信用证(1)
信用证审核1
信用证号
01/0501-FCT
合 同 号
SHDS03027
审证结果
1.信用证大小写金额不一致，大写金额错误(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY)，低于合同金额(USD46980)，应USD46980(US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY)而不是USD46918。
4.合同要求投保的为“中国海洋运输货物保险条款（OCEAN MARINE CARGO OF P.I.C.C. DATED 1/1/1981）”，而信用证投保的为“伦敦协会货物保险条款AINSURANCE CARGO CLAUSES(A) AS PER I.C.C.DATED1/1/1982）”，所选择的保险条款有误，应该根据合同规定选择投保的保险条款。
7.合同中明确规定允许转运和分批装运（SHIPMENT ALLOWED AND TRANSHIPMENT ALLOWED），但信用证中（PROHIBITED），应按照合同进行修改。
2.信用证中表明的是在加拿大到期(FOR NEGOTIATION IN APPLICANT COUNTRY)，这样容易造成逾期，无法兑现信用证，并且这样不符合合同要求，应该改成在国内到期(FOR NEGOTIATION IN BENEFICIARY COUNTRY)。
3.信用证中保险加成率为30%( FOR 130 PERCENT OF INVOICE VALUE)，与合同规定的10%不符，应改为(FOR 110 PERCENT OF INVOICE VALUE)。
5.信用证中装运的货物数量与合同中标明的数量不一致，信用证中规定的是DS1151 544SETS，还有DS5120 245SETS，而合同中分别为DS1151 542SETS、DS5120 254SETS。应当按照合同所标明的数量进行更改。
一个典型的假远期信用证样本
一个典型的假远期信用证样本！1/1 指只有一张电文40A: Form of documentary credit 跟单信用证形式IRREVOCABLE 不可撤消的信用证20: Data of issue12345678 信用证号码31C: Date of issue 开证日2002XXXX31D: Date and place of expiry 信用证有效期2002XXXXBENEFICIARY’S COUNTRY 有效地50: Applicant 信用证开证审请人（你们的客户名）ABC CO., LTD.CHINA59: Beneficiary 受益人（你们公司名）EFG CO., LTD.ADDRESS32B: Currency code amount 信用证项下的金额USD XXXXXXX,41D: Available with 议付适用银行ANY BANKBY NEGOTIATION 任何议付行42C: Draft at 开汇票90 DAYS AFTER SIGHTFOR FULL INVOICE VALUE 见票90天付款（发票全额）42A: Drawee 付款人ABOCCNBJXXXAGRICULTURAL BANK OF CHINA, XXX BRANCH 某农业银行某支行43P: Partial shipment 是否允许分批装运ALLOWED 可以43T: TransshipmentALLOWED 允许转运44A: Taking charge 装船港口XXXXXX PORT44B: For transportation to 目的港CHINESE PORT44C: Latest date of shipment 最后装船期2002XXXX45A: Description goods and/or services 货物/服务描述GENERAL MERCHANDISE 日用品46A: Documents required 须提供的单据文件MERCIAL INVOICE IN TRIPLICATE 一式三份商业发票2.FULL SET OF CLEAN ON BOARD B/L MARKED FREIGHT PREPAID MADE OUT TO ORDER OF SHIPPER AND NOTIFYING APPLICANT 全套已装船清洁提单，标明运费预付，收货人一栏填根据发货人指示，通知开证审请人3.PACKING LIST IN DUPLICATE 装箱单一式二份47A: Additional conditions 附加条件1.AGRICULTURAL BANK OF CHINA SINGAPORE BRANCH IS ASSIGNED TO DISCOUNT THE L/C 中国农业银行为指定的付款行2.AFTER NEGOTIATION BANK HAS SENT TESTED TELEX TO ISSUING BANK CERTIFYING DOCUMENTS IN COMPLIANCE WITH THE L/C TERMS AND INDICATION INVOICE VALUE,THEN NEGOTIATION BANK IS AUTHORIZED TO CLAIM REIMBURSEMENT BY TESTED TELEX/SWIFT FROM AGRICULTRUAL BANK OF CHINA SINGAPORE BRANCH AT SIGHT BASIS. SINGAPORE BRANCH WILL EFFECT PAYMENT WITHIN 5 WORKING DAYS.议付行发电传给开证行确认单证相符，并指示发票金额，然后以SWIFT电码或电传的形式授权中国农业银行新加波支行付款给收益人，新加波支行将在五个工作日内履行付款义务71B: Charges 开证以外产生的费用ALL BANKING CHARGES OUTSIDE OFTHE ISSUING BANK (EXCEPT FOR THEDISCOUNT INTEREST AND DISCOUNTCHARGES) ARE FOR BENEFICIARY’SACCOUNT 开证行以外产生的费用由信用证收益人负担（票据贴现利息与折扣除外）48: Period for presentation 单据提交期限DOCUMENTS MUST BE PRESENTED WITHINXX DAYS AFTER LATEST SHIPMENT DATEBUT WITHIN THE VALIDITY OF THIS CREDIT在信用证有效期内，最迟装运期后XX天内，向银行提交单据49: Confirmation instructionWITHOUT 不保兑53A: Reimbursement Bank 偿付行ABOCSGSG78: Instructions to pay/account/negotiation bank 指示付款行？议付行1.A DISCREPANCY(IES) FEE OF USDXX.00 WILL BE DEDUCTED FROM THE PROCEEDS IF THE DOCUMENTS ARE PRESENTED WITH A DISCREPANCY(IES). 如果单据提交有差异，差额将从信用额里扣除2.ALL DOCUMENTS SHOULD BE DESPATCHED TO US （ADDRESS：XXXXXXX）IN ONE LOT BY COURIER SERVICE.所有单据应一次性通过快件形式发给我们72: Sender to receiver information 说明THIS CREDIT IS ISSUED SUBJECT TO UCP500 (1993 REVISION)本信用证跟据跟单信用证通一惯例UCP500（1993 年版）开出one original and four photocopies of the commercial invoice showing standard export packing and also showing non-quota when a non-quota item is shipped.出具一式四份标准出口包装的商业发票,若为无配额商品,则需另出无配额证明one origianl and three photocopies of inspection certificate issued by hymin park of min woo international inc.出具一式三份由hymin park of min woo international inc.签发的商检证书a fax letter by angela stating that one full set of non-negotiable documents was received.Angela传真声明需出具一整套不可议付之单证one origianal and three photocopies of beneficiary's certificate certifying that a production sample was sent to the attention of ruth plant or Albert elkaim of buffalo jeans ,400 L sauve west, montreal , quebec一式三份的受益人产品样品之证明书寄至工厂或是此地址: Albert elkaim of buffalo jeans ,400sauve west, montreal , quebec h3l 1z8 (好像是加拿大的一个地址)one original and three photocopies of packing list. 装箱单一式三份full set of original marine bills of lading clean on board or multimode transport documents clean on board plus 2 non-negotiable copies issued by air sea transport inc.. weihai, china made out or endorsed to order of bnp paribass(canada) marked freight collect, notify general customs brokers attn linda 514-876-1704全套清洁已装船的海运提单或是清洁已装船之多式联运提单需加两份由air sea transport inc签发的不可议付单据副本.提单需注明由bnp paribass(Canada)付费,通关联系人 Linda,电话514-876-1704one original and three photocopies of certificate of export licence of textile products showing the year of quota which must correspond to the year of shipment except in the case of non-quota which an export licence is not required.出具一式三份的纺织品出品许可证明书,年度配额须与年度出货一致,其中无需配额要求除外.one original and three photocopies of certificate of origin.一式三份的原产地证书one original and three photocopies of canada customs invoice.一式三份的加拿大海关发票a fax letter by albert elkaim,michel bitton, ruth plant,kathy alix,nancy whalen,marjolaine martel,mimi bernola,anna sciortino,jennyfer hassan or charles bitton stating a sample was received.'p N0_ X H:V v Balbert elkaim,michel bitton, ruth plant,kathy alix,nancywhalen,marjolaine martel,mimi bernola,anna sciortino,jennyfer hassan or charles bitton这些人传真声明的可接受之样品letter from shipper on their letterhead indicating their name of company and address,bill of lading number,container number and that this shipment,including its container,does not contain any non-manufactured wooden material, tonnage, bracing material, pallets, crating or other non-manufactured wooden packing material.托单需注明托运人公司,地址,提单号,货柜号,及装载量,包括非木质包装之排水量,托盘,板条箱或其它非木质包装材料信用证条款如下:DOCUMENTS REQUIRED 45A1、FULL SET CLEAN SHIPPED ON BOARD SHIPPING CO’S BILL OF LADING ISSUED TO THE ORDER OF OMDURMAN NATIONAL BANK, SAGGANA BRANCH MAKED FREIGHT PREPAIK AND NOTIFY APPLICANT.2、 SIGNED COMMERCIAL INVOICE IN FIVE ORIGINAL AND THREE COPIES DULY CERTIFIED TRUE AND CORRECT.3、 PACKING LIST IN ONE ORIGINAL AND FOUR COPIES.4、 CERTIFICATE OF ORIGIN ISSUED BY CHAMBER OF COMMERCE CHINA CERTIFY THAT THE GOODS ARE OF CHINESE ORIGIN.1、全套清洁提单。
信用证样本1
信用证样本1对于很多外贸新手来说，信用证（L／C）是个不小的问题，相信有不少人可能都没见过。
对我来说，信用证也是新的东西，也需要学习。
在此，从其它地方搬来样本，供大家参考、学习。
对于原创者，表示感谢！正题：其实所有的信用证条款都大同小异，具体款项都是那些，下面列出一个样本供大家参考．有一个问题需要新手注意，一般韩国开过来的信用证经常用假远期，这也是韩国人的精明之处，可以用假信用证向开证行押汇，狡猾狡猾地！！信用证样本1SAMPLE LETTER OF CREDIT/1(See Instructions on Page 2)Name and Address of BankDate: __________________Irrevocable letter of Credit No. ______________Beneficiary: Commodity Credit Corporation Account Party: Name of ExporterAddress of ExporterGentlemen:We hereby open our irrevocable credit in your favor for the sum or sums not to exceed a total of _______________dollars ($__________), to be made available by your request for payment at sight upon the presentation of your draft accompanied by the following statement:(Insert applicable statement)/2This Letter of Credit is valid until _____________________/3, provided, however, that this Letter of Credit will be automatically extended without amendment for _________________/4 from the present or any future expiration date thereof, unless at least thirty (30) days prior to any such expiration date the Issuing Bank provides written notice to the Commodity Credit Corporation at the U.S. Department of Agriculture, 14th and Independence Avenue, S.W., Room 4503, South Building, Stop 1035, Washington, D.C. 20250-1035, of its election not to renew this Letter of Credit for such additional ______________________/5 period. The notice required hereunder will be deemed to have been given when received by you.This letter of Credit is issued subject to the Uniform Customs and Practice for Documentary Credits, 1993 Revision, International Chamber of Commerce Publication No. 500(Name of Bank)By: _______________________________________________________________-2-INSTRUCTIONS FOR LETTER OF CREDIT ISSUED FOR DEIP BID1. Send to: Treasurer, CCCU.S. Department of Agriculture14th & Independence Avenue, S.W.Room 4503 South BuildingStop 1035Washington, DC 20250-10352. If the letter of credit is to apply to any Dairy Export Incentive Program (DEIP) Invitation: “The Commodity Credit Corporation (CCC) has a right to the amount drawn in accordance with the terms and conditions of one or more Dairy Export Incentive Program (DEIP) Agreements entered into by the exporter pursuant to 7 C.F.R. Part 1494, and the applicable DEIP Invitation(s) issued by CCC.”If the letter of credit is to apply to a single DEIP Invitation:“The Commodity Credit Corporation (CCC) has a right to the amount drawn in accordance with the terms and conditions of one or more Dairy Export incentive Program (DEIP) Agreements entered into by the exporter pursuant to 7 C.F.R. Part 1494, and DEIP Invitation No.________________.If the letter of credit is to apply to more than one specific DEIP Invitation:“The Commodity Credit Corporation (CCC) has a right to the amount drawn in accordance with the terms and conditions of one or more Dairy Export incentive Program (DEIP) Agreements entered into by the exporter pursuant to 7 C.F.R. Part 1494, and DEIP Invitation Nos.________________, ___________________, and _________________.”3. Insert the last date of the month in which the 90th day after the date of the letter of credit falls (e.g., if the date of the letter of credit is March 15, 2002, the date to be inserted would be Jun 30, 2002).4. Insert a time period of either “one (1) year” or a specific number of whole month(s) which total less than one year (e.g., “one (1) month,” “two (2) months,” etc.).5. Insert the same time period as inserted in the previous space (e.g., “one (1) year,” “one (1) month,” etc.).信用证样本2Issue of a Documentary Credit （开证行,一般为出口商的往来银行，须示开证行的信用程度决定是否需要其他银行保兑confirmation见49）BKCHCNBJA08E SESSION: 000 ISN: 000000 BANK OF CHINA LIAONING NO. 5 ZHONGSHAN SQUARE ZHONGSHAN DISTRICT DALIAN CHINADestination Bank （通知行advising bank见57A）KOEXKRSEXXX MESSAGE TYPE: 700 KOREA EXCHANGE BANK SEOUL 178.2 KA, ULCHI RO, CHUNG-KO （一般由受益人指定往来银行为通知行，如愿意通知，其须谨慎鉴别信用证表面真实性；应注意信用证文本的生效形式和内容是否完整，如需小心信用证简电或预先通知和由开证人直接寄送的信用证或信用证申请书，因其还未生效，且信用证一般通过指定通知行来通知，可参考《出口实务操作》page237）40A Type of Documentary Credit （跟单信用证类型）IRREVOCABLE （信用证性质为不可撤消。
进出口实用英语：信用证（1）
1. 通知对⽅以开⽴信⽤证 As you have confirmed theorder, we have arranged with the Bank of China to open an L/C in your favor for the amount of US $150,000 in accordance with the trade terms stipulated. 2. 通知对⽅已寄出信⽤证 According to your request for opening L/C, we are pleased to inform you that we have airmailed today through the Bank of China an irrevocable L/C for $200,000 in favor of the New York Trading Co., Inc. on the following terms and conditions. 3. 通知对⽅已开⽴并寄出信⽤证 We hasten to inform you that we have today been advised by the Bank of China of the establishment of an L/C in your favor to the amount of $100,000 available on or before April 30, 2001. We believe it will be in your hands within this week. 4. 通知对⽅外国银⾏开⽴信⽤证 By order and for your account we have made fax instructions to our Los Angeles branch to establish an L/C in favor of the Pacific Trading Co., Inc., Los Angeles to the amount of US$50,000. 5. 通知对⽅已收到信⽤证 Thank you very much for your L/C covering your order No.100. The goods you have ordered are being prepared for shipment. As soon as the shipment has been executed, you will be advised by fax and our letter will follow with the shipping documents. 6. 通知信⽤证的开⽴与有效期限 We have instructed the Bank of China to open an irrevocable letter of credit for US$35,000. This will be advised by the bankers' correspondents, Beijing City Commercial Bank. They will accept your draft on them at 30 days after sight for the amount of your invoices. The credit id valid until September 30. 7. 通知对⽅已开⽴信⽤证，并⽀付汇票 We have asked the Bank of China here to open a credit for US$50,000 in your favor and this will remain in force until March 31, 2001. The bank will honor your draft at sight for the amount of your invoice drawn under the L/C. 8. 督促对⽅开⽴信⽤证 In order to execute your order No.205, please urgently open an irrevocable L/C for the amount of US$100,000 in our favor, available until April 30. As the shipping time is near, we ask you to instruct your bankers to open it so that we can receive it within this week. 9. 督促对⽅确认订单并开⽴信⽤证 We are pleased to confirm your fax order today and inform you that your order No. 100 is now ready for shipment per M/S Pacific leaving Jilong around June 10. Therefore we are anxious to receive your advice of L/C against this order. 10. 要求提早开⽴信⽤证 We need a period of three months for production in order to execute this order and request your immediately arrangement for opening an L/C two months before the time of shipment.。
一信用证的概念
一、信用证的概念（LETTER OF CREDIT ，简写为L/C）是银行应买方要求和指示向卖方开立的、在一定期限内凭规定的单据符合信用证条款，即期或在一个可以确定的将来日期，兑付一定金额的书面承诺。
二、信用证业务中存在的契约（1）在开证申请人（进口商）和信用证受益人（出口商）之间存在一份贸易合同。
由这份贸易合同带来了对支付信用的需要。
（2）在开证申请人和开证银行之间存在一份开证申请书。
由这份开证申请书保证了信用证下收进的单据和付出的款项将由开证申请人赎还。
（3）在开证银行与信用证受益人之间则由信用证锁定。
信用证保证了信用证受益人交到银行的符合规定的单据将必定得到支付。
三、信用证的特点1、信用证是一项独立文件。
信用证是银行与信用证受益人之间存在的一项契约，该契约虽然可以以贸易合同为依据而开立，但是一经开立就不再受到贸易合同的牵制。
银行履行信用证付款责任仅以信用证受益人满足了信用证规定的条件为前提，不受到贸易合同争议的影响。
2、信用证结算方式仅以单据为处理对象。
信用证业务中，银行对于受益人履行契约的审查仅针对受益人交到银行的单据进行的，单据所代表的实物是否好则不是银行关心的问题。
即便实物的确有问题，进口商对出口商提出索赔要求，只要单据没问题，对于信用证而言，受益人就算满足了信用证规定的条件，银行就可以付款。
3、开证行负第一性的付款责任。
在信用证中，银行是以自己的信用做出付款保证的，所以，一旦受益人（出口商）满足了信用证的条件，就直接向银行要求付款，而无须向开证申请人（进口商）要求付款。
开证银行是主债务人，其对受益人负有不可推卸的、独立的付款责任。
这就是开证行负第一性付款责任的意思所在。
四、信用证的当事人1．开证申请人在国际贸易中，信用证的开证申请人是进口商或买方。
有时开证申请人也称开证人，他还是运输单据的收货人。
进口商根据贸易合同的规定到其有业务往来的银行申请开立信用证。
2．开证行接受开证申请人委托开立信用证的银行即是开证行。
信用证业务案例分析(1)分解
9. 我某公司按FCA条件进口一批化工原料，合 同中规定由卖方代办运输事项。结果在装运 期满时，国外卖方来函通知，无法租到船， 不能按期交货。因此我公司向国内生产厂家 支付了10万元违约金，问：对我公司的这10 万元损失，可否向国外的卖方索赔？
【分析】 1、我方的10万元延期交货违约金，不能向国外公司
【分析】 应首先核对信用证，假设与信用证相符， 按商业习惯做法在缮制出口发票时，应在总金额 〔单价×数量〕中先扣除5％优待〔折扣〕得出 一个毛净价，然后在此根底上再扣除5％佣金， 得出净价。具体制单如下：
Ladies Blouses
2023 pieces @ USD 2.10 4200.00
Less 5% allowance
【分析】 FCA(FREE CARRIER)“货交承运人〔…… 指定地点〕”是指卖方只要将货物在指定的地点交给 买方指定的承运人，并办理了出口清关手续，即完 成交货。此案例中没有指明承运货物的航空公司是 否为买方所指定的，但即便买方没有指定，卖方也 可按惯例指定航空公司运输〔费用到付，即买方担 当〕，只要卖方在商定的时间内〔8月31日前，包 括8月31日〕将货交承运人，卖方即完成交货，买 方需按约付费，所谓的延迟交货不成立，卖方应马 上支付全部款项。
【分析】我方对此应吸取的教训之一就是必需 对信用证业务下“单证相符“有足够生疏。 《统一惯例》中对开证行的责任有如下规定： 开证行必需合理慎重地审核一切有关单据， 并从外表上确定其是否与信用证条款相符， 以打算是否担当付款的责任。因此，ቤተ መጻሕፍቲ ባይዱ行付 款的依据只是看单据外表是否相符，而不管 客户如何表态之类事宜。不管我方所提交发 票金额与信用证金额多出多少，都以单证不 符论处而拒付。
索赔，应由自己担当。 2、这个案例涉及FCA术语问题，买方负责订立运输
信用证范例一
BENEFICIARY :信用证范例一:FM: ASAHI BANK LTD,THE (FORMERL Y THE KYOW A SAITAMA BANK LTD. ) BENEFICIARY :TO:BANK OF CHINA, ZHEJIANG BRANCH. HANGZHOU,CHINA.WE HEREBY ISSUE OUR IRREVOABLE DOCUMENTARY CREDIT NO.12345DATE OF ISSUE:JUNE 12,2004.DATE OF EXPIRY:OCT.12,2004PLACE OF EXPIRY:CHINABENEFICIARY :CHINA HANGZHOU YONGSHENG FOREIGN TRADE COMOANY LTD.22F.GREEN CITY PLAZA 819 SHIXIN ROAD(M).XIAOSHAN HANGZHOU.CHINA P.C :311200.APPLICANT :GOODLUCKY COPORATION LTD,NO.123 TRADE STREET P.O.BOX 890 TOKYO,JAPANCURRENCY AMOUNT USD98,000.00 SAY UNITED STA TES DOLLARS NINETY EIGHT THOUSAND NOL Y.CREDLT AV AILABLE WITH/BY ANY BANK IN CHINABY NEGOTIATIONDRAFTS AT SIGHT FOR FULL INVOICE V ALUE.DRAWEE:SAIBJPJTASAHI BANK LTD,THE (FORMERL Y THE KYOW A SAITAMA BANKLTD. )TOKYOPARTIAL SHIPMENT:ALLOWEDTRANSSHIPMENT:NOT ALLOWEDSHIPMENG FROM CHINESE MAIN PORT ,FOR TRANSPORTATION TO OSAKA JAPAN. LATEST DATE OF SHIPMENT :SEP.27,2004DESCRIPTION OF THE GOODS :HALF DRIED PRUNE 2004CROPGRADE SPEC QUNTY UNIT PRICE(TOTAL CASE) (USD/CASE)B L:700CASES M:700CASES 1,400 21.--C AND F OSAKAA L:700CASES M:700CASES 1,400 26.-- C AND F OSAKAB L:700CASES M:700CASES 1,400 21.--C AND F OSAKAPACKING:IN WOODEN CASE,12KGS PER CASETRADE TERMS: C AND F OSAKA JAPANDOCUMENTS REQUIRED :1 2/3 SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED AND MARKED FREIGHT PREPAID AND NOTIFY THE APPLICANT.2 MANUALL Y SIGNED COMMERCIAL INVOICE IN TRIPLICATE(3)INDICATING APPLICANT’S REF NO.SCLI-2004-0648.3 PACKING LIST IN TRIPLICATE(3).4 MANUALL Y SIGNED CERTIFICATE OF ORIGIN IN TRIPLICATE(3).5 BENEFICIARY’S CERTIFICATE STA TING THAT CERTIFICATE OF MANUFACTURING PROCEESS AND OF THE INGREDIENTS ISSUED BY PRODUCER SHOULD BE SENT TO APPLICANT BU DHL.6 CERTIFICANTE OF WEIGHT AND QUALITY IN TRIPLICATE.ADDITIONAL CONITIONS:1\INSURANCE TO BE EFFECTED BY BUYER.2\TELEGRAPHIC REIMBURSEMENT CLAIM PROHIBITED.3\1/3 ORIGINAL BILL OF LADING AND OTHER SHIPPING DOCUMENTS MUST BE SENT DIRECTLY TO THE APPLICANT IN THREE DAYS AFTER B/L DATE AND SENT BY FAX.4\AMOUNT AND QNTY 5PCT MORE OR LESS ARE ALLOWED.5\THIS COMMODITY FREE FROM RESIN.DETAILS OF BANKING CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY.PRESENTATION PERIOD: DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THE CREDIT. CONFIRMATON: WITHOUT.INSTRUCTION:THE NEGOTIATING BANK MUST FORWARD THE DRAFTS AND ALL DUCUMENTS BY REGISTERED AIRMAIL DIRECT TO US (ASAHI BANK LTD,INTERNATIONAL OPERATIONS OFFICE. MALL ADDRESS :C.P.O.BOX 880 TOKYO 100-869 JAPAN IN TWO CONSECUTIVE LOTS .)UPON RECEIPT OF THE DRAFTS AND DOCUMENTS IN ORDER,WE WILL REMIT THE PROCEEDS AS INSTRUCTED BY THE NEGOTIATING BANK.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(1993 REVISION), INTERNATIONAL CHAMBER OF COMMERCE,PUBLICATION NUMBER 500 AND ENGAGES US IN ACCORDANCE WITH THE TERMS THEREOF.ASAHI BANK LTD THE TOKYO JANPAN.THE END.有关资料进口公司：东京好运有限公司商贸街123号邮政信箱980号东京日本出口公司：杭州永盛对外贸易公司杭州萧山市心中路819号绿都世贸广场22楼邮编311200 发票号码：2004HA8869 发票日期：2004年9月3日提单号码：FSH56707 提单日期：2004年9月20日船名：SHANGHAI V。
国际结算：7-信用证业务流程（1）
国际结算：7-信⽤证业务流程（1）第七章信⽤证业务流程信⽤证按照付款⽅式分类有即期和远期，本章就国际贸易中最常见的即期信⽤证的⼀般业务流程作简单介绍。
第⼀节即期信⽤证结算的⼀般流程图1即期信⽤证结算的⼀般流程1．交易双⽅签订进出⼝合同，约定采⽤即期信⽤证⽅式结算货款。
2．开证⼈填具开证申请书，交纳押⾦（开证保证⾦）或提供担保，要开证⾏开⽴信⽤证。
3．开证⾏根据开证申请书开出以出⼝商为受益⼈的信⽤证，并寄送通知⾏。
4．通知⾏核对密押或印鉴⽆误后，通知受益⼈信⽤证已开到。
5．受益⼈审证确认⽆异议后，根据信⽤证规定对进⼝商发运货物（若对信⽤证的内容持有异议，可提出修改要求）。
6．受益⼈开⽴汇票，连同货运单据等在信⽤证规定的期限内送议付⾏办理议付。
7．议付⾏根据信⽤证条款审核单据⽆误后，向受益⼈议付货款。
8．议付⾏将汇票与货运单据等寄交开证⾏或其指定的付款⾏，索偿垫付款项。
9．开证⾏或付款⾏核对单据等⽆误后，向议付⾏付款。
10．开证⾏通知开证⼈验单付款。
11．开证⼈验单⽆误后，向开证⾏付款取得货运单据，⽤以接收货物。
第⼆节即期信⽤证在进⼝贸易中的应⽤进⼝贸易中采⽤信⽤证⽅式对外⽀付货款，也就是说的进⼝开证业务。
进⼝开证业务主要有开⽴信⽤证、修改信⽤证与对外付款三个基本环节。
⼀、开⽴信⽤证作为开证申请⼈，进⼝商必须根据合同规定向银⾏要求开⽴信⽤证。
由于开证⾏是信⽤证的第付款⼈，所以开证⾏必须严格依据进⼝商递交的开证申请书，完整、准确、及时地开出信⽤证。
（⼀）开证申请⼈申请开证在这个业务程序中，开证申请⼈有两个主要的业务内容：按合同规定填写进⼝开证申请书与按银⾏规定交纳押⾦或提供必要的担保。
1．进⼝开证申请书开证申请书是进⼝商根据进⼝合同要求进⼝地银⾏（开证⾏）开⽴信⽤证的申请书，它是银⾏开⽴信⽤证的原始依据。
进⼝商要向银⾏递交进⼝合同的副本以及所需附件，如进⼝许可证等，并根据银⾏规定的统开证申请格式，填写申请书式三份。
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二国际结算方式1、信用证LETTER OF CREDIT•2、托收COLLECTION•3、汇款REMITTANCE•4、保函LETTER OF GUARANTEE•第一次来我行办理国际结算业务的客户按要求需要填写客户基本情况表，并加盖公章，还需提供加盖公章的营业执照副本、组织机构代码证副本外经贸委的进出口经营资格证（对外贸易经营备案表）副本三各种结算方式简介•(一)信用证• 1.信用证：UCP600的定义：指一项不可撤销的安排，无论其名称或描述如何，该项安排构成开证行对相符交单予以承付的确定承诺。
CREDIT MEANS ANY ARRANGEMENT，HOWEVER NAMED OR DESCRIBED，THAT IS IRREVOCABLE AND THEREBY CONSTITUTES A DEFINITE UNDERTAKING OF THE ISSUING BANK TO HONOUR A COMPL YING PRESENTA TION .•承付(HONOUR):包括即期付款(SIGHT PAYMENT),迟期付款(DEFERRED PAYMENT),承兑(ACCEPTANCE)•交单(PRESENTATION):MEANS EITHER THE DELIVERY OF DOCUMENTS OR THE DOCUMENTS SO DELIVERED.•一般为跟单信用证(DOCUMENTARY CREDIT)•顺便介绍什么是UCP600? UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(ICC PUBLICATION NO. 600)•跟单信用证统一惯例(国际商会第600号出版物)（一）信用证• 2.当事人及其他关系人:•申请人（APPLICANT）•开证行（ISSUING BANK）•受益人（BENEFICIARY）•通知行（ADVISING BANK）•保兑行（CONFIRMING BANK）•偿付行（REIMBURSING BANK）•被指定行（NOMINATED BANK）,包括议付行(NEGOTIATING BANK),承兑行(ACCEPTING BANK) 付款行(PAYING BANK)• 3.信用证的开立方式分信开和电开两种,以电开为主,使用SWIFT 电讯方式.• SWIFT:SOCIETY FOR WORLDWIDE INTERBANKFINANCIAL TELECOMMUNICATION S.C.环球同业银行金融电讯协会•MESSAGE TYPE : MT1XX,7XX,4XX,999 •使用SWIFT 开立信用证自然执行ICC 所制定的UCP •4.种类： •即期付款信用证 （SIGHT PAYMENT ） •延期付款信用证（DEFERRED PMT ） •承兑信用证 （ACCEPTANCE ） •议付信用证 （NEGOTIATION ）• 即期付款信用证（SIGHT PAYMENT ）• 41D:A V AILABLE WITH CHINA CITIC BANK BY PAYMENT• 延期付款信用证（DEFERRED PAYMENT ）• 41D ：A V AILABLE WITH CHINA CITIC BANK BY DEFERRED PAYMENT•承兑信用证 （ACCEPTANCE ） •41D ：A V AILABLE WITH CHINA CITIC BANK BY ACCEPTANCE •42C ：DRAFT AT ：60 DAYS SIGHT •42D ：CHINA CITIC BANK •议付信用证 （NEGOTIATION ） •41D ：A V AILABLE WITH ANY BANK （CHINA CITIC BANK ）BY NEGOTIATION• 关于限制兑用（议付、承兑、付款）• 限制其它银行兑用的信用证，我行可以代交单，但因为有的开证行会向其指定银行* 流程图* 2、 7、 4、 5、9、* * 开付通 交 入* 证 款查询，所以收汇期会稍有延迟。
•假远期信用证：USANCE CREDIT PAYABLE AT SIGHT42C：DRAFT AT：60 DAYS SIGHT42D：xxx BANKADDITIONAL CONDITIONS：THE USANCE DRAFT CAN BE NEGOTIATED AT SIGHT BASIS，THE ACCEPTANCE COMMISSION AND DISCOUNT CHARGES ARE FOR ACCOUNT OF APPLICANT.对受益人来说是即期LC,对APPLICANT 来说是远期LC(开证行对申请人的融资)可转让信用证（TRANSFERRABLE）40A:FORM OF DOC. CREDIT:IRREVOCABLE TRANSFERABLE只可转让一次,但分批装运的信用证可以转让给多个第二受益人.可更改的内容：单价、金额、最迟装运期、信用证效期、交单期、投保比例不可转让信用证（NONTRANSFERRABLE）信用证通常要求的单据：金融单据：汇票商业单据：基本单据：发票、提单、保险单•附属单据：进口国官方要求：产地证、检疫证、领事发票、海关发票、纺织品出口许可证、装船证明买方要求：装箱单、重量单、品质证、受益人证明、装船通知等•汇票:•定义：•由出票人向另一人签发的要求即期、定期或在可以确定的将来时间向指定人或根据其指示向来人无条件地支付一定金额的书面命令。
——根据英国票据法汇票是票据，但同时又是信用证项下要求提供的单据之一。
•有些信用证不需要提供汇票,BY ACCEPTANCE需要,BY PAYMENT 不需要,BY NEGOTIATION可要可不要。
•汇票要素•1、写明“汇票”字样2、无条件的支付命令3、出票地点和日期4、付款时间5、币种金额6、付款人名称和付款地点7、收款人名称8、出票人名称和签字•汇票当事人•出票人（DRAWER）•付款人（DRAWEE）•背书人（ENDORSER）•被背书人（ENDORSEE）•承兑人（ACCEPTOR）•收款人（PAYEE）•持票人（HOLDER）•注意:L/C 项下汇票DRAWEE为开证行，而非APPLLICANT•汇票期限：即期、远期、假远期•商业发票:通常简称为发票•其它发票包括:海关发票,运费发票等•发票基本特征:•1、由受益人出具；•2、作成申请人抬头；•3、无须签字；•4、货物描述与LC相符（45A）•5、日期可早于L/C开立日期•运输单据•海运提单(OCEAN BILL OF LADING)•公路、铁路、或内陆水运单据（ROAD，RAIL OR INLANDWATERW AY TRANSPORT DOCUMENT）•空运单据（AIR TRANSPORT DOCUMENT，AWB）•快递、邮证收据（COURIER RECEIPT，POST RECEIPT）•联合（多式）运输单据（COMBINED OR MULTIMODAL TRANSPORT DOCUMENT）运输单据•海运提单：•1、注明承运人（CARRIER）•2、承运人或其代理人签字；或船长或船长代理人签字；签字人要表明身份。
•3、已装船（SHIPPED ON BOARD）•4、LC规定的装货港和卸货港（PORT OF LOADING 、PORT OF DISCHARGE）•5、全套正本提单•6、非简式提单•7、非租船提单非帆船•8、其它•注意:清洁提单CLEAN B/L:指未载有明确宣称货物或包装有缺陷的条款或批注的运输单据.(DEFECTIVE CONDITION OF THE GOODS OR THEIR PACKAGING) •TO ORDER 或TO ORDER OF SHIPPER：背书•出具日期,装船日期•货描：可使用统称（一）信用证•保险单（INSURANCE POLICY）•保险证明书/声明书（INSURANCE CERT. DECLARATION UNDER OPEN COVER）•暂保单（COVER NOTES）（保险经纪人出具，不可接受）•注意：出具日期、保险金额、正本份数•其它单据请看样本:•审单的基本原则:单证相符,单单一致•出口交单注意事项:交单期内(但不能晚于信用证有效期)交单到信用证有效地(受益人国家或开证行国家)•交单包括:正本L/C,全套单据,交单联系单(填写完整准确，加盖公章，见样本),另外,为保证收汇后尽快核查结汇,最好附出口收汇说明•进口开证需提供材料:•开证申请书，进口合同，进口付汇核销单，外汇审批单，贸易融资授信业务放款审批表，额度使用审批表，保证合同或担保合同，财务报表等•风险点及应对措施：•是一种银行信用，风险最低。
•对APPLICANT：•1、货物质量不符合要求,可要求提供权威质检证明•2、合作银行信誉不好,可指定信誉较好的银行(A V AILABLE WITH……)•3、诈骗,法律手段(止付令)•对BENEFICIARY：•1、单据存在不符点，出单前认真审证,无法做到的及时修改信用证;严格按UCP和ISBP(INTERNATIONAL STANDARD BANKING PRACTICE （FOR THE EXAMINATON OF DOCUMENTS UNDER DOCUMENTARY CREDITS）国际标准银行实务)制单,审单.•2、开证行信誉不佳,无理拒付/迟付/少付,选择信誉好的开证行,必要时要求保兑银行加具保兑.及时催收;可在信用证中约定费用的承担明细，谨慎对待有处罚性条款的信用证。
（PENALTY）•3、非全套提单,尽量避免如此开证,尤其是不了解信誉的新客户和银行。
•信用证融资产品：•出口:•打包贷款：是指银行在出口商出口之前凭出口商提供的由进口商开立的信用证做抵押向出口商提供的贷款。
适用于贷款申请人（出口商/借款人）在货物出运前组织出口商品生产和流通的过程中的临时性资金短缺(软条款LC 原则不做打包),付款信用证慎做•出口信用证押汇：出口商发运货物之后，向银行提交全套信用证项下单据，并以此为抵押，提前取得货款。
用于押汇申请人（出口商）在货物出运后的临时性资金短缺。
（有追索权,低风险押汇开证行应在总行规定名录,无软条款,远期L/C应在承兑后,有完全货权;否则占用授信额度）签出口押汇合同，每笔附出口押汇申请书•福费廷：FORFAITING，即包买票据，是指从出口商那里无追索权地买断由银行承兑的远期汇票或由进口商所在地银行担保的远期汇票或本票的一种贸易融资方式。
（无追索权,分直接买断,间接买断;直接买断开证行应在总行名录,间接买断买断行应与总行签有总协议）签福费廷合同，每笔附福费廷申请书，可提前办理核销退税，美化财务报表•进口:•减免保证金开证应收帐款质押开证•仓单质押开证•担保提货：单据未达，货已到达情况下，进口商急于提货，要求银行出具提货担保，凭以到船公司办理提货手续。