PresentaciÃ³n Riesgos y Casos de Controversias.pdf - ICC MÃ©xico

X DIPLOMADO Y CERTIFICACIÓN EN CARTAS DE CREDITO 

MODULO 12: RIESGOS Y CASOS DE CONTROVERSIAS 

ICC MEXICO Y UNIVERSIDAD ANAHUAC 

Miguel Ángel Bustamante Morales 

Arbitro Internacional Certificado por la ICC 

Junio del 2012

¿Qué es una Carta de Crédito o Crédito Documentario 

• Mejor conocidos como “Cartas de Crédito”, y en Inglés “Letter of Credit”, son 

un compromiso irrevocable y documentario de pago que asume un banco (el 

banco emisor), ante el beneficiario (el vendedor o el exportador) por cuenta y 

orden de un ordenante (el comprador o el importador), directamente o a través 

de un banco corresponsal. 

Comprador-Importador 

4 

Vendedor 

Exportador 

5 

8 

3 

1 

7 

6 

2 

Banco Emisor 

Banco Avisador 

30-May-12 2 

Elaborado por M.A. Bustamante. Prohibida 

su reproducción. Derechos Reservados

Previo a la emisión de la Carta de Crédito 

Comprador 

Importador 

1 

Establecen condiciones 

de la compra-venta y 

definen a la Carta de 

Crédito como instrumento 

de pago. 


Exportador 

Solicita 

establecimiento 

de una Línea de 

Crédito 

2 

3 

Banco Emisor 

Establecen contrato/relación 

de Corresponsalía 

Banco Corresponsal 

30-May-12 3 



Comprador 

Importador 

Emisión de la Carta de Crédito 


Exportador 

Solicita 

la emisión 

de la Carta 

de 

Crédito 

1 

Verifica que todos los 

términos de la Carta de 

Crédito correspondan a lo 

pactado con el 

comprador 

4 

3 

Notifica 

(y en su 

caso, 

confirma) la 

Carta de 

Crédito 

Emite la Carta de Crédito 

y envía mensajeSWIFT 

2 

Banco Emisor 

Banco 

Avisador/Confirmador 

30-May-12 4 



Comprador 

Importador 

El Pago de la Carta de Crédito 


Exportador 

Entrega/embarca la mercancía 

5 

Entrega 

doctos 

Paga a la 

vista 

o acepta 

pagar a 

una fecha 

futura 

6 

1 

3 

Si los doctos 

están en orden, 

paga a la 

vista o acepta 

pagar a una 

fecha futura 

2 

Presenta 

Doctos 

4 

Banco Emisor 

Envía documentos y ratifica 

condiciones de pago 

Banco 

Avisador/Confirmador 

30-May-12 5 



:40A:(Form of Doc Credit) 

IRREVOCABLE 

:20:(Our Ref Num) 

4820112023327 

:31C:(Date of Issue) 

120412 

:40E:(LC subject to) 

UCP LATEST VERSION 

:31D:(Date and place of Expiry) 

120711MEXICO 

:50:(Applicant) 

XXXXXXXXX BOLIVAR SA. CF 

CARRERA 7 No 71-52 TORRE B PISO 12 

TEL 571-3122377 FAX 571-3122510 

BOGOTA DC COLOMBIA 

:59:(Beneficiary) 

INDUSTRIAS XXXXX SA DE CV 

GARZA GARCIA N.L. MEXICO 

:32B:(Currency code and amount) 

USD322926,9 

:39B:(Max credit amt) 

NOT EXCEEDING 

:39C:(Addl amts covered) 

FOB VALUE USD311.669,5 

FREIGH VALUE USD10.113,3 

INSURANCE VALUE USD1.144,1 

Análisis de la Carta de Crédito 1 

:41A:(Available with..by...) 

XXXXMXMM 

BY PAYMENT 

:43P:(Partial Shipment) 

NOT ALLOWED 

:43T:(Trans Shipment) 

ALLOWED 

:44E:(Port of Loading/Airport of Departure) 

ANY PORT IN USA 

:44F:(Port Discharge/Airport Destination) 

CARTAGENA COLOMBIA 

:44C:(Latest date of shipment) 

120621 

:45A:(Goods desc) 

1 0582T 3520T TRACK SUGAR HARVESTER 

PRICE DAP - CARTAGENA COLOMBIA 

:46A:(Documents reqd) 

+1 ORIGINAL AND 1 COPY OF OCEAN BILL OF 

LADING CLEAN ON BOARD CONSIGNED TO THE 

ORDER OF XXXXXX INDICATING FREIGHT 

PREPAID. 

+1 ORIGINAL AND 2 COPIES OF COMMERCIAL 

INVOICE 

+1 ORIGINAL AND 1 COPY OF PACKING LIST, 

MUST SHOW SERIALS NUMBER. 

+1 ORIGINAL AND 1 COPY OF ORIGIN 

CERTIFICATE. 

30-May-12 Elaborado por M.A. Bustamante. Prohibida 

6 



+1 ORIGINAL AND 2 COPIES OF INSURANCE 

POLICY 

+COPY OF LETTER ADDRESSED TO XXXXX 

BOLIVAR SA. C.F. CRA 7 No 71-52 TORRE B PISO 

12 BOGOTA D.C. COLOMBIA, 

EVIDENCING SEND TWO ORIGINALS AND TWO 

COPIES OF OCEAN BILL OF LADING AND ONE 

ONE SET OF ORIGINALS OR COPIES, OF THE 

OTHER SHIPMENT DOCUMENTS BY COURIER. 

:47A:(Additional conditions) 

+COMMERCIAL INVOICE MUST SHOW TOTAL 

AMOUNT FOR USD379.914,00 

:71B:(Charges) 

ALL COMMISSIONS AND CHARGES OUTSIDE 

OF COLOMBIA ARE FOR APPLICANT'S 

ACCOUNT 

:49:(Confirm Instructions) 

CONFIRM 

:53A:(Reimbursing Bank) 

XXXXUS33 

30-May-12 7 





IRREVOCABLE 


M000020 


120427 




120830MEXICO 


COMPANIA NACIONAL DE FUERZA Y LUZ S 

APDO BANCARIO 300 OFICINA CENTRAL 


GENERADORES XXXXXXXX SA DE CV 

BLVD. XXXXX MONTERREY MEXICO 


USD173200, 


NOT EXCEEDING 


XXXXCRSJ 

BY PAYMENT 

:42C:(Drafts at...) 

SIGHT 

:42D:(Drawee) 

BANCO XXXXXXX 

SAN JOSE, COSTA RICA 


SERVICIO DE REBOBINADO DE 

PLANTA HIDROELECTRICA 

DANIEL GUTIERREZ OC1070 E-9063 


A.FACTURA COMERCIAL (ORIGINAL Y 1 COPIA) 

EN ESPANOL, DEBIDAMENTE FIRMADAS Y 

JURADAS. 


ESTA CARTA DE CREDITO SERA PAGADA 

CONTRA NUESTRO MENSAJE SWIFT DE 

AUTORIZACION CUANDO EL APLICANTE(CNFL) 

NOS INDIQUE QUE RECIBIO EL SERVICIO HA 

SATISFACCION. 


TODOS LOS GASTOS BANCARIOS FUERA DE 

COSTA RICA SON POR CUENTA DEL 

APLICANTE. 


WITHOUT 

30-May-12 8 




:78:(Instructions to Pay/Accept/Neg bank) 

ALL DOCUMENTS IN ONE LOT VIA COURIER. 

FAVOR ACUSAR RECIBO A LA MAYOR 

BREVEDAD POSIBLE INDICANDONOS SU 

NUMERO DE REFERENCIA. 

UNA VEZ RECIBIDOS LOS DOCUMENTOS Y 

ESTOS ESTEN DE ACUERDO A LOS TERMINOS 

DE LA CARTA DE CREDITO NOSOTROS 

PAGAREMOS AL VENCIMIENTO SEGUN SUS 

INTRUCCIONES 

. 

30-May-12 9 





IRREVOCABLE 


IMP 0000024842 


110203 




110302 MEXICO 

:51A:(Applicant bank) 

VZLAVECA 


XXXXXX VENEZUELA SRL/ AVE. 

CARACAS VENEZUELA. 


XXXXX DE MEXICO, S.A. DE CV 

MEXICO 


USD304648,68 


NOT EXCEEDING 


XXXXMXMM 

BY ACCEPTANCE 


100 PERCENT AT 60 DAYS AFTER BL DATE 

:42A:(Drawee) 

BNMXMXMMXXX 


NO PERMITIDOS 


NO PERMITIDOS 

:44E:(Port of Loading/Aiport of Departure) 

UN PUERTO DE MEXICO 


PUERTO CABELLO VENEZUELA 


110209 

:45A:(Goods desc). 

CIF. 

TONSIL ACTISIL 220FF 

.FOB: USD 217.728,00 

.FLETE: USD 86.400,00 

.SEGURO: USD 520,68 

: 

30-May-12 10 




+ORG 0 COP 2 FACTURA COMERCIAL. 

+ORG 0 COP 2 CERTIFICADO DE ORIGEN, 

EMITIDO POR LA ENTIDAD AUTORIZADA DEL 

PAIS INDICANDO LA ORIGINALIDAD DE LA 

MERCANCIA. 

. 

+ORG 0 COP 2 CONOCIMINTO DE EMBARQUE 

MARITIMO LIMPIO A BORDO CONSIGNADO Y 

NOTIFICADO A XXXXX INDICANDO FLETE 

PREPAGADO. 

. 

+ORG 0 COP 2 PEDIMENTO O SHIPPER EXPORT 

DECLARATION ,EMITIDO POR LA ENTIDAD 

OFICIAL AUTORIZADA DEL PAIS PARA EMITIR 

ESTE DOCUMENTO. 

. 

+ORG 0 COP 2 CERTIFICADO DE SEGUROS 

EMITIDO O ENDOSADO A FAVOR DE 

BANCO DE VENEZUELA, S.A. BANCO 

UNIVERSAL CUBRIENDO RIESGO TOTAL. 

. 

+ORG 0 COP 2 COMUNICACION DEL 

BENEFICIARIO DONDE EVIDENCIA QUE 

ENVIO JUEGO COMPLETO DE DOCUMENTOS 

ORIGINALES DIRECTAMENTE A 

XXXXXXX DE VENEZUELA, S.R.L. 



LA FACTURA COMERCIAL DEBE INDICAR NRO. 

DE CADIVI 13614273 

. 

LA NEGOCIACION CON COPIAS DE 

DOCUMENTOS ES PERMITIDA 

. 

TODOS LOS DOCUMENTOS DEBEN SER 

EMITIDOS CON FECHA POSTERIOR A 

02/03/11 


GASTOS FUERA DE VENEZUELA SON POR 

CUENTA DEL BENEFICIARIO. 


CONFIRM 


30-May-12 11 



: :40A:(Form of Doc Credit) 

IMP IRR 


OC68716 

:31D:(Date and Place of Expiry) 

110718MEXICO D.F. 


LABORATORIOS XXXXX SA DE CV 

XXXX COL ………….MEXICO DF 


LABORATORIOS XXXXX DE MEXICO SA 

DE CV 1XXXXXX PUEBLA MEXICO 

:32B:(Currency code amt) 

EUR25500,00 

:39:+CREDIT TOLERANCE 10/10 PERCENT 

:42:DRAFTS AT 90 DAYS FR INVOICE DATE 


N 


Y 

:44B:(Shipment to) 

(PLANTA COMPRADOR) NAUCALPAN ESTADO 

DE MEXICO 

:44E:(Port of Loading/Airport of Depart) 

VERACRUZ VERACURZ 

:45B:+SHIPMENT TERMS:CIF (PLANTA 

COMPRADOR) NAUCALPAN ESTADO DE 

MEXICO 

+OC 68716 ANTIHISTAM INY 100 ML. 2,500 PZAS. 

+OC 68710 XILOCAINA INY 100 ML. 2,000 PZAS. 

+OC 68714 DIUROL INY 10 ML. 5,000 PZAS. 

:46B: 1 COPIA DE TALON DE TRANSPORTE 

TERRESTRE MARKED FREIGHT PREPAID 

CONSIGNED TO XXXXXXX SA DE CV 

AND NOTIFY XXXXX SA DE CV 

COL XXXXXX MEXICO DISTRITO FEDERAL 

+SIGNED COMMERCIAL INVOICE IN 0 

ORIGINAL(S) AND 1 COPY(IES) 

+CERTIFICADO DE ANALISIS 1 COPIA 

:47B:+CONDICIONES DE VENCIMIENTOS: 

USANCE 50 POR CIENTO 60 DIAS FECHA 

FACTURA Y 50 POR CIENTO A 90 DIAS FECHA 

FACTURA. 

+TODAS LAS COMISIONES POR CONCEPTO DE 

MODIFICACIONES A ESTA CARTA DE CREDITO 

SOLICITADAS POR EL BENEFICIARIO SERAN 

POR CUENTA DEL MISMO, LAS DEMAS 

CORRERAN POR CUENTA DE ORDENANTE 

30-May-12 12 




+POLIZA DE SEGURO TOKIO MARINE COMPAIA 

DE SEGUROS SA DE CV NUMERO 1TL00626. 

+ESTA CARTA DE CREDITO DOMESTICA SE 

NEGOCIA CON COPIAS DE FACTURA Y 

AMPARA LAS ORDENES DE COMPRA 68716, 

68710 Y 68714. 

+DEBERAN PRESENTARSE COPIAS DE 

FACTURA CON EL SELLO DE RECEPCION 

ORIGINAL DE (ALMACEN DE COMPRADOR) 

+LAS FACTURAS ORIGINALES SERAN 

ENVIADAS VIA MENSAJERIA A (COMPRADOR) 

COL XXXXX MEXICO DISTRITO FEDERAL A LA 

ATENCION DEL ING. XXX Y/O XXXXX. 

+LA COPIA DE TALON DE TRANSPORTE 

TERRESTRE INDICADO EN LOS DOCUMENTOS 

DEBERA COMPROBAR LA ENTREGA DESDE 

PUERTO DE VERACRUZ HACIA EL ALMACEN 

DE XXXXXX EN XXXX NAUCALPAN ESTADO DE 

MEXICO . 

DEBERAN PRESENTAR COPIA DE LA 

FACTURA CON EL SELLO DE RECEPCION 

ORIGINAL DEL ALMACEN DE XXXX.EN EL 

RUBRO DE ENVIO PODRA APLICAR ENVIAR 

DESDE: PUERTO DE VERACRUZ. 

+INSURANCE COVERED BY BUYERS 

LATSHP/110704 


+COMPRADOR Y VENDEDOR 

:48:(Period for presentation) 

+14 


CONFIRM 

:78:(Instructions for notification) 

+ADVISE BY FULL CABLE 

:57D:(Adv Thru Bank) 

XXXXXXXXXX SA 

SUC OFICINA PRINCIPAL XXXX 

AV XXXXXXX 13A COL XXXXX CP XXXX 

PUEBLA PUE 

30-May-12 13 



1. En el termino de venta marca EX WORKS MORELOS MEXICO ¿no es 

necesario especificar la dirección 

2. Los documentos de entrega son los siguientes, 

1) COMMERCIAL INVOICE IN ONE ORIGINAL AND 6 COPIES DULY STAMPED 

AND MANUALLY SIGNED BY BENEFICIARY. 

2) ORIGINAL AIRWAY BILL (COPY SHIPPER) ISSUED TO THE ORDER OF STB 

THAMEUR TUNIS BEARING FLIGHT NUMBER AND EFFECTIVE DATE OF 

SHIPEMENT MARKED FREIGHT PAYABLE AT DESTINATION NOTIFY 

APPLICANT. 

3) WEIGHT NOTE/PACKING LIST. 

4 )CERTIFICAT OF ORIGIN ISSUED BY CHAMBER OF COMMERCE. 

5) CE CERTIFICATE. 

Tengo duda en el segundo documento porque si se supone que es EXW ¿no 

debería de entregar un documento sellado por la aerolínea para comprobar el 

día de embarque pues la responsabilidad de mi cliente termina el día que se 

entrega al primer transportista, mismo que debería tomarse como shipment 

date, no es así 

¿Qué es CE CERTIFICATE 

Inconsistencias de Cartas de Crédito 1 


30-May-12 14 



{1:F01XXXXMXMMAXXX} 

{2:O7001614101201XXXXCRSJAXXX} 

:27:(Seq of Total) 

1/1 


IRREVOCABLE 


M001534 


111201 




120301 MEXICO 


XXXXX COSTARRICENSE DE SEGURO SOCIAL 

AVENIDAS 2 Y 4, CALLES 5 Y 7 



XXXXXXXXXX S.A. DE C.V. 

CIUDAD DE MEXICO, DISTRITO FEDERAL, 


USD40600, 


NOT EXCEEDING 


XXXXCRSJ 

BY PAYMENT 


SIGHT 

:42D:(Drawee) 

BANCO XXXXXXX 



PARTIAL SHIPMENTS ARE ALLOWED 


TRANSHIPMENTS ARE ALLOWED 


CUALQUIER AEROPUERTO DE MEXICO Y/O 

U.S.A. 


AEROPUERTO INTERNACIONAL JUAN 

SANTAMARIA,COSTA RICA 

:44B:(For transportation to) 

FABRICA DE ROPA DE LA C.C.S.S., UBICADA 

DETRAS DEL HOSPITAL 


120208 

30-May-12 15 





ITEM UNICO:SISTEMA INTEGRADO DE DISENO 

Y PATRONAJE ASISTIDO POR COMPUTADORA 

02 UD SOFTWARE ACCUMARK PROFESIONAL 

EDITION V8.4-PDS Y GMS. 

01 UD TRAZADOR A CHORRO DE TINTA 

(PLOTTER) 

CLASE INFINITY TM 85, ANCHO 1.8M. 

02 ESTACION DE TRABAJO DELL CON 

MONITOR FLAT PANEL DE 22''. 

01 CAPACITACION EN SITIO, 5 DIAS - 40 

HORAS TOTALES. 

01 UD CAPACITACION EN SITIO, 5 DIAS - 40 

HORAS TOTALES DE 1 A 3 MESES DESPUES 

DEL PRIMER ENTRENAMIENTO 

DEMAS CARACTERISTICAS SEGUN COMPRA 

DIRECTA 2010CD-000171-8101 Y ORDEN DE 

COMPRA 0754. 

+++DDU+++AEROPUERTO INTERNACIONAL 

JUAN SANTAMARIA, 

COSTA RICA. DESTINO FINAL: FABRICA DE 

ROPA DE LA C.C.S.S., UBICADA DETRAS DEL 

HOSPITAL MEXICO, LA URUCA, SAN JOSE, 

COSTA RICA. 


A. FACTURA COMERCIAL (ORIGINAL Y 5 

COPIAS) FIRMADAS A MANO, EN ESPANOL, 

INCLUYENDO DESCRIPCION DE LA 

MERCADERIA. 

B. LISTA DE EMPAQUE (ORIGINAL Y 2 COPIAS), 

EN ESPANOL. 

C. GUIA AEREA (ORIGINAL Y 3 COPIAS) 

MOSTRANDO UNA DESCRIPCION GENERAL 

DE LA MERCADERIA TAL Y COMO LO INDICA 

LA FACTURA COMERCIAL, INDICANDO 

FLETE PREPAGADO, CONSIGNADO A 

CAJA COSTARRICENSE DE SEGURO SOCIAL 

ATTN. SR. JUAN JOSE ACUNA RAMIREZ TEL. 

2295-2109. 

D. CERTIFICADO DE ORIGEN (ORIGINAL Y 2 

COPIAS).EN ESPANOL 


1. ESTA CARTA DE CREDITO ESTA SUJETA A 

LOS U.P.C. RELATIVOS A CREDITOS 

DOCUMENTARIOS DE LA CCI, REVISION 2007, 

PUB.600. 

30-May-12 16 




2.EL MONTO DDU DE ESTA L/C SERA 

CANCELADO DE LA SIGUIENTE MANERA: 

USD-40.600.00 CONTRA 

NUESTRA AUTORIZACION POR SWIFT 

CUANDO EL ORDENANTE MANIFIESTE 

HABER RECIBIDO CONFORME EL EQUIPO EN 

EL SITIO. 

3.EMBARQUE HASTA: AEROPUERTO 

INTERNACIONAL JUAN SANTAMARIA, COSTA 

RICA DESTINO FINAL FABRICA DE ROPA SAN 

JOSE, COSTA RICA. 

4. EN LA DIRECCION DEL BENEFICIARIO 

AGREGAR: FAX (0052) 55-9171-9036. 

5. EMBARQUE HASTA: AEROPUERTO 

INTERNACIONAL JUAN SANTAMARIA, COSTA 

RICA. DESTINO FINAL: 

FABRICA DE ROPA DE LA C.C.S.S., UBICADA 

DETRAS DEL HOSPITAL MEXICO, LA URUCA, 

SAN JOSE, COSTA RICA. 


TODO GASTO BANCARIO FUERA DE 

COSTA RICA ES POR CUENTA DEL 

BENEFICIARIO. 

:48:(Period for Presentation) 

DOCUMENTS MUST BE PRESENTED 

WITHIN 21 DAYS AFTER SHIPMENT DATE 

AND WITHIN VALIDITY TERMS OF 

THIS DOCUMENTARY CREDIT 


WITHOUT 


POR FAVOR INFORMENOS MISMA VIA LA 

FECHA EXACTA EN QUE USTEDES AVISARON 

ESTA CARTA DE CREDITO AL 

BENEFICIARIO. 

FAVOR ACUSAR RECIBO A LA MAYOR 

BREVEDAD POSIBLE INDICANDONOS SU 

NUMERO DE REFERENCIA. 

ALL DOCUMENTS IN ONE MAILING BY 

COURIER. UNA VEZ RECIBIDOS LOS 

DOCUMENTOS Y ESTOS ESTEN 

DE ACUERDO A LOS TERMINOS DE LA CARTA 

DE CREDITO NOSOTROS PAGAREMOS AL 

VENCIMIENTO SEGUN SUS INTRUCCIONES. 

30-May-12 17 





IRREVOCABLE 


XXXXXXXX 



:31D:(Date and Place of Expiry) 

110711 


XXXXXXXXXXXXX SA DE CV 

XXXXXXXXXX MEXICO, D.F. 


XXXXXXXXXXX, S.A. 

XXXXXXXXX ESPANA 

:32B:(Currency code amt) 

EUR1831612,80 

:39:+CREDIT TOLERANCE 0/0 PERCENT 

:42: DRAFTS AT SIGHT 


Y 


Y 


BILBAO 

:44F:(Port of Discharge/Airport of Dest) 

VERACRUZ 

:45B:+SHIPMENT TERMS:FOB BILBAO 

+5 MOTORES A GAS NATURAL DE LA MARCA 

GUASCOR MODELO SFGM560/55 

//1100 KW MECANICO, CADA UNO CON 

ARMARIO DE 480 V A 1,800 RPM, CON 

REGULACION ELECTRONICA Y MONTADA 

SOBRE BANCADA COMUN, CADA UNO CON 

ACCESORIOS, SISTEMA DE REGULACION, 

SISTEMA DE ESCAPE, ARMARIO DE CONTROL 

Y SINCRONISMO, ARMARIO DE POTENCIA, 

ARMARIO CONCENTRADOR PARA LA PLANTA, 

SISTEMA DE GENERACION DE VAPOR Y 

//SISTEMA DE VENTILACION DE LA SALA, Y 

UNA CALDERA. 

:46B:+FULL SET OF CLEAN ON BOARD PORT 

TO PORT BILLS OF LADING 

//MARKED FREIGHT COLLECT 

//CONSIGNED TO XXXXXXXXXXX SA DE CV 

XXXXXXXX, MEXICO DF, 

//AND NOTIFY XXXXXXXXXX SA DE CV 

//XXXXX, MEXICO DF, 

+SIGNED COMMERCIAL INVOICE IN 3 

ORIGINAL(S) AND 3 COPY(IES) 

+PACKING LIST IN 3 ORIGINAL(S) AND 3 

COPY(IES) 

+CERTIFICATE OF ORIGIN IN 1 ORIGINAL(S) 

AND 3 COPY(IES) 


30-May-12 18 



+SIGNED ACCEPTANCE LETTER FROM THE 

APPLICANT CONTAINING CONFIRMATION OF: 

RECEIPT OF THE MACHINERY, MACHINERY 

START UP, AND MACHINERY VERIFICATION OF 

WELL FUNCTIONING. 2 ORIGINALS AND 2 

COPIES 

+SIGNED ACCEPTANCE LETTER FROM THE 

APPLICANT CONTAINING CONFIRMATION OF 

THE MACHINERY OPERATION TRAINING 

PROVIDED BY THE BENEFICIARY. 2 

ORIGINALS AND 2 COPIES 

+SIGNED ACCEPTANCE LETTER BY BOTH 

PARTIES CONTAINING CONFIRMATION THAT 

THE MACHINES SHOW OVER 90 PERCENT 

PERFORMANCE EFFECTIVITY WITHIN 90 DAYS 

FROM THE RECEIPT OF THE MACHINES ON 

//THE APPLICANTS PLANT. 2 ORIGINAL AND 2 

COPIES 

:47B:+APPLICANTS COMPLETE AND CORRECT 

INVOICE INFORMATION: 

+GRUPO XXXXXXXX SA DE CV 

+XXXXXXXXX NO. XXX PISO XXX 

+COL. XXXXXX+ MEXICO, DF CP XXXXXX 

+RFC: XXXXXXXXXXXX 

+BENEFICIARY COMPLETE INFORMATION: 

+ XXXXXXXXXX, S.A. 

+ XXXXXXXXXX 44 

+ XXXXXXXXXX SPAIN 

+PHONE: 34-943-865200 

+TOTAL LC AMMOUNT: 1,831,612.80 EUROS 

+ADVANCE PAYMENT OF: 969,681.60 EUROS 

BY THE FOB BILBAO DATE 

+BALANCE PAYMENT OF: 861,931.20 EUROS 

UPON DELIVERY, INSTALATION, START UP 

AND VERIFICATION OF THE MACHINES 

//CONFIRMED BY A SIGNED ACCEPTANCE 

LETTER BY BOTH PARTIES, IF THE 

//VERIFICATION OF THE MACHINES SHOWS 

OVER 90 PERCENT PERFORMANCE 

//EFFECTIVITY WITHIN 90 DAYS FROM THE 

RECEIPT OF THE MACHINES ON THE 

APPLICANTS PLANT. 

+INSURANCE COVERED BY BUYERS 

/LATSHP/110531 


+BENEFICIARY 


WITHOUT 

:78:(Instructions for notification) 

+ADVISE BY FULL CABLE 


XXXXXXXXXXXXX



IRREVOCABLE 


5602086502 


120330 


UCPURR LATEST VERSION 


120615TAIWAN 


XXXXXX XXXXX SA DE CV 

CALLE XXXXXX 11 , COL XXXXXXXXX 

MEXICO DF 


XXXXXXXXXXX CO LTD 

XXX SEC 1, XXXXXX. RD. TAINAN 

CITY TAIWAN, R.O.C 


USD571757,40 


NOT EXCEEDING 

:41D:(Available with..by...) 

ANY BANK 

BY NEGOTIATION 


180 DAYS SIGHT 

:42A:(Drawee) 

BNMXMXMM 


ALLOWED 


ALLOWED 


ANY PORT IN TAIWAN 


LAZARO CARDENAS, MICH. 


120531 


148,000 MTS OF 100 PCT POLYESTER WOVEN 

FABRIC ABT 560 INCH X 260 G/Y PAMELA 

NAUTICA AT A A PRICE OF 1.2609 USD PER MT. 

50,000 MTS OF T/PO 96/4 WOVEN FABRIC ABT 

56/57 INCH X 315 G/Y SONATA AT A A PRICE OF 

1.5611 USD PER MT. 

62,000 MTS OF T/PO 96/4 WOVEN FABRIC ABT 

56 INCH X 360 G/Y …………………………. 

30-May-12 20 




………………………………………………………… 

………………………………………………………… 

…………………………………………………………. 

SHIPMENT TERMS: FOB + INSURANCE ANY 

PORT IN TAIWAN 


1.FULL SET AND 4 COPIES OF COMBINED BILL 

OF LADING CONSIGNED TO XXXXXXX MEXICO 

S.A. DE C.V. XXXXXX NO. XX COL. XXXXX 

MEXICO D.F. MEXICO 

C.P. XXXXX TAX ID XXXXXXXXX, AND NOTIFY 

TO: XXXXXX MEXICO S.A. DE C.V. MANZANA 

XXX LOTE XX PARQUE INDUSTRIAL 

XXXXXXXXXX CORREDOR INDUSTRIAL 

XXXXXXXXXXXXX MEXICO C.P. XXXX TEL. 

XXXXXX / FAX XXXXXXXXX TAX ID 

XXXXXXXXXX, 

SHOWING SHIPMENT CONTAINERIZED AND 

MARKED FREIGHT COLLECT. 

2.- 1 ORIGINAL AND 4 COPIES OF SIGNED AND 

DATED COMMERCIAL INVOICE ISSUED TO THE 

NAME OF: XXXX MEXICO S.A. DE C.V. 

XXXXXXXXXX NO. XX COL. XXXXXXX 

MEXICO D.F. C.P. XXXXX TAX ID XXXXXXXXXX, 

SHOWING INCOTERM FOB 

. 

3.PACKING LIST IN 1 ORIGINAL AND 3 COPIES 

. 

4.ORIGIN CERTIFICATE IN 1 ORIGINAL AND 3 

COPIES 

. 

5. 1 ORIGINAL AND 3 COPIES OF INSURANCE 

POLICY/CERTIFICATE COVERING ALL RISK 

FROM SELLERS WAREHOUSE TO BUYER 

WAREHOUSE FOR 110 PCT INVOICE VALUE 

EXCEPTION CLAUSES ARE NOT ALLOWED. 


PLEASE TAKE NOTE THAT THE ARTICLE 28 H 

AND I OF UCP 600 ITS NOT APLICABLE FOR 

THIS LC. 

. 

THIS IS THE OPERATIVE INSTRUMENT 

30-May-12 21 




THE ADVISING/CONFIRMING/NOMINATED BANK 

MUST SEND ALL DOCUMENTS BY SPECIAL 

COURIER SERVICE IN ONE COVER TO BANCO 

XXXX S.A., CARTAS DE CREDITO MEXICO, 

XXXXXXX N0.XXX, PISO XX COL. XXXX MEXICO, 

D.F. CP XXXX. 

PLEASE ACKNOWLEDGE RECEIPT OF THIS L/C 

QUOTING YOUR REFERENCE NUMBER AND THE 

EXACT DATE WHEN YOU ADVISED / CONFIRMED 

THIS L/C TO THE BENEFICIARY. 


ALL BANKING COMMISSIONS AND 

CHARGES OUTSIDE MEXICO ARE FOR 

BENEFICIARY'S ACCOUNT 


NOT LATER THAN 10 DAYS AFTER 

SHIPMENT DATE AND WITHIN THE L/C 

VALIDITY. 


WITHOUT 


AT MATURITY DATE WE WILL REMIT THE FUNDS 

AS PER YOUR COVER REIMBURSEMENT 

INSTRUCTIONS, ONCE THE DOCUMENTS WERE 

REVIEWED AND DETERMINED THAT COMPLIED 

WITH LC TERMS AND CONDITIONS.

DRAFT FOR OPENING OF L/C 


40A: FORM OF DOCUMENTARY CREDIT 

IRREVOCABLE 

40E: APPLICABLE RULES 


31D: DATE AND PLACE OF EXPIRY 

DATE: 130408 

PLACE: USA 

32B: CURRENCY CODE AND AMOUNT 

USD 43,641,796.32 MAXIMUM 

50 :APPLICANT 

XXXXXXXX, S. DE R.L. DE C.V. 

XXXXXXXXXXX 59, COL. XXXXXX 

DELEG. XXXXX CP XXXX, MEXICO DF 

59: BENEFICIARY 

XXXXXXXXXXXX CORP 

900 XXXXX ROAD, XXXXXXX AL, 36XXX USA 

41A AVAILABLE WITH ... BY ... 

XXXXXX BANK N.A. (XXXXUS33) 

BY ACCEPTANCE 

42P DEFERRED PAYMENTS DETAILS 

30 DAYS BL 

43P PARTIAL SHIPMENTS 

ALLOWED 

43T TRANSSHIPMENT 

ALLOWED 

44E PORT OF LOADING/AIRPORT OF 

DEPARTURE ANY PLACE WITHIN USA 

44F PORT OF DISCHARGE/AIRPORT OF 

DESTINATION CARRIZALES OR TERRRAZAS 

OR SAMALAYUCA, CHIHUAHUA, MEXICO. 

44C LATEST DATE OF SHIPMENT 

08.03.2013 

45A DESCRIPTION OF GOODS 

192,054 METERS HELICALLY SUBMERGED 

ARC WELDED STEEL PIPE (SAWH) 

INCOTERM 2010 CIP CARRIZALES OR 

TERRRAZAS OR SAMALAYUCA, HIHUAHUA, 

MEXICO 

46A DOCUMENTS REQUIRED 

1. 1 COPY OF INVOICE 

2. 1 COPY OF STRAIGHT BILL OF LADING ON 

BENEFICIARY LETTERHEAD CONSIGNED TO 

APPLICANT INDICATING SHIPMENT FROM ANY 

PLACE WITHIN THE USA AND DESTINATION AS 

CARRIZALES OR TERRRAZAS OR 

SAMALAYUCA, CHIHUAHUA, MEXICO, 

INDICATING NAME OF CARRIER BUT NOT 

SIGNED BY OR ON BEHALF OF CARRIER, 

INDICATING CHARGES TO BE PREPAID 

3. 1 COPY OF PACKING LIST OR LOAD TALLY 

4. 1 COPY OF CERTIFICATE OF ORIGIN 


30-May-12 23 



1 COPY OF MILL TEST REPORT OR QUALITY 

CONTROL TEST REPORT. 

6. 1 COPY OF A CERTIFICATE SIGNED BY AN 

AUTHORIZED OFFICER OF THE BENEFICIARY 

STATING THE QUANTITIES OF PRODUCT 

SHIPPED, THE SHIPMENT DATE AND THAT 

THE PRODUCT HAS BEEN SHIPPED TO 

APPLICANT AS AGREED PURSUANT TO THE 

PIPE SUPPLY AGREEMENT BETWEEN 

XXXXXXX (APPLICANT). AND XXXXX 

(BENEFICIARY). 

47A ADDITIONAL CONDITIONS 

PARTIAL SHIPMENTS ALLOWED. 

THIS LC COVERS 65% OF THE INVOICE 

AMOUNT. 

IN LIEU OF DOCUMENTS LISTED UNDER 

FIELD 46A, BENEFICIARY MAY PRESENT AN 

INVOICE LABELED “ARTICLE 24 INVOICE” 

ISSUED BY THE BENEFICIARY AND 

COUNTERSIGNED BY APPLICANT, STATING: 

“THIS INVOICE IS COVERING AGREED 

PAYMENTS PURSUANT TO THE PIPE SUPPLY 

AGREEMENT BETWEEN XXXXXXXXXX 

(APPLICANT) AND XXXXXXX (BENEFICIARY), 

AND PAYMENT UNDER THIS LC SHALL BE 

MADE OF 100% OF THE INVOICE AMOUNT, AT 

SIGHT. 

THE QUANTITY TOLERANCE OF PRODUCT 

DELIVERED MAY BE +1.5%/0% OF THE TOTAL 

ORDER. HOWEVER THE AMOUNT OF THIS LC 

SHALL NOT CHANGE BY REASON OF ANY 

TOLERANCE IN THE QUANTITY OF PRODUCT. 

30-May-12 24 




48 PERIOD FOR PRESENTATION 

WITHIN 21 DAYS FROM DATE OF SHIPMENT 

49 CONFIRMATION INSTRUCTIONS 

CONFIRM 

71B DETAILS OF CHARGES 

“ALL BANKING COMMISSIONS AND CHARGES 

OF ISSUING BANK ARE ON APPLICANT’S 

ACCOUNT. ALL BANKING COMMISSIONS AND 

CHARGES OUTSIDE MEXICO ARE ON 

BENEFICIARY´S ACCOUNT, OTHER THAN 

BANKING COMMISSIONS AND CHARGES OF 

THE CONFIRMING BANK, WHICH ARE ON 

APPLICANT’S ACCOUNT ” 

78 REIMBURSEMENT INSTRUCTIONS 

DOCUMENTS TO BE SENT TO US IN ONE LOT 

BY COURIER TO OUR ADDRESS 

…………………….. 

CONFIRMING THAT THE DOCUMENTS 

PRESENTED COMPLY WITH THE TERMS AND 

CONDITIONS OF THIS LETTER OF CREDIT. 

YOU ARE AUTHORIZED TO DEBIT OUR 

ACCOUNT WITH YOU (OR THE 

REIMBURSEMENT BANK)ON DUE DATE.. 

30-May-12 25 




Campo 46ª: Indican flete pagado, pero no hay término de venta. 

Campo 47: Indican “Los certificados deberán ser expedidos de acuerdo a lo 

requerido por PEMEX”, pero no tenemos contra qué corroborar que los 

certificados concuerdan con lo requerido en PEMEX y en la LC no hay un 

detalle que indique qué es lo requerido por PEMEX. 

30-May-12 26 





BY DEF PAYMENT 

:42P:(Deferred Payment det) 

AT 10 DAYS AFTER PRESENTATION OF THE REQUIRED DOCUMENTS. 

:46A:(Documents reqd): 1. SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS. 

2. PACKING LIST ISSUED BY BENEFICIARY IN THREE ORIGINALS SIGNED BY 

THE APPLICANT. 

3. ………… 

4. ORIGINAL POSITIVE TEST CERTIFICATE ISSUED BY BENEFICIARY AND 

COUNTERSIGNED BY XXXXX AND XXXXXX AND C INSPECTOR PRIOR TO 

SHIPMENT 

:47A:(Additional conditions): 1….. 

.2….. 

3. THE PRESENTATION TO US OF DOCUMENTS IN AVAILMENT OF THIS 

DOCUMENTARY CREDIT MUST BE EFFECTED THROUGH A FIRST CLASS 

BANK. 

30-May-12 27 




:47B: THIS LETTER OF CREDIT COVER THE FOLLOWING PURCHASE 

ORDERS XXXXX 

+ DOCUMENTS MUST BE PRESENTED ON WORKING DAYS 

+ ALL FREE OF CHARGE (FOC) ITEMS REGISTERED ON SUPPLIERS INVOICE 

THE AMMOUNT DECLARED FOR FOC IS ONLY FOR CUSTOMS PURPOSE 

THIS AMMOUNT IS NOT BER CHARGED BY BENEFICIARIES BANK TO 

PAYEES BANK 

+ SUPPLIER MUST SENT A SET OF SHIPPING DOCUMENTS DIRECT TO XXXX 

TO RELEASE CONTAINER IN TIME. 

+ CORRESPONDENT BANK: XXXXXXXX BANK NA 

+ BENEFICIARY BANK: BANCO XXXXXXXX SA BRASIL 


XXXXXXXXXXXX BANK NEW YORK, NY 

30-May-12 28 



Discrepancias en Cartas de Crédito 11 

DISCREPANCY: WEIGHT IN GOODS DESCRIPTION KG VS TM 

ARGUMENT 1: NOT A DISCREPANCY SINCE KG AND TM BELONG TO 

SAME MEASURING UNIT AND NO NEED OF CALCULATIONS TO 

CONVERT KG IN TM. 

ARGUMENT 2: IT IS A DISCREPANCY SINCE IT'S NOT CONSISTENT 

WITH LC TERMS AND CONDITIONS 

* Kg significa kilogramos y TM significa Toneladas Métricas. 

30-May-12 29 




DISCREPANCY: ZOOSANITARY CERTIFICATE PRESENTED I/O 

HEALTH CERTIFICATE AS REQUIRED IN THE LETTER OF CREDIT 

ARGUMENT 1: NOT A DISCREPANCY SINCE ZOOSANITARY 

CERTIFICATE CONTAINS THE SAME DETAILS REQUIRED UNDER 

THE LETTER OF CREDIT, WHICH SATISFIES THE REQUIREMENTS 

FOR A HEALTH CERTIFICATE 

ARGUMENT 2: IT IS A DISCREPANCY SINCE DOCUMENT 

PRESENTED DOES NOT SHOWS TO BE A HEALTH CERTIFICATE. 

30-May-12 30 




DISCREPANCY: LC REQUIRES PRESENTATION OF COPIES OF 

TRANSPORT DOCUMENT. 

DISCREPANCY REPORTED: LATE PRESENTATION 

(A) DISCREPANCY IS VALID 

(B) DISCREPANCY IS NOT VALID. 

30-May-12 31 




REFERENCIA: LA LC REQUIERE QUE LA FACTURA INDIQUE EL TAX ID 

XXXXXX-XXX DEL EXPORTADOR MEXICANO. 

LA FACTURA MUESTRA RFC XXXXXX-XXX EN LUGAR DE TAX ID XXXXXX- 

XXX 

ARGUMENTO 1: SI SE MUESTRA TAX ID O RFC O SIMILAR NO SE 

CONSIDERA DISCREPANCIA 

ARGUMENTO 2: SE OBSERVÓ COMO DISCREPANCIA YA QUE NO ERA 

LITERAL . 

30-May-12 32 




DISPONIBILIDAD DE LA LC: 40 DÍAS FECHA FACTURA POR PAGO 

DIFERIDO (L/C NO REQUIERE LETRAS) 

EL BANCO CONFIRMADOR CITA LA DISCREPANCIA: 

FACTURA INDICA “PAGO A 40 DIAS PAGO DIFERRIDO” PERO EL 

MT700, CAMPO 42C, INDICA “PAGO A 40 DIAS FECHA DE LA 

FACTURA POR PAGO DIFERIDO.” 

EL BANCO EMISOR RECHAZA LA DISCREPANCIA YA QUE EL DATO 

EN LA FACTURA DE “PAGO DIFERIDO” NO AFECTA EN INGÚN 

SENTIDO LA DISPONIBILIDAD DE LA CARTA DE CRÉDITO. 

¿ESTÁ EL BANCO CONFIRMADOR EN LO CORRECTO 

¿ESTA EL BANCO EMISOR EN LO CORRECTO 

30-May-12 33 




LA LC SOLICITA DOCUMENTO DE TRANSPORTE MARÍTIMO PUERTO A 

PUERTO. SIN EMBARGO, ADEMÁS DE PUERTOS DE CARGA Y DESCARGA, 

TAMBIEN INDICA UN LUGAR DE DESTINO FINAL DE ENTREGA DE LA 

MERCANCÍA. 

BENEFICIARIO PRESENTA DOCUMENTO DE TRANSPORTE MULTIMODAL 

EN LUGAR DE UN MARINE/OCEAN BL, MOSTRANDO PUERTO DE CARGA Y 

DESCARGA Y DESTINO FINAL DE LA MERCANCÍA DE ACUERDO A LA L/C. 

EL TITULO DEL BL ES DISCREPANCIA. 

EL TITULO DEL BL NO ES DISCREPANCIA. 

30-May-12 34 




LC REQUIERE EN FACTURA: TRADE TERMS XXX, + LUGAR YYY 

CHINA. 

LA FACTURA SÓLO INDICA EL TÉRMINO DE VENTA SIN EL LUGAR: 

“YYY CHINA” 

LA OMISIÓN DEL LUGAR (XXX CHINA) ES DISCREPANCIA. 

LA OMISIÓN DEL LUGAR (XXX CHINA) NO ES DISCREPANCIA. 

30-May-12 35 




REFERENCIA: LA LC INDICA EN EL CAMPO 46 DE DOCUMENTOS 

REQUERIDOS: DOCUMENTO XYZ EN 1 ORIGINAL Y 2 COPIAS “IF IS 

APPLICABLE" 

EL BENEFICIARIO NO PRESENTA DICHO DOCUMENTO AL BANCO 

CONFIRMADOR. 

EL BANCO CONFIRMADOR DECLARA “PRESENTACIÓN CONFORME” 

EL BANCO EMISOR DECLARA LA SIGUIENTE DISCREPANCIA: “DOCUMENTO 

XYZ NO PRESENTADO”. 

¿ESTA EL BANCO CONFIRMADOR EN LO CORRECTO 

¿ESTA EL BANCO EMISOR EN LO CORRECTO 

30-May-12 36 




DISCREPANCIA: “FACTURA OMITE MOSTRAR DESCRIPCION DE LA 

MERCANCIA EXACTAMENTE COMO LO PIDE LA L/C “ 

LA FACTURA COMERCIAL MUESTRA: 

“PLANOS DIMENSIONALES BOMBA BOOSTER.” 

LAS CONDICIONES DE LA LC CITAN: 

“PLANO DIMENSIONALES DE BOMBAS BOOSTER “ 

ES DISCREPANCIA. 

NO ES DISCREPANCIA. 

30-May-12 37 




DISCREPANCIA: FACTURAS NO FUERON FIRMADAS 

LA CARTA DE CRÉDITO SOLICITA: FACTURA COMERCIAL EN 3 

COPIAS DEBIDAMENTE FIRMADAS. 

LAS FACTURAS FUERON PRESENTADAS CON FIRMA ELECTRÓNICA 

(TAL Y COMO AHORA LO DISPONEN LAS LEYES DEL SAT EN 

MEXICO). 

¿LA FACTURA CUMPLE CON LAS CONDICIONES DE LA LC 

¿LA FACTURA NO CUMPLE CON LAS CONDICIONES DE LA LC 

30-May-12 38 



Más inconsistencias de Cartas de Crédito 

Otros Documentos Requeridos: 

1 copy of Straight Bill of Lading on Beneficiary letterhead consigned to 

Applicant indicating shipment from any place within the USA and 

destination as Carrizales or Terrrazas or Samalayuca, State of 

Chihuahua, Mexico, indicating name of carrier but not signed by or on 

behalf of carrier, indicating charges to be prepaid 

1 copy of Packing List or Load Tally 

1 copy of a certificate signed by an authorized officer of the 

Beneficiary stating the quantities of Product shipped, the shipment date 

and that the Product has been shipped to Applicant as agreed pursuant 

to the Pipe Supply Agreement between XXXXXXXX, S. de R.L. de C.V. 

and XXXXXX Corp. 

30-May-12 39 




Condicionales Adicionales: 

This LC covers 65% of the invoice amount. 

In lieu of documents listed under Field 46A, Beneficiary may present an 

invoice labeled “Article 24 Invoice” issued by the Beneficiary and 

countersigned by Applicant, stating: “This invoice is covering agreed 

payments pursuant to the Pipe Supply Agreement between XXXXXXXX, S. de 

R.L. de C.V. and XXXXXX Corp.”, in the event an “Article 24 Invoice” is 

presented it is to be paid for the full 100% invoice value at sight however in no 

event may the total payments made for all presentations made under the LC 

exceed the overall LC amount and upon presentation of an “Article 24 Invoice” no 

further presentations may be made under this credit.” 

30-May-12 40 




46A: Documents required: 

Part A: 

EUR 1.516.250 (say EURO one million five hundred and sixteen thousand two 

hundred and fifty only) shall be payable nine months after date of final acceptance 

certificate, latest however on 01.12.2014 against presentation of the following 

documents : 

1. Commercial Invoice in 2 copies 

2. Final Acceptance Certificate in 2 copies signed by Applicant and Beneficiary 

or 2 copies of Statement of Beneficiary signed by Applicant and Beneficiary stating 

that Final Acceptance did not occur due to reasons not attributable to Beneficiary. 

Part B: 

EUR 1.516.250 (say EURO one million five hundred and sixteen thousand two 

hundred and fifty only) shall be payable eighteen months after date of final 

acceptance certificate, latest however on 01.10.2015 against presentation of the 

following documents: 

1. Commercial Invoice in 2 copies 

2. Final Acceptance Certificate in 2 copies signed by Applicant and Beneficiary 

or 2 copies of Statement of Beneficiary signed by Applicant and Beneficiary stating 

that Final Acceptance did not occur due to reasons not attributable to Beneficiary. 

30-May-12 41 



Cartas de Crédito Transferibles 

‣ Son aquellos que permiten que un segundo o segundos 

beneficiarios participen en el crédito, realicen el embarque de la 

mercancía, presenten documentos para que le sean honrados. 

‣ Sólo son transferibles en una sola ocasión, total o parcialmente. 

‣ Para que el crédito sea transferible deberá indicarlo expresamente. 

‣ No se aceptan términos tales como divisible, fraccionable, cedible, 

transmisible o similares. 

‣ El proceso esencial de éste tipo de créditos es el de la “sustitución 

de facturas.” 

‣ Es generalmente utilizado por los Comisionistas, Brokers, 

Consolidadores, etc. 

30-May-12 42 



Esquema del Crédito Transferible 

COMPRADOR 

7 

2o. BENEFICIARIO 

6 

2o. BANCO 

AVISADOR 

8 

12 

5 

1er. 

BENEF. 

1 

9 

10 

11 

4 

3 

BANCO EMISOR 

2 

BANCO CORRESPONSAL 

(Confirmador/Transferente) 

30-May-12 43 



Análisis de Créditos Transferibles 1 

{1:F01BNMXMXMMAXXX6586571391} 

{2:O7001531110315STETUS33AXXX60601944741 

:27:(Seq of Total) 


IRREVOCABLE TRANSFERABLE 


IMP00311739 


110315 




110331MEXICO 


XXXXXX FINANCIAL FUNDING, LLC 

XXXXXXX, NY XXXXX USA 


XXXXXXXXXX CALZADO XXXX,SA 

GTO. MEXICO 


USD99998,96 

:41D:(Available with..by...) 

ANY BANK 

BY NEGOTIATION 


SIGHT 

:42D:(Drawee) 

STERLING NATIONAL BANK 


ALLOWED 


ALLOWED 


CFR SAN FRANCISCO DEL RINCON, MEXICO 


MONTREAL, CANADA 


110317 


NO. PI-0001MJ 

639 LEATHER SOCCER SHOES FOR MEN 5/9- 504 

PAIRS 

643 SHYNTETIC SOCCER SHOES FOR MEN 5/9- 120 

PAIRS 

651 SHYNTETIC SOCCER SHOES FOR YOUNG 2/4- 96 

PAIRS 

651 SHYNTETIC SOCCER SHOES FOR BOY 18/21- 48 

PAIRS………………………………………… 

30-May-12 44 





SIGNED COMMERCIAL INVOICE 1/4 COPIES. 

SIGNED INSPECTION CERTIFICATE 1/3 ISSUED 

BY IQTS 

TRUCKER'S BILL OF LADING 1/2 CONSIGNED 

TO XXXXXX GROUP, LTD., VAUDREUIL, 

QUEBEC, AND MARKED NOTIFY XXXXX XXXXX 

ILLUMINATION,. MONTREAL, QUEBEC, XXX 

XXX AND FREIGHT PREPAID. 

CERTIFCATE OF ORIGIN 1/3 

PACKING LIST 1/3 


A FEE OF USD110 WILL BE DEDUCTED FROM 

THE PROCEEDS OF ALL PAYMENTS EFFECTED 

WHERE THE TERMS AND CONDITIONS OF THE 

LETTER OF CREDIT ARE NOT STRICTLY 

COMPLIED WITH. A FEE OF USD65 WILL BE 

DEDUCTED FROM THE PROCEEDS OF ALL 

PAYMENTS EFFECTED WHERE PAYMENT IS 

MADE TO ACCOUNTS HELD WITH OTHER 

BANKS. 


ALL DOCUMENTS MUST BE IN ENGLISH. 

INSURANCE IS COVERED BY APPLICANT. 

TRANSFERS MAY BE EFFECTED BY THE BANK 

APPEARING IN FIELD 57D. SHOULD FIELD 57D 

BE BLANK, THE ADVISING BANK IS NOMINATED 

AS THE TRANSFERRING BANK. SHOULD THIS 

LETTER OF CREDIT BE TRANSFERRED, THIRD 

PARTY DOCUMENTS ARE ACCEPTABLE. 

ALL TRANSFER CHARGES ARE FOR THE 

ACCOUNT OF THE BENEFICIARY. 


BANK CHARGES OTHER THAN ISSUING 

BANK'S FOR BENEFICIARY'S ACCOUNT. 

30-May-12 45 





DOCUMENTS MUST BE PRESENTED WITHIN 

14 DAYS AFTER SHIPMENT, BUT WITHIN 

THE VALIDITY OF THE CREDIT. 


WITHOUT 


ALL DOCUMENTS ARE TO BE FORWARDED 

UNDER ONE COVER TO STERLING NATIONAL 

BANK, L/C PROCESSING CENTRE 7/F 

CITYPLAZA FOUR, 12 TAIKOO WAN ROAD, 

TAIKOO SHING, ISLAND EAST, HONG KONG. 

+DOCUMENTS DELIVERED TO OTHER 

LOCATIONS WILL BE CONSIDERED 

DISCREPANT, ARE LIKELY TO EXPERIENCE 

DELAYS AND WILL BE SUBJECT TO 

ADDITIONAL FEES AND CHARGES. PAYMENT 

FOR DOCUMENTARY PRESENTATIONS FOUND 

TO BE IN CONFORMITY WITH THE TERMS AND 

CONDITIONS OF THIS LETTER OF CREDIT WILL 

BE MADE IN ACCORDANCE WITH THE 

INSTRUCTIONS OF THE PRESENTING BANK 

PROVIDED THAT THOSE INSTRUCTIONS ARE 

NOT CONTRARY TO THE CONDITIONS OF THIS 

LETTER OF CREDIT OR IN VIOLATION OF U.S. 

LAW. 

:57D:(Advise thru bank) 

BANCO XXXXXXX S.A. 

BLVD. MANUEL J CLOUTHIER NO. 508 

COL JARDINES DEL CAMPESTRE LEON GTO 

30-May-12 46 



Cartas de Crédito e Incoterms 

1. Incorpore reglas Incoterms® 2010 al contrato C / V. 

2. Descripción de la mercancía + Incoterm acordado + lugar de 

entrega convenido + la palabra “Incoterms” + la versión. 

3. Seleccione la regla Incoterms acorde a la mercancía, medio de 

transporte y a otras obligaciones entre las partes (como el seguro). 

4. Especifique lugar / puerto con mayor precisión posible: 

CPT 45 South Ave, Yongin South Korea, Incoterms® 2010. 

30-May-12 47 



Cartas de Crédito e Incoterms 

• Factura comercial: Con base en lo dispuesto en las ISBP 2007, 

regla 61, “si un término de comercio forma parte de la descripción de 

las mercancías en el crédito, o se indica en relación con el importe, la 

factura debe indicar el término comercial especificado y, si la 

descripción facilita la fuente de dicho término comercial, la misma 

fuente debe estar identificada, por ejemplo, un término comercial como 

"CIF Singapur Incoterms 2010" no sería satisfecho con "CIF 

Singapur Incoterms". 

• IMPORTANTE: Los gastos y costos deben estar incluidos en valor 

aplicable a dicho término comercial en la factura y en el crédito. 

Cualquier gasto o costo especificado además de este valor no está 

permitido. 

30-May-12 48 



Inconsistencias de Incoterms en LCs 1 

:44A:(Shipment from) 

GERMANY 


MEXICO 


ANY PORT IN EUROPE 


VERACRUZ 

:45B:+SHIPMENT TERMS:CIF VERACRUZ 

+1 INSTALACION DE TINTURA A LA CONTINUA AS PER 

ORDER CONFIRMATION 95-T-79713 DATED 30-JUNE-2011 

+TOTAL VALUE OF GOODS CIF VERACRUZ EUR 

235,000.00 

+COUNTRY OF ORIGIN OF GOODS: EUROPEAN 

COMMUNITY 

:46B:+FULL SET OF CLEAN ON BOARD PORT TO PORT 

BILLS OF LADING 

30-May-12 49 





OSTRAVA 


¿ 

BREMEN 


VERACRUZ, MEXICO 

:45B:+SHIPMENT TERMS:FOB BREMEN 

+150 PCS CUERDA ALPINISMO - TENDON CLIMBING ROPES 

:46B:+FULL SET OF CLEAN ON BOARD PORT TO PORT BILLS OF LADING 

MARKED FREIGHT COLLECT, CONSIGNED TO XXXXXXXXX S.A. DE C.V. 

PROL. XXXXXX NO.XX, COL.XXXXXXX, DEL. XXXXXX.C.P.XXXXX, MEXICO, 

D.F. AND NOTIFY SAME. TEL.XXXXXXXXX TAX I.D. XXXXXXXXXXX 

THE B/L MUST STATE A SHIPMENT BY DHL GLOBAL FORWARDING (CZ) 

S.R.O., AND/OR DANMAR LINES STATING AS PLACE OF RECEIPT BY 

PRE-CARRIER OSTRAVA, PORT OF LOADING BREMEN, PORT OF 

DISCHARGE //VERACRUZ. 

30-May-12 50 




:45A: Description of Goods and/or Services 25,000 MT (+10PCT) of Low 

Ash Metallurgical Coke in bulk, Unit price: 254 USD/MT 

Delivery Terms: FOBT Baranquilla port in Colombia (Incoterms 2000) 

:45B: SHIPMENT TERMS:FOB BILBAO 

:45B: SHIPMENT TERMS:CFR MANZANILLO 

30-May-12 51 




:44E: (Port of loading): ANY PORT OF CHINA 

:44F: (Port Discharge): LAZARO CARDENAS MICHOACAN MEXICO 

:44B: (For transportation to): MEXICO CITY 

:45B:+SHIPMENT TERMS: C+I 

+ (DESCRIPCION DE MERCANCIA XXXXXXXXXX) 

:46B: FULL SET OF MULTIMODAL BILL OF LADING CONSIGNED TO: XXXXXX 

+ INSURANCE POLICY IN ORIGINAL PLUS 3 COPIES (FREIGHT COLLECT) 

AND INSURANCE INCLUDED IN INVOICE TAKEN BY THE SELLER FOR 

ACCOUNT OF THE BUYER, COVERING ALL RISKS FROM SELLER’S 

WAREHOUSE TO BUYER’S WAREHOUSE IN MEXICO CITY, INCLUDING 60 

DAYS OF CUSTOMS STAYING, MERCHANDISE TO BE INSURED FOR 130 

PCT INVOICE VALUE). 

30-May-12 52 





CUALQUIER PUNTO DE CD HIDALGO, CHIAPAS, MEXICO 


PENAS BLANCAS, COSTA RICA 

:44B:(For transportation to) 


:45A:(Goods description) 

470 CAJAS BASE DE 22X16X5 CM ALT 

470 CAJAS DOMO SEGÚN PEDIDO DE FECHA XX/XX/XXXX. 

DAF CUALQUIER PUNTO DE CD HIDALGO CHIAPAS, MEXICO.



XXXXXXXXXXX XXXXXX S.A 

CARRERA XXX OFICINA XXX 

BOGOTA COLOMBIA 


XXXXXXXXXXX S.A. DE C.V 

CALZ. XXXXXXXXXXX No.XXX MEXICALI, BC 

MEXICO 


USD1438400, 


NOT EXCEEDING 


BNMXMXMM 

BY PAYMENT 


PARTIAL SHIPMENTS ARE PROHIBITED 


TRANSHIPMENTS ARE PROHIBITED 


ALTAMIRA O VERACRUZ MEXICO 


CARTAGENA O SANTAMARTA 


+ADQUISICION DE 16 TRACTO CAMIONES MARCA 

KENWORTH T800 BASICO 

EXW EN FABRICA - LUGAR CONVENIDO 


+COMMERCIAL INVOICE 1 ORIGINAL(S) 2 

COPY(IES) 

+BILL OF LADING 1 COPY(IES) NON NEGOTIABLE 

CLEAN ON BOARD, FREIGHT COLLECT . 

CONSIGNEE TO XXXXXXXXXXXXXXXXXXXX SA 

CARRERA XXXXX No XXX OFICINA XXX NOTIFY 

TO XXXXXXXXXXXX SA 

CARRERA XXX No XXX OFICINA XXX



BNMXMXMMXXX 

BY DEF PAYMENT 

:42P:(Deferred Payment det) 

90 DIAS DE LA FECHA DE EMBARQUE 


PERMITIDOS 


PROHIBIDOS 


VERACRUZ - MEXICO 


CALLAO - PERU 


01 BARREDORA DULEVO MODELO 5000 EVOLUTION PLUS EXW 


+FACTURA COMERCIAL EN UN ORIGINAL MAS DOS COPIAS 

INDICANDO EL VALOR EXW (¿). 

+CONOCIMIENTO DE EMBARQUE MARITIMO CON ANOTACION A 

BORDO JUEGO COMPLETO MAS TRES COPIAS NO NEGOCIABLE, 

CONSIGNADA A LA ORDEN DEL BANCO XXXXXXXXXXX 

30-May-12 55 





INDIA 


MEXICO CITY 


ANY INDIAN PORT 


VERACRUZ 

:45B:+SHIPMENT TERMS:CIF MEXICO CITY 

+POLYESTER TEXTURED YARN 170D/108F/1 SIM 

+2.59 USD PER KG 

:46B:+FULL SET OF MULTI-MODAL TRANSPORT DOCUMENTS 

//MARKED FREIGHT PREPAID 

//CONSIGNED TO THE ORDER OF: XXXXXXXXXXX 

//AND NOTIFY XXXXXXXXXXXXX SA DE CV 

//XXXXXXXXXX 

//MEXICO, DF. 

30-May-12 56 





NAUCALPAN ESTADO DE MEXICO 


VERACRUZ VERACRUZ 

:45B:+SHIPMENT TERMS: CIF NAUCALPAN ESTADO DE MEXICO 

:46B:+ 1 COPIA DE TALON DE TRANSPORTE TERRESTRE MARKED 

FREIGHT PREPAID 

CONSIGNED TO XXXXXX SA DE CV 

XXXXXXXX MEXICO DF 

AND NOTIFY XXXXXXXXXXXX SA DE CV


:40B:(Form of Doc credit) 

IRREVOCABLE 

WITHOUT OUR CONFIRMATION 


28037826 

:21:(Doc credit num) 

C100552 


111223 



:31D:(Date and place of expiry) 

120213SPAIN 

:52A:(Issuing Bank) 

XXXXXDOSX 


XXXXXXXXX, SRL. 

XXXXXXXXX NO.1 

XXXXXXX, SANTO DOMINGO DOMINICA 


XXXXXXXX, S.A. DE C.V 

AV.XXXXXXX NO.XXXXX 

COL.XXXXX MEXICO DF 

:32B:(Amount) 

USD23223,00 

:39B:(Max Credit amt) 

NOT EXCEEDING 

:41A:(Available with.. by..) 

XXXXS33 

BY ACCEPTANCE 

:42C:(Drafts at) 

60 DAYS FROM BILL OF LADING DATE 

:42A:(Drawee) 

XXXXS33 


NOT ALLOWED 


NOT ALLOWED 

:44E:(port of loading) 

VERACRUZ 

:44F:(port of discharge) 

CAUCEDO, DOMINICAN REPUBLIC 

:45A:(Desc of goods ) 

ACCESORIOS,QUIMICOS,FILTORS Y BOMBAS 

DE AGUA PARA PISCINA 

EX-FACTORY 

30-May-12 58 




:46A:(Documents Reqd) 

+FULL SET OF CLEAN ON BOARD OCEAN 

BILL OF LADING ORIGINAL 

CONSIGNED TO THE ORDER OF BANCO 

XXXXXXXXXX, S.A. NOTIFY TO XXXXX, SRL., 

MARKED FREIGHT COLLECT. 

+COMMERCIAL INVOICE IN ORIGINAL AND 

THREE COPIES. 


ALL BANKING CHARGES OUTSIDE THE 

DOMINICAN REPUBLIC ARE FOR 

APPLICANT'S ACCOUNT. 


WITHOUT 

:53A:(Reimbursing Bank) 

XXXXUS33 

:57A:(Adv Thru Bank) 

XXXXMXMM 

30-May-12 59 





CUALQUIER LUGAR EN USA 


LAREDO TX UNITED STATES 

:45B:+SHIPMENT TERMS:FOB LAREDO, TX 

+AIR COMPRESSORS AND CHAINSAWS 

:46B:+SIGNED COMMERCIAL INVOICE IN 2 ORIGINAL(S) AND 1 

COPY(IES)…………………………………. 

BUEN DIA, EN RELACION A LA CARTA DE CREDITO REF XXXXXXX POR USD 

73715.00, SE HACEN LAS SIGUIENTES ACLARACIONES: 

1. EL TERMINO DE VENTA FOB LAREDO TX, PERMANECE SIN CAMBIOS 

PORQUE ASI SE HIZO LA NEGOCIACION CON EL PROVEEDOR. 

2. FAVOR DE INCLUIR CONOCIMIENTO DE EMBARQUE DEL CAMION EN EL QUE 

VIAJARA LA MERCANCIA (TRUCK BILL OF LADING / FREIGHT PREPAID) 

CONTINUAR CON EL ESTABLECIMIENTO, GRACIAS 

30-May-12 60 



Inconsistencias de Incoterms LCs. 12 

30-May-12 61 



Estimado Miguel Angel, 

Recibe atentos saludos, el motivo del presente es para presentar a tu consideración y 

análisis las clausulas redactadas a continuación: 

•“ALTHOUGH THE SHIPMENT TERM REQUIRED IS FOB HONG KONG, IT MUST BE 

NECESSARY BY PREVIOUS AGREEMENT THE PRESENTATION OF A MULTIMODAL 

TRANSPORT DOCUMENT BETWEEN APPLICANT AND BENEFICIARY” 

•“THE SHIPMENT TERM FOB HONG KONG WAS NEGOTIATED BETWEEN APPLICANT 

AND BENEFICIARY” 

Las clausulas obedecen a nuestra intención de implementarlas (una u otra, o alguna 

sugerencia de tu parte) en una carta de crédito que nosotros como aplicante entendemos 

que por tratarse de un embarque multimodal tenemos que utilizar términos FCA, como 

habitualmente lo hacemos con el 90% de nuestros proveedores, los cuales han estado de 

acuerdo con el cambio en trasporte multimodal que hicimos pasando de FOB a FCA. Este 

proveedor en particular no acepta términos “FCA”, ya hablamos con él en repetidas 

ocasiones y no es flexible en la negociación. 

Agradeceremos tus respetables comentarios a la brevedad posible. 

Cualquier comentario o si necesitas mas información al respecto favor de hacérnoslo saber. 

Atentamente, 

Consistencia de Incoterms y LCs. 

30-May-12 62 



Consistencia de Incoterms LCs. 

Ver archivo: LC con FOB y FCA bien indicados Nov 2011

Conclusiones 

1. Hace falta mayor asesoría de los bancos a las empresas usuarias de 

cartas de crédito. 

2. Aproximadamente el 73% de los documentos presentados para 

ejercer una carta de crédito presentan discrepancias. 

3. Bajo conocimiento sobre las reglas UCP, ISBP e ISP98 de ambas 

partes, bancos y empresas. 

4. Uso incorrecto de los Incoterms dentro y fuera de las cartas de crédito. 

5. Démonos todos la oportunidad de conocer más y mejor sobre las 

cartas de crédito y los Incoterms 2010, para obtener lo mejor de 

ambos temas y realizar correctamente nuestras transacciones de 

comercio internacional. 

30-May-12 64 



Bibliografía: 

Banco Nacional de México. Departamento de Operaciones de Comercio Exterior. Información de casos 

reales obtenida entre Enero y Mayo del 2012 

Bustamante, M.A. 2011. Los créditos documentarios en el comercio internacional. (4ª ed.). México: Trillas. 

International Chamber of Commerce, Uniform Customs and Practice for Documentary Credits, No. 

600, 2007 Revision, Paris France. 

International Chamber of Commerce, International Standard Banking Practice, for the Examination of 

Documents under Documentary Credits, No. 681E, 2007 Revision for UCP, Paris France.

Agradecimiento 

Por su atención. entusiasta y activa participación, 

Miguel Ángel Bustamante Morales 

Arbitro Internacional Certificado por la ICC

PresentaciÃ³n Riesgos y Casos de Controversias.pdf - ICC MÃ©xico

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?