第四章 信用證部分內(nèi)容_25540

1、1第二節(jié) 信用證的基本內(nèi)容及流轉(zhuǎn)程序 一、信用證的基本內(nèi)容一、信用證的基本內(nèi)容 ( (一一) )跟單信用證格式跟單信用證格式雖有標(biāo)準(zhǔn)格式，世界各地銀行在實(shí)務(wù)中開(kāi)立的信雖有標(biāo)準(zhǔn)格式，世界各地銀行在實(shí)務(wù)中開(kāi)立的信用證格式仍有差異，但其基本要點(diǎn)及必要內(nèi)容大用證格式仍有差異，但其基本要點(diǎn)及必要內(nèi)容大致相同。致相同。2 示樣示樣4-1 4-1 致受益人信用證通知書(shū)致受益人信用證通知書(shū) 示樣示樣4-2 4-2 致通知行信用證通知書(shū)致通知行信用證通知書(shū)3示樣4-1 致受益人信用證通知書(shū)IRRECOVERABLE DOCUMENT CREDIT FORM(ADVICE FOR THE BENEFICIARY)

2、1信用證類型信用證類型9被指定銀行和信被指定銀行和信用證可用性用證可用性17運(yùn)輸單據(jù)運(yùn)輸單據(jù)（普遍的）（普遍的）2信用證號(hào)碼信用證號(hào)碼10分批裝運(yùn)分批裝運(yùn)18運(yùn)輸單據(jù)運(yùn)輸單據(jù)（特定的）（特定的）3開(kāi)證日期和地點(diǎn)開(kāi)證日期和地點(diǎn)11轉(zhuǎn)運(yùn)轉(zhuǎn)運(yùn)19保險(xiǎn)單據(jù)保險(xiǎn)單據(jù)4交單的有效日期和地點(diǎn)交單的有效日期和地點(diǎn)12買(mǎi)方投保買(mǎi)方投保20其他單據(jù)其他單據(jù)5申請(qǐng)人申請(qǐng)人13運(yùn)輸根據(jù)跟單信用運(yùn)輸根據(jù)跟單信用證統(tǒng)一慣例證統(tǒng)一慣例500第第46條條21交單期限交單期限6受益人受益人14貨物描述貨物描述22通知指示通知指示7通知行通知行15規(guī)定的單據(jù)（普規(guī)定的單據(jù)（普遍之點(diǎn)）遍之點(diǎn)）23銀行致銀行的銀行致銀行的指示指示8

3、金額金額16商業(yè)發(fā)票商業(yè)發(fā)票24頁(yè)數(shù)頁(yè)數(shù)4一、信用證的基本內(nèi)容一、信用證的基本內(nèi)容u關(guān)于信用證本身的項(xiàng)目關(guān)于信用證本身的項(xiàng)目u關(guān)于匯票關(guān)于匯票(Draft)(Draft)的項(xiàng)目的項(xiàng)目u關(guān)于貨運(yùn)單據(jù)的項(xiàng)目關(guān)于貨運(yùn)單據(jù)的項(xiàng)目u關(guān)于商品的描述關(guān)于商品的描述(Description of Goods)(Description of Goods)u關(guān)于運(yùn)輸?shù)捻?xiàng)目關(guān)于運(yùn)輸?shù)捻?xiàng)目u其他事項(xiàng)其他事項(xiàng)(Other Clauses)(Other Clauses)第二節(jié) 信用證的基本內(nèi)容及流轉(zhuǎn)程序 5關(guān)于信用證本身的項(xiàng)目 開(kāi)證行開(kāi)證行(Issuing Bank)(Issuing Bank) 信用證形式信用證形式(F

4、orm of Credit)(Form of Credit) 信用證號(hào)碼信用證號(hào)碼(L/C Number)(L/C Number) 開(kāi)證日期和地點(diǎn)開(kāi)證日期和地點(diǎn)(Date and Place of Issue)(Date and Place of Issue) 受益人受益人(Beneficiary)(Beneficiary) 開(kāi)證申請(qǐng)人開(kāi)證申請(qǐng)人(Applicant)(Applicant) 信用證金額信用證金額(L/C Amount)(L/C Amount) 有效期限有效期限(Terms of Validity Expiry Date)(Terms of Validity Expiry Dat

5、e)6關(guān)于匯票的項(xiàng)目u 出票人出票人(Drawer)(Drawer)u付款人付款人(Drawee)(Drawee)u匯票期限匯票期限(Tenor)(Tenor)u出票條款出票條款(Drawn Clause)(Drawn Clause)7關(guān)于貨運(yùn)單據(jù)的項(xiàng)目u商業(yè)發(fā)票商業(yè)發(fā)票(Commercial Invoice)(Commercial Invoice)u提單提單(Bill of Lading)(Bill of Lading)u保險(xiǎn)單保險(xiǎn)單(Insurance Policy)(Insurance Policy)u輔助單據(jù)輔助單據(jù)(Additional Documents)(Additional D

6、ocuments)8關(guān)于商品的項(xiàng)目（商品條款）u 商品名稱商品名稱(Name)(Name)u 規(guī)格規(guī)格(Description)(Description)u 單價(jià)單價(jià)(Unit Price)(Unit Price)u 價(jià)格條件價(jià)格條件(Terms of Price)(Terms of Price)u 包裝包裝(Packing)(Packing)u 裝船裝船(Shipping)(Shipping)u 嘜頭嘜頭(Mark)(Mark)等等9關(guān)于運(yùn)輸方面的項(xiàng)目（運(yùn)輸條款）l裝船港裝船港(Port of Loading / Shipment)(Port of Loading / Shipment)l卸

7、貨港或目的地卸貨港或目的地(Port of Discharge or (Port of Discharge or Destination) Destination)l 最遲裝運(yùn)期限最遲裝運(yùn)期限(Latest Date of Shipment)(Latest Date of Shipment)l 可否分批裝運(yùn)可否分批裝運(yùn)(Partial Shipments Permitted (Partial Shipments Permitted / Not Permitted) / Not Permitted)l 可否轉(zhuǎn)運(yùn)可否轉(zhuǎn)運(yùn)(Transshipment Allowed / Not (Transship

8、ment Allowed / Not Allowed) Allowed)10其他項(xiàng)目開(kāi)證行對(duì)議付行或付款行的指示條款開(kāi)證行對(duì)議付行或付款行的指示條款(Instructions for Negotiating or Paying Bank)(Instructions for Negotiating or Paying Bank)開(kāi)證行負(fù)責(zé)條款開(kāi)證行負(fù)責(zé)條款(Engagement /Undertaking (Engagement /Undertaking Clause)Clause)。開(kāi)證行名稱和簽字開(kāi)證行名稱和簽字(Issuing Banks Name (Issuing Banks Name a

9、nd Signature)and Signature)。其他特別條款其他特別條款(Other Special Conditions)(Other Special Conditions)11信用證業(yè)務(wù)的流轉(zhuǎn)程序三大步驟：開(kāi)證三大步驟：開(kāi)證 交單交單結(jié)算結(jié)算121 1、前提：簽訂合同、前提：簽訂合同2 2、申請(qǐng)開(kāi)證申請(qǐng)開(kāi)證3 3、開(kāi)證、開(kāi)證4 4、通知、通知5 5、裝船、裝船6 6、交單、交單7 7、墊款、墊款8 8、寄單索匯、寄單索匯9 9、償付、償付1010、進(jìn)口方付款贖單、進(jìn)口方付款贖單1111、提貨、提貨載體載體1證證載體載體2單單載體載體3款款13信開(kāi)與電開(kāi)信用證根據(jù)信用證的開(kāi)立及記載內(nèi)

10、容不同來(lái)分類：根據(jù)信用證的開(kāi)立及記載內(nèi)容不同來(lái)分類：u信開(kāi)本信用證信開(kāi)本信用證:(Mail Credit):(Mail Credit) (Signature Verified)(Signature Verified)簽字驗(yàn)核簽字驗(yàn)核u電開(kāi)本信用證電開(kāi)本信用證:(Teletransmission Credit):(Teletransmission Credit) (Test Authenticated) (Test Authenticated)核押相符核押相符 簡(jiǎn)電本信用證簡(jiǎn)電本信用證(brief cable)(brief cable) 全電本信用證全電本信用證(full cable)(full

11、 cable) SWIFTSWIFT信用信用證證 14信開(kāi)信開(kāi)將信用證的全部?jī)?nèi)容用信函方式開(kāi)出，郵遞到通知行，將信用證的全部?jī)?nèi)容用信函方式開(kāi)出，郵遞到通知行，再通知受益人。再通知受益人。電開(kāi)電開(kāi)信用證是指開(kāi)證行以電子文本的形式開(kāi)信用證是指開(kāi)證行以電子文本的形式開(kāi)立信用證的有效文本，并用電報(bào)、電傳或立信用證的有效文本，并用電報(bào)、電傳或SWIFTSWIFT系統(tǒng)傳遞給通系統(tǒng)傳遞給通知行的信用證。知行的信用證。 u電開(kāi)信用證可分為電開(kāi)信用證可分為全電全電信用證和信用證和簡(jiǎn)電簡(jiǎn)電信用證。信用證。u 全電信用證的內(nèi)容齊全，且無(wú)任何保留條件或含糊不清的條款。全電信用證的內(nèi)容齊全，且無(wú)任何保留條件或含糊不清的

12、條款。往往有：此證有效，不再寄證實(shí)書(shū)。往往有：此證有效，不再寄證實(shí)書(shū)。(This is an operative (This is an operative instrumentinstrumentNo air confirmation will follow)No air confirmation will follow)之類的字樣。之類的字樣。u簡(jiǎn)電信用證一般條款不全。簡(jiǎn)電信用證一般條款不全。u注意：銀行不會(huì)憑注意：銀行不會(huì)憑簡(jiǎn)電簡(jiǎn)電辦理議付，因此出口商人絕不能憑辦理議付，因此出口商人絕不能憑簡(jiǎn)電簡(jiǎn)電辦理裝運(yùn)。辦理裝運(yùn)。15THE BANK OF TOKYO, LTD. New York

13、Agency 100 Broadway New York, N.Y. 10005 Date: June 21,20- IRREVOCABLE DOCUMENTARY CREDIT Credit number of issuing bank 110 LCI 985467 Of advising bank Advising bank Pre-advised by: Telex Through Bank of China Qingdao, China Applicant Kanematsu- Gosho (Canada) Inc. 400 de Maisonneuve Blvd. W. Montre

14、al, Quebec Amount Abt.CAD174,000.00 (ABOUT CANADIAN DOLLARS ONE HUNDRED SEVENTY FOUR THOUSAND AND 00/100) Beneficiary China National Textiles Imp. & Exp. Corp. No.78 Jiangxi Road, Qingdao, China Expiry For negotiation on August 15,20-. 開(kāi)證日期信用證號(hào)碼信用證性質(zhì)開(kāi)證行開(kāi)證申請(qǐng)人受益人信用證金額通知行信用證到期日信開(kāi)信用證樣本16Dear Sirs, W

15、e hereby issue the Irrevocable Documentary Letter of Credit which is available by beneficiarys drafts on us for full invoice value at sight bearing the credit number and date of issue, and accompanied by the following documents: Signed Commercial Invoice in quintuplicate; Canadian Customs Invoice in

16、 quintuplicate; Packing list in quintuplicate; Weight and Measurement Certificate in quintuplicate; Full set of clean on board Bills of Lading issued to order of shipper marked “Freight prepaid” and notify accountee. 對(duì)信用證本身的說(shuō)明要求的單據(jù)17議付日期Evidencing shipment of: About 300,000 yards of 65% Polyester, 3

17、5% Cotton Grey Lawn as per buyers order No.S-0578, CFR Montreal. We are informed insurance is to be covered by buyer. Partial shipment permitted Shipment from China to Montreal latest July 31,20- Transshipment permitted All other bank charges are for the account of beneficiary. Documents must be pre

18、sented to negotiating bank or paying bank within 15 days after the on board date of Bills of Lading, but within validity of letter of credit. 對(duì)貨物的說(shuō)明對(duì)運(yùn)輸?shù)恼f(shuō)明對(duì)保險(xiǎn)的說(shuō)明18Special Conditions: Two sets of non-negotiable shipping documents must be airmailed direct to Kanematsu-Gosho (Canada) Inc., Montreal and

19、beneficiarys certificate to this effect is required. Special instructions for reimbursement: We will pay the negotiating bank as per their instructions upon receipt of documents. The amount of any draft drawn under this credit must, concurrently with negotiation, be endorsed on the reverse hereof, a

20、nd the presentment of any such draft shall be a warranty by the negotiating bank that such endorsement has been made and that documents have been forwarded as herein required. 特殊條款對(duì)償付的特殊規(guī)定19We hereby engage with the drawers, endorsers and bona fide holders of drafts drawn and negotiated under and in

21、 compliance with the terms of this credit that the same shall be duly honoured on due presentation to the drawee. The advising bank is requested to notify the beneficiary without adding their confirmation. Yours faithfully, THE BANK OF TOKYO, LTD. 承諾語(yǔ)句20東京銀行紐約分行 100 Broadway New York, N.Y. 10005 日期：

22、20-年 6 月 21 日 不可撤銷 跟單信用證 開(kāi)證行信用證號(hào)碼 110 LCI 985467 通知行信用證號(hào)碼 通知行 由中國(guó)銀行青島分行電傳通知 申請(qǐng)人 Kanematsu-Gosho (Canada) Inc. 400 de Maisonneuve Blvd. W. Montreal, Quebec 金額 大約 174,000.00 加拿大元(大約壹拾柒萬(wàn)肆仟加拿大圓) 受益人 中國(guó)紡織品進(jìn)出口公司 中國(guó)青島江西路 78 號(hào) 有效期 20-年 8 月 15 日以前議付有效 信開(kāi)信用證樣本21敬啟者敬啟者茲開(kāi)立不可撤銷信用證，憑受益人向我行開(kāi)立的發(fā)票全額的茲開(kāi)立不可撤銷信用證，憑受益人向

23、我行開(kāi)立的發(fā)票全額的即期匯票付款。即期匯票付款。發(fā)票上具明信用證號(hào)碼和開(kāi)證日期，并隨附下列單據(jù)：發(fā)票上具明信用證號(hào)碼和開(kāi)證日期，并隨附下列單據(jù)：簽署的商業(yè)發(fā)票一式五份簽署的商業(yè)發(fā)票一式五份加拿大海關(guān)發(fā)票一式五份加拿大海關(guān)發(fā)票一式五份裝箱單一式五份裝箱單一式五份重量和尺碼單一式五份重量和尺碼單一式五份全套清潔已裝船提單，憑托運(yùn)人指示，注明全套清潔已裝船提單，憑托運(yùn)人指示，注明“運(yùn)費(fèi)已付運(yùn)費(fèi)已付”，并通知收貨人。并通知收貨人。22232425信用證業(yè)務(wù)適用的國(guó)際慣例跟單信用證統(tǒng)一慣例跟單信用證統(tǒng)一慣例（UCP600UCP600）uUCP600UCP600（Uniform Customs and Practice for Uniform Customs and Practice for Documentary CreditsDocumentary Credits，簡(jiǎn)稱，簡(jiǎn)稱UCPUCP ，20072007年年7 7月月1 1日起正式實(shí)日起正式實(shí)施。施。u國(guó)際商會(huì)國(guó)際商會(huì)（The International Chamber of CommerceThe International Chamber of Commer