国际结算 第四章 托收chapter4 Collection.pptx

InternationalSettlement Chapter4Collection Chapter4Collection 4 1AnOverviewofCollection4 2PartiestoCollection4 3TypesofCollection4 4ResponsibilityandObligationunderCollection4 5PointsforAttentionunderCollection4 6InternationalcustomsandpracticeforCollection URC522 4 1AnOverviewofCollection 1 GeneralDefinitionofCollectionCollectionisakindofpaymentmethodininternationalsettlement Itmeanswhenexporter orthecreditor hasshippedtheorderedgoodsorprovidedtheregulatedservices hewillsubmitfinancialdocumentsorcommercialdocumentsorboth whichevidencethefulfillmentofthecontractobligationandclaimthereto tohisbank requesthisbank toentrusttheimporter sbank normallytheexporterbank scorrespondentbank topresentthedocumenttotheimporter orthedebtor andtocollectmoneyforgoodsorservicefromtheimporter DefinitionofCollectionUndertheUniformRulesforCollection URC ICCPublicationNo 522collectionmeans thehandlingbybanksofdocuments inaccordancewithinstructionsreceived inorderto Obtainpaymentand oracceptance Deliverdocumentsagainstpaymentand oragainstacceptance Deliverdocumentsonothertermsandconditions Attention Financialdocuments billsofexchange promissorynotes cheques orothersimilarinstrumentsusedforobtainingthepayment Commercialdocuments invoices transportdocuments documentsoftitleorothersimilardocuments oranyotherdocumentswhatsoever notbeingfinancialdocuments parisonwithothertermsofpaymentFourBasicTermsofPayment Undercashinadvance theimporterpaystheexporterbeforedeliveryofgoodsbytheexporter theimporterextendcredittotheexporterandbearstheriskofexporter snon delivery infavoroftheexporter Underopenaccount theexportershipsthegoodsandsendtheshippingdocumentsdirectlytotheimporter theimporterwillsettlethedebtsatadefinitefuturetime Theexporterwillbeartheriskofimporter snon payment infavoroftheimporter Collectionisaeffectivemethodthatcancompromisetheinterestconflictbetweenimporterandexporter Whencomparedwiththesimplepricetermscashondelivery COD collectionisdistinguishedfromthetypicalCODintwoways insteadofanindividualorashippingcompanycollectingforpayment itisthebankhandlethetransaction insteadofcashondeliveryforgoods itiscashondeliveryfortitledocument billoflading thatisthenusedtoclaimthegoodsfromtheshippingcompany Whencomparedwithdocumentaryletterofcredit thehandingproceduresundercollectionismuchthesameasforthedocumentarycredit However therearestilltwomajordifferentexists thedraftinvolvedundercollectionisnotdrawnonthebankforpayment burratherontheimporteritself theseller bankhasnoobligationtopayuponpresentationbutonlyactasaagentbankonbehalfoftheseller thusearningcommissionsfortheservicesprovided Formtheperspectiveoftheimporter adocumentarycollectionfallsbetweenopenaccountanddocumentarycredit 4 2PartiestoCollection 1 PartiesPrincipal Itisapartythatentruststhebanktohandlecollectionbusiness Hehandscommercialdocumentsorfinancialinstrumentsorbothtothebank instructingtheremittingbanktocollectmoneyforgoodsorserviceforhim RemittingBank Itisabankthatprincipalhasentrustedtohandlecollectionbusiness Itisusuallylocatedintheexporter scountry CollectingBank Itisaimporter sbankwhichacceptstheremittingbank sinstructionsandinvolvedinthecollectionprocess Itreceivescommercialdocumentsand orfinancialdocumentsfromtheremittingbank andfollowscollectioninstructiontoobtainpaymentfromthedrawee PresentingBank Itisabankthatmakesthepresentationtothedrawee Drawee Draweeisapartytowhompresentationistobemadeaccordingtothecollectioninstruction itisusuallytheimporterorbuyerunderasalescontract 2 LiabilitiesofthePartiesPrincipal Delivergoodsstipulatedinthecontract Submitdocumentscomplyingwithcontract FillintheApplicationformforcollectionandetc RemittingBank Createcollectioninstructionaccordingtotheapplicationformsubmittedbytheprincipal Examdocumentsandsendthemtocollectingbanketc CollectingBankExecutetheremittingbank scollectioninstruction Examdocumentsanddeliverythemtoimporteragainstpaymentand oragainstacceptanceand oronothertermsandconditions Whenfindinganyinconsistenceamongthecollectioninstructionandaccompanieddocuments itshouldnotifytheremittingbankwithoutdelay Collectproceedsstrictlyaccordingtotheinstructionsoftheremittingbank PresentingBankThepresentingbankisresponsibleforconfirmingthattheacceptanceofbillappearstobecompleteandcorrect butisnotresponsiblefortheauthenticityofthesignatureorfortheauthorityofthesignatory Intheeventofnon paymentornon acceptance thepresentingbankshouldascertainthereasonsfordishonorableandadvisetheremittingbankaccordinglywithoutdelay DraweeExaminethedocumentstodeterminewhetheritwillacceptornot Payoracceptthedraftbasedonthetermsofthecollection Thedraweemayrefusetopay however oncethedraweepaysthedraftoracceptsandpaysthedraftatmaturity ithastherighttoretainthedraft evidencingthedischargeofhisliability 3 RelationshipBetweentheParties principal drawee collectingbank remittingbank salescontract collectionapplication collectioninstructions 4 3TypesofCollection 1CleanCollectionItiscollectionoffinancialdocumentsnotaccompaniedbycommercialdocuments Acleancollectionmeansanarrangementwherebytheprincipalonthedraweeforthevalueofthegoods servicesandpresentsthedraft s toremittingbankforcollection Theremittingbankthensendsthedraft s alongwithacollectioninstructiontocollectingbankforpayment 2DocumentaryCollectionDocumentarycollectionmeanscollectionof 1 financialdocumentsaccompaniedbycommercialdocument 2 commercialdocumentsnotaccompaniedbyfinancialdocuments Itreferstotheprocessbywhichtheprincipalsubmitsfinancialdocumentsaccompaniedbycommercialdocumentsorcommercialdocumentsonlytoremittingbankforcollectingproceedsfromthedrawee Underadocumentarycollection thecollectingbankwillonlyreleasethedocumentstothedraweeagainstpaymentoracceptanceofthefinancialdocuments 2 1DocumentsagainstPayment D P D Pmeansdocumentswillbereleasedonlyagainstpayment Theprincipalorhisagentsubmitsthedocumentstotheremittingbankwithanordertodeliverthedocumentstothedraweeorhisagentonlywhenthedocumentshavebeenpaid TheOverviewofD PatsightUnderD Patsight thecolletingbankpresentdocumentstothepayeeforpayment Onlyafterthepaymenthasbeeneffectedondemand atsight canthedocumentsbereleasedtotheimporter TheOverviewofD PaftersightUnderD Paftersight thecollectingbankfirstpresentsthedrafttothedraweeforacceptance butdoesnotreleasethedocumentstothedrawee andwhentheacceptedbillmatures thecollectingbankpresentsittothedraweeforpayment andonlyagainstthepaymentwillthecollectingbankreleasethedocumentstothedrawee TheProceduresofD Patsight Principal Collectingbank Remittingbank Drawee 8 Creditsprincipal saccount 7 Transfers 3 Examsandsendsrelateddocuments 2 Shipmentandsubmitsdocuments 4 Presentsforpayments 5 pay 1 SignacontractandindicateD Patsight 6 Deliversallthedocuments TheProceduresofD Paftersight5 Acceptance6 presentsthedraftforpayment7 effectspayment Principal Collectingbank Remittingbank Drawee 10 Creditsprincipal saccount 9 Transfers 3 Examsandsendsrelateddocuments 2 Shipmentandsubmitsdocuments 4 Presentsforacceptance 5 1 SignacontractandindicateD Paftersight 8 Releasethedocuments 6 7 2 2 DocumentsagainstAcceptance D A Documentsagainstacceptancemeansthatthecollectingbankisallowedtoreleasethedocumentstothedraweeagainstthedrawee sacceptanceofadraft ThedraftunderD Aisatimedraft Itmaybemadepayableafterdateoraftersight TheProceduresofD A5 Acceptance6 releasesthedocuments7 presentsthedraftforpayment Principal Collectingbank Remittingbank Drawee 10 Creditsprincipal saccount 9 Transfers 3 Examsandsendsrelateddocuments 2 Shipmentandsubmitsdocuments 4 Presentsforacceptance 5 1 SignacontractandindicateD A 6 8 Effectspayment 7 3DirectCollectionDirectcollectionisanarrangementwhichtheprincipalobtainsremittingbank spre numbereddirectcollectioninstruction whichisfilledbytheprincipalhimselfenablinghimtosendthedocumentsdirectlytocollectingbankforcollection ProceduresofDirectCollection3 Theprincipalforwardsthefilledcollectioninstructionsaccompaniedbydocumentsdirectlytothecollectingbank Principal Collectingbank Remittingbank Drawee 7 Creditsprincipal saccount 6 transfers 2 pre numbercollectioninstruction 4 presentsthedocumentsforacceptance payment 5 effectspaymentandreleasesthedocuments 1 signacontractandindicatecollection 3 4 4ResponsibilityandObligationunderCollection 1responsibilityandobligationofprinciple Theprinciple agentrelationshipwiththeremittingbankisestablishedbycollectionapplicationmadebytheprincipalandconfirmedbytheremittingbank Themaincontentsofthecollectionapplicationinclude documentsreleasingterms thereimbursementmethodwhenfundshasbeencollectedbythecollectingbank warrantandinsuranceunderD Paftersight bankingcharges whendishonoredbyimporter whetherit snecessarytomakeprotest 2 responsibilityandobligationofremittingbankCheckthecollectionapplicationandspecialinstructionfromtheprincipal Verifythetypeandnumberofdocumentstobeapparentinconsistentwiththoseappearedonthecollectionapplication Attention Theremittingbankisnotresponsibleforcheckingcontentofdocuments Forthepurposeofprovidinghighqualityservicestothecustomer remittingbankwilltakethereasonablecaretomakesimplecheckingofthepresenteddocuments Createthecollectioninstruction collectionorder 3responsibilityandobligationofcollectingbankanddrawee 4 5PointsforAttentionunderCollection 1TransportDocumentsGoodsshouldnotbedelivereddirectlytotheaddressofabankorconsignedtoortotheorderofabankwithoutprioragreementonthepartofthatbank Inordertotransfertherealrightfollowingthedocuments released theconsigneemustbewrittenas Toorder or Toorderofshipper andthecorrectsampleisgivenbelow BillofladingShipperTheExportingCompany TianjinConsigneeToorderNotifypartyTheImportingCompany25QueenStreet HongKong 2InterestIfthecollectioninstructionspecifiesthatinterestistobecollectedandthedraweerefusestopaysuchinterest thepresentingbankmaydeliverthedocument s againstpaymentoracceptanceoronothertermsandconditionsastherealfactswithoutcollectingsuchinterest Wheresuchinterestistobecollected thecollectioninstructionmustspecifytherateofinterest interestperiodandbasisofcalculation Wherethecollectioninstructionexpresslystatesthatinterestmaynotbewaivedandthedraweerefusestopaysuchinterest thepresentingbankwillnotdeliverdocumentsandwillnotberesponsibleforanyconsequencesarisingoutofanydelayinthedeliveryofdocument s Theinterestinstructionsinthecollectioninstructionsmustbemarkedinthefollowingsquares Pleasecollectinterestfordelayinpaymentcalculatedfromthematuritytothedateofactualpaymentattherateof p a onthebasisof360daysayearfromthedrawee Waive donotwaive interestifrefusedbythedrawee 3ChargesandExpensesIfthecollectioninstructionspecifiesthatcollectionchargesand orexpensesaretobepaidbydraweeandthedraweerefusestopaythem thepresentingbankmaydeliverthedocument s againstpaymentoracceptanceoronothertermsandconditionsastherealfactswithoutcollectingchargesand orexpenses Whenevercollectionchargesand orexpensesaresowaived theywillbepaidbyprincipalandmaybedeductedformtheproceeds Wherethecollectioninstructionexpresslystatesthatchargesand orexpensesmaynotbewaivedandthedraweerefusestopaysuchchargesand orexpenses thepresentingbankwillnotdeliverdocumentsandwillnotberesponsibleforanyconsequencescausedbythedelayinthedeliveryofthedocument s Whenpaymentofcollectionchargesand orexpenseshasbeenrefused thepresentingbankmustinformtheremittingbankbytelecommunicationorotherexpeditiousmeanswithoutdelay Thechargesand orexpensesinstructionsinthecollectioninstructionmustbemarkedinthefollowingsquares Collectioncharges expensesoutsideChinaareforaccountofthedrawee Waive donotwaive chargesifrefusedbythedrawee Collectionchargesmaynotbewaivedandthedraweerefusedtopaysuchcharges thepresentingbankwillnotdeliverdocuments 4ProtestThecollectioninstructionshouldgivespecificinstructionsregardingprotest intheeventofnon paymentornon acceptance Intheabsenceofsuchspecificinstructions thebankshavenoobligationtohavethedocument s protestedfornon paymentornon acceptance Theprotestinstructionsinthecollectioninstructionsmustbemarkedinthefollowingsquares Donotprotestincaseofdishonor Protestfor Non acceptance Non payment WewillgiveinstructiontoyouuponreceiptofSWIFT airmailadviceofNon acceptance Non acceptancewithreasons 5generalnotesandcautionsforhandlingcollectionbusiness 4 6InternationalcustomsandpracticeforCollection URC522 1FormingprocessofURC522In1958 theinternationalchamberofcommercedrafteduniformrulesforcollectionofcommercialpaper ICCPublicationNo 192 ithaslaidasolidfoundationtotheform structure procedure principleandunifiedtermsanddefinitionofcollectionbusiness In1967 theICCpublisheditsNo 254publicationswhichhasannouncedthisrules thisregulationhasthenbeenadaptedandobeyedinternationallywhendealingwithcollectionbusiness In1978and1993revisedtwcie In1996 putintoforce 2maincontentsofURC522UniformRulesforCollection ICCPublicationNo 522 consistsof6parts 26articles Itincludesgeneralprovisionanddefinition formandstructureofcollection formofpresentation liabilitiesandresponsibilities interestchargesandexpenses andfinally otherprovisions CaseStudy D PchangedintoD A OnApril9 2014 aremittingbankacceptedanoutwardcollectionbusinessodD PatsightwithamountofUS100 00 Floowingtheexporter sinstruction theremittingbankmailedthefullsetofdocumentstogetherwithacollectioninstructiontoacollectingbankintheU S Aweeklater theprincipalclaimedthattheimporterrequiredtheremittingbanktochange D PatsightintoD Aat60daysaftersight Thepeincipalignoredtheremittingbank swarningaboutthehighriskofD Aandinsistedonthechange sotheremittingbanksentamodificationinstruction However thecollectingbankneversentthenoticeofacceptance OnAugust2 theprincipalaskedtheremittingbanktoinstructthecollectingbanktosendbackthedocuments OnAugust19 theremiitingbankreceivedthereturneddocumentsandfoundoneofthethreeeoriginalbillsofladingwasmissing ThroughanorganizationinU S theprincipallearnedthatthegoodshadbeenpickedupbyimporter Theremittingbankrequiredthatthecollectingbankeithersendbackthedocumentinfullormakepaymentbyacceptance Butthecollectingbankpaidnoattentiontoit Tips LearnUCR522 Article11 a b c ABearsmoreriskthanBObtaintransportdocumentsTakedeliveryofgoodsMakepaymentMaturitydateAssumeresponsibilityCommercialcredit WithgoodreputationMadeouttoorderandblankendorsed 国际结算 第四章托收 本章内容 托收的定义与特点托收业务的当事人及其权利 义务与责任托收业务的程序托收种类托收业务的注意事项托收结算方式的国际惯例 URC522 第一节托收的定义与特点 一 托收的定义 1 托收 就是委托收款的简称 意指委托人 债权人 向银行 托收行 提交凭以收取款项的金额单据 FinancialDocuments 或商业单据 CommercialDocuments 或两者兼有 要求托收行通过其联行或代理行向付款人 债务人 请求付款的一种结算方式 2 国际商会制定的 托收统一规则522 UniformRulesforCollection URC522 对托收作了如下定义 银行根据所收到的指示 处理金融单据或商业单据以便取得付款和 或承兑 或凭付款和 或承兑交出商业单据 或凭其他条款或条件交出单据 注 金融单据意指汇票 本票 支票或其它用于获得货币付款的似票据 商业单据意指发票 运输单据 物权单据或其他相似单据 或不是金融单据的任何其他单据 二 托收方式的特点 三 托收与其他结算方式的比较1 预付账款 赊销与托收 预付账款 赊销 托收使进出口双方的权利 义务 利益和责任都得到了平衡 2 出口托收与跟单托收 3 跟单信用证与跟单托收相同点 卖方需要准备并提交相关单据给银行 不同点 跟单托收中涉及的汇票不是出具给银行 要求银行支付货款 而是出具给进口商 要求其履行付款责任 跟单托收中卖方银行在卖方提交单据时并不承担付款责任 只是作为卖方的托收行或寄单行出现 而在信用证项下 当单证相符时 被指定银行将履行付款责任 或承兑 议付单据 第二节托收业务的当事人及其权利 义务与责任 接受托收行的委托 向债务人收款的银行 一般都是托收行的国外分支机构或代理行 它是进口方银行 当事人的责任与义务 注意 除以上4个当事人外 国际商会的 托收统一规则522 还增加了提示行 PresentingBank 作为托收结算方式的当事人之一 提示行是向付款人做出提示的代收行 代收行可以委托与付款人有往来账户关系的银行作为提示行 也可以自己兼任提示行 委托人还可以指定在付款地的代理人作为 需要时的代理人 Customer sRepresentativeinCaseofNeed 以便在托收业务中发生拒付时 办理货物存仓 保险 转售 运回等事宜 委托人则必须在托收申请书上写明此代理人的权限 第三节托收业务的程序 委托人 代收行 托收行 付款人 提示行 1 申请 2 委托 5 划账 6 结汇 3 提示 4 付款 货物 进口地银行 出口地银行 出口商 进口商 第四节托收种类 一 光票托收 CleanCollection 根据 托收统一规则 规定 光票托收是指金融单据不附带商业单据的托收 即提交金融单据 委托银行代为收款 有的光票托收也附有单据 但并不是整套货运单据 只是发票 垫款清单等 二 跟单托收 DocumentaryCollection 跟单托收是指金融单据附有商业单据或不附有金融单据的商业单据的托收 跟单托收如以汇票作为收款凭证 即使用跟单汇票 1 付款交单 DocumentsagainstPayment D P 付款交单是指出口商的交单以进口商的付款为条件 即出口商发货后 取得货运单据 委托银行办理托收 并指示银行只有在进口商付清货款以后 才能把商业单据交给进口商 即期付款交单 D Patsight 是指出口商发货后开具即期汇票 连同商业单据 通过托收行寄到进口地的代收行 代收行向进口商提示付款 进口商见票后立即付款 进口商付清款项后从银行取得商业单据 远期付款交单 D Pat daysaftersight 是指出口商发货后 开具远期汇票 连同商业单据 通过银行向进口商提示 进口商审核无误后即在汇票上进行承兑 于汇票到期日付清货款后再领取商业单据 即期付款交单 D Patsight 委托人 代收行 托收行 付款人 8 结汇 7 划账 3 核对交单 2 发货 开票 4 提示付款 5 付款 1 双方约定即期付款交单 出口商 进口商 6 放单 远期付款交单 D Pat daysaftersight 委托人 代收行 托收行 付款人 出口商 8 结汇 7 划账 3 核对交单 2 发货 开票 4 提示付款 要求承兑 5 承兑 1 双方约定远期付款交单 6 付款交单 进口商 2 承兑交单 DocumentsagainstAcceptance D A 承兑交单是指出口商的交单以进口商在汇票上承兑为条件 即出口商在装运货物后开具远期汇票 连同商业单据 通过银行向进口商提示 进口商承兑汇票后 代收行即将商业单据交给进口商 在汇票到期时 进口商再履行付款义务 承兑交单方式只使用于远期汇票的托收 委托人 代收行 托收行 付款人 出口商 8 结汇 7 划账 3 核对交单 2 发货 开票 4 提示付款 要求承兑 5 承兑放单 1 双方约定承兑交单 6 付款 进口商 付款交单与承兑交单 三 直接托收直接托收是指 卖方 委托人从其银行即托收行那里获得托收指示的空白格式 由其自己填写 连同托收单据直接寄给买方银行 即代收行 请其代收货款 并将已经填妥的托收格式副本送给托收行 请托收行将其视同为该行自身所办理业务的一种托收方式 委托人 代收行 托收行 付款人 7 结汇 6 划账 2 托收指示 4 提示付款或承兑 5 付款放单 1 双方约定托收结算 3 寄填好的托收指示和货运单据 第五节托收业务的注意事项 一 运输单据在托收业务项下 委托人交来的运输单据多是海运提单 未经银行事先同意 货物不得直接托运至银行或银行指定之人 换言之 提单不能做成代收行抬头 提单的收货人应做成Toorder或Toorderofshipp