【大學(xué)】國際結(jié)算方式 信用證ppt課件

1、 信譽證是銀行信譽證是銀行( (開證行開證行) )根據(jù)買方根據(jù)買方( (懇求人懇求人) )的要求的要求和指示向賣方和指示向賣方( (受害人受害人) )開立的、在一定期限內(nèi)憑開立的、在一定期限內(nèi)憑規(guī)定的單據(jù)符合信譽證條款，即期或在一個可以規(guī)定的單據(jù)符合信譽證條款，即期或在一個可以確定的未來日期，兌付一定金額的書面承諾。確定的未來日期，兌付一定金額的書面承諾。 簡言之，信譽證是一種帶有條件的銀行付款書面簡言之，信譽證是一種帶有條件的銀行付款書面承諾。承諾。開證懇求人進(jìn)口商 開證行受害人出口商1懇求開證2寄信譽證通知行3將信譽證通知受害人(1)(1)主要單據(jù)主要單據(jù) (2)(2)附屬單據(jù)附屬單據(jù) 留

2、意留意: 嚴(yán)厲符合的原那么嚴(yán)厲符合的原那么 單單一致單單一致 單證一致單證一致貨運單據(jù)貨運單據(jù)商業(yè)發(fā)票商業(yè)發(fā)票保險單據(jù)保險單據(jù)原產(chǎn)地證書原產(chǎn)地證書裝箱單分量單裝箱單分量單海關(guān)發(fā)票海關(guān)發(fā)票商檢證書商檢證書 對付款的了解對付款的了解: : (1)(1)即期付款即期付款 (2)(2)對遠(yuǎn)期匯票的承兌對遠(yuǎn)期匯票的承兌 (3)(3)對延期付款提供保證對延期付款提供保證 (4)(4)對貨運單據(jù)的議付對貨運單據(jù)的議付開證懇求人開證懇求人進(jìn)口商進(jìn)口商開證行開證行付款行付款行受害人受害人出口商出口商通知行通知行議付行議付行123456789101112 FROM:ICBKCNBJWZU BIC TO:INDUS

3、TRIAI AND COMMERCIAL BANK OF CHINA WENZHOU CITY BRANCH WENZHOU, CHINA SWIFT Message Type : MT : 700 Issue of Documentary Credit Sequence of Total 27 : 1/1 Form of Documentary Credit 40A : IRREVOCABLE Documentary Credit Number:20: 05-600818-AR Date of Issue :31C: 2005.09.22 Date and Place of Expiry :

4、31D:2006.01.14 CHINA Applicant :50:XX CO.,LTD(ADDRESS:XXX) Beneficiary:59: WENZHOU XXX TRADE CO.,LTD., XX,WENZHOU,CN Currency Code and Amount :32B: USD 25,000.00 Available with By :41A:INDUSTRIAL AND COMMERCIAL BANK OF CHINA WENZHOU CITY BRANCH WENZHOU CHINA,BY NEGOTIATION. Draft at:42C: SIGHT Drawe

5、e :42A: HABALT22 BIC could not be resolved Partial Shipments :43P: NOT ALLOWED Transshipment :43T: ALLOWED Loading on :44A:WENZHOU Board /Dispatch/from For transportation to:44B:KLAIPEDA, LITHUANIA Latest Date of Shipment :44C: 2005 .12.30 Description of Goods and/or Services :45A:2 ITEMS OF “HOKO B

6、RAND OF LIGHTERS ACCORDING TO SALES S/C NO.YL-050916-1 DATED 2005.09.16. FOB WENZHOU Documents Required : 46A: 1.SIGNED COMMERCIAL INVOICE , 1 ORIGINAL 2.FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO OUR ORDER AND NOTIFY PARTY, MARKED FREIGHT COLLECT 3. PACKING LIST, 1 ORIGINAL. 4.CE

7、RTIFICATE OF ORIGIN INDICATING COUNTRY OF ORIGIN OF GOODS CHINA,1 ORIGINAL. 5.BENEFICIARYS CERTIFICATE SHOWING SHIPPING DETAILS HAS BEEN SENT TO APPLICANT WITHIN 48 HOURS AFTER SHIPMENT. Additional Conditions :47A: 1. DOCUMENTS MUST BE ISSUED IN ENGLISH 2. TOLERANCE PLUS/MINUS 5 PERCENT IN QUANTITY

8、AND AMOUNT ALLOWED. 3.ALL ALTERATIONS AND AMENDMENTS (IF ANY) IN DOCUMENTS, ISSUED OR COUNTERSIGNED BY A PARTY OTHER THAN BENEFICIARY, MUST BE AUTHENTICATED BY THE PARTY ISSUING OR COUNTERSIGNING THE DOCUMENT. .n ABL/CBANK BBANK A-+發(fā)貨發(fā)貨交單交單寄單寄單拒付拒付問題：問題：1。A公司為什么會遭到拒付？公司為什么會遭到拒付？2。這個案例支持了。這個案例支持了L/C特

9、點中的哪一點？特點中的哪一點？1 1、信譽證是一項獨立文件、信譽證是一項獨立文件2 2、信譽證以單據(jù)為處置對象單據(jù)買賣、信譽證以單據(jù)為處置對象單據(jù)買賣) )3 3、開證行負(fù)第一性的付款責(zé)任、開證行負(fù)第一性的付款責(zé)任可轉(zhuǎn)讓信譽證的流程圖可轉(zhuǎn)讓信譽證的流程圖進(jìn)口商進(jìn)口商開證懇求人開證懇求人中間商中間商第一受害人第一受害人實踐供貨人實踐供貨人第二受害人第二受害人開證行開證行通知行通知行保兌行保兌行轉(zhuǎn)讓行轉(zhuǎn)讓行通知行通知行/ /議付行議付行背對背信譽證流程圖背對背信譽證流程圖供貨人供貨人(第二受害人第二受害人)出口商出口商第一受害人第一受害人第二開證懇求人第二開證懇求人進(jìn)口商進(jìn)口商第一開證懇求人第一開

10、證懇求人第二通知行第二通知行保兌行保兌行第二第二開證行開證行第一開證行第一開證行第一通知行第一通知行保兌行保兌行開證懇求書樣本To：BANK OF CHINA，SHANGHAI BRPlease issue on our behalf andor(or our account the following IRREVOCABLE LETFER OF CREDIT by( )TELEX( )AIRMAIL：LC No. (1eft for bank t0 fill)Beneficiary：(full namedetailed address) Advising Bank：(1eft forbank

11、 to fill)Applicant：(full namedetailed address ) Date of Expiry：Place of Expiry：Amount：(both in figure and words) Dear Sirs， We hereby issue our IRREVOCABLE LETFER OF CREDIT in your favour for account of the above applicant available by your draft(s) drawn口 at sigh on口us口advising bank口applicallt for

12、_of invoice value marked under thisL/C accompanied by following documents marked with： Al 口Signed commercial invoice in_copies indicating Contract NO A2 口Full set 3/3 clean on board ocean Bills of Lading口made out to order and endorsed in blank/口notifying口China National Foreign Trade Transportalion C

13、orp.at destination口applicant/marked Freight口tocollect口prepaid口indicating freight amount A3口口Airway Bill_consigned to口口China National Foreign Trade Transportation Corp.at destination口口applicallt口口us marked air freight口口to collect口口prepaid口口indicating freight amount A4口口Memorandum，issued by China Trav

14、el Service。(H.K.)L td., Hongkong_ A5口口Forwarding Agentg cargo receipt . B:Evidencing shipment of XXXXXXXXXXXXXX Packing： Price term：CIFCFRFOB Manufacturer： Shipping mark： CSpecial instructions：(if any marked with) C 1口口Your signed receipt instead of draft is acceptable C2口口The remaining_of invoice v

15、alue_ C3口口Both quantity and amount_more or less are allowed C4口口All banking charges口口outside China口口in Hongkong are for beneficiariesaccont C5口口prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by Shipping CoAir Lineor its agent DDocu

16、ments should be presented within days from the date of shipment，but in any event,withinthe validity of this L/C EShipment from_ to_not later than_transhipment is口口allowed/口口not allowed;partialshipments are口口allowed口口not allowed:on deck shipment;In consideration of your issuing the above LC we agree

17、that you shall have a pledge on all goods，documents and policies and proceeds thereof for any obligations or llabilities present or future incurred by you under or arising out of this LC and that you shall have full discretion and power of sale over the said goods without notice to US We undertake t

18、o provide you at or before maturity with funds to meet all your disbursements and/or acceptances together with your commission,charges etc.and we further undertake to sign，execute and deliver any transfer deeds or documents which you may require us to sign，execute and deliver for perfecting your tit

19、le to the said goods andor for vesting the same in or delivering the same to any purchaser or purchaser from you We agree that you and your correspondents are not obliged for any loss,damage or delay，however caused,which is not directly due to the negligence or fault of your employees We further agr

20、ee that you reserve the right to disregard with notice to us,any request to include excessive details in this L/C and/or lengthy attachment thereto. 2、開證懇求人提交保證金或抵押品、開證懇求人提交保證金或抵押品 授信額度：假設(shè)大于開證金額，那么不須授信額度：假設(shè)大于開證金額，那么不須交付保證金或抵押品；假設(shè)小于開證金額，交付保證金或抵押品；假設(shè)小于開證金額，那么對超越部分向開證懇求人收取保證金那么對超越部分向開證懇求人收取保證金或抵押品：或抵押品

21、： 1現(xiàn)金作押，即向開證行交付一定的現(xiàn)金作押，即向開證行交付一定的現(xiàn)金，或者從存款帳戶中扣存；現(xiàn)金，或者從存款帳戶中扣存； 2開證懇求人也可提供抵押品；開證懇求人也可提供抵押品； 3開證懇求人還可以向開證行提交由開證懇求人還可以向開證行提交由其它銀行或金融機構(gòu)出立的保函。其它銀行或金融機構(gòu)出立的保函。 3、開證懇求人向開證行支付開證費用、開證懇求人向開證行支付開證費用 懇求人須按開證金額的一定比例向開證行支付開懇求人須按開證金額的一定比例向開證行支付開證手續(xù)費，在開證當(dāng)日按當(dāng)天牌價中間價折證手續(xù)費，在開證當(dāng)日按當(dāng)天牌價中間價折算成人民幣支付；其它費用那么按實報實銷的原算成人民幣支付；其它費用那

22、么按實報實銷的原那么處置。那么處置。 1、開證要求：開證行應(yīng)該嚴(yán)厲按照開證懇求、開證要求：開證行應(yīng)該嚴(yán)厲按照開證懇求書開立信譽證。書開立信譽證。 2、審核并簽發(fā)信譽證：開立信譽證后，開證、審核并簽發(fā)信譽證：開立信譽證后，開證行的有關(guān)人員須仔細(xì)審證。審證無誤后，應(yīng)行的有關(guān)人員須仔細(xì)審證。審證無誤后，應(yīng)由相應(yīng)級別的有權(quán)簽字人簽發(fā)信譽證。由相應(yīng)級別的有權(quán)簽字人簽發(fā)信譽證。 3、根據(jù)開證懇求書的要求選擇開證方法：電、根據(jù)開證懇求書的要求選擇開證方法：電開或信開。開或信開。2006年7月，中國銀行溫州分行收到一份來自花旗銀行紐約分行的即期信譽證N0.CITI01234，金額為25萬美圓，受害人為溫州市某

23、鞋類企業(yè)。如此大的金額使得溫州分行在審核時更加小心，發(fā)現(xiàn)了證上的印鑒與留樣有點出入，隨后致電省分行，由后者聯(lián)絡(luò)開證行花旗銀行紐約分行，查詢能否開出該信譽證，但國外銀行否認(rèn)開出該信譽證。那么，真相大白，該證是偽造的，即被注銷。緣由：經(jīng)過多番調(diào)查，原來是國內(nèi)外客商結(jié)合的一同假證案件。目的是為了用假證來獲得打包貸款。1對照合同信譽證是懇求人根據(jù)銷售合同或其它合同開立的，受害人在審核信譽證時應(yīng)仔細(xì)核對該合同，保證其內(nèi)容與該合同條款“相一致：指在保證受害人的利益不低于合同規(guī)定或在受害人情愿給予對方利益退讓的范圍內(nèi)，信譽證的條款均可視為與合同內(nèi)容的“相一致，受害人應(yīng)予以接受。舉例舉例1 1：合同規(guī)定：合同

24、規(guī)定：“Partial Shipment and Transhipment not “Partial Shipment and Transhipment not allowedallowed不允許分批與轉(zhuǎn)運，不允許分批與轉(zhuǎn)運，來證規(guī)定：來證規(guī)定：“Partial Shipment and Transhipment allowed“Partial Shipment and Transhipment allowed允許分批與轉(zhuǎn)運。允許分批與轉(zhuǎn)運。舉例舉例2 2：合同規(guī)定：合同規(guī)定：“payment by sight l/c,“payment by sight l/c,即期信譽證，即期信譽證，來證規(guī)

25、定：來證規(guī)定：“L/c at 90 days sight,“L/c at 90 days sight,遠(yuǎn)期信譽證。遠(yuǎn)期信譽證。2*第一條：“適用于一切在信譽證正文中闡明按本慣例辦理的跟單信譽證包括本慣例適用范圍內(nèi)的備用信譽證。*的內(nèi)容包括六大部分，即總那么與定義、信譽證的方式與通知、責(zé)任與義務(wù)、單據(jù)、雜項規(guī)定和可轉(zhuǎn)讓信譽證，已成為當(dāng)事人保證信譽證得以正常運作必需遵照的國際慣例。舉例：*比如在確定信譽證的種類及性質(zhì)、交單期、到期日及地點等能否合理時，應(yīng)遵照的規(guī)定。我方收到國外來證：Date and place of expiry:Feb.25,2007,in Sigapore。舉例：舉例：* *

26、Commercial invoices should be approved by Commercial invoices should be approved by China Council for Promotion of China Council for Promotion of International Trade and certified in the International Trade and certified in the usually accepted manner by any Arab Embassy, usually accepted manner by

27、any Arab Embassy, Legation or Consulate.Legation or Consulate.商業(yè)發(fā)票應(yīng)該由中國國際貿(mào)易促進(jìn)委員會認(rèn)證商業(yè)發(fā)票應(yīng)該由中國國際貿(mào)易促進(jìn)委員會認(rèn)證并且經(jīng)過阿拉伯國家大使館以通?？山邮艿姆绞讲⑶医?jīng)過阿拉伯國家大使館以通?？山邮艿姆绞阶C明證明* *Transhipment is allowed at Hongkong port Transhipment is allowed at Hongkong port via Evergreen Lines only.via Evergreen Lines only.轉(zhuǎn)運只得在香港經(jīng)過長榮辦理轉(zhuǎn)運只得

28、在香港經(jīng)過長榮辦理舉例軟條款舉例軟條款* * Inspection Certificate issued by Inspection Certificate issued by David Luo whose signature must be duly David Luo whose signature must be duly verified by L/C issuing bank.verified by L/C issuing bank.檢驗證書由檢驗證書由David Luo David Luo 人名簽發(fā)且證人名簽發(fā)且證書上簽字必需由開證行證明書上簽字必需由開證行證明* * Shipm

29、ent can only be effected after Shipment can only be effected after applicant has confirmed acceptance of applicant has confirmed acceptance of pre-shipment quality samples by way of pre-shipment quality samples by way of tested telex/swift from the issuing tested telex/swift from the issuing bank to

30、 the advising bank and a copy bank to the advising bank and a copy of the same must be included with the of the same must be included with the original documents for negotiation.original documents for negotiation.裝船前貨樣寄開證懇求人，并由開證行發(fā)裝船前貨樣寄開證懇求人，并由開證行發(fā)給通知行的加密電報給通知行的加密電報/ /電傳確認(rèn)后，受害人方電傳確認(rèn)后，受害人方可裝運，且該電報可裝

31、運，且該電報/ /電傳副本將隨附議付單據(jù)電傳副本將隨附議付單據(jù)1及時2 2完好完好和明確和明確根據(jù)根據(jù)第五條第五條a a款的規(guī)定，款的規(guī)定，信譽證的開證指示、信譽證本身、對信譽證的開證指示、信譽證本身、對信譽證的修正指示及修正本身必需完信譽證的修正指示及修正本身必需完好和明確。好和明確。修正函是懇求人向開證行發(fā)出信譽證修正函是懇求人向開證行發(fā)出信譽證修正指示的根據(jù)。因此，要求受害人修正指示的根據(jù)。因此，要求受害人在修正函中明確列出一切不能接受的在修正函中明確列出一切不能接受的條款，同時應(yīng)提出相應(yīng)的修正內(nèi)容，條款，同時應(yīng)提出相應(yīng)的修正內(nèi)容，即受害人可以接受的內(nèi)容，必要時應(yīng)即受害人可以接受的內(nèi)容，

32、必要時應(yīng)闡明修正內(nèi)容以便懇求人在收到后能闡明修正內(nèi)容以便懇求人在收到后能及時了解并作出相應(yīng)準(zhǔn)確的修正。及時了解并作出相應(yīng)準(zhǔn)確的修正。3一次提出受害人向?qū)Ψ教岢鲂拚?，雖然實際上可以是受害人向?qū)Ψ教岢鲂拚m然實際上可以是無數(shù)次，只需在信譽證有效期內(nèi)，但為了不無數(shù)次，只需在信譽證有效期內(nèi)，但為了不給雙方添加改證手續(xù)和費用，應(yīng)盡量一次提給雙方添加改證手續(xù)和費用，應(yīng)盡量一次提出。由于審證不全面和思索不周到，受害人出。由于審證不全面和思索不周到，受害人多次提出修正，對方有能夠會回絕修正。多次提出修正，對方有能夠會回絕修正。案例案例3-6 因?qū)徸C不全面多次提出矯正，遭到對方回絕因?qū)徸C不全面多次提出矯正，遭

33、到對方回絕溫州某企業(yè)收到國外開證，經(jīng)過審核后，發(fā)現(xiàn)裝船期太緊，溫州某企業(yè)收到國外開證，經(jīng)過審核后，發(fā)現(xiàn)裝船期太緊，便要求對方修正便要求對方修正L/C，對方很快便答應(yīng)了。過了幾天，該公司，對方很快便答應(yīng)了。過了幾天，該公司又發(fā)現(xiàn)又發(fā)現(xiàn)L/C要求要求“裝船前先寄貨樣給對方確認(rèn)軟條款，裝船前先寄貨樣給對方確認(rèn)軟條款，便便要求對方矯正，可這次對方說什么也不贊同，緣由是改證很要求對方矯正，可這次對方說什么也不贊同，緣由是改證很費事，需求高昂的手續(xù)費等。最后我方不得不贊同，承當(dāng)了費事，需求高昂的手續(xù)費等。最后我方不得不贊同，承當(dāng)了潛在的風(fēng)險。潛在的風(fēng)險。二修正的程序和本卷須知二修正的程序和本卷須知開證懇求

34、人開證懇求人進(jìn)口商進(jìn)口商 付款行付款行/開證行開證行受害人受害人出口商出口商通知行通知行/ /議付行議付行2314 1、嚴(yán)厲一致、嚴(yán)厲一致 所謂嚴(yán)厲一致的原那么，是指在單據(jù)和信譽證條所謂嚴(yán)厲一致的原那么，是指在單據(jù)和信譽證條款之間，一個字與一個字、一個字母與一個字母款之間，一個字與一個字、一個字母與一個字母的相符，即使是拼寫錯誤，也構(gòu)成單證不一致，的相符，即使是拼寫錯誤，也構(gòu)成單證不一致，單據(jù)就像是信譽證的單據(jù)就像是信譽證的“鏡子影像。其結(jié)果將會呵鏡子影像。其結(jié)果將會呵斥大量的不符問題和激增的訴訟案件，所以要求斥大量的不符問題和激增的訴訟案件，所以要求到達(dá)單證嚴(yán)厲一致是很難到達(dá)的，也是不易實行

35、到達(dá)單證嚴(yán)厲一致是很難到達(dá)的，也是不易實行的。的。 2、本質(zhì)一致、本質(zhì)一致 所謂本質(zhì)一致的原那么，是允許單據(jù)有差別，只所謂本質(zhì)一致的原那么，是允許單據(jù)有差別，只需差別不損害懇求人，或不違反法庭本身對于的需差別不損害懇求人，或不違反法庭本身對于的“合理、公平、好心的概念即可。換言之，單據(jù)合理、公平、好心的概念即可。換言之，單據(jù)有了本質(zhì)的不符點，即構(gòu)成單證不一致，單據(jù)沒有了本質(zhì)的不符點，即構(gòu)成單證不一致，單據(jù)沒有本質(zhì)不符點，即到達(dá)單證一致。這相對來說比有本質(zhì)不符點，即到達(dá)單證一致。這相對來說比較現(xiàn)實。較現(xiàn)實。 縱審法：縱審法：“縱審是根據(jù)信譽證的條款逐字逐句地審縱審是根據(jù)信譽證的條款逐字逐句地審核

36、各種單據(jù)的內(nèi)容，做到核各種單據(jù)的內(nèi)容，做到“單證一致。單證一致。 橫審法：橫審法：“橫審是以商業(yè)發(fā)票為中心，與其它單據(jù)橫審是以商業(yè)發(fā)票為中心，與其它單據(jù)相對照，要求單據(jù)與單據(jù)之間所共有的工程相互一致，相對照，要求單據(jù)與單據(jù)之間所共有的工程相互一致，即即“單單一致。單單一致。注：假設(shè)信譽證項下的單據(jù)與單據(jù)之間外表上出現(xiàn)的彼此注：假設(shè)信譽證項下的單據(jù)與單據(jù)之間外表上出現(xiàn)的彼此不一致，將被視為單據(jù)外表上與信譽證條款不符。不一致，將被視為單據(jù)外表上與信譽證條款不符。 1、信譽證項下的不符點、信譽證項下的不符點 不符點不符點Discrepancy是指信譽證項下受害人是指信譽證項下受害人所提交的單據(jù)外表出

37、現(xiàn)的一處或多處不符合信譽證所提交的單據(jù)外表出現(xiàn)的一處或多處不符合信譽證的條款或條件的錯誤。的條款或條件的錯誤。 當(dāng)單據(jù)出現(xiàn)不符點后，信譽證的開證行就可以免除當(dāng)單據(jù)出現(xiàn)不符點后，信譽證的開證行就可以免除付款的責(zé)任。付款的責(zé)任。議付行如何對待？議付行如何對待？退還不符單據(jù)。讓提交人更改，以便在退還不符單據(jù)。讓提交人更改，以便在信譽證有效期內(nèi)和最遲交單期內(nèi)再次信譽證有效期內(nèi)和最遲交單期內(nèi)再次交單交單假設(shè)交單人準(zhǔn)許，以電報、電傳或電訊假設(shè)交單人準(zhǔn)許，以電報、電傳或電訊發(fā)至開證行，要求憑不符單據(jù)授權(quán)付發(fā)至開證行，要求憑不符單據(jù)授權(quán)付款、承兌或議付?？睢⒊袃痘蜃h付。(3)(3)受害人出具保函，受害人出具保函，“擔(dān)保議付擔(dān)保議付(4)(4)寄單托收。寄單托收。 受害人如何對待不符點？受害人如何對待不符點？ 1假設(shè)來得及，要盡量矯正不符點，假設(shè)來得及，要盡量矯正不符點，重新交單。重新交單。 2假設(shè)已遭到拒付假設(shè)已遭到拒付 與議付行聯(lián)絡(luò)，研討拒付能否合理？與議付行聯(lián)絡(luò)，研討拒付能否合理？ 與客戶聯(lián)絡(luò)，懇求接受不符點以不與客戶聯(lián)絡(luò)，懇求接受不符點以不影響貨物，長期協(xié)作等為由影響貨物，長期協(xié)作等為由 假設(shè)客戶堅持拒付，就要聯(lián)絡(luò)新的買假設(shè)客戶堅持拒付，就要聯(lián)絡(luò)新的買家或販運回國了。家或販運回國了。 某某A公司在公司在2005年年11月與阿聯(lián)酋迪拜某月與阿聯(lián)酋迪拜某B 公司簽署了一份出口合