进口信用证业务操作.docVIP

项目四 信用证业务实训 ----进口信用证业务操作 一、操作目标： 能够准确审核开证申请书填写的完整性、准确性及有效性。 能够根据开证申请书和条件，正确缮制信用证并准确审核信用证来证。 能够熟练进行信用证通知、保兑及修改的处理。 能够熟练进行信用证中议付、寄单索偿的处理。 二、实训项目： （一）进口信用证实训 浙江云行工艺有限公司从美国EFG TRADING CO., LTD公司进口价值为USD77495.79的工艺品制造设备2批，合同规定的价格条件为CIF HANG ZHOU，付款条件为见票后30天付款，结算方式为不可撤销跟单信用证（IRREVOCABLE DOCUMENTARY CREDIT）,受益人EFG公司按信用证的规定在装船期内将货物装船，并将全套清洁提单(N/N B/L, 3/3)，汇票一式2份，商业发票（INVOICE）一式3份，装箱单（P/L）一式3份，普惠制产地证（G.S.P FORM A）1份，全套保险单(INS./P, 2/2)于2007年5月15日提交CITIBANK N.A., NEW YORK，要求其支付信用证规定的货款。。 三、业务流程： 四、操作程序： 进口商申请 开证行受理 开证行开立信用证 修改信用证（客户申请提货担保） 开证行审核来单 开证行付款或承兑（拒绝付款或承兑） 信用证注销、撤销及归档 客户申请 客户提交货物进口相关材料：进出口合同及进出口许可证；付汇备案表；购汇申请书；工商营业执照；公司法人代表印鉴；并填写开证申请书，开立帐户并缴纳开证保证金。 （二）银行受理审核： 开证行受理客户的开证申请，审核客户提交的开证资料及信用证开证申请书。 TO: BANK OF CHINA, ZHEJIANG BRANCH DATE : MAY 8, 2008 IRREVOCABLE DOCUMENTARY CREDIT APPLICATION Date and place of issue:MAY 10,2008 Date and place of expiryJULY 30,2008 IN COUNTRY OF BENEFICIARY BeneficiaryEFG Trading Co. LTD Meland Street No. 51， New York TEL: 8215888/8215688 Applicant:Yunhang Arts and Crafts Co. Ltd Changqin Rd 55，Hangzhou China TELAdvising Bank:?CITIBANK N.A. N.Y. Amount: USD77,495.79SAY: U.S.DOLLARS SEVENTY SEVEN THOUSAND FOUR HUNDRED NINETY FIVE AND CENTS SEVENTY NINE Partial shipments( ) allowed(× ) not allowed Transshipment( ) allowed(× ) not allowed Credit available with ANY BANK:( ) by payment at sight( ) by deferred payment ( ) by acceptance of drafts at: ( × ) by negotiationagainst the documents detailed herein? ( × ) and of your drafts at sight for FULL invoice value drawn on us. Shipment from: NEW YORK, N.A.for transportation to: HANG ZHOU, DOUCUMENTS REQUIRED ( × ) Signed commercial invoice in 4 copies indicating L/C No. and Contract No.Full set of clean on board marine bills of lading made out to order, endorsed in blank and marked FREIGHT AID.( × ) Insurance policy or certificate in duplicate blank endorsed, for 110 per. of the CIF value showing claims payable at destination in the s