進口國開來的信用證：
　　ISSUING BANK: UNITED GREAT KINGDOM BANK LTD, LONDON
　　CREDIT NUMBER: LOD88095
　　DATE OF ISSUE: 2008.09.01
　　EXPIRYDATE AND PLACE: DATE 2008.10.20 PLACE U.K.
　　APPLICANT:
　　EASTERN TRADING COMPANY
　　81 WORDFORD STREET,
　　LONDON
　　UNITED KINGDOM
　　BENEFICIARY:
　　SHANGHAI MAOLIN TRADE CORP.
　　NO.97 MAOMING NAN ROAD
　　SHANGHAI P. R. OF CHINA
　　AMOUNT: USD32040.00 (SAY U. S. DOLLARS THIRTY TWO THOUSAND AND FORTY ONLY)
　　THE CREDIT IS AVAILABLE WITH ANY BANK BY NEGOTIATION DRAFTS AT 30 DAYS AFTER SIGHT FOR FULL INVOICE VALUE DRAWN ON US
　　PARTIAL SHIPMENT: NOT ALLOWED
　　TRANSHIPMENT: ALLOWED
　　PORT OF LOADING: SHANGHAI
　　PORT OF DISCHARGE: LONDON
　　LATEST SHIPMENT DATE: 2008.10.15
　　DESCRIPTION OF GOODS: WOOLLEN BLANKETS, CIF LONDON
　　ART. NO. H666 600PCS @USD15.50/PC USD9300.00
　　ART. NO.HX88 600PCS @USD16.30/PC USD9780.00
　　ART. NO. HE21 720PCS @USD18.00/PC USD12960.00
　　TOTAL: 1920PCS USD32040.00
　　AS PER CONTRACT NO.SH2008X806
　　DOCUMENTS REQUIRED:
　　*SIGNED COMMERCIAL INVOICE IN TRIPLICATE
　　*PACKING LIST IN TRIPLICATE
　　*FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID NOTIFY APPLICANT
　　*GSP FORM A CERTIFYING THAT THE GOODS ARE OF CHINESE ORIGIN ISSUED BY COMPETENT AUTHORITIES
　　*INSURANCE POLICY / CERTIFICATE COVERING ALL RISKS INCLUDING WAREHOUSE TO WAREHOUSE CLAUSE UP TO FINAL DESTINATION AT LONDON FOR AT LEAST 110 PCT OF CIF VALUE AS PER INSTITUTE CARGO CLAUSE (A)
　　*SHIPPING ADVICES MUST BE SENT TO APPLICANT WITHIN IMMEDIATELY AFTER SHIPMENT ADVISING THE INVOICE VALUE, NUMBER OF PACKAGES, GROSS AND NET WEIGHT, VESSEL NAME, BILL OF LADING NO. AND DATE, CONTRACT NO. SHOWING SHIPPING MARK AS：
　　EASTERN
　　2008X826
　　LONDON
　　NO.1-80
　　PRESENTATION PERIOD: 10 DAYS AFTER ISSUANCE DATE OF SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT
　　CONFIRMATION: WITHOUT
　　INSTRUCTIONS: THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS A PRACTICE FOR DOCUMENTARY CREDIT ICC NO.600.THE NEGOTIATION BANK MUST FORWARD THE DRAFTS AND ALL DOCUMENTS BY REGISTERED AIRMAIL DIRECT TO US IN TWO CONSECUTIVE LOTS. UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER, WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.
　　經審核，信用證存在以下問題：
　　1.合同規定信用證有效期為裝運日后15天，即2008年10月30日，而信用證為2008年10月20日;
　　2.根據合同信用證的到期地點不應在英國，而應在中國。
　　3.受益人名稱與合同有差異，名稱應為“CO.”，而不是“CORP.”。
　　4.信用證金額大小寫都有誤，應是32400美元，SAY U. S. DOLLARS THIRTY TWO THOUSAND FOUR HUNSRED ONLY。
　　5.根據合同中匯票期限應為即期，而信用證錯為見票后30天遠期。
　　6.根據合同，可以分批裝運，信用證錯為不可以分批。
　　7.根據合同，貨號HE21的單價是USD18.50/PC，信用證錯為USD18.00/PCS。
　　8.貨物描述中的總金額應該是USD32400.00，信用證錯為USD32040.00。
　　9.貨物描述中的合同號錯為SH2008X806。
　　10.根據合同，保險險別是一切險和戰爭險，信用證錯為一切險。
　　11.合同上的交單期為提單后15天，而信用證錯為10天。
　　12.信用證金額、數量前面都沒有5%的增減幅度，而合同中規定金額和數量允許的5%溢短裝幅度。

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