Page 93 - 進出口貿易與押匯實務疑難問題解析-首篇 (增修訂二版)

第四章 信用狀 77

(In its Answer the Respondent mentions a second reason for rejecting the
documents. However, as this second reason does not appear in the copy of the

advice of refusal dated 27/01/03 presented under this case, the experts have ignored
the reference to such second reason) .

The merchandise description (field 45A) in the credit is：
 1,176 PCS OF DIGITAL PRODUCTS COMPRISING VGA CHIP

08/0487/08 AT USD 35.00/PC.
 2,160 PCS OF DIGITAL PRODUCTS COMPRISING K9K1GO8UM-

YCBO (SAMSUNG) AT USD27.50/PC
AS PER CONTRACT NO. SIMT09286.

The merchandise description in the invoice presented is：

DIGITAL (ELECTRONIC) PRODUCTS COMPRISING AS PER
CONTRACT NO. SIMT09286
VGA CHIP 08/0487/08 (PANASONIC)

1,176PCS AT USD35/PC

08/0497/09
K9K1GO8UM-YCBO (SAMSUNG)

2,160PCS AT USD27.5/PC
0578-97

In its Answer, the Respondent explains that it is focusing on the extra word：
ELECTRONIC and PANSONIC not mentioned in the credit but included in the

description in the invoice.
經過

Initiator (negotiating bank)：
Respondent (issuing bank)：