , LTD,SHANGHAI BR. RM216. NO, 48 WEIHAI ROAD SHANGHAI 200003 CHINA IN ONE LOT INDICATINGOUR TRANSFERRING REF.No. 0207TL07000034 ON THE COVERING SCHEDULE FORSUBSTITUTE THE TRANSFEREE'S DOCS.+ PAYMENT UNDER THIS CREDIT TO BE EFFECTED TO TRANSFEREE ONLY AFTERRECEIPT OF THE PROCEEDS BY TRANSFERRING BANK FROM THE ORIGINAL ISSUING BANK.+ FIRST BENEFICIARY RESERVE THE RIGHT TO ALLOW US TO ADVISE AMENDMENTS UNDERTHIS CREDIT TO SECOND BENEFICIARY.+ OUR BANK'S CHARGES ARE FOR ACCOUNT OF SECOND BENEFICIARY.+ BANKING CHARGES OUT SIDE CHINA ARE FOR ACCOUNT OF SECOND BENEFICIARY.+ WITHOUT ANY RESPONSIBILITY OR ENGAGEMENT ON OUR PART AND AT THE REQUEST OFFIRST BENEFICIARY, WE HAVE TODAY TRANSFERRED THE ABOVE IRREVOCABLE DOCUMENTARYCREDIT.71 B/ChargesSEE 47A48/Period for PresentationDOCUMENTS TO BE PRESENTED WITHIN 8 DAYS AFTER THE DATE OF SHIPMENT BUT WITHINTHE VALIDITY OF THIS CREDIT49/Confirmation InstructionsWITHOUT78/Instructions to the Paying/Accepting/Negotiating Bank+ USANCE BILLS DRAWN HEREUNDER ARE TO BE NEGOTIATED AT SIGHT BASIS. ACCEPTANCE COMMISSIONS AND DISCOUNT CHARGES ARE FOR BUYER'S ACCOUNT.按原始信用证的要求，民生银行将该证转让事宜电告开证行-------------------------------------------------------------------------------* FIN/Sessio/ISN : FO1 . SS. . SEQ.* Own Address :MSBCCNBJA002* Input Message Type : 799 Free FoRMAT*Sent to :IBKOKRSEx x x xPriority/Obsol. Period : NoRMAL 1/100 Minutes-------------------------------------------------------------------------------20 / + Transaction Reference Number0207TL070003421 /Related ReferenceM0449708NU0009679/DESCRIPTION RELATED MESSAGETRANSFER ADVICEATTN : LC DEPT,RE YR LC No. M09708NU00096WITHOUT ANY RESPONSIBILITY OR ENGAGEMENT ON OUR PART AND AT THE REQUEST OF FIRST BENEFICIARY, WE HAVE TODAY TRANSFERRED THE ABOVE IRREVOCABLE DOCUMENTARY CREDIT.中国民生银行收到中国银行苏州分行交来的面函和单据DOCUMENTARY REMITTANCENO.:58888888 DATE:2007-9-17DEAR SIRS,WE ENCLOSE THE FOLLOWING DOCUMENTS NEGOTIATED BY US.CREDIT NO.MO44970GNUD0096ISSUED BY INDUSTRIAL BANK OF KOREA SEOULBENE SUZHOU GARMENTS CO.LTD.BENE’S REF 0047234TENOR:AT SIGHTDOCUMENTSMERCIAL INVOICE 2/22.B/L 3/33.PACKING LIST 2/24.C/O 2/25.DRAFT 2/2BANK OF CHINABill of ExchangeNo. 00472. 3.4 Date: 20070914Exchange for USD 50 365.11At 90 DAYS AFTER SIGHT of this FIRST of Exchange ( Second of Exchange being unpaid)Pay to order of BANK OF CHINA SUZHOU BRANCHThe sum of U.S. DOLLARS FIFTY THOUSAND THREE HUNDRED SIXTY FIVE AND CENTS ELEVEN ONLY.Drawn under L/C No. M0449708NU00096 Date 070821Issued by INDUSTRIAL BANK OF KOREA ( HEAD OFFICE SEOUL) SEOULValue received and charge the same amount toTo: INDUSTRIAL BANK OF KOREA( HEAl)OFFICE SEOUL) SEOULFor and on behalf ofSUZHOU GARMENTS C0., LTD----------------------------------------------------------------------------------------------------------------------SUZHOU GARMENTS CO. , LTD.INVOICEINVOICE No. 00472. 3.4 Date : SEP 14 2007MESSRS SHANGHAI ABC FASHION CO. , LTD.L/C No. : M0449708NU00096 DATED AUG 21, 2007ISSUED BY INDUSTRIAL BANK OF KOREA (HEAD OFFICE SEOUL) SEOULMARKS & NOS.N/MGARMENTSFOB SHANGHAISTYLE No. Q'rY U/PRICE AMOUNTNQD - SH809M1 2 324PCS USD 4. 44 USD 10 318.56NQD - SHg02M1 384PCS USD 4. 44 USD 1 704. 96NQD - SH931MI 3 974PCS USD 4. 65 USD 18 479. 10NQD - SI'Lg05M1 4 328PCS USD 4. 5893 USD 19 862. 49TOTAL 11 010PCS USD 50 365. 11SUZHOU GARMENTS CO. , LTD.中国民生银行通知上海ABC公司更换汇票和发票如下Bill of ExchangeNo. ABC0701 Date: 20070919 Exchange for USD 64 202. 40At 90 DAYS AFTER SIGHT of this FIRST of Exchange (Second of Exchange being unpaid) Pay to order of CHINA MINSHENG BANKING CORP LTD SHANGHAI BRThe sum of U.S. DOLLARS SIXTY FOUR THOUSAND TWO HUNDRED TWO AND CENTS FORTY ONLY. Drawn under L/C No. MO449708NU00096 Date 070821Issued by INDUSTRIAL BANK OF KOREA ( HEAD OFFICE SEOUL) SEOULVaLue received and charge the same amount toTo: INDUSTRIAL BANK OF KOREA (HEADOFFICE SEOUL) SEOULFor and on behalf ofSHANGHAI ABC FASHION CO.,LTDSHANGHAI ABC FASHION CO., LTDINVOICEINVOICE No. ABC0701 Date: SEP 19 2007TO: SOUL LEE CO. , LTD.3F, 412 -8, GIL - DONG, GANGDONG - GUSEOUL, KOREAL/C No. : M0449708NU00096 DATED AUG 21, 2007ISSUED BY INDUSTRIAL BANK OF KOREA (HEAD OFFICE SEOUL) SEOULMARKS & NOS.N/MGARMENTSCOUNTRY OF ORIGIN : CHINAFOB CHINESE PORTSTYLE No. Q'TY U/PRICE AMOUNTNQD - SHS09M1 2 324PCS USD 5.50 USD 12 782.00NQD - SH902M1 384PCS USD 5.50 USD 2 112.00NQD - SH931M1 3 974PCS USD 6.20 USD 24 638. 80NQD - SH905M1 4 328PCS USD 5.70 USD 24 669.60TOTAL 11 010PCS USD 64 202. 40SHANGHAI ABC FASHION CO. , LTD.中国民生银行将上海ABC服装公司的汇票与发票，连同苏州服装公司递交的装箱单、产地证、海运提单寄开证行，索汇USD 64202．40。