以下为深圳天捷操作的尼日利亚信用证L/C样本，由深圳天捷在2009年8月份顺利完成，根据我司经验，尼日利亚信用证还是有相对比高的操作性，主要可能产生不符点的地方可能是CCVO证书，只要做好尼日利亚L/C要求的CCVO证书，基本上就能顺利完成收款。
尼日利亚虽然是石油生产国，比较有钱，但是做尼日利亚信用证还是有一定的风险存在，据了解，在国际贸易中，因为经常有拖欠货款或者骗货的情况发生，信誉极差，被大使馆和贸促会列入严重监控的黑名单中。所以要操作好尼日利亚L/C，一定要做好想当的准备功夫，以及丰富的经验，才能避免风险。
以下中文部分为深圳天捷基本翻译，仅作为学习参考作用，不代表我司对该信用证的最终解释，如果你对尼日利亚L/C有任何疑问或建议，欢迎登陆深圳天捷提供的信用证论坛发贴。
深圳天捷专业操作代收信用证，信用证审单，信用证做单等业务，欢迎咨询我司的全国统一热线：4007-169-011或直线电话：0755-61631300，0755-61631301，0755-61631306.
SENDER: DEUTSCHE BANK AG,HONG KONG,HK 荷兰银行
SENDER'S BIC: DEUTHKHHXXX
RECEIVER: SHENZHEN DEVELOPMENT BANK CO., LTD(HEAD OFFICE),SHENZHEN,CN 深圳发展银行
RECEIVER'S BIC: SZDBCNBS
INPUT DATE&TIME: 2009-6-2 21:00:00
==================================================
MT 710 ADVICE OF A THIRD BANK'S DOCUMENTARY CREDIT
27:Sequence of Total
1/1
40B:Form of Documentary Credit (L/C类型)
IRREVOCABLE 不可撤销
WITHOUT OUR CONFIRMATION
20:Sender's Reference (L/C参考号)
0000000000000
21:Documentary Credit Number信用证号
xxxxxxxxxxxxxxxx
31C:Date of Issue (L/C开证时间)
090527
40E:Applicable Rules (L/C遵从原则)
UCP LATEST VERSION
31D:Date and Place of Expiry (L/C过期时间与地点)
091121CHINA
52A:Issuing Bank （尼日利亚L/C开证银行)
UNAFNGLA
UNITED BANK FOR AFRICA PLC,LAGOS,NG
51D:Applicant Bank (L/C申请人银行)
UNITED BANK FOR AFRICA PLC
UBA-HEAD OFFICE
NO 57 MARINA STREET,
MARINA, LAGOS
50:Applicant (L/C申请人)
尼日利亚的客人(为保护我司客户资料,保密)
NIGERIA
59:Beneficiary (L/C受益人)
信用证专家深圳天捷
32B:Currency Code, Amount (L/C金额)
USD00000.00
41D:Available With… By… (L/C指定议付银行)
DEUTSCHE BANK CHINA
BY PAYMENT
43P:Partial Shipments L/C分批装运
PROHIBITED 不允许
43T:Transhipment L/C是否允许转运
PROHIBITED 不允许
44E:Port of Loading/Airport of Departure L/C起运港
ANY PORT IN CHINA 中国任何港口
44F:Port of Discharge/Airport of Destination L/C目的港
APAPA SEAPORT, LAGOS NIGERIA 尼日利亚阿帕帕港
44C:Latest Date of Shipment L/C最迟装船期
091021
45A:Description of Goods and/or Services 尼日利亚信用证货品描述
20 MT 货品(天捷保密) AS PER PROFORMA INVOICE NO.
******** DATED 090416 CFR APAPA SEAPORT, LAGOS NIGERIA
46A:Documents Required 尼日利亚L/C文件要求
1) FULL SET LESS ONE ORIGINAL PLUS 3 NON NEGOTIABLE COPIES
CLEAN ON BOARD OCEAN BILLS OF LADING ISSUED TO THE ORDER OF
UNITED BANK FOR AFRICA PLC., 57 MARINA LAGOS MARKED
FREIGHT PREPAID NOTIFYING APPLICANT. 提单
2) 2 ORIGINALS 3 COPIES COMBINED CERTIFICATE OF VALUE AND
ORIGIN (CCVO) ON FORM C16 FORMAT WHICH MUST CONTAIN THE FOLLOWING
DETAILS: FORM M NUMBER,DESCRIPTION OF GOODS (AS IN FIELD 45A),
PORT OF DESTINATION, NAME OF VESSEL, BILL OF LADING NUMBER, DATE
OF SHIPMENT, COUNTRY OF ORIGIN, COUNTRY OF SUPPLY, VOYAGE
NUMBER, FOB, FREIGHT AND CFR RESPECTIVELY CCVO证书，尼日利亚信用证L/C比较麻烦的
文件就是这份CCVO(CERTIFICATE OF VALUE AND ORIGIN),通过天捷操作尼日利亚信用证L/C的客户均顺利完成.
3) 2 ORIGINALS 3 COPIES PACKING LIST INDICATING THE GROSS WEIGHT.装箱单
4) 2 ORIGINALS 3 COPIES HEALTH CERTIFICATE. 健康证书
5) 2 ORIGINALS 3 COPIES MANUFACTURER'S CERTIFICATE OF PRODUCTION 生产者产品标准证明
STATING STANDARDS TO WHICH GOODS HAVE BEEN PRODUCED
(EXAMPLE:ACCORDING TO BRITISH STANDARDS, NIGERIAN STANDARDS, ETC)
6) BENEFICIARY'S CERTIFICATE THAT ONE ORIGINAL AND 2 COPIES EACH受益让您证明
OF ABOVE DOCUMENTS HAVE BEEN SENT BY COURIER DIRECTLY TO
INTERNATIONAL OPERATIONS DIVISION, UNITED BANK FOR AFRICA PLC.,
57 MARINA, LAGOS, NIGERIA WITHIN 21 DAYS OF SHIPMENT.
7)DRAFT AT SIGHT DRAWN ON DEUTHKHH 即期汇票
47A:Additional Conditions
1) ALL DOCUMENTS MUST BEAR FORM 'M' NO MF*****, AND LC NO. ******* 所有文件显示FORM M号码和信用证L/C号码
2) ALL DOCUMENTS MUST BE ISSUED IN ENGLISH LANGUAGE 所有文件用英语
3) SHIPPING DOCUMENTS INCLUDING BILL OF LADING DATED PRIOR TO LC
OPENING DATE 090527 ARE NOT ACCEPTABLE. 文件早于L/C开证日不接受
4) SIGNED BENEFICIARY'S CERTIFICATE STATING THAT THE PRODUCT
HAS BEEN SHIPPED IN CONFORMITY WITH THE TERMS OF THE LC AND THAT
ALL NECESSARY DOCUMENTS HAVE BEEN FORWARDED TO THE PAYING
BANK FOR NEGOTIATION AND PAYMENT. 又一份受益人证明
.
INTEREST AMT: 0.00
INTEREST PCNT: 0.000000
.
INSTRUCTIONS TO THE BENEFICIARY FROM FIRST ADVISING BANK : 对第一通知行的指示：
PLEASE NOTE THAT THE IMPORT REGULATIONS AND INSPECTION
ARRANGEMENTS FOR NIGERIA HAVE CHANGED CONSIDERABLY. PLEASE STUDY
THE L/C CAREFULLY TO ENSURE THAT YOU UNDERSTAND AND WILL BE ABLE
TO COMPLY WITH ALL TERMS AND CONDITIONS AND DOCUMENTARY
REQUIREMENTS THEREIN BEFORE THE GOODS HAVE BEEN SHIPPED. IF YOU
ARE UNABLE TO COMPLY PLEASE ARRANGE TO HAVE THE L/C AMENDED
WITHOUT DELAY.
.
LC CALLS FOR A COMBINED CERTIFICATE OF VALUE AND ORIGIN (CCVO)
WHICH IS A REGULATORY REQUIREMENT. PLEASE NOTE TO SUBMIT CCVO IN
PRESCRIBED FORM C16. THE FORM IS AVAILABLE WITH THE NIGERIAN
EMBASSY/HIGH COMMISSION. SUBMISSION OF CCVO IN ANY OTHER FORM
WOULD BE TREATED AS A DISCREPANCY. （关于CCVO的要求以及哪里获得方式）
71B:Charges 尼日利亚信用证银行费用分布
ALL OFFSHORE CHARGES ARE FOR
THE ACCOUNT OF BENEFICIARY
49:Confirmation Instructions 信用证是否保兑
CONFIRM
78:Instructions to the Paying/Accepting/Negotiating Bank 尼日利亚信用证银行指示
KINDLY ADD CONFIRMATION UNDER CASH COLLATERAL AGREEMENT
DATED 090202 WITH DEUTSCHE BANK. REIMBURSEMENT IS
TO BE EFFECTED BY DEBIT TO OUR ACCOUNT WITH DEUTDEFF.
DEUTDEFF IS AUTHORISED TO TRANSFER THE FACE VALUE OF
THE LC FROM OUR BKTRUS33 A/C 04-177-110 TO THE FRANKFURT CASH
COLLATERAL A/C ACCORDING TO THE TRANSFER/CONVERSION AGREEMENT
DATED 000113. UPON FINAL DRAWING OR EXPIRATION OF THIS L/C,
DEUTDEFF IS AUTHORIZED TO TRANSFER ANY REMAINING AMOUNT ON
THIS L/C FROM THE CASH COLLATERAL A/C WITH DEUTDEFF TO OUR
BKTRUS33 A/C 04-177-110. KINDLY FORWARD SHIPPING DOCUMENTS
TO US BY COURIER
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