第四章-信用證

LetterofCredit武昌理工學(xué)院Thewaysofinternationaltradepayments匯付Remittance托收Collection信用證LetterofCreditCommercialCreditBankCreditSimilarExamples:劉￥500①劉匯￥500到我卡上②我叫一個(gè)在劉附近的朋友去他那里把￥500帶給我③劉叫我直接去他在武漢的一個(gè)朋友那里拿￥500。周Remittance（匯款）Collection（托收）LetterofCredit（信用證）bankbankTheProceduresofRemittanceTextinhereRemitter匯款人(買方)TextinhereRemittingBank匯出行Payee收款人(賣方)PayingBank匯入行①T/T(電匯)②M/T(信匯)③D/D(票匯)TheProceduresofCollectionTextinherePayer付款人(進(jìn)口商)TextinhereCollectionBank代收行Principal委托人(出口商)RemittingBank寄單行②填寫(xiě)托收申請(qǐng)書(shū)③托收委托書(shū)④進(jìn)口代收贖單⑤進(jìn)口商付款贖單⑦交付貨款①delivery(發(fā)貨)⑥通知已收款TheProceduresofL/CTextinhereApplicant開(kāi)證申請(qǐng)人(進(jìn)口商)IssuingBank開(kāi)證行Beneficiary受益人(出口商)NegotiatingBank議付行②填寫(xiě)開(kāi)證申請(qǐng)書(shū)③開(kāi)立信用證④通知⑤填寫(xiě)匯票，交單⑥付款①contract-L/C⑦寄單索付⑧償付⑨付款贖單PayingBank付款行AdvisingBank通知行支付押金提供擔(dān)保信開(kāi)電開(kāi)核實(shí)修改發(fā)貨Content(1)(2)(3)IntroductiontoL/COperationforL/CPracticeforL/C<1>UsefulPhrasesprocess<2>DifferentPartiesinL/C<3>DefinitionofL/C(1)IntroductiontoL/C<1>UsefulPhrasesLetterofCredit:信用證(L/C)開(kāi)證申請(qǐng)人Applicant（進(jìn)口人、開(kāi)證人）開(kāi)證行Opening/Issuingbank(進(jìn)口地銀行)受益人Beneficiary（出口人）通知行Advisingbank（出口地銀行）議付行Negotiatingbank付款行Payingbank償付行Reimbursementbank保兌行Confirmingbank

開(kāi)證行和付款行可以是一家銀行通知行和議付行可以是一家銀行<2>DifferentPartiesinL/CissuingBank開(kāi)證行opener開(kāi)證人AdvisingBank通知行Beneficiary受益人Buyer(買方)Importer(進(jìn)口方)applicantIntheplaceofimporter(在進(jìn)口方所在地，按進(jìn)口商指示開(kāi)立信用證，實(shí)際付款行)Intheplaceofimporter(在出口方所在地。接到開(kāi)證行的信用證，通知賣方。)Seller(賣方)Exporter(出口方)Export(出口)Import(進(jìn)口)付款行議付行Thebankthatbuysoracceptsthedraftpresentedbytheexporter.Repaysthenegotiatingbankforthemoneyspentinadvance.CaseStudy眾泰激光公司出口激光器到澳大利亞丹尼丁玻璃公司。丹尼丁公司首先去悉尼銀行申請(qǐng)開(kāi)立以眾泰公司為受益人的信用證。悉尼銀行根據(jù)申請(qǐng)書(shū)制作信用證，請(qǐng)求與他有賬戶往來(lái)的中國(guó)銀行武漢分行通知眾泰激光公司。（1）直接由武漢分行付款，然后悉尼銀行還款。（2）眾泰激光首先去與他有賬戶往來(lái)的華夏銀行，把相關(guān)單證提交給他們，然后悉尼銀行還款給華夏銀行。（3）不論眾泰激光把單據(jù)交給中國(guó)銀行，還是華夏銀行，悉尼銀行都指定皇室銀行償付。（4）眾泰激光通過(guò)資信調(diào)查，發(fā)現(xiàn)悉尼銀行的信用不是特別好，于是要求信用證中說(shuō)明，如果武漢分行、華夏銀行沒(méi)有付款，那么就由香港匯豐銀行付款。武漢分行既是通知行也是議付行悉尼銀行既是開(kāi)征銀行也是付款行武漢分行是通知行，華夏銀行是議付行，悉尼銀行既是開(kāi)證行，也是付款行皇室銀行是償付行匯豐銀行是保兌行TheProceduresofL/CTextinhereApplicant開(kāi)證申請(qǐng)人(進(jìn)口商)IssuingBank開(kāi)證行Beneficiary受益人(出口商)NegotiatingBank議付行②填寫(xiě)開(kāi)證申請(qǐng)書(shū)③開(kāi)立信用證④通知⑤填寫(xiě)匯票，交單⑥付款①contract-L/C⑦寄單索付⑧償付⑨付款贖單PayingBank付款行AdvisingBank通知行支付押金提供擔(dān)保信開(kāi)電開(kāi)核實(shí)修改發(fā)貨CaseStudyApplicantOpening/IssuingbankBeneficiaryAdvisingbankNegotiatingbankPayingbank償付行Reimbursementbank保兌行Confirmingbank

①訂立合同②申請(qǐng)開(kāi)證③開(kāi)證④通知⑤審證，改證⑥裝運(yùn)，制單，交單⑦議付/承付，索償⑧償付⑨付款贖單，提貨<3>DefinitionofL/C是銀行根據(jù)進(jìn)口人的請(qǐng)求和指示向出口人開(kāi)立的一定金額的，有條件的承諾付款的書(shū)面文件.受益人開(kāi)證申請(qǐng)人開(kāi)證行L/C:Abindingdocumentthatabuyercanrequestfromhisbank

inordertoguaranteethatthepaymentforgoodswillbetransferredtotheseller.TheProceduresofL/CTextinhereApplicant開(kāi)證申請(qǐng)人(進(jìn)口商)IssuingBank開(kāi)證行Beneficiary受益人(出口商)NegotiatingBank議付行②填寫(xiě)開(kāi)證申請(qǐng)書(shū)③開(kāi)立信用證④通知⑤填寫(xiě)匯票，交單⑥付款①contract-L/C⑦寄單索付⑧償付⑨付款贖單PayingBank付款行AdvisingBank通知行支付押金提供擔(dān)保信開(kāi)電開(kāi)核實(shí)修改發(fā)貨①訂立合同②申請(qǐng)開(kāi)證③開(kāi)證④通知⑤審證，改證⑥裝運(yùn)，制單，交單⑦議付/承付，索償⑧償付⑨付款贖單，提貨(2)OperationforL/CApplicationforL/CEstablishmentofL/CVerificationofL/CAmendmentofL/C<4><1><2><3><1>ApplicationforL/C①②③ContentsofApplicationSpecialTipsCaseStudy①訂立合同②申請(qǐng)開(kāi)證③開(kāi)證④通知⑤審證，改證⑥裝運(yùn)，制單，交單⑦議付/承付，索償⑧償付⑨付款贖單，提貨TermsofPayment(支付條款)

By100%irrevocableletterofcreditinfavorofsellerspayableatsight,allowingpartialshipmentandtransshipment.ThecoveringLetterofCreditmustreachtheSellersbeforeDEC.31,2006andistoremainvalidinChinauntilthe15thdayaftertheaforesaidtimeofshipment,failingwhichthesellersreservetherighttocancelthisSalesContractwithoutfurthernoticeandtoclaimfromthebuyersforlossesresultingtherefrom.憑不可撤銷的即期信用證，信用證以賣方為受益人并允許分批裝運(yùn)和轉(zhuǎn)船。該信用證必須在2006年12月31號(hào)前開(kāi)到賣方。信用證有效期應(yīng)為上述裝船期后的第15天，在中國(guó)到期，否則賣方有權(quán)取消本售貨合約，不另行通知，并保留因此而發(fā)生的一切損失和索賠權(quán)。不可撤銷的跟單信用證申請(qǐng)書(shū)

IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO:DATE:□□□□CREDITNO.:DATEANDPLACEOFEXPIRY:APPLICANT:BENEFICIARY(FULLNAMEANDADDRESS):ADVISINGBANK:AMOUNT:PARTIALSHIPMENTS□ALLOWED□NOTALLOWEDTRANSSHIPMENT□ALLOWED□NOTALLOWED□□□□□LOADING

ON

BOARD/DISPATCH/TAKING

IN

CHARGEAT/FROM

NOTLATERTHANFORTRANSPORTATIONTO:□FOB□CFR□CIFOR□OTHERTERMSDOCUMENTSREQUIRED:(MARKEDWITHX)1.(

)SIGNEDCOMMERCIALINVOICEIN

COPIESINDICATINGL/CNO.

ANDCONTRACTNO.

.2.()SETOFCLEANONBOARDBILLSOFLADINGMADEOUT

,MARKED“FREIGHT[

]TOCOLLECT/[]PREPAID[]SHOWINGFREIGHTAMOUNT”NOTIFYING.申請(qǐng)人開(kāi)證行填寫(xiě)申請(qǐng)書(shū)的地點(diǎn)和時(shí)間信用證編號(hào)交單日期和地點(diǎn)受益人通知行金額是否允許分批裝運(yùn)、轉(zhuǎn)運(yùn)起運(yùn)港、目的港、裝運(yùn)期規(guī)定的單據(jù)續(xù)對(duì)貨物的描述<1>ApplicationforL/C①Date申請(qǐng)開(kāi)證日期(合同訂立之后)②To:開(kāi)證行名稱(進(jìn)口方所在地)③AdvisingBank通知行名稱(出口方所在地)④CreditNo.信用證號(hào)碼（由開(kāi)證行填寫(xiě)）⑤ExpiryDateandPlace到期日(最遲為裝運(yùn)期后10-15天)到期地點(diǎn)(受益人所在國(guó))⑥開(kāi)證行制作信用證的時(shí)間⑦Applicant申請(qǐng)人（進(jìn)口方全稱和詳細(xì)地址）⑧Beneficiary受益人（出口方全稱和詳細(xì)地址）⑨Credittobesentby信用證發(fā)送方式⑩Amount金額（大、小寫(xiě)，一般不要出現(xiàn)“大約、左右”等，否則容許10%的增減）⑾能夠支付信用證的銀行⑿Creditavailablewith

用什么方式支付⒀是否容許分批裝運(yùn)，轉(zhuǎn)運(yùn)⒁Draftat匯票期限(即期填sight，遠(yuǎn)期填天數(shù))⒂Draftfor匯票金額（發(fā)票面額的%多少）⒃Drawnon匯票付款人（開(kāi)證行,若有償付行，則寫(xiě)償付行名稱）⒄裝運(yùn)港，目的地（目的港，看成交的貿(mào)易術(shù)語(yǔ)）⒅最遲裝運(yùn)日(信用證收到之后)⒆所需單據(jù)，如無(wú)另行說(shuō)明，一式三份⒇貨物或服務(wù)描述(品名，品質(zhì)，單價(jià)，包裝)(21)附加條款(22)申請(qǐng)人簽字蓋章 ②SpecialTips:123買賣雙方訂合同-信用證買方向開(kāi)證行填申請(qǐng)書(shū)買方向開(kāi)證行交相關(guān)費(fèi)用國(guó)貿(mào)-周曉娟DocumentsRequired(所需單證)(√)FullsetofcleanonboardoceanBillsofLadingmadeouttoorderofshipperandblankendorsedandnotifytheapplicant.(√)Signedcommercialinvoicein3copies.(√)Packinglist/weightmemoin3copies.(√)Certificateofquantityandqualityin2copiesissuedbyEntry-ExitInspectionandQuarntineBuareauofChina.(√)Insurancepolicyin2copies.(√)CertificateofOriginin2copiesissuedbyChinaCouncilforPromotionofInternationalTrade.申請(qǐng)日期：2012年4月20日開(kāi)證行：澳大利亞商業(yè)銀行，悉尼分行。通知行：中國(guó)銀行，東莞封航<2>EstablishmentofL/CTypesofL/CContents

ofL/CCasePractice①②③(1)TypesofL/C①OpenbyAirmail(信開(kāi))

②OpenbyTelecommunication（電開(kāi)）A銀行B銀行開(kāi)證印鑒…信開(kāi)本信用證MailCredit電開(kāi)本信用證A銀行B銀行CABLE、TELEX、SWIFT開(kāi)證TheContentsofL/C

當(dāng)事人信用證本身的說(shuō)明匯票條款單據(jù)條款貨物條款運(yùn)輸條款費(fèi)用條款開(kāi)證行負(fù)責(zé)文句、開(kāi)證行對(duì)議付行的指示文句、特殊條款、附加文句以及遵守跟單信用證統(tǒng)一慣例規(guī)定的文句等。①②③④⑤⑥⑦⑧①

關(guān)于信用證本身（1）信用證的類型（Formofcredit）（2）信用證號(hào)碼（L/Cnumber）（3）開(kāi)證日期（Dateofissue）（4）信用證金額（L/Camount）（5）有效期和到期地點(diǎn)（Expirydateandplace）（6）單據(jù)提交期限（Documentspresentationperiod）②當(dāng)事人（1）開(kāi)證申請(qǐng)人（Applicant）（2）開(kāi)證銀行（Issuing/OpeningBank）（3）通知銀行（Advising/NotifyingBank）（4）受益人（Beneficiary）（5）議付行（NegotiationBank）③關(guān)于匯票（1）出票人（Drawer）---出口方（2）付款人（Drawee）---開(kāi)證行（3）付款期限（Tenor）（4）出票條款（Drawnclause）④貨物條款（1）品名、貨號(hào)和規(guī)格（Commodityname,articlenumberandspecifications）（2）數(shù)量（Quantity）（3）包裝（Packing）（4）單價(jià)（Unitprice）⑤單據(jù)條款單據(jù)的種類、份數(shù)和具體要求：（1）商業(yè)發(fā)票（CommercialInvoice）（2）提單（BillofLading）（3）保險(xiǎn)單（InsurancePolicy）（4）產(chǎn)地證明（CertificateofOrigin）（5）質(zhì)檢單（InspectionCertificateofQuality）（6）量檢單（InspectionCertificateofWeight）（7）裝箱單（PackingList）（5）其他單據(jù)（Otherdocuments）⑥運(yùn)輸條款，⑦費(fèi)用、銀行指示條款（1）裝貨港（Portofloading/shipment）（2）卸貨港或目的地（Portofdischargeordestination）（3）裝運(yùn)期限（Latestdateofshipment）（4）可否分批裝運(yùn)（Partialshipmentsallowed/nowallowed）（5）可否轉(zhuǎn)船運(yùn)輸（Transshipmentallowed/notallowed）（6）費(fèi)用條款（chargeClause）（7）銀行指示（instruction）⑧開(kāi)證行負(fù)責(zé)文句SenderHSBCBankPLC,Dubai,(開(kāi)證行)UAE(HongkongandShanghaiBankofChina)ReceiverHangzhouCityCommercial(通知行)Bank,Hangzhou,China.進(jìn)口地出口地Sequenceoftotal*27:?(合計(jì)次序)Formofdoc.Credit*40A:irrevocable(跟單信用證類型)Doc.Creditnumber*20:KKK06188(跟單信用證號(hào)碼)Dateofissue31C:061116(開(kāi)證日期)Applicablerules41E:UCPlatestversion(開(kāi)證遵守法則)Dateandplaceofexpiry*31D:date070130(信用證有效期和地點(diǎn))

placeinChina

表示共有兩頁(yè)，此為第1頁(yè)信用證是不可撤銷的信用證號(hào)碼開(kāi)證日期:06年11月6日此證遵循最新一版信用證國(guó)際慣例到期日:07年1月30日。到期地:中國(guó)跟單信用證形式：(1)

IRREVOCABLE（不可撤銷跟單信用證）(2)

REVOCABLE（可撤銷跟單信用證）(3)

IRREVOCABLETRANSFERABLE（不可撤銷可轉(zhuǎn)讓跟單信用證）(4)

REVOCABLETRANSFERABLE（可撤銷可轉(zhuǎn)讓跟單信用證）……Applicant*50:SunCorporation(申請(qǐng)人)

5KingRoad,Dubai,UAEBeneficiary*59:ZhejiangJinyunCo.,Ltd.(受益人)

118XueyuanStreet,HangzhouAmount*32B:CurrencyUSDamount545000.00(金額)Availablewith…by…*41A:anybankinChinabynegotiation(向…押匯，押匯方式…)Draftsat…42C:120daysaftersight(匯票期限)Drawee42A:HSBCBankPLC,NewYork(付款人)開(kāi)證申請(qǐng)人受益人是否自由議付一般填開(kāi)證行，如果有償付行，則填償付行名稱PartialShipments43P:prohibited(分批裝運(yùn))Transshipment43T:allowed(轉(zhuǎn)運(yùn))Portofloading44A:ChineseMainPort(裝運(yùn)港)PortofDischarge44B:Dubai,UAE(卸貨港)Latestdateofshipment44C:070101(最遲裝運(yùn)期限)Descriptofgoodsand/services45A:5000pcsboys’jacket,(商品/服務(wù)描述)shell:woventwill100%cotton,Lining:woven100%polyester,styleNo.BJ123,orderNo.989898,asperS/CNo.JY06122atUSD10.90/pcCIFC5%Dubai,packedin20pcs/ctn名稱、規(guī)格、數(shù)量、單價(jià)、包裝(與合同保持一致，不能太復(fù)雜)Documentsrequired46A+commercialinvoicesignedintriplicate

oneoriginalofwhichshouldbecertifiedbychamberorcommercialorCCPITandlegalizedbyUAEembassy/consulateinseller’scountry.+Packinglistintriplicate+CertificateofChineseorigincertifiedbychamberofcommerceorCCPITandlegalizedbyUAEembassy/consulateinseller’scountry.(中國(guó)國(guó)際貿(mào)易促進(jìn)委員會(huì))+Insurancepolicy/certificateinduplicateendorsedinblankfor120%invoicevalue,coveringallrisksandwarriskofCICofPICC(1/1/1981)+fullsetofcleanonboardoceanbillsofladingmadeouttoapplicantmarkedfreightprepaidandnotifyingapplicant.+shippingadviceshowingthenameofthecarryingvessel,dateofshipment,marks,quantity,netweightandgrossweightoftheshipmenttoapplicantwithin3daysafterthedateofbilloflading.單據(jù)條款信用證下單據(jù)條款

DocumentsRequired46A信用證對(duì)提交單據(jù)的特殊條款

AdditionalCondition47A商業(yè)發(fā)票

CommercialInvoice裝箱單

PackingList保險(xiǎn)單

InsurancePolicy保險(xiǎn)憑證

InsuranceCertificate海運(yùn)提單

OceanBillofLading(B/L)一般原產(chǎn)地證明

CertificateofOrigin普惠制原產(chǎn)地證明

GSPFORMA商檢證書(shū)

InspectionCertificate裝船通知ShippingAdvice受益人證明

Beneficiary’sCertificate匯票Draft/BillofExchange單據(jù)名稱是指發(fā)達(dá)國(guó)家給予發(fā)展中國(guó)家或地區(qū)在經(jīng)濟(jì)、貿(mào)易方面的一種非互利的特別優(yōu)惠證明貨物原產(chǎn)地或制造地，是進(jìn)口國(guó)海關(guān)計(jì)征稅率的依據(jù)FullsetofoceanbillofladingconsignedtoorderandendorsedtoorderofCAIXAO'ESSTALVISIPENSIONADE,BARCELONA(LACAIXA),notifyapplicant,marked"FreightPrepaid",showingtotalquantityinpiecesandno.ofcartonsshipped.名稱：海運(yùn)提單份數(shù)：全套內(nèi)容：收貨人做成“憑指示”，

背書(shū)做成“憑CAIXA…銀行的指示”，

通知開(kāi)證申請(qǐng)人,注明“運(yùn)費(fèi)預(yù)付”，顯示（商品）總數(shù)量和裝運(yùn)的紙箱數(shù)量。DocumentsRequired46A:Additionalconditions.47A+documentsdatedpriortothedateofthiscreditarenotacceptable.+thenumberandthedateofthiscreditandthenameofissuingbankmustbequotedonalldocuments.+transshipmentallowedatHongkongonly.+shortform/chartedparty/thirdpartybillofladingarenotacceptable.

+shipmentmustbeeffectedby1×20’FullContainerLoad.B/Ltoshowevidenceofthiseffectrequired.+thegoodsshippedareneitherIsraelioriginnordotheycontainIsraelimaterialsnoraretheyexportedfromIsrael,beneficiary’scertificatetothiseffectisrequired.+allpresentationscontainingdiscrepancieswillattractadiscrepancyfeeofGBP40.00plustelexcostsorothercurrencyequivalent.Thischargewillbedeductedfromthebillamountwhetherornotweel