出口信用证审证案例2.doc

出口信用证审证案例一、 信用证条款(局部)31D：“Date 060928 Place OUR COUNTERS”；41D：“CANADIAN IMPERIAL BANK OF COMMERCEBY PAYMENT42C：“DRAFTS AT SIGHT”；(注：付款信用证，通常不要汇票，本证例外。)44D：“LATEST SHIPMENT DATE -06/06/15”；48：“SEE ADDITIONAL CONDITIONS”；47B：“THIS LETTER OF CREDIT IS SUBJECT TO THE FOLLOWING CONDITIONS:CLAUSE1：TO ALLOW THE APPLICANT TO OBTAIN INSPECTION OF THE GOODS BY THE GERMAN AUTHORITIES, DRAWING DOCUMENTS ARE TO BE DELIVERED TO THE APPLICANT BY CANADIAN IMPERIAL BANK OF COMMERCE (CIBC) WITHOUT CIBCS PAYMENT TO THE BENEFICIARY OF THE DRAW, FOR PURPOSES OF FACILITATING INSPECTION BY THE GERMAN AUTHORITIES ONLY. SUCH DELIVERY TO THE APPLICANT SHALL BE MADE PURSUANT TO THE TERMS OF A SIGNED UNDERTAKING FROM THE APPLICANT TO CIBC IN FORM SATISFACTORY TO CIBC IN ITS SOLE DISCRETION, AND PAYMENT OF THIS LETTER OF CREDIT SHALL BE SUBJECT TO CLAUSE 2 BELOW.CLAUSE2：(A) SUBJECT TO SUB-PARAGRAPH (C) BELOW, DRAWING DOCUMENTS PRESENTED TO CIBC WILL BE PAID ONLY IF SUCH DRAWING DOCUMENTS ARE IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS LETTER OF CREDIT AND ONLY IF CIBC HAS RECEIVED A WRITTEN ADVICE FROM THE APPLICANT ON OR GOODS HAVE ARRIVED IN GERMANY AND HAVE BEEN APPROVED BY THE GERMAN AUTHORITIES.(B) IF CIBC RECEIVES A WRITTEN ADVICE FROM THE APPLICANT ON OR BEFORE THE EXPIRY DATE OF THIS LETTER OF CREDIT THAT THE GOODS HAVE BEEN REJECTED FOR ENTRY INTO GERMANY BY THE GERMAN AUTHORITIES, CIBC WILL NOTIFY THE PRESENTER OF THE DRAWING DOCUMENTS OF THE REJECTION, WHEREUPON CIBC WILL BE AUTOMATICALLY RELEASED FROM ITS PAYMENT OBLIGATIONS UNDER THIS LETTER OF CREDIT FOR SUCH GOODS. THEREAFTER, CIBC SHALL HAVE NO FURTHER OBLIGATION IN RESPECT OF SUCH GOODS OR THE DRAWING DOCUMENTS WHICH HAVE BEEN RELEASED TO THE APPLICANT IN ACCORDANCE WITH THE CONDITIONS STATED HEREIN.(C) IF CIBC HAS NOT RECEIVED A WRITTEN ADVICE FROM THE APPLICANT BY THE CLOSE OF BUSINESS (AT THE RELEVANT OFFICE FOR PRESENTATION OF DOCUMENTS) ON THE EXPIRY DATE OF THIS LETTER OF CREDIT STATING GOODS SUBJECT TO THIS LETTER OF CREDIT HAVE EITHER BEEN APPROVED OR REJECTED BY THE GERMAN AUTHORITIES, AND PROVIDED THE DRAWING DOCUMENTS THAT HAVE BEEN PRESENTED TO CIBC ARE IN COMPLIANCE WITH ALL OTHER TERMS AND CONDITIONS OF THIS LETTER OF CREDIT, CIBC SHALL EFFECT PAYMENT TO THE BENEFICIARY OF THIS LETTER OF CREDIT ACCORDINGLY AND THE APPLICANT WILL BE DEEMED TO HAVE WAIVED ANY CLAIMS REGARDING THE PAYMENT OF SUCH DRAW.DRAWING DPCUMENTS MUST BE PRESENTED NOT LATER THAN 15 DAYS AFTER THE DATE OF SHIPMENT, AND NOTWITHSTANDING THE EXPIRY DATE STATED HEREIN, LATEST DATE FOR PRESENTATION OF DRAWING DOCUMENTS UNDER THIS LETTER OF CREDIT IS JUNE 30, 2006.”二、 审证的分析和思考1、 综合分析“第一条：为让申请人根据德国检验检疫机关要求进行商品检验，及方便检验，C银行未向受益人支付索偿金额情况下，可将索汇单据提交给申请人。C银行凭其认可的、申请人签署的书面保证书放单给申请人，并按下述第二条规定付款。第二条：A）根据下文C）款规定，只有索汇单据符合本证条款和条件要求，及只有在本证到期前或到期日当天，C银行收到申请人书面通知，声明货物业已运抵德国，并已获得德国检验检疫机构入境许可情况下，C银行才予付款。B）如果C银行在本证到期前及到期日当天收到申请人书面通知，说明德国检验检疫机构拒绝该批货物入境，C银行将通知寄单行拒收情况，据此自动免除C银行对该货物的证内付款责任。此后，C银行不再承担与本证相符的、已经放给申请人的单据的付款责任。C）在本证到期日截止营业（在收到单据的相关营业处所）时，C银行没有收到申请人说明德国检验检疫机构允许入境或拒绝入境书面通知，及只要提交给C银行的单据符合本证其它条款和条件要求，C银行相应地将向本证受益人付款，并推定申请人对此已经放弃任何索赔要求。”有了这两条，C银行当然可以置UCP500第九条a.i“对即期付款的信用证即期付款”的规定于不顾，放单给申请人，也不需要承担相应的付款或退单责任，一切全凭申请人在信用证到期日或之前是否提交给C银行书面通知及通知内容如何，受益人根本不能利用银行信用，完全凭F公司商业信用出运、交单，风险实在太大。2、 三期合理性分析(1)注意证内装运期和有效期的合理性本例中，表面来看，C银行开来的是开证行即期付款信用证，但装运期（6月15日）和有效期（9月28日）相隔100多天，到期地点在开证行柜台，结合证内规定的“软条款”，不难看出，C银行完全可以未收到F公司书面通知为由拒绝即期付款，寄单行或受益人对此也毫无有效办法，事实上，A公司多次敦请F公司尽快指示C银行付款，而F公司则转来前文所述的C银行解释予以搪塞，并在8月7日电子邮件中声称，货物已抵达卸港，且通过EU（欧盟）检验，但尚未通过F公司检验。A公司没有将装运期、有效期和证内相关条款联系起来，如此不合理的装运期和有效期的设定却未引起足够重视，到头来，只能“哑巴吃黄连，有苦说不出”。(2)视情选择即期或远期信用证该证名义上是即期付款信用证，实际上却是由F公司（申请人）掌握主动权的远期信用证，最长超过装运日期后100天，而目前国内同业出口商普遍采用的都是不超过提单日期后60天的远期信用证。在买方不恶意不付款情况下，两相比较，本例中的即期信用证收汇时间要远长于提单日期后60天付款信用证。如果是提单日期后60天付款/议付/承兑信用证，该证的最迟付款日期就相应地会改为“付款到期日”（AT MATURITY），也就是说，8月16日受益人就能知道F公司15日是否提交了证内要求的书面通知，就能知道C银行是否付款，就不致于迄今还不知道C银行届时会否付款。因此，这样的即期付款信用证值得采用吗？(3)合同条款与证内条款要一致本例中，合同订明支付方式为提单日期后60天付款信用证，但A公司收到了即期付款信用证并未坚持让F公司相应修改信用证；合同也没有规定开证行根据F公司是否提交书面通知及其内容如何来决定是否付款，但A公司同样未坚持要F公司相应修改，结果可想而知。(4)品质检验“软条款”规定要公平对有些国家或地区出口冷冻食品贸易中，如果不接受进口商在合同和信用证中加列品质检验“软条款”，交易就无法达成。即便如此，国内受益人要慎重考虑如何设定公平的品质检验“软条款”。一般来说，既然出口货物要等到进口国官方检验合格后才能付款，受益人那就最好接受期限合理的远期信用证，如出口到欧洲主要港口，航程用时大约28天左右，远期期限要控制在提单日期后4560天之内，这样的期限对买卖双方都公平。至于品质检验条款也要公平，付款主动权绝不能掌握在买方手中。如果合同和信用证中均注明：“THE ISSUING BANK SHALL EFFECT PAYMENT AS PER THE PRESENTING BANKS INSTRUCTIONS AT MATURITY AFTER RECEIPT OF DRAWING DOCUMENTS IN COMPLIANCE WITH TERMS AND CONDITIONS OF THE LETTER OF CREDIT，UNLESS IT RECEIVES AN ORIGINAL REJECTION CERTIFIC