X DIPLOMADO Y CERTIFICACIN EN CARTAS DE CREDITO

MODULO 12: RIESGOS Y CASOS DE CONTROVERSIAS

ICC MEXICO Y UNIVERSIDAD ANAHUAC

Miguel ngel Bustamante Morales

Arbitro Internacional Certificado por la ICC

Junio del 2012

Qu es una Carta de Crdito o Crdito Documentario?
Mejor conocidos como Cartas de Crdito, y en Ingls 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 travs
de un banco corresponsal.
Comprador-Importador Vendedor
Exportador
4

8 3

6
1
7

2
Banco Avisador
Banco Emisor
Elaborado por M.A. Bustamante. Prohibida
30-May-12 2
su reproduccin. Derechos Reservados
Previo a la emisin de la Carta de Crdito

1 Establecen condiciones
de la compra-venta y
definen a la Carta de Vendedor
Comprador Crdito como instrumento
Importador Exportador
de pago.

Solicita
establecimiento
de una Lnea de
Crdito
2
3

Establecen contrato/relacin
de Corresponsala
Banco Corresponsal
Banco Emisor

Elaborado por M.A. Bustamante. Prohibida

30-May-12 3
su reproduccin. Derechos Reservados
 Comprador Vendedor
Importador Emisin de la Carta de Crdito Exportador

4
Verifica que todos los
trminos de la Carta de
Crdito correspondan a lo
pactado con el
Solicita comprador 3
la emisin
de la Carta Notifica
de (y en su
Crdito caso,
confirma) la
1 Carta de
Crdito

Emite la Carta de Crdito

y enva mensajeSWIFT 2

Banco Emisor Banco

Avisador/Confirmador

Elaborado por M.A. Bustamante. Prohibida

30-May-12 4
su reproduccin. Derechos Reservados
 Comprador Vendedor
Importador El Pago de la Carta de Crdito Exportador

Entrega/embarca la mercanca
1 3
5 Paga a la
Entrega vista Si los doctos
doctos o acepta estn en orden,
pagar a paga a la
una fecha vista o acepta
Presenta
futura pagar a una
Doctos
fecha futura
6 2

Enva documentos y ratifica

condiciones de pago
Banco Emisor Banco
Avisador/Confirmador

Elaborado por M.A. Bustamante. Prohibida

30-May-12 5
su reproduccin. Derechos Reservados
 Anlisis de la Carta de Crdito 1
:40A:(Form of Doc Credit) :41A:(Available with..by...)
IRREVOCABLE XXXXMXMM
:20:(Our Ref Num) BY PAYMENT
4820112023327 :43P:(Partial Shipment)
:31C:(Date of Issue) NOT ALLOWED
120412 :43T:(Trans Shipment)
:40E:(LC subject to) ALLOWED
UCP LATEST VERSION :44E:(Port of Loading/Airport of Departure)
:31D:(Date and place of Expiry) ANY PORT IN USA
120711MEXICO :44F:(Port Discharge/Airport Destination)
:50:(Applicant) CARTAGENA COLOMBIA
XXXXXXXXX BOLIVAR SA. CF :44C:(Latest date of shipment)
CARRERA 7 No 71-52 TORRE B PISO 12 120621
TEL 571-3122377 FAX 571-3122510 :45A:(Goods desc)
BOGOTA DC COLOMBIA 1 0582T 3520T TRACK SUGAR HARVESTER
:59:(Beneficiary) PRICE DAP - CARTAGENA COLOMBIA
INDUSTRIAS XXXXX SA DE CV :46A:(Documents reqd)
GARZA GARCIA N.L. MEXICO +1 ORIGINAL AND 1 COPY OF OCEAN BILL OF
:32B:(Currency code and amount) LADING CLEAN ON BOARD CONSIGNED TO THE
USD322926,9 ORDER OF XXXXXX INDICATING FREIGHT
:39B:(Max credit amt) PREPAID.
NOT EXCEEDING +1 ORIGINAL AND 2 COPIES OF COMMERCIAL
:39C:(Addl amts covered) INVOICE
FOB VALUE USD311.669,5 +1 ORIGINAL AND 1 COPY OF PACKING LIST,
FREIGH VALUE USD10.113,3 MUST SHOW SERIALS NUMBER.
INSURANCE VALUE USD1.144,1 +1 ORIGINAL AND 1 COPY OF ORIGIN
CERTIFICATE.
30-May-12 Elaborado por M.A. Bustamante. Prohibida 6
su reproduccin. Derechos Reservados
 Anlisis de la Carta de Crdito 1
+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

Elaborado por M.A. Bustamante. Prohibida

30-May-12 7
su reproduccin. Derechos Reservados
 Anlisis de la Carta de Crdito 2
:40A:(Form of Doc Credit) :42D:(Drawee)
IRREVOCABLE BANCO XXXXXXX
:20:(Our Ref Num) SAN JOSE, COSTA RICA
M000020 :45A:(Goods desc)
:31C:(Date of Issue) SERVICIO DE REBOBINADO DE
120427 PLANTA HIDROELECTRICA
:40E:(LC subject to) DANIEL GUTIERREZ OC1070 E-9063
UCP LATEST VERSION :46A:(Documents reqd)
:31D:(Date and place of Expiry) A.FACTURA COMERCIAL (ORIGINAL Y 1 COPIA)
120830MEXICO EN ESPANOL, DEBIDAMENTE FIRMADAS Y
:50:(Applicant) JURADAS.
COMPANIA NACIONAL DE FUERZA Y LUZ S :47A:(Additional conditions)
APDO BANCARIO 300 OFICINA CENTRAL ESTA CARTA DE CREDITO SERA PAGADA
:59:(Beneficiary) CONTRA NUESTRO MENSAJE SWIFT DE
GENERADORES XXXXXXXX SA DE CV AUTORIZACION CUANDO EL APLICANTE(CNFL)
BLVD. XXXXX MONTERREY MEXICO NOS INDIQUE QUE RECIBIO EL SERVICIO HA
:32B:(Currency code and amount) SATISFACCION.
USD173200, :71B:(Charges)
:39B:(Max credit amt) TODOS LOS GASTOS BANCARIOS FUERA DE
NOT EXCEEDING COSTA RICA SON POR CUENTA DEL
:41A:(Available with..by...) APLICANTE.
XXXXCRSJ :49:(Confirm Instructions)
BY PAYMENT WITHOUT
:42C:(Drafts at...)
SIGHT

Elaborado por M.A. Bustamante. Prohibida

30-May-12 8
su reproduccin. Derechos Reservados
 Anlisis de la Carta de Crdito 2
: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

Elaborado por M.A. Bustamante. Prohibida

30-May-12 9
su reproduccin. Derechos Reservados
 Anlisis de la Carta de Crdito 3
:40A:(Form of Doc Credit) :42C:(Drafts at...)
IRREVOCABLE 100 PERCENT AT 60 DAYS AFTER BL DATE
:20:(Our Ref Num) :42A:(Drawee)
IMP 0000024842 BNMXMXMMXXX
:31C:(Date of Issue) :43P:(Partial Shipment)
110203 NO PERMITIDOS
:40E:(LC subject to) :43T:(Trans Shipment)
UCP LATEST VERSION NO PERMITIDOS
:31D:(Date and place of Expiry) :44E:(Port of Loading/Aiport of Departure)
110302 MEXICO UN PUERTO DE MEXICO
:51A:(Applicant bank) :44F:(Port Discharge/Airport Destination)
VZLAVECA PUERTO CABELLO VENEZUELA
:50:(Applicant) :44C:(Latest date of shipment)
XXXXXX VENEZUELA SRL/ AVE. 110209
CARACAS VENEZUELA. :45A:(Goods desc).
:59:(Beneficiary) CIF.
XXXXX DE MEXICO, S.A. DE CV TONSIL ACTISIL 220FF
MEXICO .FOB: USD 217.728,00
:32B:(Currency code and amount) .FLETE: USD 86.400,00
USD304648,68 .SEGURO: USD 520,68
:39B:(Max credit amt) :
NOT EXCEEDING
:41A:(Available with..by...)
XXXXMXMM
BY ACCEPTANCE

Elaborado por M.A. Bustamante. Prohibida

30-May-12 10
su reproduccin. Derechos Reservados
 Anlisis de la Carta de Crdito 3
:46A:(Documents reqd) :47A:(Additional conditions)
+ORG 0 COP 2 FACTURA COMERCIAL. LA FACTURA COMERCIAL DEBE INDICAR NRO.
+ORG 0 COP 2 CERTIFICADO DE ORIGEN, DE CADIVI 13614273
EMITIDO POR LA ENTIDAD AUTORIZADA DEL .
PAIS INDICANDO LA ORIGINALIDAD DE LA LA NEGOCIACION CON COPIAS DE
MERCANCIA. DOCUMENTOS ES PERMITIDA
. .
+ORG 0 COP 2 CONOCIMINTO DE EMBARQUE TODOS LOS DOCUMENTOS DEBEN SER
MARITIMO LIMPIO A BORDO CONSIGNADO Y EMITIDOS CON FECHA POSTERIOR A
NOTIFICADO A XXXXX INDICANDO FLETE 02/03/11
PREPAGADO.
. :71B:(Charges)
+ORG 0 COP 2 PEDIMENTO O SHIPPER EXPORT GASTOS FUERA DE VENEZUELA SON POR
DECLARATION ,EMITIDO POR LA ENTIDAD CUENTA DEL BENEFICIARIO.
OFICIAL AUTORIZADA DEL PAIS PARA EMITIR :49:(Confirm Instructions)
ESTE DOCUMENTO. CONFIRM
.
+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. Elaborado por M.A. Bustamante. Prohibida
30-May-12 11
su reproduccin. Derechos Reservados
 Anlisis de la Carta de Crdito 4
: :40A:(Form of Doc Credit) :45B:+SHIPMENT TERMS:CIF (PLANTA
IMP IRR COMPRADOR) NAUCALPAN ESTADO DE
:20:(Our Ref Num) MEXICO
OC68716 +OC 68716 ANTIHISTAM INY 100 ML. 2,500 PZAS.
:31D:(Date and Place of Expiry) +OC 68710 XILOCAINA INY 100 ML. 2,000 PZAS.
110718MEXICO D.F. +OC 68714 DIUROL INY 10 ML. 5,000 PZAS.
:50:(Applicant) :46B: 1 COPIA DE TALON DE TRANSPORTE
LABORATORIOS XXXXX SA DE CV TERRESTRE MARKED FREIGHT PREPAID
XXXX COL .MEXICO DF CONSIGNED TO XXXXXXX SA DE CV
:59:(Beneficiary) AND NOTIFY XXXXX SA DE CV
LABORATORIOS XXXXX DE MEXICO SA COL XXXXXX MEXICO DISTRITO FEDERAL
DE CV 1XXXXXX PUEBLA MEXICO +SIGNED COMMERCIAL INVOICE IN 0
:32B:(Currency code amt) ORIGINAL(S) AND 1 COPY(IES)
EUR25500,00 +CERTIFICADO DE ANALISIS 1 COPIA
:39:+CREDIT TOLERANCE 10/10 PERCENT
:42:DRAFTS AT 90 DAYS FR INVOICE DATE :47B:+CONDICIONES DE VENCIMIENTOS:
:43P:(Partial Shipment) USANCE 50 POR CIENTO 60 DIAS FECHA
N FACTURA Y 50 POR CIENTO A 90 DIAS FECHA
:43T:(Trans Shipment) FACTURA.
Y +TODAS LAS COMISIONES POR CONCEPTO DE
:44B:(Shipment to) MODIFICACIONES A ESTA CARTA DE CREDITO
(PLANTA COMPRADOR) NAUCALPAN ESTADO SOLICITADAS POR EL BENEFICIARIO SERAN
DE MEXICO POR CUENTA DEL MISMO, LAS DEMAS
:44E:(Port of Loading/Airport of Depart) CORRERAN POR CUENTA DE ORDENANTE
VERACRUZ VERACURZ

Elaborado por M.A. Bustamante. Prohibida

30-May-12 12
su reproduccin. Derechos Reservados
 Anlisis de la Carta de Crdito 4
+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
:71B:(Charges)
+COMPRADOR Y VENDEDOR
:48:(Period for presentation)
+14
:49:(Confirm Instructions)
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

Elaborado por M.A. Bustamante. Prohibida

30-May-12 13
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 1
1. En el termino de venta marca EX WORKS MORELOS MEXICO no es
necesario especificar la direccin?

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

debera de entregar un documento sellado por la aerolnea para comprobar el
da de embarque pues la responsabilidad de mi cliente termina el da que se
entrega al primer transportista, mismo que debera tomarse como shipment
date, no es as?

Qu es CE CERTIFICATE?
Elaborado por M.A. Bustamante. Prohibida
30-May-12 14
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 2
{1:F01XXXXMXMMAXXX} :41A:(Available with..by...)
{2:O7001614101201XXXXCRSJAXXX} XXXXCRSJ
:27:(Seq of Total) BY PAYMENT
1/1 :42C:(Drafts at...)
:40A:(Form of Doc Credit) SIGHT
IRREVOCABLE :42D:(Drawee)
:20:(Our Ref Num) BANCO XXXXXXX
M001534 SAN JOSE, COSTA RICA
:31C:(Date of Issue) :43P:(Partial Shipment)
111201 PARTIAL SHIPMENTS ARE ALLOWED
:40E:(LC subject to) :43T:(Trans Shipment)
UCP LATEST VERSION TRANSHIPMENTS ARE ALLOWED
:31D:(Date and place of Expiry) :44E:(Port of Loading/Aiport of Departure)
120301 MEXICO CUALQUIER AEROPUERTO DE MEXICO Y/O
:50:(Applicant) U.S.A.
XXXXX COSTARRICENSE DE SEGURO SOCIAL :44F:(Port Discharge/Airport Destination)
AVENIDAS 2 Y 4, CALLES 5 Y 7 AEROPUERTO INTERNACIONAL JUAN
SAN JOSE, COSTA RICA SANTAMARIA,COSTA RICA
:59:(Beneficiary) :44B:(For transportation to)
XXXXXXXXXX S.A. DE C.V. FABRICA DE ROPA DE LA C.C.S.S., UBICADA
CIUDAD DE MEXICO, DISTRITO FEDERAL, DETRAS DEL HOSPITAL
:32B:(Currency code and amount) :44C:(Latest date of shipment)
USD40600, 120208
:39B:(Max credit amt)
NOT EXCEEDING

Elaborado por M.A. Bustamante. Prohibida

30-May-12 15
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 2
:45A:(Goods desc)
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.
Elaborado por M.A. Bustamante. Prohibida
30-May-12
su reproduccin. Derechos Reservados
:46A:(Documents reqd)
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
:47A:(Additional conditions)
1. ESTA CARTA DE CREDITO ESTA SUJETA A
LOS U.P.C. RELATIVOS A CREDITOS
DOCUMENTARIOS DE LA CCI, REVISION 2007,
PUB.600.
16
 Inconsistencias de Cartas de Crdito 2
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.
:71B:(Charges)
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
:49:(Confirm Instructions)
WITHOUT
:78:(Instructions to Pay/Accept/Neg bank)
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.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 17
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 3
:40A:(Form of Doc Credit) :45B:+SHIPMENT TERMS:FOB BILBAO
IRREVOCABLE +5 MOTORES A GAS NATURAL DE LA MARCA
:20:(Our Ref Num) GUASCOR MODELO SFGM560/55
XXXXXXXX //1100 KW MECANICO, CADA UNO CON
:40E:(LC subject to) ARMARIO DE 480 V A 1,800 RPM, CON
UCP LATEST VERSION REGULACION ELECTRONICA Y MONTADA
:31D:(Date and Place of Expiry) SOBRE BANCADA COMUN, CADA UNO CON
110711 ACCESORIOS, SISTEMA DE REGULACION,
:50:(Applicant) SISTEMA DE ESCAPE, ARMARIO DE CONTROL
XXXXXXXXXXXXX SA DE CV Y SINCRONISMO, ARMARIO DE POTENCIA,
XXXXXXXXXX MEXICO, D.F. ARMARIO CONCENTRADOR PARA LA PLANTA,
:59:(Beneficiary) SISTEMA DE GENERACION DE VAPOR Y
XXXXXXXXXXX, S.A. //SISTEMA DE VENTILACION DE LA SALA, Y
XXXXXXXXX ESPANA UNA CALDERA.
:32B:(Currency code amt) :46B:+FULL SET OF CLEAN ON BOARD PORT
EUR1831612,80 TO PORT BILLS OF LADING
:39:+CREDIT TOLERANCE 0/0 PERCENT //MARKED FREIGHT COLLECT
:42: DRAFTS AT SIGHT //CONSIGNED TO XXXXXXXXXXX SA DE CV
:43P:(Partial Shipment) XXXXXXXX, MEXICO DF,
Y //AND NOTIFY XXXXXXXXXX SA DE CV
:43T:(Trans Shipment) //XXXXX, MEXICO DF,
Y +SIGNED COMMERCIAL INVOICE IN 3
:44E:(Port of Loading/Airport of Depart) ORIGINAL(S) AND 3 COPY(IES)
BILBAO +PACKING LIST IN 3 ORIGINAL(S) AND 3
:44F:(Port of Discharge/Airport of Dest) COPY(IES)
VERACRUZ +CERTIFICATE OF ORIGIN IN 1 ORIGINAL(S)
AND 3 COPY(IES)
Elaborado por M.A. Bustamante. Prohibida
30-May-12 18
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 3
+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
:71B:(Charges)
+BENEFICIARY
:49:(Confirm Instructions)
WITHOUT
:78:(Instructions for notification)
+ADVISE BY FULL CABLE
:57D:(Adv Thru Bank)
XXXXXXXXXXXXX
 Inconsistencias de Cartas de Crdito 3
:40A:(Form of Doc Credit) :42C:(Drafts at...)
IRREVOCABLE 180 DAYS SIGHT
:20:(Our Ref Num) :42A:(Drawee)
5602086502 BNMXMXMM
:31C:(Date of Issue) :43P:(Partial Shipment)
120330 ALLOWED
:40E:(LC subject to) :43T:(Trans Shipment)
UCPURR LATEST VERSION ALLOWED
:31D:(Date and place of Expiry) :44E:(Port of Loading/Aiport of Departure)
120615TAIWAN ANY PORT IN TAIWAN
:50:(Applicant) :44F:(Port Discharge/Airport Destination)
XXXXXX XXXXX SA DE CV LAZARO CARDENAS, MICH.
CALLE XXXXXX 11 , COL XXXXXXXXX :44C:(Latest date of shipment)
MEXICO DF 120531
:59:(Beneficiary) :45A:(Goods desc)
XXXXXXXXXXX CO LTD 148,000 MTS OF 100 PCT POLYESTER WOVEN
XXX SEC 1, XXXXXX. RD. TAINAN FABRIC ABT 560 INCH X 260 G/Y PAMELA
CITY TAIWAN, R.O.C NAUTICA AT A A PRICE OF 1.2609 USD PER MT.
:32B:(Currency code and amount) 50,000 MTS OF T/PO 96/4 WOVEN FABRIC ABT
USD571757,40 56/57 INCH X 315 G/Y SONATA AT A A PRICE OF
:39B:(Max credit amt) 1.5611 USD PER MT.
NOT EXCEEDING 62,000 MTS OF T/PO 96/4 WOVEN FABRIC ABT
:41D:(Available with..by...) 56 INCH X 360 G/Y .
ANY BANK
BY NEGOTIATION

Elaborado por M.A. Bustamante. Prohibida

30-May-12 20
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 3
2.- 1 ORIGINAL AND 4 COPIES OF SIGNED AND
DATED COMMERCIAL INVOICE ISSUED TO THE
. NAME OF: XXXX MEXICO S.A. DE C.V.
SHIPMENT TERMS: FOB + INSURANCE ANY XXXXXXXXXX NO. XX COL. XXXXXXX
PORT IN TAIWAN MEXICO D.F. C.P. XXXXX TAX ID XXXXXXXXXX,
SHOWING INCOTERM FOB
:46A:(Documents reqd) .
1.FULL SET AND 4 COPIES OF COMBINED BILL 3.PACKING LIST IN 1 ORIGINAL AND 3 COPIES
OF LADING CONSIGNED TO XXXXXXX MEXICO .
S.A. DE C.V. XXXXXX NO. XX COL. XXXXX 4.ORIGIN CERTIFICATE IN 1 ORIGINAL AND 3
MEXICO D.F. MEXICO COPIES
C.P. XXXXX TAX ID XXXXXXXXX, AND NOTIFY .
TO: XXXXXX MEXICO S.A. DE C.V. MANZANA 5. 1 ORIGINAL AND 3 COPIES OF INSURANCE
XXX LOTE XX PARQUE INDUSTRIAL POLICY/CERTIFICATE COVERING ALL RISK
XXXXXXXXXX CORREDOR INDUSTRIAL FROM SELLERS WAREHOUSE TO BUYER
XXXXXXXXXXXXX MEXICO C.P. XXXX TEL. WAREHOUSE FOR 110 PCT INVOICE VALUE
XXXXXX / FAX XXXXXXXXX TAX ID EXCEPTION CLAUSES ARE NOT ALLOWED.
XXXXXXXXXX,
SHOWING SHIPMENT CONTAINERIZED AND :47A:(Additional conditions)
MARKED FREIGHT COLLECT. PLEASE TAKE NOTE THAT THE ARTICLE 28 H
AND I OF UCP 600 ITS NOT APLICABLE FOR
THIS LC.
.
THIS IS THE OPERATIVE INSTRUMENT

Elaborado por M.A. Bustamante. Prohibida

30-May-12 21
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 3
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.

:71B:(Charges)
ALL BANKING COMMISSIONS AND
CHARGES OUTSIDE MEXICO ARE FOR
BENEFICIARY'S ACCOUNT
:48:(Period for Presentation)
NOT LATER THAN 10 DAYS AFTER
SHIPMENT DATE AND WITHIN THE L/C
VALIDITY.
:49:(Confirm Instructions)
WITHOUT
:78:(Instructions to Pay/Accept/Neg bank)
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.
 Inconsistencias de Cartas de Crdito 4
DRAFT FOR OPENING OF L/C 44E PORT OF LOADING/AIRPORT OF
DEPARTURE ANY PLACE WITHIN USA
40A: FORM OF DOCUMENTARY CREDIT 44F PORT OF DISCHARGE/AIRPORT OF
IRREVOCABLE DESTINATION CARRIZALES OR TERRRAZAS
40E: APPLICABLE RULES OR SAMALAYUCA, CHIHUAHUA, MEXICO.
UCP LATEST VERSION 44C LATEST DATE OF SHIPMENT
31D: DATE AND PLACE OF EXPIRY 08.03.2013
DATE: 130408 45A DESCRIPTION OF GOODS
PLACE: USA 192,054 METERS HELICALLY SUBMERGED
32B: CURRENCY CODE AND AMOUNT ARC WELDED STEEL PIPE (SAWH)
USD 43,641,796.32 MAXIMUM INCOTERM 2010 CIP CARRIZALES OR
50 :APPLICANT TERRRAZAS OR SAMALAYUCA, HIHUAHUA,
XXXXXXXX, S. DE R.L. DE C.V. MEXICO
XXXXXXXXXXX 59, COL. XXXXXX 46A DOCUMENTS REQUIRED
DELEG. XXXXX CP XXXX, MEXICO DF 1. 1 COPY OF INVOICE
59: BENEFICIARY 2. 1 COPY OF STRAIGHT BILL OF LADING ON
XXXXXXXXXXXX CORP BENEFICIARY LETTERHEAD CONSIGNED TO
900 XXXXX ROAD, XXXXXXX AL, 36XXX USA APPLICANT INDICATING SHIPMENT FROM ANY
41A AVAILABLE WITH ... BY ... PLACE WITHIN THE USA AND DESTINATION AS
XXXXXX BANK N.A. (XXXXUS33) CARRIZALES OR TERRRAZAS OR
BY ACCEPTANCE SAMALAYUCA, CHIHUAHUA, MEXICO,
42P DEFERRED PAYMENTS DETAILS INDICATING NAME OF CARRIER BUT NOT
30 DAYS BL SIGNED BY OR ON BEHALF OF CARRIER,
43P PARTIAL SHIPMENTS INDICATING CHARGES TO BE PREPAID
ALLOWED 3. 1 COPY OF PACKING LIST OR LOAD TALLY
43T TRANSSHIPMENT 4. 1 COPY OF CERTIFICATE OF ORIGIN
ALLOWED
Elaborado por M.A. Bustamante. Prohibida
30-May-12 23
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 4
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.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 24
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 4
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 APPLICANTS
ACCOUNT. ALL BANKING COMMISSIONS AND
CHARGES OUTSIDE MEXICO ARE ON
BENEFICIARYS ACCOUNT, OTHER THAN
BANKING COMMISSIONS AND CHARGES OF
THE CONFIRMING BANK, WHICH ARE ON
APPLICANTS 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..
Elaborado por M.A. Bustamante. Prohibida
30-May-12 25
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 5

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

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

requerido por PEMEX, pero no tenemos contra qu corroborar que los
certificados concuerdan con lo requerido en PEMEX y en la LC no hay un
detalle que indique qu es lo requerido por PEMEX.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 26
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 9
:41A:(Available with..by...)
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.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 27
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 10
: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

:57D:(Adv Thru Bank)

XXXXXXXXXXXX BANK NEW YORK, NY

Elaborado por M.A. Bustamante. Prohibida

30-May-12 28
su reproduccin. Derechos Reservados
 Discrepancias en Cartas de Crdito 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 Mtricas.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 29
su reproduccin. Derechos Reservados
 Discrepancias en Cartas de Crdito 12

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.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 30
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 13

DISCREPANCY: LC REQUIRES PRESENTATION OF COPIES OF

TRANSPORT DOCUMENT.

DISCREPANCY REPORTED: LATE PRESENTATION

(A) DISCREPANCY IS VALID

(B) DISCREPANCY IS NOT VALID.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 31
su reproduccin. Derechos Reservados
 Discrepancias en Cartas de Crdito 14

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 OBSERV COMO DISCREPANCIA YA QUE NO ERA

LITERAL .

Elaborado por M.A. Bustamante. Prohibida

30-May-12 32
su reproduccin. Derechos Reservados
 Discrepancias en Cartas de Crdito 15
DISPONIBILIDAD DE LA LC: 40 DAS 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 INGN
SENTIDO LA DISPONIBILIDAD DE LA CARTA DE CRDITO.

EST EL BANCO CONFIRMADOR EN LO CORRECTO?

ESTA EL BANCO EMISOR EN LO CORRECTO?

Elaborado por M.A. Bustamante. Prohibida

30-May-12 33
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 16

LA LC SOLICITA DOCUMENTO DE TRANSPORTE MARTIMO PUERTO A

PUERTO. SIN EMBARGO, ADEMS DE PUERTOS DE CARGA Y DESCARGA,
TAMBIEN INDICA UN LUGAR DE DESTINO FINAL DE ENTREGA DE LA
MERCANCA.

BENEFICIARIO PRESENTA DOCUMENTO DE TRANSPORTE MULTIMODAL

EN LUGAR DE UN MARINE/OCEAN BL, MOSTRANDO PUERTO DE CARGA Y
DESCARGA Y DESTINO FINAL DE LA MERCANCA DE ACUERDO A LA L/C.

EL TITULO DEL BL ES DISCREPANCIA.

EL TITULO DEL BL NO ES DISCREPANCIA.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 34
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 17

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

CHINA.

LA FACTURA SLO INDICA EL TRMINO DE VENTA SIN EL LUGAR:

YYY CHINA

LA OMISIN DEL LUGAR (XXX CHINA) ES DISCREPANCIA.

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

Elaborado por M.A. Bustamante. Prohibida

30-May-12 35
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 18

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 PRESENTACIN 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?

Elaborado por M.A. Bustamante. Prohibida

30-May-12 36
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 19

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.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 37
su reproduccin. Derechos Reservados
 Inconsistencias de Cartas de Crdito 20

DISCREPANCIA: FACTURAS NO FUERON FIRMADAS

LA CARTA DE CRDITO SOLICITA: FACTURA COMERCIAL EN 3

COPIAS DEBIDAMENTE FIRMADAS.

LAS FACTURAS FUERON PRESENTADAS CON FIRMA ELECTRNICA

(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?

Elaborado por M.A. Bustamante. Prohibida

30-May-12 38
su reproduccin. Derechos Reservados
 Ms inconsistencias de Cartas de Crdito
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.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 39
su reproduccin. Derechos Reservados
 Ms inconsistencias de Cartas de Crdito

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.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 40
su reproduccin. Derechos Reservados
 Ms inconsistencias de Cartas de Crdito
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.
Elaborado por M.A. Bustamante. Prohibida
30-May-12 41
su reproduccin. Derechos Reservados
 Cartas de Crdito Transferibles
Son aquellos que permiten que un segundo o segundos
beneficiarios participen en el crdito, realicen el embarque de la
mercanca, presenten documentos para que le sean honrados.

Slo son transferibles en una sola ocasin, total o parcialmente.

Para que el crdito sea transferible deber indicarlo expresamente.

No se aceptan trminos tales como divisible, fraccionable, cedible,

transmisible o similares.

El proceso esencial de ste tipo de crditos es el de la sustitucin

de facturas.

Es generalmente utilizado por los Comisionistas, Brokers,

Consolidadores, etc.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 42
su reproduccin. Derechos Reservados
Esquema del Crdito Transferible
COMPRADOR 2o. BENEFICIARIO 2o. BANCO
AVISADOR
6
7

12
1er.
5 BENEF.

9
1 10

11 3
4

2
BANCO EMISOR BANCO CORRESPONSAL
(Confirmador/Transferente)

Elaborado por M.A. Bustamante. Prohibida

30-May-12 43
su reproduccin. Derechos Reservados
 Anlisis de Crditos Transferibles 1
{1:F01BNMXMXMMAXXX6586571391} :42C:(Drafts at...)
{2:O7001531110315STETUS33AXXX60601944741 SIGHT
:27:(Seq of Total) :42D:(Drawee)
:40A:(Form of Doc Credit) STERLING NATIONAL BANK
IRREVOCABLE TRANSFERABLE :43P:(Partial Shipment)
:20:(Our Ref Num) ALLOWED
IMP00311739 :43T:(Trans Shipment)
:31C:(Date of Issue) ALLOWED
110315 :44E:(Port of Loading/Aiport of Departure)
:40E:(LC subject to) CFR SAN FRANCISCO DEL RINCON, MEXICO
UCP LATEST VERSION :44F:(Port Discharge/Airport Destination)
:31D:(Date and place of Expiry) MONTREAL, CANADA
110331MEXICO :44C:(Latest date of shipment)
:50:(Applicant) 110317
XXXXXX FINANCIAL FUNDING, LLC :45A:(Goods desc)
XXXXXXX, NY XXXXX USA NO. PI-0001MJ
:59:(Beneficiary) 639 LEATHER SOCCER SHOES FOR MEN 5/9- 504
XXXXXXXXXX CALZADO XXXX,SA PAIRS
643 SHYNTETIC SOCCER SHOES FOR MEN 5/9- 120
GTO. MEXICO
PAIRS
:32B:(Currency code and amount) 651 SHYNTETIC SOCCER SHOES FOR YOUNG 2/4- 96
USD99998,96 PAIRS
:41D:(Available with..by...) 651 SHYNTETIC SOCCER SHOES FOR BOY 18/21- 48
ANY BANK PAIRS
BY NEGOTIATION

Elaborado por M.A. Bustamante. Prohibida

30-May-12 44
su reproduccin. Derechos Reservados
 Anlisis de Crditos Transferibles 2
:46A:(Documents reqd)
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
:47A:(Additional conditions)
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.
:47A:(Additional conditions)
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.
:71B:(Charges)
BANK CHARGES OTHER THAN ISSUING
BANK'S FOR BENEFICIARY'S ACCOUNT.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 45
su reproduccin. Derechos Reservados
 Anlisis de Crditos Transferibles 3
:48:(Period for Presentation)
DOCUMENTS MUST BE PRESENTED WITHIN
14 DAYS AFTER SHIPMENT, BUT WITHIN
THE VALIDITY OF THE CREDIT.
:49:(Confirm Instructions)
WITHOUT
:78:(Instructions to Pay/Accept/Neg bank)
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

Elaborado por M.A. Bustamante. Prohibida

30-May-12 46
su reproduccin. Derechos Reservados
 Cartas de Crdito e Incoterms

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

2. Descripcin de la mercanca + Incoterm acordado + lugar de

entrega convenido + la palabra Incoterms + la versin.

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

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

4. Especifique lugar / puerto con mayor precisin posible:

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

Elaborado por M.A. Bustamante. Prohibida

30-May-12 47
su reproduccin. Derechos Reservados
 Cartas de Crdito e Incoterms

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

regla 61, si un trmino de comercio forma parte de la descripcin de
las mercancas en el crdito, o se indica en relacin con el importe, la
factura debe indicar el trmino comercial especificado y, si la
descripcin facilita la fuente de dicho trmino comercial, la misma
fuente debe estar identificada, por ejemplo, un trmino comercial como
"CIF Singapur Incoterms 2010" no sera satisfecho con "CIF
Singapur Incoterms".

IMPORTANTE: Los gastos y costos deben estar incluidos en valor

aplicable a dicho trmino comercial en la factura y en el crdito.
Cualquier gasto o costo especificado adems de este valor no est
permitido.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 48
su reproduccin. Derechos Reservados
 Inconsistencias de Incoterms en LCs 1
:44A:(Shipment from)
GERMANY
:44B:(Shipment to)
MEXICO
:44E:(Port of Loading/Airport of Depart)
ANY PORT IN EUROPE
:44F:(Port of Discharge/Airport of Dest)
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

Elaborado por M.A. Bustamante. Prohibida

30-May-12 49
su reproduccin. Derechos Reservados
 Inconsistencias de Incoterms en LCs 2

:44A:(Shipment from)
OSTRAVA
:44E:(Port of Loading/Airport of Depart) ?
BREMEN
:44F:(Port of Discharge/Airport of Dest)
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.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 50
su reproduccin. Derechos Reservados
 Inconsistencias de Incoterms en LCs 3

: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

Elaborado por M.A. Bustamante. Prohibida

30-May-12 51
su reproduccin. Derechos Reservados
 Inconsistencias de Incoterms en LCs 4

: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 SELLERS
WAREHOUSE TO BUYERS WAREHOUSE IN MEXICO CITY, INCLUDING 60
DAYS OF CUSTOMS STAYING, MERCHANDISE TO BE INSURED FOR 130
PCT INVOICE VALUE).

Elaborado por M.A. Bustamante. Prohibida

30-May-12 52
su reproduccin. Derechos Reservados
 Inconsistencias de Incoterms en LCs 5
:44E:(Port of Loading/Aiport of Departure)
CUALQUIER PUNTO DE CD HIDALGO, CHIAPAS, MEXICO
:44F:(Port Discharge/Airport Destination)
PENAS BLANCAS, COSTA RICA
:44B:(For transportation to)
SAN JOSE, COSTA RICA
:45A:(Goods description)
470 CAJAS BASE DE 22X16X5 CM ALT
470 CAJAS DOMO SEGN PEDIDO DE FECHA XX/XX/XXXX.
DAF CUALQUIER PUNTO DE CD HIDALGO CHIAPAS, MEXICO.
 Inconsistencias de Incoterms en LCs 6
:50:(Applicant) :45A:(Goods desc)
XXXXXXXXXXX XXXXXX S.A +ADQUISICION DE 16 TRACTO CAMIONES MARCA
CARRERA XXX OFICINA XXX KENWORTH T800 BASICO
BOGOTA COLOMBIA EXW EN FABRICA - LUGAR CONVENIDO
:59:(Beneficiary) :46A:(Documents reqd)
XXXXXXXXXXX S.A. DE C.V +COMMERCIAL INVOICE 1 ORIGINAL(S) 2
CALZ. XXXXXXXXXXX No.XXX MEXICALI, BC COPY(IES)
MEXICO +BILL OF LADING 1 COPY(IES) NON NEGOTIABLE
:32B:(Currency code and amount) CLEAN ON BOARD, FREIGHT COLLECT .
USD1438400, CONSIGNEE TO XXXXXXXXXXXXXXXXXXXX SA
:39B:(Max credit amt) CARRERA XXXXX No XXX OFICINA XXX NOTIFY
NOT EXCEEDING TO XXXXXXXXXXXX SA
:41A:(Available with..by...) CARRERA XXX No XXX OFICINA XXX
BNMXMXMM
BY PAYMENT
:43P:(Partial Shipment)
PARTIAL SHIPMENTS ARE PROHIBITED
:43T:(Trans Shipment)
TRANSHIPMENTS ARE PROHIBITED
:44E:(Port of Loading/Aiport of Departure)
ALTAMIRA O VERACRUZ MEXICO
:44F:(Port Discharge/Airport Destination)
CARTAGENA O SANTAMARTA
 Inconsistencias de Incoterms en LCs 7
:41A:(Available with..by...)
BNMXMXMMXXX
BY DEF PAYMENT
:42P:(Deferred Payment det)
90 DIAS DE LA FECHA DE EMBARQUE
:43P:(Partial Shipment)
PERMITIDOS
:43T:(Trans Shipment)
PROHIBIDOS
:44E:(Port of Loading/Aiport of Departure)
VERACRUZ - MEXICO
:44F:(Port Discharge/Airport Destination)
CALLAO - PERU
:45A:(Goods desc)
01 BARREDORA DULEVO MODELO 5000 EVOLUTION PLUS EXW
:46A:(Documents reqd)
+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

Elaborado por M.A. Bustamante. Prohibida

30-May-12 55
su reproduccin. Derechos Reservados
 Inconsistencias de Incoterms en LCs 8
:44A:(Shipment from)
INDIA
:44B:(Shipment to)
MEXICO CITY
:44E:(Port of Loading/Airport of Depart)
ANY INDIAN PORT
:44F:(Port of Discharge/Airport of Dest)
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.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 56
su reproduccin. Derechos Reservados
 Inconsistencias de Incoterms en LCs 9
:44B:(Shipment to)
NAUCALPAN ESTADO DE MEXICO
:44E:(Port of Loading/Airport of Depart)
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
 Inconsistencias de Incoterms en LCs 10

:40B:(Form of Doc credit) :32B:(Amount)

IRREVOCABLE USD23223,00
WITHOUT OUR CONFIRMATION :39B:(Max Credit amt)
:20:(Our Ref Num) NOT EXCEEDING
28037826 :41A:(Available with.. by..)
:21:(Doc credit num) XXXXS33
C100552 BY ACCEPTANCE
:31C:(Date of Issue) :42C:(Drafts at)
111223 60 DAYS FROM BILL OF LADING DATE
:40E:(LC subject to) :42A:(Drawee)
UCP LATEST VERSION XXXXS33
:31D:(Date and place of expiry) :43P:(Partial Shipment)
120213SPAIN NOT ALLOWED
:52A:(Issuing Bank) :43T:(Trans Shipment)
XXXXXDOSX NOT ALLOWED
:50:(Applicant) :44E:(port of loading)
XXXXXXXXX, SRL. VERACRUZ
XXXXXXXXX NO.1 :44F:(port of discharge)
XXXXXXX, SANTO DOMINGO DOMINICA CAUCEDO, DOMINICAN REPUBLIC
:59:(Beneficiary) :45A:(Desc of goods )
XXXXXXXX, S.A. DE C.V ACCESORIOS,QUIMICOS,FILTORS Y BOMBAS
AV.XXXXXXX NO.XXXXX DE AGUA PARA PISCINA
COL.XXXXX MEXICO DF EX-FACTORY

Elaborado por M.A. Bustamante. Prohibida

30-May-12 58
su reproduccin. Derechos Reservados
 Inconsistencias de Incoterms en LCs 11

:46A:(Documents Reqd) :71B:(Charges)

+FULL SET OF CLEAN ON BOARD OCEAN ALL BANKING CHARGES OUTSIDE THE
BILL OF LADING ORIGINAL DOMINICAN REPUBLIC ARE FOR
CONSIGNED TO THE ORDER OF BANCO APPLICANT'S ACCOUNT.
XXXXXXXXXX, S.A. NOTIFY TO XXXXX, SRL., :49:(Confirm Instructions)
MARKED FREIGHT COLLECT. WITHOUT
+COMMERCIAL INVOICE IN ORIGINAL AND :53A:(Reimbursing Bank)
THREE COPIES. XXXXUS33
:57A:(Adv Thru Bank)
XXXXMXMM

Elaborado por M.A. Bustamante. Prohibida

30-May-12 59
su reproduccin. Derechos Reservados
 Inconsistencias de Incoterms en LCs 12
:44A:(Shipment from)
CUALQUIER LUGAR EN USA
:44B:(Shipment to)
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

Elaborado por M.A. Bustamante. Prohibida

30-May-12 60
su reproduccin. Derechos Reservados
 Inconsistencias de Incoterms LCs. 12

Elaborado por M.A. Bustamante. Prohibida

30-May-12 61
su reproduccin. Derechos Reservados
 Consistencia de Incoterms y LCs.
Estimado Miguel Angel,
Recibe atentos saludos, el motivo del presente es para presentar a tu consideracin y
anlisis las clausulas redactadas a continuacin:

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 intencin de implementarlas (una u otra, o alguna

sugerencia de tu parte) en una carta de crdito que nosotros como aplicante entendemos
que por tratarse de un embarque multimodal tenemos que utilizar trminos 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 trminos FCA, ya hablamos con l en repetidas
ocasiones y no es flexible en la negociacin.

Agradeceremos tus respetables comentarios a la brevedad posible.

Cualquier comentario o si necesitas mas informacin al respecto favor de hacrnoslo saber.

Atentamente,
Elaborado por M.A. Bustamante. Prohibida
30-May-12 62
su reproduccin. Derechos Reservados
 Consistencia de Incoterms LCs.

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

 Conclusiones

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

cartas de crdito.

2. Aproximadamente el 73% de los documentos presentados para

ejercer una carta de crdito 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 crdito.

5. Dmonos todos la oportunidad de conocer ms y mejor sobre las

cartas de crdito y los Incoterms 2010, para obtener lo mejor de
ambos temas y realizar correctamente nuestras transacciones de
comercio internacional.

Elaborado por M.A. Bustamante. Prohibida

30-May-12 64
su reproduccin. Derechos Reservados
Bibliografa:

Banco Nacional de Mxico. Departamento de Operaciones de Comercio Exterior. Informacin de casos

reales obtenida entre Enero y Mayo del 2012

Bustamante, M.A. 2011. Los crditos documentarios en el comercio internacional. (4 ed.). Mxico: 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 atencin. entusiasta y activa participacin,

Miguel ngel Bustamante Morales

Arbitro Internacional Certificado por la ICC