案例：2007年10月31日上海新龙股份有限公司收到创鸿（香港）有限公司通过香港南洋商业银行开来的编号为Ｌ8959344的信用证，请根据双方签订的合同（CONTRACTNO：GL0082）对信用证进行审核，指出信用证存在的问题并作出修改。合同ＣＯＮＴＲＡＣＴＯＲＩＧＩＮＡＬTHESELLER:SHANGHAINEWDRAGONCO.,LTD.CONTRACTNO:GL008227CHUNGSHANROADE,1.SHANGHAI,CHINADATE:Oct.5，2007TELEPHONE:86-21-63218467FAX:86-21-63291267PLACE:SHANGHAITHEBUYER:SUPERBAIM(HONGKONG)LTD.,RM.504FUNGLEECOMMBLDG.6-8APRATTAVE.,TSIMSHATSUI,KOWLOON,HONGKONGTHEBUYERANDSELLERHAVEAGREETOCONCLUDETHEFOLLOWINGTRANSACTIONSACCORDINGTOTHETERMSANDCONDITIONSSTIPULATEDBELOW:TIMEOFSHIPMENT:Within45daysofreceiptofletterofcreditandnotlaterthanthemonthofDec.2007withpartialshipmentsandtransshipmentallowed.PORTOFLOADING&DESTINATION:FROMSHANGHAITOHONGKONGTERMSOFPAYMENT:By100%ConfirmedIrrevocableSightLetterofCreditopenedbythebuyertoreachtheSellernotlaterthanOct.31th.2007andtobeavailablefornegotiationinChinauntilthe15thdayafterthedateofshipment.IncaseoflatearrivaloftheL/C,theSellershallnotbeliableforanydelayinshipmentandshallhavetherighttorescindthecontractandorclaimfordamages.INSURANCE:Tobeeffectedbythesellerfor110%oftheCIFinvoicevaluecoveringALLRISKSANDWARRISKasperChinaInsuranceClauses.TERMSOFSHIPMENT:Tobegovernedby“INCOTERMS2000”.FortransactionsconcludedonCIFterms,allsurchargesincludingportcongestionsurcharges,etc.leviedbytheshippingcompany,inadditiontofreight,shallbefortheBuyer’saccount..TheBuyer:TheSellerSUPERBAIM(HONGKONG)LTD.,SHANGHAINEWDRAGONCO.,LTD.1.COMMODITY&SPECIFICATION2.QUANTITY3.UNITPRICE4.AMOUNTPACKING&SHIPPINGMARK(PCS.)80%COTTON20%POLYESTERLADIESKNITJACKETCIFH.K.ART.NO.49394(014428)600US$14.25USD8550.00ART.NO49393(014428)600US$14.25USD8550.00ART.NO.55306(014429)600US$14.25USD8550.00REMARKS:1)EACHINPLASTICBAGS,24BAGSTOATOTAL:USD25,650.00CARTONTOTAL75CARTONS2)SHIPPINGMARK:SUPERBH.K.NO.1-75MADEINCHINATOTALVALUE:SAYUSDOLLARSTWENTY-FIVETHOUSANDSIXHUNDREDANDFIFTYONLY.国外来证：07OCT2014:57:32LOGICALTERMINALPOO5MT:S700ISSUEOFDOCUMENTARYCREDITPAGE00001FUNCSWPR3UMR00182387APPLICATIONGHEADER07001547970225SAIBH.K.JTC×××38469920240010151447♦NANYANGCOMMERCIALBANKLTD.♦HONGKONGUSERHEADERSERVICECODE103:BANKPRIORITY113:MSGUSERREF108:INFO.FROMC1115:SEQUENCEOFTOTAL♦27:1/2FORMOFDOC.CREDIT♦40:IRREVOCABLEDOC,CREDITNUMBER♦20:L8959344DATEOFISSUE♦31C:071020EXIPRY♦31D:DATE071231ATNEGOTIATINGBANK’SCOUNTERAPPLICANT♦50:SUPERBAIM(HONGKONG)LTD.HONGKONGBENEFICIARY♦59:SHANGHAINEWDRAGONCO.,LTD.27CHUNGSHANROADE,1SHANGHAI,CHINAAMOUNT♦32B:CURRENCYUSDAMOUNT25,6500.00AVAILABLEWITH/BY♦41D:NANYANGCOMMERTIALBANK,LTD.H.K.BYNEGOTIATIONDRAFTSAT…♦42C:DRAFTSAT20DAYS’SIGHTFORFULLINVOICEVALUEDRAWEE♦42A:NANYANGCOMMERCIALBANK,LTD.PARTIALSHIPMENTS♦43P:ALLOWEDTRANSSHIPMENT♦43T:PROHIBITEDLOADINGINCHARGE♦44A:SHIPMENTFROMCHINESEPORT(S)FORTRANSPORTTO♦44B:SINGAPORE/HONGKONGLATESTDATEOFSHIP♦44C:071215DESCRIPT.OFGOODS♦45A:80%COTTON20%POLYESTERLADIESKNITJACKETASPERS/CNO.GL0082ART.NO.QUANTITYUNITPRICE49394(014428)600PIECESUSD14.2549393(014428)600PIECESUSD14.2555306(014429)600PIECESUSD14.25PRICETERM:CIFH.K.DOCUMENTSREQUIRED♦46A:+3/3SETOFORIGINALCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDEROFSHIPPERANDBLANKENDORSEDANDMARKED“FREIGHTCOLLECT”NOTIFYAPPLICANT(WITHFULLNAMEANDADDRESS).+ORIGINALSIGNEDCOMMERCIALINVOICEIN5FOLDINDICATINGS/CNO.+INSURANCEPOLICYORCERTIFICATEINTWOFOLDEN...
