01｜Paying Bank 為何？
02｜本信用狀是否可轉讓？由哪一家銀行辦理轉讓？
03｜提示期限如何判斷？
04｜匯票期限與信用狀性質如何判斷？
05｜瑕疵單據是否可在保留條件下押匯？
06｜Packing List 有哪些要求？
07｜貨物依據哪一份 Sales Confirmation？
08｜裝運前檢驗證明有哪些要求？
09｜裝運後須直接寄給 Applicant 哪些文件？
| SWIFT 欄位 | 完整信用狀內容 | 解題線索 |
|---|---|---|
| Header / Sender | BANK OF TAIWAN CHUNGLUN BRANCH | 🔴 【1】 Paying Bank／Drawee 指向 ISSUING BANK，因此再由 Sender 判斷銀行名稱。 |
| Header / Receiver | BANK OF TAIWAN GUANGZHOU BRANCH | 🔴 【2】 47A 指定由 advising bank 辦理轉讓；Receiver 可辨識 advising bank。 |
| 40A | IRREVOCABLE AND TRANSFERABLE | 🔴 【4】 此欄直接顯示信用狀為不可撤銷且可轉讓。 |
| 20 | DC00045127 | |
| 31C | 171223 | |
| 40E | UCP LATEST VERSION | 🔴 【3】 信用狀適用 UCP；若未另列提示期限，須結合 UCP 600 規則判斷。 |
| 31D | 180323 IN THE COUNTRY OF BENEFICIARY | 🔴 【3】 提示仍不得超過信用狀有效期限。 |
| 50 | MAYFULL CO., LTD. — 8F., NO.52, SEC. 1, BADE RD., ZHONGZHENG DIST., TAIPEI CITY 100, TAIWAN (R.O.C.) | |
| 59 | GENERAL LIGHT ELECTRICAL APPLIANCES CO., LTD. — 3F., NO.11, DEZHENG SOUTH ROAD, GUANGZHOU, CHINA | |
| 32B | USD38,400.00 | |
| 41D | ANY BANK BY NEGOTIATION | |
| 42C | AT 60 DAYS AFTER SIGHT FOR 100% INVOICE VALUE | 🔴 【4】 匯票期限為見票後 60 天。 |
| 42A | ISSUING BANK | 🔴 【1】 Drawee 為 issuing bank；搭配 Sender 即可找出銀行。 |
| 43P | ALLOWED | |
| 43T | PROHIBITED | |
| 44E | GUANGZHOU PORT, CHINA | |
| 44F | KEELUNG PORT, TAIWAN | |
| 44C | 180310 | |
| 45A | 12,000 PCS TUNGSTEN HALOGEN LAMPS W600; AS PER SALES CONFIRMATION NO. HF1456 DATED NOV. 22, 2017; PRICE: USD3.20/PC CFR KEELUNG PORT, TAIWAN; CCC CODE: 8539.21.00.00-9 | 🔴 【6】 Packing List 題目會用到 item code／CCC code。 🔴 【7】 貨物依 SALES CONFIRMATION NO. HF1456。 |
| 46A-1 | SIGNED INVOICE IN 2 ORIGINALS AND 3 COPIES INDICATING THIS CREDIT NUMBER. | |
| 46A-2 | PACKING LIST IN 2 ORIGINALS AND 3 COPIES SHOWING ITEM CODE AS PER HARMONIZED SYSTEM. | 🔴 【6】 Packing List：2 originals + 3 copies，並須顯示 Harmonized System item code。 |
| 46A-3 | 2/3 SET OF ORIGINAL CLEAN ON BOARD BILL OF LADING MADE OUT TO THE ORDER OF SHIPPER AND BLANK ENDORSED MARKED FREIGHT PREPAID, NOTIFY APPLICANT. | |
| 46A-4 | BENEFICIARY'S CERTIFICATE STATING THAT ONE ORIGINAL B/L AND ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO THE APPLICANT WITHIN 24 HOURS AFTER SHIPMENT BY AIR COURIER. | 🔴 【9】 一份 original B/L＋一套 non-negotiable shipping documents，裝運後 24 小時內以 air courier 直接寄 Applicant。 |
| 46A-5 | PRE-SHIPMENT INSPECTION CERTIFICATE TO BE ISSUED BY SGS-CSTC STANDARDS TECHNICAL SERVICES CO., LTD. GUANGZHOU BRANCH REGARDING THE GOODS OF QUANTITY, QUALITY, SPECIFICATION AND MANUFACTURING YEAR. | 🔴 【8】 檢驗證明須由指定 SGS 廣州分公司簽發，內容涵蓋 quantity、quality、specification、manufacturing year。 |
| 47A-1 | SHORT FORM BILL OF LADING/BLANK BACK BILL OF LADING, CHARTER PARTY BILL OF LADING ARE NOT ACCEPTABLE. | |
| 47A-2 | INSURANCE ARRANGED BY APPLICANT. | |
| 47A-3 | THIS L/C IS TRANSFERABLE BY THE ADVISING BANK. | 🔴 【2】 明確規定信用狀可由 advising bank 辦理轉讓。 |
| 47A-4 | NEGOTIATION AGAINST DISCREPANT DOCUMENTS MUST NOT BE MADE UNDER RESERVE WITHOUT OUR PRIOR APPROVAL. | 🔴 【5】 未經開狀銀行事先同意，不得以 under reserve 方式押匯瑕疵單據。 |
| 47A-5 | ADDITIONS, CORRECTIONS, ERASURES, AMENDMENTS MUST BE DULY STAMPED BY THE PARTY/AUTHORITY ISSUING THE DOCUMENT IN QUESTION. | |
| 47A-6 | USD90.00 (OR EQUIVALENT) WILL BE DEDUCTED AT PAYMENT FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT. | |
| 71B | ALL BANKING CHARGES OUTSIDE TAIWAN ARE FOR ACCOUNT OF BENEFICIARY. | |
| 49 | MAY ADD | |
| 78 | ALL DOCUMENTS MUST BE FORWARDED TO US (ADDRESS: NO.184, SEC. 5, NANJING E. RD., SONGSHAN DIST., TAIPEI CITY 105, TAIWAN (R.O.C.)) BY COURIER SERVICE IN ONE LOT. |