Giả sử bạn làm việc ở công ty VIETS

Giả sử bạn làm việc ở công ty VIETSIN, ngày 10 tháng 3 năm 2010 công ty bạn nhận được một thông báo L/C và một L/C có nội dung như sau:

-----------------------------------------------------------------------------------------------------------------------------------
Message Header

FIN MT700 FIN MT 700 –Issue of a Documentary Credit *
Sender :
Institution : SMBCJPJTXXX
SUMITOMO MITSUI BANKING CORPORATION
TOKYO 100-0006
TOKYO
JP JAPAN
Receiver: Institution : ABBKVNVXXXX
AN BINH COMMERCIAL JOINT STOCK BANK - VIETNAM

Message Text

27: Sequence of Total
1/1
40A: Form of Documentary Credit
IRREVOCABLE
20: Documentary Credit Number
200LCJ-60188802
31C: Date of Issue
100309
40E: Applicable Rules
UCP LATEST VERSION
31D: Date and Place of Expiry
100419AT THE NEGOTIATING BANK
50: Applicant
MATSU CORPORATION
TOKYO
59: Beneficiary - Name & Address
VIETSIN COMPANY
SONG DOC TOWN,TRAN VAN THOI
DISTRICT,CA MAU PROVINCE,VIETNAM
32B: Currency Code, Amount
Currency : USD (US DOLLAR)
Amount : #270,000.00#
39A: Percentage Credit Amt Tolerance
10/10
41D: Available With...By... - Name&Addr
ANY BANK
BY NEGOTIATION
42C: Drafts at...
AT SIGHT
42A: Drawee - BIC
SMBCUS33
SUMITOMO MITSUI BANKING CORPORATION

NEW YORK,NY US
43P: Partial Shipments
ALLOWED
43T: Transhipment
ALLOWED
44E: Port of Loading/Airport of Dep.
HO CHI MINH CITY CY,VIETNAM
44F: Port of Dischrge/Airport of Dest
JAPANESE PORT(S)
44C: Latest Date of Shipment
100405
45A: Descriptn of Goods &/or Services
200MT(5PCT MORE OR LESS IN QUANTITY IS ALLOWED)OF VIETNAMESE
STEAM DRIED FISHMEAL.IN 50KGS NEW POLITENESS NAMED ''SOUTH WIND''
BRAND BAGS IN 20FT CONTAINERS AT USD1,350/MT
FOB HO CHI MINH CITY ,VIETNAM.
SPECIFICATIONS..
MIN 65PCT PROTEIN,MAX 12PCT FAT,MAX 10PCT MOISTURE,
MAX 150MG/100GR TVN,MAX 18PCT ASH,MAX 3PCT SALT,MAX 2PCT SAND,
MAX 150PPM ANTIOXIDANT AT SHIPMENT,MAX 7.5PPM LEAD,
MAX 1PPM MERCURY,MAX 2.5PPM CADMIUM,MAX 7PPM ARSENIC,
FREE FROM SALMONELLA BY JAPANESE SALMONELLA ANALYSIS METHOD
BY DR.AMINE.FREE FROM ANIMAL PROTEINS BY PCR ANALYSIS.FREE FROM
MAMMAL AND POULTRY MEAT AND BONE FOR JAPANESE BSE GUIDELINE.
FREE FROM MELAMINE,MG FAMILY AND NITROFURAN FAMILY.
46A: Documents Required
SIGNED COMMERCIAL INVOICE IN 1 ORIGINAL AND 2 COPIES.
2/3 SET(S) OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO
ORDER OF THE OPENING BANK AND MARKED 'FREIGHT COLLECT' AND NOTIFY
MATSU CORPORATION,TOKYO,JAPAN,TGR43.
OTHER DOCUMENTS :
1)HEALTH CERTIFICATE(S) ISSUED BY GOVERNMENTAL AUTHORITY
IN 2 COPIES
SAYING:
A)''THE FISHMEAL WAS PRODUCED IN A PROCESSING PLANTS DEDICATED
ONLY TO FISHMEAL PRODUCTION WHERE NO MATERIAL OF ANIMAL
ORIGIN OTHER THAN FISH AND SEA FISH PROTEIN IS BEING USED''
B)''THE FISH MEAL WAS TRANSPORTED IN A MANNER TO AVOID
COMMINGLING WITH OTHER ANIMAL PROTEIN''
AND ORIGINAL HEALTH CERTIFICATE(S) TO BE SENT DIRECTORY TO
KANEMATSU CORPORATION TOKYO SECTION TGR43.
2)NUTRITION ANALYSIS CERTIFICATE ISSUED BY SGS VIETNAM IN 1
ORIGINAL AND 2 COPIES.
3)PACKING LIST(S) ISSUED BY SELLER IN 1 ORIGINAL AND 2 COPIES.
4)BENEFICIARY'S CERTIFICATE STATING THAT 1 SET COPY OF ALL
SHIPPING DOCUMENTS AND 1 ORIGINAL HEALTH CERT ISSUED BY
GOVERNMENTAL AUTHORITY AND 1 ORIGINAL B/L HAVE BEEN SENT TO
KANEMATSU CORPORATION TOKYO,JAPAN, SECTION TGR43 BY COURIER
WITHIN 7 CALENDAR DAYS AFTER B/L DATE,AND COPY OF RELATIVE
COURIER RECEIPT IS ALSO REQUIRED.
47A: Additional Conditions
T.T.REIMBURSEMENT : ACCEPTABLE, AT SELLER'S ACCOUNT.
INSURANCE EFFECTED BY BUYER
THIRD PARTY DOCUMENTS ARE ACCEPTABLE.
SPECIAL INSTRUCTION:
EXCESS PROTEIN FREE FOR BUYER,DEFICIENCIES TO BE PENALIZED ON
PRORATA BASIS,EXCESS MOISTURE,FAT,SALT AND SAND,SAND OVER
GUARANTEED MAXIMUM TO BE PENALIZED INDIVIDUALLY AND AT A RATE OF
1 PERCENT OF THE PRICE PER EACH 1 PERCENT EXCESS,FRACTIONS IN
PROPORTION. AND SUCH A PENALTY SHOULD BE DEDUCTED FROM INVOICE
AMOUNT.
71B: Charges
ALL BANKING CHARGES OUTSIDE JAPAN
INCLUDING REIMBURSEMENT COMM. STAMP
DUTY ARE FOR BENEFICIARY'S ACCOUNT.
48: Period for Presentation
DOCUMENTS TO BE PRESENTED WITHIN 14
DAYS AFTER THE DATE OF SHIPMENT BUT
WITHIN THE VALIDITY OF THE CREDIT.
49: Confirmation Instructions
WITHOUT
53A: Reimbursing Bank - BIC
SMBCUS33
SUMITOMO MITSUI BANKING CORPORATION

NEW YORK,NY US
78: Instr to Payg/Accptg/Negotg Bank
TO NEGOTIATING BANK :
ALL DOCS TO BE SENT DIRECTLY TO US (5-3, KUDANMINAMI, 1-CHOME,
CHIYODA-KU, TOKYO, JAPAN OR CPO BOX 4 TOKYO, JAPAN) BY COURIER/
REGISTERED AIRMAIL IN ONE LOT. PLS CLAIM YOUR REIMB
FROM OUR NEW YORK BRANCH, 277 PARK AVENUE, NEW YORK, NY, 10172,
U.S.A. STATING SO CLAIMED ON YOUR COVERING SCHEDULE TO US.
WE CHARGE USD50.00 FOR EACH DOCUMENT FOUND NOT IN COMPLIANCE
WITH LC TERMS WHETHER OR NOT WE TAKE UP THE SAME AT OUR SOLE
DISCRETION. PLS DEDUCT THE CHG FROM YOUR REIMB CLAIM, DESPITE ANY
OTHER TERMS HEREOF TO THE CONTRARY IF ANY. THE CHG NOT THUS
DEDUCTED WILL BE BILLED TO YOU.
REIMBURSEMENT IS SUBJECT TO ICC URR LATEST VERSION.
57D: 'Advise Through' Bank -Name&Addr
AN BINH COMMERCIAL JOINT STOCK BANK
SWIFT..ABBKVNVX 170 HAI BA TRUNG
STREET,WARD DA KAO,DIST 1,HO CHI
MINH CITY,VIETNAM

Block 5:
{CHK:794E26093FE7}
Network Data

SWIFT*

End of Report
Sau đó công ty của bạn đã tiến hành giao đúng quy định của L/C: Giao lô hàng 192MT vào ngày 4 tháng 4 năm 2010 , hãy lập một bộ chứng từ thanh toán cho lô hàng đó gồm:
- Hối phiếu
- Các chứng từ cần xuất trình theo quy định của L/C