出口押匯實務

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1 信用狀實務 SWIFT 信用狀環球銀行財務通信協會 (Society for Worldwide Interbank Financial Telecommunication.SWIFT), 總部設於比利時首都 - 布魯賽爾, 美國亞特蘭大與荷蘭鹿特丹分別設有國際作業中心 (operation center) 經由此一系統可使全世界各國金融機構透過標準化電文格式從事資金調撥及清算收發信用狀交易確認和對帳及傳遞訊息等資訊, 可加速及簡化全世界銀行間匯款服務作業, 提升效率, 降低成本 Format Specifications MT700 Issue of a Documentary Credit M/O Tag Field Name Content/Options M 27 Sequence of Total 1n/1n M 40A Form of Documentary Credit 24x M 40E Applicable Rules 35x M 20 Documentary Credit Number 16x O 23 Reference to Pre-Advice 16x O 31C Date of Issue 6n M 31D Date and place of Expiry 6n29x O 51a Applicant Bank A or D M 50 Applicant 4*35x M 59 Beneficiary 4*35x M 32B Currency Code, Amount 3a15number O 39A Percentage Credit Amount Tolerance 2n/2n O 39B Maximum Credit Amount 13x O 39C Additional Amounts Covered 4*35x M 41a Available With..By.. A or D O 42C Drafts at 3*35x O 42a Drawee A or D O 42M Mixed payment Details 4*35x 1

2 O 42P Deferred payment Details 4*35x O 43P Partial Shipments 1*35x O 43T Transshipment 1*35x O 44A Loading on Board/Dispatch/Taking in Charge 1*65x at/from O 44B For Transportation to 1*65x O 44C Latest Date of Shipment 6n O 44D Shipment Period 6*65x O 44E Port of Loading 1*65x O 44F Port of Discharge 1*65x O 45A Description of Goods and/or Services 50*65x O 46A Documents Required 50*65x O 47A Additional Conditions 50*65x O 71B Charges 6*35x O 48 Period of Presentation 4*35x M 49 Confirmation Instruction 7x O 53a Reimbursing Bank A or D O 78 Instructions to the 12*65x paying/accepting/negotiating Bank O 57a Advise Through Bank A,BorD O 72 Sender to Receiver Information 6*35x M=Mandatory O=Optional MT701 Issue of a Documentary Credit M/O Tag Field Name Content/Options M 27 Sequence of Total 1n/1n M 20 Documentary Credit Number 16x O 45B Description of Goods and /or Services 50*65x O 46B DocumentsRequired 50*65x 2

3 O 47B Additional Conditions 50*65x Swift 1: 顧客匯款用電文 Swift 2: 銀行資金調撥和清算用電文 Swift 3: 銀行間外匯買賣和存放款電文 Swift 4: 光票及單據托收用電文 Swift 5: 國際債券金融性資產交易電文 Swift 6: 國際聯合貸款業務相關電文 Swift 7: 信用狀開發修改通知等電文 Swift 8: 旅行支票業務相關電文 Swift Swift 9: 帳務之借貸通知和對帳用電文 Instance Type and Transmission Original received from SWIFT Priority : Normal Message Output Reference : BKTWTWTP Correspondent Input Reference : BOFAUS6S /06/05 17:14: Message Header Swift Output : MT 700 Issue of a Documentary Credit Sender : BOFAUS6S136 BANK OF AMERICA N.A. SAN FRANCISCO,CA.USA Receiver : BKTWTWTP010 BANK OF TAIWAN TAICHUNG, TW, Message Text : Sequence of Total MT700(1/4), MT701(2/4.3/4,4/4) 1/1 40A : Form of Documentary Credit (UCP600 第 2 38 條 ) IRREVOCABLE TRANSFERABLE 40E:Applicable Rules (UCP600 新增此欄位 ) UCPURR LATEST VERSION 20 : Documentary credit Number 8A C:date of issue 為開發日 ) ( 此欄位未出現, 以電文發送日 31D : Date and Place of Expiry AT BENEFICIARY S COUNTRY ( 要注意地點為 AT ISSUING 50 : Applicant BANK S COUNTER) BONNY INTERNATIONAL, INC. POTRERO DESIGN CENTER 680, THE EIGHTH STREET SAN FRANCISCO, 3

4 CA USA. 59 : Beneficiary MIKEYU TRADING CO., LTD. NO.52 TA-TUN 18TH ST,NAN-TUEN DIS. TAICHUNG, TAIWAN 32B : Currency Code Amount Currency : USD (US DOLLAR) Amount : #100000, 00# 39A:Pos/Neg. Tol.(%) (39B:NOT EXCEEDING, 10/10 39C:SUBURBS COST AND FREIGHT) 41D : Available With By -Name/Addr WITH ADVISING BANK (BY DEF PAYMENT,BY MIXED PAYMENT, BY PAYMENT 42C : Draft at BY ACCEPTANCE,BY NEGOTIATION) SIGHT 42D : Drawee-Name and Address (UCP600 第 6 條 ) BOFAUS6S136 BANK OF AMERICA N.A. SAN FRANCISCO,CA.USA 43P : Partial Shipments (UCP600 第 31 條 ) ALLOWED 43T : Transshipment (UCP600 第 19 至 24 條 ) ALLOWED 44A : On Board/Disp/Taking Charge (UCP600 第 19 至 25 條 ) ANY TAIWAN PORT 44B : For Transportation to (UCP600 第 19 至 25 條 ) SAN FRANCISCO, USA 44C : Latest Date of Shipment.(UCP600 第 29 條 ) A : Descp of Goods and/or Services (UCP600 第條 ) CIF, SAN FRANCISCO 10,000 PCS OF UMBRELLAS AS PER SPECIFICATIONS IN BONNY S P.O.NO.A A : Documents Required +SIGNED COMMERCIAL INVOICE IN 6 FOLDS INDICATING THIS LC NUMBER. (UCP600 第 18 條 ) +FULL SET OF ORIGINAL CLEAN ON BOARD NEGOTIABLE PLUS 3 COPIES NON NEGOTIABLE B/L MADE OUT TO ORDER OF BANK OF 4

5 AMERICA N.A.SAN FRANCISCO MARKED FREIGHT PREPAID AND NOTIFY THE APPLICANT AS FIELD 50. (UCP600 第 19 至 27 條 ) +INSURANCE POLICY IN 2 ORIGINAL CIF VALUE OF GOODS PLUS 10% COVERING ICC(A),CLAIMS PAYABLE AT SAN FRANCISCO. (UCP600 第 28 條 ) +ORIGINAL CERTIFICATE OF INSPECTION ISSUED BY APPLICANT AND SIGNED BY MR.WART INDICATING THAT UMBRELLAS WERE IN ACCORDANCE WITH PROVIDED SPECIFICATIONS AND THAT THEY PASSED BUYER S REQUIRED TESTS AND STANDARD. +PACKING/WEIGHT LIST IN 6 FOLD (Neutral packing list 作法不同 ) 47A : Additional Conditions +BENEFICIARY S INVOICE SHOULD BE LEGALIZED BY TAICHUNG CHAMBER OF COMMERCE. +DELIVERY ALLOWANCE MORE OR LESS 10 PCT IN TOTAL QUANTITY AND AMOUNT. +THIS CREDIT IS TRANSFERABLE BY THE ADVISING BANK, ADVICE OF ANY TRANSFER OF THIS CREDIT MUST BE PROMPTLY COMMUNICATED TO US BY THE BANK EFFECTING THE TRANSFER. + ONE COMPLETE SET SHIPPING DOCS,INCLUDING ONE NON NEGOTIABLE BILL OF LADING SHUD BE SENT DIRECTLY TO APPLICANT + A DISCREPANCY FEE OF USD80.00 WILL BE DEDUCTED FROM PROCEEDS FOR EACH SET OF DOCUMENTS PRESENTED WITH DISCREPANCIES. 71B : Charges ALL BANKING CHARGES RELATIVE TO THIS CREDIT OUTSIDE UNITED STATES SHALL BE FOR THE ACCOUNT OF THE BENEFICIARY. 48 : Period for Presentation DOCUMENTS TO BE PRESENTED WITHIN (UCP600 第條 ) 14 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF CREDIT. 49 : Confirmation Instructions (UCP600 第 8 33 條 ) WITHOUT 53A:Reimbursing Bank (UCP600 第 13 條 ) BOFAUS3N 5

6 BANK OF AMERICA,N.A.NEW YORK 78 : Instrucs to Pay/Accpt/Negot Bank +DOCUMENTS MUST BE FORWARDED TO US IN ONE LOT BY COURIER (UCP600 第 35 條 ) +THE NEGOTIATING BANK IS AUTHORIZED TO DRAW AT SIGHT AGAINST THEIR CERTIFICATE CERTIFYING THAT ALL TERMS AND CONDITIONS OF THIS CREDIT HAVE BEEN COMPLIED WITH ON REIMBURSING BANK AFTER 3(THREE) WORKING DAYS BY SWIFT ADVICE TO US INDICATING THE AMOUNT CLAIMED AND VALUE DATE. (UCP600 第 35 條 ) 72:SEND TO REC. INFO +THIS CREDIT IS OPERATIVE AND NO (UCP600 第 11 條 ) DETAILS TO FOLLOW. +PLS ADVISE OF THIS LC SUBJECT TO (UCP600 第 37 條 ) YOUR CHARGES. MAC : 1F028B27 CHK : 413FFAB

7 商業信用狀分析 ( 本題為填空題, 合計 20 分 ) Sender : CITI BANK TAIWAN LTD,TAIPEI, TAIWAN 17F, 87, SEC.5, NANKING EAST RD, TAIPEI 118, TAIWAN Receiver : MIZUHO CORPORATE BANK,LTD UCHISAIWAICHO, CHIYODA-KU TOKYO , JAPAN Message Text : Sequence of Total 1/1 40A : Form of Documentary Credit IRREVOCABLE TRANSFERABLE 40E:Applicable Rules UCP LATEST VERSION 20 : Documentary credit Number DQ MN C:date of issue D : Date and Place of Expiry AT ISSUING BANK S COUNTER 50 : Applicant CARNATION INTERNATIONAL CO.,LTD. NO.158,CHUNG HSIAO E.RD.,TAIPEI TAIWAN 59 : Beneficiary SPY ENTERPRISE CO.,LTD HIGASHI-SHIMBASHI MINATO-KU,TOKYO,JAPAN 32B : Currency Code Amount Currency : USD (US DOLLAR) Amount : #84000, 00# 41D : Available With By -Name/Addr WITH DBS BANK LTD.,TOKYO BY DEFERRED PAYMENT AT 30 DAYS AFTER B/L DATE 43P : Partial Shipments PROHIBITED 44E : PORT OF LODING ANY JAPANESE PORT 44F : PORT OF DISCHARGE KEELUNG 44C : Latest Date of Shipment 7

8 A : Descp of Goods and/or Services 5000 SETS OF STATIONERY 46A : Documents Required 1. SIGNED COMMERCIAL INVOICE IN 2 ORIGINAL AND 2 COPIES,BEARING COUNTRY OF ORIGIN: JAPAN 2. 2/3 SET OF ORIGINAL CLEAN ON BOARD OCEAN B/L ISSUED TO ORDER OF SHIPPER AND BLANK ENDORSED MARKED FREIGHT COLLECT,INDICATED PEACH INDUSTRIAL CO.,LTD AS SHIPPER AND NOTIFY APPLICANT 3. SIGNED PACKING LIST IN 2 ORIGINAL AND 2 COPIES 4. ORIGINAL CERTIFICATE OF INSPECTION ISSUED BY BENEFICIARY 5. BENEFICIARY S CERTIFICATE IN TRIPLICATE, CERTIFYING THAT ONE ORIGINAL B/L AND ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT AFTER THE SHIPMENT BY REGISTERED AIRMAIL. 47A : Additional Conditions 1. DELIVERY ALLOWANCE MORE OR LESS 4 PCT IN TOTAL QUANTITY AND AMOUNT. 2. THE ADVISING BANK IS AUTHORIZED AS A TRANSFERRING BANK. 3. INSURANCE COVERED BY THE APPLICANT. 4. A USD25.00 FEE WILL BE DEDUCTED IF PROCEEDS ARE REMITTED VIA WIRE TRANSFER. 71B : Charges ALL BANKING CHARGES RELATIVE TO THIS CREDIT OUTSIDE OUR COUNTRY SHALL BE FOR THE ACCOUNT OF THE BENEFICIARY. 49 : Confirmation Instructions WITHOUT 78 : Instrucs to Pay/Accpt/Negot Bank 1. AMOUNT OF EACH DRAWING MUST BE ENDORSED ON THE REVERSE OF THIS ORIGINAL L/C. 8

9 2. UPON RECEIPT OF COMPLIANT DOCUMENTS AT OUR COUNTER. WE SHALL ACCEPT THE RELEVENT PRESENTATION AND EFFECT PAYMENT IN ACCORDANCE WITH THE PRESENTER S INSTRUCTION. 3. ALL DOCUMENTS MUST BE SENT TO CITI BANK TAIWAN LTD.,TAIPEI TAIWAN IN ONE LOT BY COURIER SERVICES END ACCORDING TO ABOVE MENTIONED LETTER OF CREDIT TO ANSWER FOLLOWING QUESTIONS 1. WHICH BANK IS THE TRANSFERRING BANK? (ANSWER IN ENGLISH) 2. WHICH BANK IS THE PAYING BANK? (ANSWER IN ENGLISH) 3. PLS INDICATE THE EXPORTER WITH FULL ADDRESS? 4. WHO SHOULD MAKE BLANK ENDORSEMENT ON REVERSE OF BILL OF LADING. (INDICATING COMPANY NAME IN ENGLISH) 5. IF THE GOODS SHIPPED ON , WHEN IS THE LATEST PRESENTATION DATE? 6. WHO WILL PAY THE OCEAN FREIGHT? WHERE TO PAY? AND HOW TO PAY? 7. PLS INDICATE THE TOLERANCE ABOUT THE QUANTITY?(IN FIGURE) AT LEAST: SETS AT MOST: SETS 8. WHAT ARE CONDITIONS FOR THE PARTIAL SHIPMENT AND TRANSHIPMENT? (PLS ANSWER ALLOW OR NOT ALLOW) PARTIAL SHIPMENT: TRANSHIPMENT: 9. WHAT INCOTERM WILL BE FOR THIS L/C? 10. UPON NEGOTIATION, EXCLUDING COMMERCIAL INVOICE BILL OF LADING PACKING LIST, WHATELSE DOCUMENTS SHOULD ALSO BE PRESENTED, AND THE NUMBERS OF EACH DOCUMENTS? 9

10 請依據後附信用狀及單據, 回答第 1 至 10 題 ( ) 1. 依本信用狀規定, 關於受益人所交付貨物之數量, 下列敘述何者正確? (A) 不得增減 (B) 至多可增減 5% (C) 僅可減少 5%, 不得增加 (D) 至多可增減 5 單位 ( ) 2. 本信用狀為 (A) 不可撤銷之可轉讓信用狀 (B) 不可轉讓之賣方遠期信用狀 (C) 限押之買方遠期信用狀 (D) 無保兌之延期付款信用狀 ( ) 3. 關於本信用狀, 下列敘述何者有誤? (A) 不須預先支付國際運費 (B) 應在商業發票上簽署 (C) 所簽發之聲明書上應載明信用狀號碼 (D) 包裝單應提示三份 ( ) 4. 使用本信用狀時, 不需提示 (A) Seller's Statement (B) Bill of Exchange (C) M/R (D) B/L ( ) 5. 本信用狀受益人押匯時, 不可能出現的匯票金額為 (A) USD36, (B) USD36, (C) USD36, (D) USD34, ( ) 6. 所附匯票之空格 (1) 應填入 (A) (B) IA (C)

11 (D) IRREVOCABLE ( ) 7. 所附匯票之空格 (2) 應填入 (A) WIN INT'L INC., TAIKOS AL. 2, PANEVEZYS, LITHUANIA (B) SUNRISE TRADING CO., LTD. NO.123, SEC. 4, JEN-AI ROAD, TAIPEI, TAIWAN,R.O.C. (C) CBVILT2X VILNIAUS BANKS AB VILNIAUS (D) FIRST COMMERCIAL BANK, SONG SHAN BRANCH ( ) 8. 所附商業發票之空格 (3) 應填入 (A) TAIPEI, TAIWAN (B) SHANGHAI, CHINA (C) KEELUNG, TAIWAN (D) KLAIPEDA, LITHUANIA ( ) 9. 所附商業發票之空格 (4) 應填入 (A) FOB SHANGHAI, CHINA, INCOTERMS 2010 (B) CIF KLAIPEDA, LITHUANIA, INCOTERMS 2010 (C) FOB TAIWAN PORT, INCOTERMS 2010 (D) CFR SHANGHAI, CHINA, INCOTERMS 2010 ( )10. 所附提單之空格 (5) 應填入 (A) WIN INT'L INC., TAIKOS AL. 2,12345 PANEVEZYS, LITHUANIA (B) TO ORDER OF SUNRISE TRADING CO., LTD. NO.123, SEC.4, JEN-AI ROAD,TAIPEI, TAIWAN, R.O.C. (C) CBVILT2X VILNIAUS BANKS AB VILNIAUS (D) TO ORDER 附件 : Sequence of Total 27 : 1/1 Form of Doc. Credit 40 A : IRREVOCABLE Doc. Credit Number 20 : IA Date of Issue 31 C :

12 Expiry 31 D : Date Place TAIWAN Applicant 50 : WIN INT'L INC. TAIKOS AL. 2,12345 PANEVEZYS, LITHUANIA Beneficiary 59 : SUNRISE TRADING CO., LTD. NO.123, SEC.4, JEN-AI ROAD, TAIPEI, TAIWAN, R.O.C. Amount 32 B : Currency USD Amount 36, Available with /by 41 D : ADVISING BANK BY NEGOTIATION Drafts at 42 C : AT 90 DAYS AFTER SIGHT Drawee 42 A : CBVILT2X VILNIAUS BANKS AB VILNIAUS Partial Shipments 43 P : PROHIBITED Transshipment 43 T : ALLOWED Port of Loading 44 E : SHANGHAI, CHINA Port of Discharge 44 F : KLAIPEDA, LITHUANIA Latest Date of Ship. 44 C : Description of Good 45A :20,000 UNITS OF BALLS, HANDSEWN, SIZE NO.5,8.3,GREEN/BUFF COLORS ACCORDING TO THE CONTRACT NO. MB-03, DATED 11 JANUARY 2012 DELIVERY TERMS: FOB SHANGHAI, CHINA, INCOTERMS 2010 Documents Required 46 A : 1) FULL SET OF CLEAN ON BOARDMARINE/OCEAN BILLS OF LADING CONSIGNED TO THE NAME AND ADDRESS OF THE APPLICANT MARKED FREIGHT COLLECT AND NOTIFY APPLICANT 2) SIGNED COMMERCIAL INVOICE IN TRIPLICATE 3) PACKING LIST IN DUPLICATE 4) STATEMENT FROM THE SELLER SHOWING THAT THE GOODS DELIVERED FULLFILL THE CONDITIONS OF THE CONTRACT NO. MB-03, DATED 11 JANUARY 2012 IN ONE ORIGINAL Additional Conditions 47 A : + ALL DOCUMENTS AND DRAFTS MUST BEAR THIS L/C NUMBER + QUANTITY TOLERANCE +/-5 PCT IS ALLOWED + DOCUMENTS DATED PRIOR TO THE DATE OF 12

13 ISSUANCE OF THIS L/C ARE NOT ACCEPTABLE Details of Charges 71 B : ALL CHARGES OTHER THAN ISSUING BANK'S TO BE COVERED BY THE BENEFICIARY. IF PRESENTED DOCS ARE DISCREPANT, OUR BANK'S FEE OF USD92.00 WILL BE CLAIMED ON THE BNF'S ACC Presentation Period 48 : WITHIN 14 DAYS AFTER TRANSPORT DOCUMENT ISSUANCE DATE, HOWEVER WITHIN VALIDITY OF THIS L/C Confirmation 49 : WITHOUT Advise Thru 57 D : FIRST COMMERCIAL BANK, SONG SHAN BRANCH NO. X BILL OF EXCHANGE FOR X TAIWAN X AT X SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF THE SAME TENOR AND DATE UNPAID) PAY TO THE ORDER OF MEGA INTERNATIONAL COMMERCIAL BANK CO., LTD. THE SUM OF X value received DRAWN UNDER CREDIT NO. (1) DATED X ISSUED BY xxxx TO (2) xxxx INVOICE No. Date Invoice of For account and risk of Messrs. Shipped by Per Sailing on or about From To (3) L/C No. Contract No. Marks & Nos. Description of Goods Quantity Unit Price Amount (4) xxx 13

14 Shipper Consignee (5) SEA DRAGON INTERNATIONAL LIMITED BILL OF LADING Notify Party (FOR PORT TO PORT OR MULTIMODAL TRANSPORTATION) NOT NEGOTIABLE UNLESS CONSIGNED TO ORDER Pre-carriage by Place of Receipt Excess Value Declaration Vessel & Voy. No. Port of Loading Inland Routing (for the Merchant s reference only) Port of Discharge Place of Delivery Final Destination (for the Merchant s reference only) Marks & Nos. Container No. and SealNo. Quantity and Kind of Packages Description of Goods Measurement (CBM) Gross Weight (KGS) (The other parts are omitted.) 14

15 請依據後附信用狀及單據, 回答第 1 至 10 題 ( ) 1. 本信用狀為 (A) 不可撤銷不可轉讓限制讓購及無保兌 ( ) 2. 本信用狀的有效期限為 (B) 不可撤銷不可轉讓自由讓購及無保兌 (C) 不可撤銷可轉讓限制讓購及保兌 (D) 不可撤銷可轉讓自由讓購及無保兌 (A) 澳洲時間 2016 年 3 月 10 日 (B) 澳洲時間 2016 年 4 月 20 日 (C) 台灣時間 2016 年 3 月 10 日 (D) 台灣時間 2016 年 4 月 20 日 ( ) 3. 若貨物於 2016 年 4 月 2 日裝運出口, 則辦理讓購的期限是 (A) 2016 年 4 月 20 日 (C) 2016 年 4 月 12 日 15 (B) 2016 年 4 月 30 日 (D) 2016 年 4 月 23 日 ( ) 4. 本信用狀關於貨運單據的規定, 下列敘述何者不正確? (A) 以開狀銀行為被通知人 (B) 受貨人為記名式 (C) 須註明運費到付 (D) 不得註記貨物外觀或包裝上有任何缺陷或瑕疵 ( ) 5. 關於本信用狀規定的 BENEFICIARY S CERTIFICATE, 下列何者正確? (A) 須經讓購銀行背書 (B) 由受益人自行簽發 (C) 由受益人直接郵寄給申請人, 不需向銀行辦理提示 (D) 須隨附全套貨運單據影本 ( ) 6. 下列何者為所附匯票空格 3 的正確記載內容? (A) 1,000 SETS OF EVENT DATA RECORDER (B) USD 30, (C) SOUTH COMMERCIAL BANK (D) ANY BANK ( ) 7. 下列何者為所附匯票空格 4 的正確記載內容? (A) EAST TRADING COMPANY (B) 10 DAYS (C) X (D) USD 30, ( ) 8. 下列何者為所附匯票空格 9 的正確記載內容? (A) WEST CO., LTD. (B) SOUTH COMMERCIAL BANK, SYDNEY (C) TAOYUAN AIRPORT (D) SYDNEY ( ) 9. 下列何者為所附商業發票空格 6 的正確記載內容? (A) EVENT DATA RECORDER (B) 1,000 SETS OF EVENT DATA RECORDER (C) NIGHT VISION 30FPS 2.4INCH LCD 10IR DUAL LENS 1280*720P

16 (D) EVENT DATA RECORDER NIGHT VISION 30 FPS 2.4 INCH LCD 10 IR DUAL LENS 1280*720 P ( ) 10. 下列何者為所附商業發票空格 7 的正確記載內容? 附件 (A) FCA TAOYUAN AIRPORT (C) SYDNEY (B) IN SIX COPIES (D) MADE IN TAIWAN Sequence of Total *27 : 1/1 Form of Doc. Credit *40 A : IRREVOCABLE Doc. Credit Number *20 : 1234 Date of Issue 31 C : Expiry Date *31D : PLACE IN THE BENEFICIARY'S COUNTRY Applicant *50 : WEST CO., LTD., 152 CAMPBELL STREET, SURRYHILLS,SYDNEY, NEW SOUTH WALES,AUSTRALIA Beneficiary *59 : EAST TRADING COMPANY,NO.100, SEC. 1, BADE RD., TAIPEI, TAIWAN Amount *32B : CURRENCY USD AMOUNT 30, Applicable Rules 40E : UCP LATEST VERSION Available with/by *41D : ANY BANK BY NEGOTIATION Drafts 42C : AT SIGHT FOR 100 PCT OF INVOICE VALUE SHOWING THIS CREDIT NO. Drawee 42D : SOUTH COMMERCIAL BANK, SYDNEY, AUSTRALIA Port of Loading/ Airport of Departure 44E : TAOYUAN AIRPORT Port of Discharge / Airport of Destination 44F : SYDNEY AIRPORT Partial Shipments 43P : ALLOWED Transshipment 43T : PROHIBITED Shipment of Goods 45A : 1,000 SETS OF EVENT DATA RECORDER NIGHT VISION 30 FPS 2.4 INCH LCD 10 IR DUAL LENS 1280*720 P FCA TAOYUAN AIRPORT Documents Required 46A : SIGNED COMMERCIAL INVOICE IN SIX COPIES INDICATING THIS CREDIT NUMBER CLEAN AIR WAYBILL CONSIGNED TO SOUTH COMMERCIAL BANK SYDNEY NOTIFY APPLICANT MARKED FREIGHT COLLECT SIGNED PACKING LIST IN 2 COPIES 16

17 BENEFICIARY S CERTIFICATE STATING THAT ONE COMPLETE SET OF NON-NEGOTIATABLE DOCUMENTS HAVE BEEN AIRMAILED DIRECTLY TO THE APPLICANT Period of Presentation 48 : DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THIS CREDIT Confirmation Instructions 49 : WITHOUT 17

12.信用狀與SWIFT系統之運用

12.信用狀與SWIFT系統之運用 12. 信用狀與 SWIFT 系統之運用 12. 信用狀與 SWIFT 系統之運用學習目標國際貿易的買賣雙方若於買賣契約中, 約定以信用狀為付款之工具, 此時進口商 ( 開狀申請人 ) 須透過其往來銀行擔任開狀銀行, 開發信用狀提供予出口商 ( 受