第五章_信用证概述

1 第五章第五章 信用证概述信用证概述 第一节第一节 信用证的定义和特点信用证的定义和特点 一 信用证的定义一 信用证的定义 根据 Uniform Customs and Practice for Documentary Credits 1993 Revision Publication No 500 UCP 500 信用证的定义为 Article 2 Meaning of Credit The expression Documentary Credit s and Standby Letter s of Credit mean any arrangement however named or described whereby a bank the issuing bank acting at the request and on the instructions of a customer the Applicant or on its own behalf i is to make a payment to or to the order of a third party the Beneficiary or is to accept and pay bills of exchange drawn by the Beneficiary or ii authorizes another bank to effect such payment or to accept and pay such bills of exchange or iii authorizes another bank to negotiate against stipulated document s provided that the terms and conditions of the Credit are complied with For the purposes of these Articles branches of a bank in different countries are considered another bank ICC Publication No 415 In simple terms a letter of credit is a conditional bank written undertaking of payment Conditional the beneficiary present documents which were complied with the terms and conditions of the credit within a prescribed time limit 信用证 Letter of Credit L C 是银行 开证行 应开证申请人 进口商 的要求 向第三者 受益人 出口商 开立的承诺在一定期限内 凭规定的单据支付一定金额的书面文件 信用证的实质 信用证的实质 银行作出的有条件付款承诺 条件 条件 受益人在规定期限内 提交符合信用证条款的规定单据 对定义应把握三点 对定义应把握三点 1 银行承担第一性付款责任 2 银行的付款方式有三种 1 直接付款 或承兑及付款 2 指定另一家银 行付款 或承兑及付款 3 授权另一家银行议付 3 银行的付款是有条件的 二 信用证的特点二 信用证的特点 1 信用证是一种银行信用 开证行负第一性付款责任 2 信用证是一种自足文件 不依附于贸易合同而存在 3 信用证业务是一种纯粹的单据业务 它处理的对象是单据 UCP500 Article 3 Credits v Contacts a Credits by their nature are separate transactions from the sales or other contract s on which they may be based and banks are in no way concerned with or bound by such contract s 2 even if any reference whatsoever to such contract s is included in the Credit Consequently the undertaking of a bank to pay accept and pay Draft s or negotiate and or to fulfill any other obligation under the Credit is not subject to claims or defenses by the Applicant resulting from his relationships with the Issuing Bank or the Beneficiary b A Beneficiary can in no case avail himself of the contractual relationships existing between the banks or between the Applicant and the Issuing Bank Article 4 Documents v Goods Services Performances In Credit operations all parties concerned deal with documents and not with goods services and or other performances to which the documents may relates 第二节 信用证的当事人及其义务 1 Applicant 申请人 进口商 责任与义务 责任与义务 1 根据合同申请开立信用证 根据合同申请开立信用证 2 交付开证押金 交付开证押金 3 及时付款赎单 及时付款赎单 4 承担第二性付款责任 在开证行破产或无力支付时 开证申请人有义务向受益人付 承担第二性付款责任 在开证行破产或无力支付时 开证申请人有义务向受益人付 款 款 权利 1 取得与信用证相符的单据 如果开证行通知的单据不符合信用证的规定 进口商 有权拒付或不赎单 2 得到合同规定的货物 如果货物与合同不符 他有权通过多种渠道要求出口商予 以赔偿 2 Issuing Bank 开证行 进口商的银行 责任与义务 责任与义务 1 按申请人的指示开立信用证 按申请人的指示开立信用证 2 承担第一性付款责任 承担第一性付款责任 权利 1 收取开证押金或取得质押 以降低开证风险 2 审单及拒付 3 控制单据及货物 控制单据及货物 3 Beneficiary 受益人 出口商 责任与义务 责任与义务 1 按合同发货并提交相符单据 即必须做到 按合同发货并提交相符单据 即必须做到 货约 单货 单证 单单货约 单货 单证 单单 一致 一致 2 应接受议付行的追索 如果议付行议付单据后向开证行索偿未能成功 他有权向受 应接受议付行的追索 如果议付行议付单据后向开证行索偿未能成功 他有权向受 益人追索 益人追索 3 赔偿进口商的损失 如果进口商发现货物与合同规定不符 则有权要求出口商予以 赔偿进口商的损失 如果进口商发现货物与合同规定不符 则有权要求出口商予以 赔偿 赔偿 权利 权利 1 决定是否接受及要求修改信用证 决定是否接受及要求修改信用证 2 向开证行及进口商收取货款 向开证行及进口商收取货款 4 Advising Bank 通知行 出口商所在地的银行 开证行的代理行 责任与义务 责任与义务 1 合理谨慎地核对信用证的真实性 核对密押无误 合理谨慎地核对信用证的真实性 核对密押无误 3 2 及时澄清疑点 道义责任 重要的非价格竞争手段 及时澄清疑点 道义责任 重要的非价格竞争手段 3 缮制通知书 及时通知 缮制通知书 及时通知 5 Confirming Bank 保兑行 接受开证行授权 对信用证进行保兑 使自己承担与开证接受开证行授权 对信用证进行保兑 使自己承担与开证 行相同的责任的银行 行相同的责任的银行 责任与义务 责任与义务 若受益人将单据提交保兑行 只要单证相符 保兑行就应付款 承兑或议付 对受益若受益人将单据提交保兑行 只要单证相符 保兑行就应付款 承兑或议付 对受益 人付款后 可向开证行索偿 人付款后 可向开证行索偿 权利 权利 1 决定是否对信用证保兑 决定是否对信用证保兑 2 决定是否同意修改信用证及对信用证的修改部分是否加保 决定是否同意修改信用证及对信用证的修改部分是否加保 3 赔付后有权向开证行索偿 赔付后有权向开证行索偿 6 Nominated Banks 指定行 1 Paying Bank 付款行 即期 付款行 即期 延期付款信用证下 开证行的代理付款人 延期付款信用证下 开证行的代理付款人 审单无误后 应对受益人付款 审单无误后 应对受益人付款 2 Accepting Bank 承兑行 承兑信用证下 开证行指定的跟单信用证汇票的承兑 承兑行 承兑信用证下 开证行指定的跟单信用证汇票的承兑 人 人 审单无误后 即应承兑汇票 到期对受益人付款 审单无误后 即应承兑汇票 到期对受益人付款 3 Negotiating Bank 议付行 议付信用证下 购进汇票及所附单据并支付对价的 议付行 议付信用证下 购进汇票及所附单据并支付对价的 银行 银行 审单无误后 即可对汇票审单无误后 即可对汇票 单据款项扣减利息 将净款立即支付给受益人 单据款项扣减利息 将净款立即支付给受益人 7 Reimbursement 偿付行 信用证中指定的对议付行或付款行进行偿付信用证中指定的对议付行或付款行进行偿付 清偿垫款清偿垫款 的银行 一般情况下 当开证的银行 一般情况下 当开证 行与议付行或付款行之间无账户关系 特别是信用证采用第三国货币结算时 为了便利结行与议付行或付款行之间无账户关系 特别是信用证采用第三国货币结算时 为了便利结 算 开证行委托另一家有账户关系的银行代向议付行或付款行偿付 被委托的银行就是偿算 开证行委托另一家有账户关系的银行代向议付行或付款行偿付 被委托的银行就是偿 付行 偿付行付款后应向开证行索偿 付行 偿付行付款后应向开证行索偿 第三节 信用证的基本业务流程 合同 托运 提货 即 交 通 交 付 申 期 款 请 付 赎 开 款 单 知 单 单 证 开证 寄单索偿 偿付 Beneficiary Issuing Bank Advising Bank Paying Bank Applicant Carrier 4 即期付款信用证的业务流程即期付款信用证的业务流程 第四节 信用证的主要内容 下面根据国际商会第下面根据国际商会第 516 号出版物所列的标准跟单信用证格式来说明 号出版物所列的标准跟单信用证格式来说明 1 信用证类型信用证类型 本表是为开立不可撤消信用证而设计的 2 信用证号码信用证号码 开证行的信用证编号 3 开证地点和日期开证地点和日期 开证地点指开证行所在地 4 有效日期和地点有效日期和地点 有效地点应与指定行所在地一致 开证日期是指信开证的邮寄日期 5 申请人 申请人 6 受益人 受益人 7 通知行 通知行 参考编号供通知行使用 8 金额 金额 应同时用大 小写表示 金额前若有 about approximately circa 等词 允许有 10 的增减 应使用国际标准货币代码 如 USD GBP JPY 9 信用证的可使用性 信用证的可使用性 a 填写指定行名称和地点 如为自有议付信用证 填 any bank at city or in country b 使用方式 即期付款 延期付款 承兑汇票 或议付 c 受益人的汇票 如有汇票 标上 x 在 drawn on 后面填上汇票付款人的 名称 即期付款或议付时 汇票可有可无 10 分批装运 允许或不允许 分批装运 允许或不允许 11 转运 允许或不允许 转运 允许或不允许 12 买方投保 买方投保 仅在信用证不要求受益人 出口方 提交保险单据时标上 x 13 UCP500 第四十六条所解释的装运第四十六条所解释的装运 避免用国家缩写 避免用过于笼统的用语 如 Main Ports West European Ports Middle East Ports 填写装运国家好于填写特定装运港口 如货物从内陆发运 则起始点不应填港 口 不要规定货物到达日期 14 货物描述 货物描述 货物描述应简洁通俗 若有 about approximately circa 等词 货物数量可有 10 的 增减 重量 长度 容积可有 5 的增减 15 20 规定的单据 规定的单据 单据的填写顺序是 商业发票 运输单据 保险单据 其他单据 如产地证明书 包 装单 重量单等 要准确说明单据名称 是正本还是副本 21 交单期限 交单期限 22 通知指示 仅用于 通知指示 仅用于 致通知行的通知书致通知行的通知书 23 银行至银行的指示 仅用于 银行至银行的指示 仅用于 致通知行的通知书致通知行的通知书 借记我方在你方的帐户 我方贷记你方的帐户 向第三方银行索偿 24 页数 页数 5 必须注明 25 签字 签字 必须签字 GUIDANCE NOTES AND STANDARD FORMS FOR BANKS Noted Irrevocable Documentary Credit Form Advice for the Beneficiary Name of Issuing Bank Irrevocable Documentary Credit 1 Place and Date of Issue 3 Expiry Date and Place for Presentation of Documents Expiry Date 4 Place for Presentation Applicant 5 Beneficiary 6 Advising Bank 7 Amount 8 Partial shipments allowed not allowed 10 Transhipment allowed not allowed 11 Insurance covered by buyers 12 Shipment as defined in UCP 500 Article 46 From For transportation to 13 Not later than Credit available with Nominated Bank 9 by payment at sight by deferred payment at by acceptance of drafts at by negotiation Against the documents detailed herein and Beneficiary s draft drawn on 14 20 Number 2 CopyCCCCop 6 Documents to be presented within days after the date of shipment but within the validity of the Credit 21 We hereby issue the Irrevocable Documentary Credit in your favor It is subject to the Uniform Customs and Practice for Documentary Credits 1993 Revision International Chamber of Commerce Paris France Publication No 500 and engages us in accordance with the terms thereof The number and the date of the Credit and the name of our bank must be quoted on all drafts required If the Credit is available by negotiation each presentation must be noted on the reverse side of this advice by the bank where the Credit is available 24 25 This document consists of signed page s Name and signature of the Issuing Bank Advice for the Advising Bank Documents to be presented within days after the date of shipment but within the validity of the Credit We have issued the Irrevocable Documentary Credit as detailed above It is subject to the Uniform Customs and Practice for Documentary Credits 1993 Revision International Chamber of Commerce Paris France Publication No 500 We request you to advise the Beneficiary without your confirmation adding your confirmation adding your confirmation if requested by Beneficiary 22 Bank to Bank Instructions 23 This document consists of signed page s Name and signature of the Issuing Bank 7 GUIDANCE NOTES AND STANDARD FORMS FOR BANKS Noted Irrevocable Documentary Credit Form Advice for the Beneficiary Name of Issuing Bank THE BANK OF TOKYO P O BOX 191 NIHONBASHI TOKYO 103 8684 JAPAN Irrevocable Documentary Credit Place and Date of Issue TOKYO July 31 2002 Expiry Date and Place for Presentation of Documents Expiry Date OCTOBER 30 2002 Place for Presentation THE BANK OF CHINA ZHEJIANG PROV BR Applicant MERCROS CORPORATION TOKYO JAPANBeneficiary HANGZHOU WHITE SWARN FEATHER FACTORYAdvising Bank THE BANK OF CHINA ZHEJIANG PROV BR Amount USD 148 800 00 US DOLLARS ONE HUNDRED FORTY EIGHT THOUSAND EIGHT HUNDRED 00 100 Partial shipments allowed not allowed Transhipment allowed not allowed Insurance covered by buyers Credit available with Nominated Bank by payment at sight by deferred payment at by acceptance of drafts at by negotiation Against the documents detailed herein and Beneficiary s draft drawn on THE BANK OF TOKYO Number S 021 3450123 CopyCCCCop 8 Shipment as defined in UCP 500 Article 46 From CHINA PORT For transportation to TOKYO Not later than OCTOBER 15 2002 SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 2 COPIES FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND BLANK ENDORSED MARKED FREIGHT PREPAID NOTIFY APPLICANT PACKING LIST IN 3 TO BE CONTINUED SEE ADDITIONAL CONDITION 4 800 KGS WASHED WHITE GOOSE DOWN NET 92 PERCENT AT USD 31 00 KG ASPER CONTRACT NO HN 020806 AND NO HN 020807 CIF TOKYO QUANTITY 5 PCT MORE OR LESS ALLOWED Documents to be presented within 15 days after the date of shipment but within the validity of the Credit We hereby issue the Irrevocable Documentary Credit in your favor It is subject to the Uniform Customs and Practice for Documentary Credits 1993 Revision International Chamber of Commerce Paris France Publication No 500 and engages us in accordance with the terms thereof The number and the date of the Credit and the name of our bank must be quoted on all drafts required If the Credit is available by negotiation each presentation must be noted on the reverse side of this advice by the bank where the Credit is available This document consist of 1 signed page s THE BANK OF TOKYO Name and signature of the Issuing Bank 第五节