可转让信用证的操作范例

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可转让信用证和背对背信用证案例

可转让信用证和背对背信用证案例

可转让信用证和背对背信用证案例一些客户可能只是听说香港公司操作方便可降低税收成本,但不清楚实际的运作是怎样的。

一个简单的外贸的案例,给大家演示一下香港公司信用的的操作流程。

常用的有可转让信用证和背对背信用证两种,案例:一批货物G,国内供应商A与香港公司B商签订合同$100万, 香港公司B以$120万与国外客户C签约。

其中, A为出口商,B为中间商,C为进口商。

BANK A为国内的通知行,BANK B为B公司的账户行,BANK C为开证行。

可转让信用证1. C向B开出L/C,金额$120万,此证称为母证。

2. B以母证为依据,BANK B向A开出L/C,金额$100万,此证称为子证。

3. A收到BANK A的通知,接受子证,然后发货。

4. A将提单 $100万的发票,装箱单提交BANK A,转递BANK B.5. 审单无误后,BNAK B 通知香港公司B将发票由$100万替换成$120万, 并将单据转递BANK C6. 审单无误后 ,BANK C解付$120万给BANK B, BANK B解付$100万给BANK A.背对背信用证1. C向B开出L/C,金额$120万2. B向BANK B提交全额保证金,即$100万, 银行开出一个全新的,完全独立的L/C 给A3. A接受L/C$100万.发货。

4. A将提单 $100万的发票,装箱单提交BANK A, 转递BANK B议付。

5. 审单无误后, BANK B向A解付$100万, 同时通知B买单, B领回全套单据.6. B将该套单据进行替换,更改.如将发票改成自己的发票$120万,将有供应商名字的提单替换成有自己香港公司名字的提单,其它单据照样更改.然后交给BANK B,转递BANK C议付.7. 审单无误后,解付$120万, 同时通知进口商A赎单提货.案例中,香港公司B账户中余额$20万为销售利润,根据香港的来源地征税原则,$20万没有税收。

国内供应商A如果直接卖给国外客户C,金额为$120万,通过香港公司操作后,合同金额降低为$100万,国内税基减少,也达到了减少税收的目的两者区别1. 转开出来的子证的所有条款,都必须依据母证原有条款开出.2. 转开L/C 只适用交易货物不发生变更,改装,加工等.3. 转证情况下, 出口商只有在母证货款付给中间商后,才能取得货款.4. 背对背L/C 全都不受上述限制,但是需要全额保证金。

可转让信用证样本

可转让信用证样本

*27 /Sequence of Total1/140B/Form of Documentary CreditIRREVOCABLEWITHOUT OUR CONFIRMATION20 /Transferring Bank's ReferenceGDBSHCNTF130001821 /Documentary Credit Number30-0130-11061831C/Date of Issue12121040E/Applicable RulesUCP LATEST VERSION31D/Date and Place of Expiry130317TRANSFERRING BANK'S COUNTER52A/Issuing Bank of the Original D/CMHBKJPJTMIZUHO BANK LTD.,TOKYO50 /First BeneficiaryCONFIRMAILTDHONGKONGCHINA59 /Second BeneficiarySHAKDEETRADINGLTD~35ABLUNASEHNGZHENCHINA32B/Currency Code;AmountUSD44366,39A/Percentage Credit Amount Tolerance10/1041A/Available With... By...GDBKCN22SH1BY NEGOTIATION42C/Drafts at...BENEFICIARY'S DRAFT(S) AT SIGHT FOR FULL INVOICE COST 42A/DraweeMHBKJPJTMIZUHO BANK LTD.,TOKYO43P/Partial ShipmentsALLOWED43T/TranshipmentALLOWED44E/Port of Loading/Airport of DepartureCHINA PORT AND/OR HONGKONG PORT44F/Port of Discharge/Airport of DestinationJAPAN PORT44C/Latest Date of Shipment13022445A/Description of Goods and/or Services+ HOME FASHION GOODS AND/OR COMMISSION AND/OR OCEAN FREIGHT AND/OR DEDUCT AND/OR ADDITIONAL CHARGE AND/OR STORAGE GOODS AND/OR PARTSFOB CHINA PORT AND/OR HONGKONG PORT46A/Documents Required+SIGNED COMMERCIAL INVOICE IN 1 ORIGINAL+ONE COPY OF COMBINED TRANSPORT DOCUMENT CONSIGNEE:NITORI CO.,LTD. AND/OR ONE COPY OF SEA WAYBILL CONSIGNEE:NITORI CO.,LTD., EACH MARKED 'FREIGHT COLLECT', NOTIFY NITORI CO.,LTD.TOKYO HEAD OFFICE 6-20 3 CHO-ME,KAMIYA,KITAKU,TOKYO JAPAN FAX NO 81-3-6741-1287+PACKING LIST IN 1 COPY INDICATING BOTH NET AND GROSS WEIGHT.+G.S.P. CERTIFICATE OF ORIGIN FORM-A IN 1 COPY+COURIER RECEIPT IN ONE COPY.+BENEFICIARY'S CERTIFICATE STATING THAT ONE ORIGINAL G.S.P. CERTIFICATE OF ORIGIN FORM-A, 1/3 SET OF CLEAN ON BOARD COMBINED TRANSPORT DOCUMENT AND/OR CLEAN ON BOARD OCEAN BILLS OF LADING AND/OR NON-NEGO COPY OF SURRENDERED B/L AND/OR ONE COPY OF SEA WAYBILL AND ONE NON-NEGOTIABLE COPY OF OTHER SHIPPING DOCUMENTS HAVE BEEN SENT DIRECTLY TO NITORI CO.,LTD. AND/OR NITORI CO.,LTD. TOKYO HEAD OFFICE AND/OR N.T.B.(NEW TRADING BRIDGE CO.,LTD.) AND/OR NIPPON EXPRESS CO.,LTD. AND/OR SAGAWA GLOBAL LOGISTICS CO.,LTD. AND/OR NISSIN CORPORATION AND/OR SEINO CUSTOMS CLEARANCE SERVICE CO.,LTD. AND/OR TRADIA CORPORATION AND/OR HANKYU HANSHIN EXPRESS CO.,LTD. AND/OR NORTH STAR TRANSPORT CO.,LTD. AND/OR GOTO KAISOTEN,LTD. AND/OR YOS CO.,LTD. AND/OR AZUMA SHIPPING CO.,LTD. AND/OR RINKO CORPORATION AND/OR SUZUYO AND CO.,LTD. BY COURIER SERVICE WITHIN 5 DAYS AFTER SHIPMENT47A/Additional Conditions1)WITHOUT ANY RESPONSIBILITY OR ENGAGEMENT ON OUR PART AND AT THE REQUEST OF FIRST BENEFICIARY, WE TRANSFER THE ABOVE IRREVOCABLE DOCUMENTARY CREDIT TO THE A/M BENEFICIARY.2)PAYMENT UNDER THIS TRANSFERRED CREDIT WILL BE EFFECTED BY US ONLY AFTER WE RECEIVE PAYMENT FROM THE CREDIT ISSUING BANK.3)THE FIRST BENEFICIARY RETAINS THE RIGHT NOT TO ADVISE SUBSEQUENT AMENDMENT(S) RELATED TO THE ORIGINAL CREDIT TO THE SECOND BENEFICIARY.4)THE PRESENTING BANK MUST CLEARLY INDICATE OUR TRANSFERRING REF.NO. ON THEIR BILL SCHEDULE.5)THE PRESENTING BANK MUST CERTIFY THAT THE DRAWING AMOUNT HAVE BEEN ENDORSED ON THE TRANSFERRED L/C.6)UNLESS OTHERWISE STIPULATED IN THE CREDIT, ALL DOCUMENTS EXCEPT INVOICE MUST NOT INDICATING THE UNIT PRICE AND VALUE OF GOODS.7)SUBJECT TO THE AGREEMENT BETWEEN THE FIRST BENEFICIARY AND THE SECOND BENEFICIARY, PRIOR TO THE SECOND BENEFICIARY'S PRESENTATION, THE FIRST BENEFICIARY HAS THE RIGHT TO PRESENT THE DOCUMENTS AND CLAIM UNDER THIS TRANSFERRED L/C ON BEHALF OF THE SECOND BENEFICIARY, THROUGH US, TO THE ISSUING BANK. WE WILL PRESENT THE DOCUMENTS TO THE ISSUING BANK CLAIMING THE AMOUNT ACCORDING TO THE FIRST BENEFICIARY'S DECLARATION WITHOUT PREADVISING THE SECOND BENEFICIARY.AFTER WE RECEIVE THE DOCUMENTS FROM THE SECOND BENEFICIARY, WE WILL NOT PRESENT THEM TO THE ISSUING BANK ANY MORE. WE WILL EFFECT PAYMENT TO THE SECOND BENEFICIARY FOR THE AMOUNT DECLARED IN THE FIRST BENEFICIARY'S PRESENTATION AFTER WE RECEIVE THE PROCEEDS FROM THE ISSUING BANK. IF THERE IS ANY DIFFERENCE BETWEEN THE FIRST BENEFICIARY'S DECLARATION AND THE SECOND BENEFICIARY'S CLAIM, WE WILL PAY THE AMOUNT AS PER THE FIRST BENEFICIARY'S WRITING CONFIRMATION.8)AFTER RECEIVING THE SECOND BENEFICIARY'S PRESENTATION UNDER THIS TRANSFERRED LC, THE FIRST BENEFICIARY HAS THE RIGHT TO SUBSTITUTE HIS OWN DOCUMENTS(INCLUDING BUT NOT LIMITED TO THE INVOICE AND THE DRAFT) FOR THOSE OF THE SECOND BENEFICIARY'S AND PRESENT THEM TO THE ISSUING BANK, WITHOUT NOTICE THE SECOND BENEFICIARY IN ADVANCE, EVEN THE SUBSTITUTION WILL ARISE NEW DISCREPANCY(IES)..+++THE FOLLOWING INSTRUCTIONS ARE FROM ORIGINAL ISSUING BANK+++.1) SURRENDERED B/L ACCEPTABLE.2) PHOTO-COPY OF B/L MARKING TELEX-RELEASE IS ACCEPTABLE.3) T.T.CLAIM FOR REIMBURSEMENT IS PROHIBITED.4) DISCREPANT FEE OF USD50.00/JPY5000-EQUIVALENT AND CABLE CHG OF USD20.00/JPY2000-TO BE DEDUCTED FROM PROCEEDS,FOR DISCREPANT DOC.71B/ChargesALL CHARGES INCLUDING THE TRANSFERRING CHARGES ARE FOR THE ACCOUNT OF SECOND BENEFICIARY.48 /Period for PresentationDOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER SHIPMENT BUT WITHIN THE EXPIRY DATE OF THIS LC.49 /Confirmation InstructionsWITHOUT78 /Instructions to the Paying/Accepting/Negotiating BankTHIS CREDIT IS SUBJECT TO 2007 ICC PUBLICATION NO.600(UCP600). ALL THE DOCUMENTS REQUIRED MUST BE SENT THROUGH SECOND BENEFICIARY'S BANK IN ONE LOT TO CHINA GUANGFA BANK CO., LTD.,SHANGHAI BRANCH BY EXRPESS MAIL. ADDRESS: FLOOR 16, 555 XU JIA HUI ROAD, SHANGHAI 200023, P.R.CHINA. ATTN: TRADE FINANCE DEPT.57D/'Advise Through' Bank YR DONGSHAN SUB-BRANCH------------------------------------------------------------------------MAC: Authentication Code00000000CHK: CheckSum9F299B1D5AEC------------------------------------------------------------------------User requested copy from EBILLS。

一则可转让信用证项下不符点的案例分析

一则可转让信用证项下不符点的案例分析

一则可转让信用证项下不符点的案例分析作者:陈云兰来源:《对外经贸实务》 2011年第1期■ 陈云兰江苏技术师范学院一、案例简介2010年1月,中国C银行收到突尼斯ATB银行(ARAB TUNISIA BANK)开来的一则转让信用证,该转让证的第一受益人是法国T公司 (TASC FROM FRANCE),第二受益人是中国D公司( DUCTILE FROM CHINA)。

转让证金额为174万美元,有效期2010年3月31日,船期2010年2月18日。

中国C银行及时将该转让证通知给了D公司。

后D公司于2010年3月23日向中国C银行交单,C银行经审核认为除晚交单外无其它不符,遂单寄转让行。

2010年4月2日转让行拒付,理由为D公司提交的提单为租船提单与信用证不符。

D公司得知情况后认为正是因为C 银行没有在第一时间审出不符点才导致未能及时收汇。

另据C银行了解,因为船东原因D公司的货到现在为止也未到达目的港,船从2010年2月18日启航后历时无个月的行程,日前被扣留在阿尔及尔(船东欠款,不知欠谁的钱,所以只能绕道),D公司在船上的货物铸铁管现已生锈。

C银行查询转让行后,转让行回复,第一受益人并未换单,单据仍被保留在转让行听候处理,并且转让行已向开证行传递了有关单据不符点的信息。

目前本案还在进行中。

C银行正在考虑是否指示转让行退单,而D公司最大的希望则是:货物还是卖给进口商。

因为货物是按照进口商要求的规格生产的。

目前D公司与第一受益人T公司仍旧有联系,第一受益人还没有明确不要此批货物的态度,实际进口商的工程也急需D公司的货物开工。

其次,D公司还表示,若第一受益人明确表态不要此批货物,D公司只能在阿尔及尔找买家把货卖掉。

当然,不管哪种打算,对D公司来说,损失都将是巨大的。

二、案例分析(一)第二受益人D公司提交的租船提单是否构成信用证项下的不符点?本案中,转让行ATB开来的可转让信用证上对提单的要求是:FULL SET OF BILL OF LAD-ING,并未明确注明CHART BILL OF LADfNG IS NOT ACCEPT,而第一二受益人中国D公司提交的提单为租船提单,后转让行提出提单与信用证不符。

可转让信用证英文流程

可转让信用证英文流程

可转让信用证英文流程The Process of Transferable Letter of Credit.The transferable letter of credit (L/C) is a unique financial tool commonly used in international trade. It allows the original beneficiary (the first beneficiary) to transfer all or part of the credit's value to another party (the second beneficiary) under certain conditions. This process ensures greater flexibility and efficiency in global trade transactions.Here is a detailed outline of the transferable L/C process:1. Agreement and Contract Formation.The process begins when the importer and exporter reach an agreement on the terms of the trade. This agreement is formalized through a contract, which outlines the specific details of the transaction, including the goods to be sold,the agreed-upon price, and any other relevant terms and conditions.2. Application for a Transferable L/C.Once the contract is established, the importer appliesto their bank (the opening bank) to open a transferable L/C in favor of the exporter. The application specifies the amount of the credit, the terms of payment, and other relevant details. The bank then issues the L/C, which is sent to the exporter's bank (the advising bank) for notification.3. Advising and Acceptance of the L/C.The advising bank reviews the L/C and notifies the exporter of its issuance. The exporter then accepts the L/C, confirming their agreement to the terms and conditions outlined in the document.4. Request for Transfer.If the exporter wishes to transfer the L/C to a second beneficiary, they submit a request to the advising bank. This request must be in accordance with the terms and conditions stated in the original L/C and must be approved by the opening bank.5. Approval and Transfer of the L/C.The opening bank reviews the request for transfer and, if satisfied, approves the transfer. The advising bank then issues a new L/C in favor of the second beneficiary, reflecting the updated terms and conditions. This new L/C is known as the transferred L/C.6. Performance of the Contract by the Second Beneficiary.The second beneficiary fulfills the contract by shipping the goods to the importer as specified in the transferred L/C. They then prepare the necessary documentation, such as invoices and shipping documents, to facilitate payment.7. Presentation of Documents and Payment.The second beneficiary submits the required documentsto the advising bank for presentation to the opening bank. The opening bank reviews the documents to ensure theycomply with the terms and conditions of the transferred L/C. If the documents are in order, the opening bank makes payment to the second beneficiary, either through the advising bank or directly.8. Notification to the First Beneficiary.After payment is made, the advising bank notifies the first beneficiary of the transfer and payment. The first beneficiary then converts the invoice and sends the necessary documents to the opening bank for their records.9. Closure of the L/C.Once the transaction is complete and all payments have been made, the L/C is closed. The opening bank issues aclosing advice to the advising bank, confirming the finalization of the transaction.In summary, the process of a transferable L/C involves several steps, from agreement formation and L/C issuance to request for transfer, approval, performance, document presentation, payment, notification, and closure. This process ensures smooth and efficient transactions in international trade, allowing for greater flexibility and convenience for all parties involved.。

信用证案例分析含答案完整版

信用证案例分析含答案完整版

信用证案例分析含答案 HEN system office room 【HEN16H-HENS2AHENS8Q8-HENH1688】信用证的再转让I银行开立一张不可撤消可转让跟单信用证,以M作为受益人,A 行为该证的通知行。

在A行将该证通知M后,M指示A行将此证转让给X,该转证的到期日比原证早1个月。

第二受益人X受到转证后,对于转证的一些条款与第一受益人M产生了分歧。

双方经过多次协商,终未达成协议。

而此时,该转证已过期。

于是M请求A行将已过期的未使用的转证恢复到原证。

鉴于原证到期日尚有1个月,M要求A行能将恢复到原证的金额再度转让给新的第二受益人Y。

A行认为它不能同意M的做法。

因为将该证转让给Y构成了信用证的第二次转让,而这正违反了《UCP600》第38条的规定。

况且,A行未从第二受益人X处收到任何货物未出运.转证未被使用或者同意撤销转证之类的信息。

分析A行在认识上存有误区。

将未使用过的转证再次转让给另一新的第二受益人不能被视作为二次转让。

《UCP600》第38条规定:除非信用证另有规定,可转让信用证只能转让一次,因此,该信用证不能按第二受益人要求转让给随后的第三受益人。

根据此条文意,由第一受益人作出的再次转让并不构成二次转让,而视为一次同时转让给多个受益人的情形。

所以此等转让并非为《UCP600》所禁止。

在此案中,既然第二受益人X并未接受转证,第一受益人M当然可以自动地将该证转让。

当然A行也并未义务接受M再次转让的指示。

《UCP600》第38条又规定:除非转让范围和方式已为转让行明确同意,转让行并无办理该转让的义务。

倘若A行同意将该证转让给Y,比较谨慎的做法是:它从X处获取一份书面指示同意撤销未用的转证,同时退回转证通知。

开证行对议付行的偿付责任1992年10月,法国某公司(卖方)与中国某公司(买方)在上海订立了买卖200台电于计算机的合同,每台CIF上海1000美元,以不可撒销的信用证支付,1992年12月马赛港交货。

可转让信用证英文流程

可转让信用证英文流程

可转让信用证英文流程English:In the process of transferring a letter of credit (LC), several steps are involved. Firstly, the beneficiary (seller) and the applicant (buyer) need to agree on the terms of the transfer, including the amount, expiry date, and any other relevant conditions. Then, the beneficiary requests the issuing bank (the bank that issued the original LC) to transfer the credit to the new beneficiary (the transferee). The issuing bank evaluates the request and verifies the authenticity of the transfer request and the legitimacy of the new beneficiary. Upon approval, the issuing bank then issues an amendment to the LC, specifying the details of the transfer. This amendment is then sent to the advising bank (the bank that notifies the beneficiary of the original LC) in the transferee's location. The advising bank confirms the authenticity of the amendment and advises the transferee accordingly. After receiving the confirmation, the transferee can ship the goods and present the documents to the advising bank for payment. Finally, the advising bank forwards the documents to the issuing bank for reimbursement. Throughout this process, it's crucial to adhere to the Uniform Customs and Practice for DocumentaryCredits (UCP 600), which provides the standard guidelines for international trade finance transactions.中文翻译:在信用证(LC)转让的过程中,涉及几个步骤。

可转让信用证的操作流程及风险防范

可转让信用证的操作流程及风险防范

<可转让信用证操作流程信用风险防范>目录内容摘要在国际贸易中,买卖双方存在先交货还是先交款的利益冲突。

在这种情况下,为了保证买卖双方的利益,需要一个双方都信得过的第三者作为中间人来起担保作用,这一任务就落在了银行身上。

因为银行具有资信雄厚与信誉卓著的特点,完全能够承担这项任务。

这样就产生了银行保证付款的信用证书支付方式。

信用证以银行的信用代替了商业信用,在一定程度上解决了买卖双方之间的信任危机。

但是为了省去自由贸易中繁杂的交际过程可能导致的“皮鞋成本”,信用证出现了可转让信用证,可转让信用证的受益人可以要求授权付款、承担延期付款的责任、承兑或议付的银行,或当信用证是自由议付时,可以要求信用证中特别授权的转让银行,将信用证全部或部分转让给一个或数个受益人的信用证,这种信用证可以提高国际贸易中的交易效率,减少中间环节。

但是不可忽视的是这也是存在风险的一种支付方式,由于可转让信用证自身的特点,使得可转让信用证当事人除了要面对像其它信用证一般的风险外,还要应对可转让信用证特殊的风险,例如转让行信用风险、第二受益人要面临中间商的换单风险、第一受益人的议付风险等,这些风险已经严重的影响了可转让信用证的运用和发展,阻碍了中间商贸易的发展。

所以对可转让信用证风险的研究有重要的现实意义,特别是对于我们这样一个贸易大国,在金融危机的今天,可转让信用证的作用显得尤其重要,对可转让信用证风险及防范的研究更是迫在眉睫。

此文的目的在于研究可转让信用证的操作流程研究和风险防范。

关键词:可转让信用证、操作、风险可转让信用证的概念、特点及其分类1.1可转让信用证的概念可转让信用证(Transferable Letter of Credit),是指开证行授权通知行在受益人的要求下,可将信用证的全部全部或一部分转换让给第三方、即第二受益人(Second Beneficiary)的信用证。

UCP500第48条第a款规定“可转让信用证系指信用证的受益人(第一受益人)可以要求授权付款、承担延期付款责任兑汇票、承兑或议付的银行(统称“转让行”)’或当信用证是自由议付时,可以要求信用证中特别授权的转让银行,将该信用证全部或部分转让给一个或数个受益人(第二受益人)使用的信用证。

可转让信用证操作流程 详解

可转让信用证操作流程 详解

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4. LC单据定义注意回避敏感信息
1 A向其开证行Y申请可转让LC信用证 ( LC上注明‘This credit is transferrable’’Nominated HSBC as transferring bank’) 2 A将LC草稿发给B,B就LC中的条款和文件清单与C进行确认,并在合同中明确‘C接受可转让LC信用证’(提供相关文件) 3 B确认LC草稿后通知A,A通知开证银行Y向HSBC开出TLC,SW code: HSBCCNSH 4 HSBC接收到TLC后通知B,B向HSBC提交LC转让申请,母证中可变更项目(单价、总价,最晚交期,最晚装船期,LC有效期) 5 HSBC开子证给厂家银行Z 6 银行Z收到LC通知国内厂家 7 厂家生产、发货,船运 8 物流公司回单给厂家 9 国内厂家按照LC上要求严格准备文件,并交付银行Z进行议付 10 银行Z审单后,提交HSBC议付
11 HSBC通知B,B进行换单(如发票等),然后提交HSBC 12 HSBC审单,通过后将资料寄送银行Y
13 HSBC审单,通过后将资料寄送银行Y 14 银行Y审单通过后,按照母证金额付款给HSBC 15 HSBC收到LC议付款项后,按照子证金额付款给银行Z TLC成本-母证:0.25%(handling+无兑换手续费)子证:0.15%
可转让信用证-业务流程 (以汇丰银行为例)
x.j.
• 可转让信用证(TLC)流程
(A: 国外客户 B:本公司-离岸公司 C:国内厂家)
2 客户A
9
本公司
8
8 国内厂家
7
物流 公司
1
11 4
69
重点:
银行Y
3 国内客户愿意接受TLC 2. 客户A可开出TLC
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可转让信用证的范例一和分析不可撤销可转让信用证——原始信用证Irrevocable Transferable Credit- Original CreditName of Issuing Bank Place. and .date of issueMalayan Banking Berhad Penang, 6 Oct. 2009To: Sin Kee Company, This Credit is advised through 54 Queen Street, Hong Kong Nanyang Commercial Bank Ltd.Hong KongDear Sirs,At the request and on the instructions of China Aik & Co. , 71 Beach Street. Penang,we hereby issue an Irrevocable Transferable Credit No. 83095 for HKD30 0OO. OO ( sayHong Kong dollars thirty thousand only) to expire on or before 30 Nov. 2009 at HongKong available with Nanyang Commercial Bank Ltd.. Hong Kong being Transferring Bankby Payment at sight against beneficiary's draft (s) at sight drawn on the advisingbank accompanied .by the following documents:(l) Signed Commercial Invoice 4 fold(2) Full set of clean on board ocean bills of lading made out to order blank endorsedmarked "Freight Prepaid"(3) Insurance policy endorsed in blank for invoice value plus 10% covering all risksand war risk。

(4) Packing List 4 foldAll documents excluding invoice must be made in neutral name.Evidencing shipment of 2000 pairs of rain boots at HKD15. O0 CIF Penang per eachpair.Shipment from your port for transportation to Penang not later than 15 Nov. 2009Partial shipments not allowed,Transhipment allowedDocurnents to be presented within 15 days after the date of shipment, but withinthe validity of the Credit.Reimbursement :0n receipt of the full set of the documents airmailed by you in compliance withthe terms and conditions of the Credit, we shall authorise you by telex to debitour HK dollar account with you in reimbursement of your Payment.this Credit is subject to UCP600.Yours faithfullyMalayan Bankiny Berhad,Penangsignature (s)A "Request to Transfer" shows as follows:To: Transferring Bank,Nanyang Commercial Bank Ltd.. Hong KongDear Sire,We request you to transfer an Irrevocable Tranderable Credit No. 83095 issued byMalayan Banking Bedmd, Penang in which please insert the following changeable newterms instead of the old terms:(1) Applicant: Sin Kee Company, 54 Queen Street, Hong Koug - First Beneficiary Secondbeneficiary: Hwa Yung Company, 178 South Road, Macao.(2) Credit amount: HKD26 000. 00(3) Expiw date: 20 Nov. , 2009.(4) Documents to be presented within 10 days after date of shipment(5) Insurance amount for invoice value plus 27%(6) Evidencing shipment of 2 000 pairs of rain boots at HKD13.00 CIF Penang per eachpair.(7) Shipment date: 10 Nov. 2009(8) Issuing date: 11 Oct. , 2009(9) Advising Bank: Nan Tung Bank of Macao, Macao(10) Reimbursements:Payment will be effected by us, the Transferring Bank, only when documents arereceived in full compliance with the tern and conditions of the credit and coverhas been received under the Original Transferable Credit.In respect of the amendments arisen hereafter to the Credit we wish to inform youthat the first beneficiary retains the fight to refuse to allow the trandering bankto advise amendments made under the original credit to the tranderee ( secondbeneficiary). Therefore the transferring bank must obtain approval of the firstbeneficiary before advising amendments to the transferee.Yours faithfully,Sin Kee Company, Hong KongSignatureIrrevocable Transferable Credit- Transferred CreditName of Transferring Bank Place and date oftransferNanyang Commercial Bank Ltd. Hong Kong, 11 Oct. , 2009To: Hwa Yang Company, 178 South This Credit is advisedthroughRoad, Macao Nan Tung Bank of Macao,MacaoDear Sirs,We hereby inform you that an Irrevocable Credit No. 83095 issued by Malayan BankingBerhad, Penang has been transferred to you as follows:At the request and on the instructions of Sin Kee Company, 54 Queen Street, HongKong, we hereby transfer the above - mentioned Credit to you for HKD26 000. 00 ( sayHong Kong dollars twenty six thousand only) to expire on or before 20 Nov. , 2009at Hong Kong available with Nanyang Commercial Bank Ltd. , Hang Kong beingtransferringbank by payment at sight against benefieiary's draft (s) drawn onus accompaniedby the following documents:1 ) Signed Commercial invoice 4 fold.2) Full set of clean on board ocean bills of lading made out to order blank endorsedand marked "Freight prepaid"3) Insurance Policy endorsed in blank for invoice value plus 27%4) Packing List 4 foldAll documents excluding invoice must be made in neutral name.Evidencing shipment of 2000 pairs rain boots at HKD13.00 CIF Penang per each pairShipment from your port to Panang not later than 10 Nov. 2009Partial shipments not allowed.Transhipment allowed.Documents to be presented within 10 days after the date of shipment, but withinthe validity of the credit.documents are to be sent to the issuing bank in one airmail.Reimbursements:Payment will be effected by us. the Transferring Bank only when documents arereceived in full compliance with the terms and conditions of the credit and coverhas been received under the Original Transferable Credit.This advice must accompany your draft (s) and documents presented to us forclaiming your proceeds.This Credit is subject to UCP600. Yours faithfully,Nanyang Commercial Bank Ltd. , Hong Kong案例分析(一)当事人以及相互关系Aik co 1申请开证,保3信用证 4.指示银行修改6信用证 7单据 6换单据,议付AIk co 是实际用户,Sinkee Co 是中间商,Hwa yang company 是实际供应商,AIk co 通过Malayan banking 开立信用证给中间商Sinkee Co ,通知行是Nanyang Commcial Bank 是通知行同时也是转让行,实际供应商的通知行是Namtung Bank 。

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