保兑LC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22日，宁波的长城贸易有限公司与芬兰的F.T.C CO.签订了一份体恤衫的出口合同，具体内容如下：
SALES CONTRACT
SELLERS: GREAT W ALL TRADING CO.，LTD CONTACT NO.:GW2016X06 ADDRESS: RM201, HUASHENG BUILDING, DATE: APR.22, 2016 NINGBO, P.R.CHINA SIGNED A T: NINGBO BUYERS: F.T.C CO.
ADDRESS: AKEDSANTERINK AUTOP P.O.BOX 9, FINLAND.
THIS SALES CONTRACT IS MADE BY AND BETWEEN THE SELLERS AND THE BUYERS, WHEREBY THE SELLERS AGREE TO SELL AND THE BUYERS AGREE TO BUY THE UNDER-MENTIONED GOODS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW:
PACKING: CARTON
DELIVERY FROM: NINGBO TO HELSINKI
SHIPPING MARKS: N/M
TIME OF SHIPMENT: WITHIN 30 DAYS AFTER RECEIPT OF L/C, ALLOWING
TRANSSHIPMENT AND PARTIAL SHIPMENT.
PAYMENT: BY 100% CONFIRMED IRREVOCABLE LETTER OF CREDIT IN FA VOR OF THE SELLERS TO BE A V AILABLE BY SIGHT DRAFT TO BE OPENED AND
TO REACH CHINA BEFORE MAY 1, 2016 AND TO REMAIN V ALID FOR
NEGOTIATION IN CHINA UNTIL THE 15TH DAYS AFTER THE FORESAID
TIME OF SHIPMENT. L/C MUST MENTION THIS CONTRACT NUMBER. L/C
ADVISED BY BANK OF CHINA, NINGBO BRANCH. ALL BANKING
CHARGES OUTSIDE CHINA (THE MAINLAND OF CHINA) ARE FOR
ACCOUNT OF THE DRAWEE.
INSURANCE: TO BE EFFECTED BY THE SELLERS FOR 110% OF FULL INVOICE V ALUE COVERING F.P.A. UP TO HELSINKI TO BE EFFECTED BY THE BUYERS. OTHER TERMS: OMITTED.
The Seller: GREAT W ALL TRADING CO., LTD The Buyer: F.T.C CORP
马丁ALICE 2016年4月28日，长城贸易有限公司收到收到中国银行宁波市分行国际业务部的信用证通知函，告知F.T.C CO.已经通过METTTA BANK LTD., FINLAND开来信用证。
信用证内容如下：
Issue of Documentary credit
ISSUING BANK : METTTA BANK LTD., FINLAND
DOC. CREDIT TYPE : REVOCABLE
CREDIT NUMBER : LRT9802457
DA TE OF ISSUE : 160428
EXPIRY : DA TE 160516 PLACE FINLAND
APPLICANT : F.I.C. CO.
AKEKSANTERINK AUTO P.O.BOX 9, FINLAND BENEFICIARY : GREAT WALL TRADING CO. LTD
RM201, HUASHENG BUILDING NINGBO, P.R.CHINA AMOUNT : USD3648.00
SAY U.S.DOLLARS THIRTY SIX THOUSAND FOUR HUNDRED
AND EIGHT ONL Y.
A V AILABLE WITH/BY : ANY BANK IN ADVISING COUNTRY
BY NEGOTIATION
DRAFT AT : DRAFTS AT 20 DAYS’ SIGHT FOR FULL INVOICE V ALUE PARTIAL SHIPMENTS : NOT ALLOWED
TRANSSHIPMENT : ALLOWED
LOADING IN CHARGE : NINGBO, CHINA
FOR TRANSPORT TO : HELSINKI, FINLAND
SHIPMENT PERIOD : AT THE LATEST MAY 30, 2016
DESCRIP. OF GOODS : 960 PCS OF T-SHIRT. USD6.80 PER PC AS PER SALES
CONTRACT GW2016M06 DD22.4.2016. CIF HESINKI, FINLAND
AS PER INCOTERMS® 2010 .
DOCUMENTS REQUIRED :
* COMMERCIAL INVOICE 1 SIGNED ORIGINAL AND 5 COPIES
* PACKING LIST IN 2 COPIES
* FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING,
MADE OUT TO ORDER, MARKED “FREIGHT PREPAID”AND
NOTIFY APPLICANT (AS INDICATE ABOVE)
* CERTIFICATE OF ORIGIN
* INSURANCE POLICY/CERTIFICATE COVERING ALL RISKS
AND W AR RISKS OF PICC. INCLUDING WREHOUSE TO
WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT
HELSINKI. FOR AT LEAST 120 PCT OF CIF V ALUE
* SHIPPING ADVICES MUST BE SENT TO APPLICANT WITH 2
DAYS AFTER SHIPMENT ADVISING NUMBER OF PACKAGE,
GROSS & NET WEIGHT, VESSEL NAME, BILL OF LADING NO.
AND DATE, CONTRACT NO., V ALUE
PRESENTATION PERIOD : 6 DAYS AFTER ISSUANCE DA TE OF SHIPPING DOCUMENT CONFIRMATION : WITHOUT
INSTRUCTIONS : THE NEGOTIATION BANK MUST FORW ARD THE DRAFTS AND
ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US
IN TWO CONSEQUTIVE LOTS, UPON RECEIPT OF THE
DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE
PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK. 【实训任务】
根据以上业务信息分别在“空白审证和改证业务处理单”完成以下2项工作任务：
任务1：根据GW2015X06外贸合同审核LRT9802457信用证，找出问题条款。
任务2：对LRT9802457信用证的问题条款提出修改意见。