Question

请根据下列合同条款及审证要求审核国外来证，指出信用证中存在的问题，并说明如何 修改。求救！

SALES CONFIRMATION
S/C NO：954361
DATE：June 15, 2013
THE BUYER: The Eastern Trading Company, Osaka, Japan
THE SELLER: Shanghai Donghai Garments Imp. & Exp. Corp., Shanghai, China
NAME OF COMMODITY AND SPECIFICTION：
Pure Cotton Men's Shirts
Art. No. 9-71323
Size Assortment S/3 M/6 and L/3 per dozens
QUANTITY：5000 dozens 3% more or less at seller's option
PACKING：Each piece In a polybag, half a dozen to a paper box ,10 dozens to a carton
UNITE PRICE: US$120.00 per doz. CIFC 5% Kobe/Osaka
SHIPMENT：During Aug./Sept 2013 In two equal shipments
INSURANCE：To be covered by the seller for 110% of Invoice value against all Risks as per China Insurance Clause dated Jan. 1st, 1981.
PAYMENT：By Irrevocable letter of credit payable at sight, to reach the seller not later than July 20, 2013 and remain valid for negotiation In China until the 15th days after the date of Shipment.
IRREVOCABLE DOCUMENTARY LETTER OF CREDIT
FUJI BANK,LTD.
1-CHOME,CHIYODA-KU
C.P.O.BOX 148 ,TOKYO,JAPAN
L/C No.219307
July 15th, 2013
Advising Bank:
Bank of China, Shanghai
Beneficiary: Amount: not exceeding
Shanghai Donghai Carments Imp. & Exp. Corp. US$600,000.00
Shanghai China
Dear Sir:
At the request of THE EASTERN TRADING COMPANY , Osaka, Japan. We here Issue In your favour this Irrevocable documentary Credit No.219307 which Is available by acceptance of your draft at 30 days after sight for full Invoice value drawn on FuJi Bank Ltd. New York Branch, New York , N.Y.U.S.A. bearing this clause:“Drawn under documentary Credit No 219307 of FuJi Bank Ltd.” accompanied by the following documents:
（1）Signed Commercial Invoice In four copies.
（2）Full set clean on board Bills of Lading made out to order and blank endorsed marked “freight collect” and notify applicant.
（3）Insurance Policy for full Invoice value of 150% covering all Risks as per ICC dated Jan.1st,1981.
（4）Certificate of Origin Issued by the China Exit and Entry Inspection and Quarantine Bureau.
（5）Inspection Certificate Issued by applicant.
Covering: 5000 dozens Pure Cotton Men's Shirts
Art. No. 9-71323
Size Assortment: S/3、M/6、L/3 per dozen
At US＆120 CIFC5% Kobe/Osaka, packed In cartons of 10 dozens each.
Shipment from Chinese Port to Yokohama at buyer's option not later than Sept. 30, 2013.
Transshipment Is prohibited, partial Shipments are allowed.
The credit Is valid In Shanghai, China.
Special conditions: Documents must be presented within 15 days after date of Issuance of the Bills of Lading, but In any event within this credit validity.
We hereby undertake to honor all drafts drawn In accordance with the terms of this credit.
For FuJi Bank Ltd.

-sighed-
是在迫不得已向大家求助 因为招聘会原因审证的课没有去上还必须要交作业 同学们学习比较忙碌也没有告诉我作业的事情 直到今天晚上 希望大家可以帮帮我 身上仅有的财富值

Answer 1

首先，这个题目的出题者一看就没有实践经验，因为，信用证早已是SWIFT电开格式了，而本题目居然还使用30年前的信开本格式。故可知出题者太落伍了，而且这样培训出来的学生是无法在实际工作中直接上手。岂不是误人子弟？！

既然是应试，那么，只好就事论事，就本题解答如下：
1）根据合同的约定，交货的数量有3%的浮动，因此，对应的该信用证的总金额也应该有3%的浮动。
2）提单中的运费表述错误，应该改为“FREIGHT PREPAID”。
3）保险条款应改为“for 110% of Invoice value against all Risks as per China Insurance Clause dated Jan. 1st, 1981.”
4）单据中的（5）Inspection Certificate Issued by applicant.这个条款应该删除——因为合同中没有这个条款，且该条款对受益人不利。
5）关于信用证的数量，如果严格按照合同的要求来审核，这样应该有3%的浮动。但是，在实际操作层面，如果没有浮动也不影响受益人交货。那么，这个是可以接收到，即无需修改。（如果这里不修改，那么1）可以不修改为3%的浮动——二者统一即可）。
6）Shipment from Chinese Port to Yokohama at buyer's option ——这个与和合同不符，目的港应该为： Kobe/Osaka，且不应该由买家安排（buyer's option） 。