信用证中英文示例.doc

信用证中文示例 开证行：银行，福州，中国通知行：银行，伦敦，英国开证日：20年1月1日兹开立第001号不可撤销的信用证受益人：伦敦有限公司开证申请人：中国进出口公司最高金额：USD50 000(伍万美元，允许短交金额以5%为限)。本信用证凭受益人开具以我行为付款人按发票金额100%计算的即期汇票付款，该汇票一式两份，并须附有下列单据：全套清洁“货已装船”、“运费预付”，空白抬头、空白背书的海运提单，并须注明：“通知目的港中国对外贸易运输公司”。发票一式五份，注明合同号码和信用证号码，20公吨(允许短交以5%为限)，每公吨净重为1 000公斤的化学制品，纯度90-99%，净重每公斤价格2.50美元CIF福州，包装费在内。重量单一式四份，载明每箱毛重和净重。制造商出具的品质证明书四份。保险单一式两份，按发票CIF价加10%投保伦敦协会货物(A)海运货物险。产地证：英国。装箱单，载明货物用适宜海运的新铁桶装。自英国口岸运往福州，不得分批装运，允许转船，但须交联运提单。装运日期不得晚于20年2月14日。本证在伦敦议付有效期至20年2月28日止。所有根据本证开具的汇票须注明“根据中国银行福州分行第001号信用证出具”。所有根据本证议付的汇票金额必须在本证背面批注。单据处理办法：本证条件之一是，所有单据应分两次连续以航邮寄交本行。第一次邮寄包括所有各项单据，但如某项单据不只一份者，则留下一份由第二次邮寄。特别指示：本行向根据本证并按照本证内条款开出汇票的出票人、背书人和合法持有人保证，在单据提交本行时，本行即兑付该汇票。本证以国际商会跟单信用证统一惯例(1993年修订本)条款为准。 (2)信用证英文示例 From: Bank of Fuzhou, ChinaTo: Bank of London, UKDate:Fab.1,20We open an Irrevocable Credit No.001 in favour of: Company, Limited, London for account of: China I/E Corporation, to the extent of: USD50 000(US dollar Fifty Thousand, 5% less is allowed).This Credit is available by beneficiarys drafts, drawn on us, in duplicate, at sight, for 100% of the invoice value, and accompanied by the following documents:-Full set of clean “on Board”,“ freight prepaid” Ocean Bill of lading, made out to order and blank endorsed, marked“notify China National Foreign Trade Transportation Corporation, at the port of destination.”-Invoice in quintuplicate（一式五份）, Contract No.& CreditNo.,20 metric tons(5% less is allowed) of 1 000kilso net each of chemicals, purity 90-99%,USD2.50 per kilo net CIF Shanghai including packing charges.-Weight Memo indicating gross and net weight of each package in quadruplicate（一式四份）.-Certificate of Quality in four copies issued by the manufactures.-Insurance Policy一(or Certificate)in duplicate covering Marine ICC(A)for full CIF invoice value plus 10%.-Certificate of Origin: United Kingdom.-Packing List: Packed in seaworthy new steel drums.Shipment from UK port to Fuzhou. Partial shipment is not allowed. Transshipment is allowed, through B/L required. Shipment to be made on or before February 15,20.This Credit is valid in London on or before February 30, 20,for negotiation and all drafts drawn hereunder must be marked“drawn under Bank ofFuzhou China ,Credit No.001 ”.Amount of drafts negotiated under this credit must be endorsed on the back hereof.Disposal of Documents: It is a condition of this credit that the documents should be forwarded to us by two consecutive airmails, the firs mail consisting of all documents except one of each items, if more than one, to be sent by second mail.Special Conditions:We hereby engage with the drawers, endorsers and bona fide holders of bills drawn and presented in accordance with the term of this credit that the bills shall be duly honored on presentation.This credit is subject to ICC Uniform Customs and Practice for Documentary Credits(1993revision).看懂信用证以及审核信用证的一些技巧 第一步 看证：“编号看证”法，先看编号归大类，再看“+”或“-”分小类，免得混淆遗漏用不了几次就熟悉信用证了。有些条款内容很长，中间还分好几部分，但只要是在一个编号下，都同属一个性质内容。 常见条款编号在网上很好查的，Google中输入“信用证常见项目表示方式” 第二步就是要审核了，最基本的衡量标准有三个：知名大银行开立、单证要求合理可行、无“软条款”。一、知名大银行开立：花旗银行(Citibank)、巴黎国民银行（Banque Nationale de Paris）、大通曼哈顿银行（Chase Manhattan Bank）、德意志银行（Deutsche Bank）、汇丰银行（Hongkong and Shanghai Banking Corp）等等。杂牌小银行的信用证，条件是“经保兑（confirmed）”。银行做保兑是要收费的（各银行视情形不同保兑费数额不等，以总金额0.2%为常见，具体数额可事先征询咱们的银行）查证银行信誉技巧：比如根据开证行所在国家地区，去查阅中国驻该国的大使馆官方网站（经济商务参赞处网页，或当地经济概况栏目） 比如中国驻泰国大使馆商务参赞处网站对于泰国商业银行的介绍： /aarticle/jmjg/zwjrjg/200305/20030500091780.html 二、单证要求合理可行两个原则：审核的时候注意分析条款可能的隐患和对实际操作的影响；有隐患的条款，尽量让外商修改。期限的审核：最后船期、交单期和有效期软条款审核（一）44C最后装船期外贸的海运提单上，例行有一个用“SHIPPED ON BOARD DATE”标注的日期，可以是提单固定的栏目，也可以是盖蓝色章。个别提单没有这个标注的，银行就提单发出日期（issued date）为准。这个日期代表货物已装船付运。所以，从货物备妥到“SHIPPED ON BOARD”，正常情况下预留7天较为稳妥。（二）48交单期交单期规定了我们必须在提单“SHIPPED ON BOARD”日期后几天内把全套单证交付银行。UCP600中，对交单期的最长期限为21天。一般欧洲的客户允许15至20天，但日、韩、澳洲、东南亚地区客户则喜欢把交单期卡得很紧。除提单外，其它的单证如发票/装箱单/产地证等，都可以在货物付运前完成，没有多大问题。只有提单只能在“SHIPPED ON BOARD”后取得。习惯上交单期应不少于12天为适宜。【案例1】信用证规定，所有单据在船期后7天内交付银行。 实际操作中，船期为6月15日，逢周五。货代周六、日不办公，18日周一开始校对提单，确认费用。19日货代快递出运杂费发票，业务员20日收到并转交会计办理转账。21日货代收到运杂费，出具正本提单快递出来，原定22日业务员可收到，但快递公司迟误。因22日逢周五，如果不能交付银行，只能下周一24日交单，逾期2天，重大不符点。最后业务员打爆快递公司的电话，才终于拿到提单，赶在下午4点交到银行，险情过关。（三）31D有效期/到期地31D是信用证的“大限”。正常情况下，就是最后装船期加上交单期。例如信用证规定，最后装船期为6月15日，交单期7天，则有效期相应即为6月22日。但也有自相矛盾的情况。比如最后船期为6月15日，交单期7天，有效期却同样是6月15日。这种船期就是效期的情况称之为“双到期”。“双到期”使信用证字面上的最后装船期形同虚设，实际操作就应把最后船期自己估算提前那么十几天。 有效期的到期地也应注意。如果是国外到期，就意味着要把单证从中国快递到外国所需时日。国际快递目前需1天至1周不等，取决于快递公司，且不确定因素多，预留7天较为稳妥。碰到不得已“倒签提单”，还要注意是否赶得上有效期。比如案例中信用证船期6月15日，实际船期为6月20日，也就是6月20日以后才能办理提单。此时就算能倒签至15日，也很难赶在22日大限前拿到提单交付银行。 总结以上经验，审核信用证时，预计赶活会比较紧张的，稳妥计算三个期限。货物备妥后至少预留7天作为最后装船期，交单期尽量不少于12天，注意有效期和到期地。如果时间上赶不及，最好请外商及时修改。警惕“双到期”和“国外到期”。 （四）识别“软条款”识别信用证“软条款”有两个诀窍：一是确保客户没有付款取得单证之前（行话叫赎单）无法提货。“提单径交买方”之类的显然就是软条款了；二是确保“制单不求人”，确切地说是“不求客户”，也就是信用证中不要规定由买方签署出具什么单证，所有的单证，都有咱们出口商自己缮制，或由官方机构，或货运公司出具。凡是违反这一点的，均可视为软条款，比如“买方检验报告”、“买方装运通知”等等。 例如：信用证中规定“货物发运前须经买方检验并出具检验报告”。例如：信用证中规定“货物发运前须经买方检验并出具检验报告”。练习：1.“船期航线由开证申请人（即买方）通知，随附买方航线确认”。2.“正本提单之一直接寄交申请人（即买方）”。（日本韩国东南亚这些国家，过期提单的出现）面临钱货两空的危险-特别是开证行与客户勾结的情形下。（如果是你怎么做） 案 例华信公司与加拿大JBS公司经过几个回合的交易磋商，就各项交易条件达成共识，概括如下：成交价格条件：CIFC5% TORONTO（多伦多）包装条件：纸箱包装。交货装运条件：货物用集装箱自中国经海运至加拿大多伦多港，装运期为1998年4月。保险条件：由卖方按CIF成交金额的110%投保中国人民保险公司海运货物水渍险、碰损破碎险和战争险。（WPA AND CLASH & BREAKAGE & WAR RISKS）付款条件：不可撤销即期信用证付款。第二步：根据前交易条件，制定出合同（已知条件）陶瓷餐茶具SALES CONFIFMATIONS/C NO.:SHHX98027 DATE:03-APR-98The Seller:huaxin TRADING CO.,LTD.THE BUYER:JAMSBROWN &SONSADDRESS:14TH FLOOR KINGSTAR MANSION,676 JINLIN RD.,SHANGHAICHINA ADDRESS:#304-301 JALANSTREET, TORONTO,CANADA ART.NO.CommidityUnitQuantityUnit Price(US$)Amount(US$)HX1115HX2012HX4405HX4510CHINESE CERAMIC DINNERWARE35PCS DINNERWEAR&Tea SET20PCS DINNERWARE SET47PCS DINNERWARE SET95PCS DINNERWARE SETSETSETSETSET54280044325423.5020.4023.2030.10CIFC5 TORONTO12737.0016320.0010277.607645.4046980.00TOTAL CONTRACT VALUE:SAY US DOLLARS FORTY SIX THOUSAND NINE HUNDRED AND EIGHTY ONLY.PACKING:HX2012 IN CARTONS OF SETS EACH AND HX1115,HX4405 AND HX4510 TO BE PACHED IN CARTONS OF 1 SET EACH ONLY.TOTAL:1639 CARTONSPORT OF LOADING & DESTINATION:FROM:SHANGHAI TO:TORONTOTIME OF SHIPMENT:TO BE EFFECTED BEFORE THE END OF APRIL 1998 WITH PARTIAL SHIPMENT ALLOWEDTERMS OF PAYMENT:THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER BEFORE APRIL 10,1998 VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.INSURANCE:THE SELLER SHALL COVER INSURANCE AGAINSTT WPA AND CLASH & BREAKAGE & WAR RISKS FOR 110% OF THE TOTAL INVOICE VALUE AS PER THE RELEVANT OCEAN MARINE CARGO（海洋运输货物保险）as per I.C.C. DATED 1/1/1981.Confirmed by:THE SELLERTHE BUYERHUAXIN TRADING CO.,LTDMANAGER赵建国(signature)(signature)REMARKS:1. The buyer shall have the covering letter of credit reach the seller 30days before shipment. 2. For transactions concluded on C.I.F.basis,it is understood that the insurance amount will be for 110% of the invoice value against the all risks specified in the Sales Confirmation .If additional insurance amount or coverage required .the Buyer must have the consent of the Seller before Shipment and the additional premium is to borne by the Buyer.3. Special condition:(These shall prevail over all printed terms in case of any conflict.)第三步：根据前两步已知条件，开证银行开出信用证。1998年4月8日，华信公司收到JBS公司通过加拿大皇家银行开来的编号为98/0501-FTC的信用证信开本，在装运货物之前，华信公司需要对国外来证进行仔细的审核，指出信用证存在的问题，以便联系进口商要求修改。THE ROYAL BANK OF CANADABRITISH COLUMBIA INTERNATIONAL CENTRE1055 WEST GEORGIA STREET.VANCOUNER,B.C.V6E 3P3CANADACONFIRMATION OF TELEX/CABLE PRE-ADVISEDDATE:APR 8,1998TELEX NO.4720688 CAPLACE:VANCOUVERIRREVOCABLE DOCUMENTARY CREDITCREDIT NUMBER:98/0501-FTCADVISING BANKS REF.NO.ADVISING BANK:SHANGHAI A J FINANCE CORPORATION59 HONGKONG ROADSHANGHAI 200002,CHINAAPPLICANT:JAMES BROWN & SONS#304-310 JALAN STREET,TORONTO,CANADA BENEFICARY:HUAXIN TRADING CO.,LTD.14TH FLOOR KINGSTAR MANSION,676 JINLIN RD.,SHANGHAI CHINAAMOUNT:USD46,980.00(US DOLLARS FORYT SIX THOUSAND NINE HUNDRED AND EIGHTEEN ONLY) EXPIRY DATE:MAY 15,1998FOR NEGOTIATION IN APPLICANTS COUNTRY GENTLEMEN:WE HEREBY OPEN OUR IRREVOCABLE LETTER OF CREDIT IN YOUR FAVOR WHICH IS ANAILABLE BY YOUR DRAFTS AT SIGHT FOR FULL INVOICE VALUE ON US ACCOMPANIED BY THE FOLLOWING DOCUMNETS: SIGNED COMMERCIAL INVOICE AND 3 COPIES PACKING LIST AND 3 COPIES SHOWING THE INDIVIDUAL WEIGHT AND MEASUREMENT OF EACH ITEM. FULL SET CLEAN ON BOARD OCEAN BILLS OF LADING SHOWING FREIGHT PREPAID CONSIGNED TO ORDER OF THE ROYAL BANK OF CANADA INDICATING THE ACTUAL DATE OF THE GOODS ON BOARD AND NOTIFY THE APPLICANT WITH FULL ADDRESS AND PHONE NO.77009910 INSURANCE POLICY OR CERTIFICATE FOR 130 PERCENT OF INVOICE VALUE COVERING:INSTITUTE CARGO CLAUSES(A) AS PER I.C.C.DATED 1/1/1982. 4 ITEMS TEMS OF CHINESE CERAMIC DINNERWARE INCLUDING:HX1115 544SETS,HX2012 800SETS,HX4405 443SETS AND HX4510 245SETSSHIPMENT FROMSHANGHAI TOVANCOUVER LATESTAPRIL 30,1998PARTIAL SHIPMENTSPROHIBITED TRANSSHIPMENTPROHIBITED DRAFTS TO BE PRISENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER SHIPMENT,BUT WITHIN THE VALIDITY OF CREDIT.ALL DOCUMENT TO BE FORWARDED IN ONE COVER,BY AIRMAIL,UNLESS OTHERWISE STATED UNDER SPECIAL INSTRUCTIONS.DRAFT MUST BE MARKED AS BEING DRAWN UNDER THIS CREDIT.THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS(1993 REVISION)BY THE INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO.500.Yours Very Truly,David foneFoanne SusanAUTHORIZED SIGNATRUEAUTHORIZED SIGNATRUE第四步：对开证行开出的信用证进行审核。陶瓷餐茶具加拿大皇家银行信用证审核结果信用证存在的问题应当如何进行修改要求修改信用证的理由信用证大小写金额不一致大写NINE HUNDRED AND EIGHTY ONLY大写金额低于合同金额信用证在国外过期FOR NEGOTIATION IN BENEFICIARY CONUTRY国外到期易产生逾期保险金额过高FOR 110 PERCENT OF INVOICE VALUE投保金额超出合同规定保险险别错误WPA,CLASH & BREAKAGE,WAR RISKS AS PER应当根据合同规定投保证明装运货物数量有误HX1115 542SETS;HX4510 254SETS装运数量多于合同规定目的港有误SHIPMENT FROM SHANGHAI TO TORONTO目的港应与合同相符禁止转运TRANSSHIPMENT PERMITTED合同明确规定允许转运信用证 电开本 样本Issue of a Documentary Credit BKCHCNBJA08E SESSION: 000 ISN: 000000 BANK OF CHINA LIAONING NO. 5 ZHONGSHAN SQUARE ZHONGSHAN DISTRICT DALIAN CHINA-开证行 Destination Bank KOEXKRSEXXX MESSAGE TYPE: 700 Type of Documentary Credit 40A IRREVOCABLE-信用证性质为不可撤消 Letter of Credit Number 20 LC84E0081/99-信用证号码,一般做单时都要求注此号 Date of Issue 31G 990916-开证日期 Date and Place of Expiry 31D 991015 KOREA-失效时间地点 Applicant Bank 51D BANK OF CHINA LIAONING BRANCH-开证行 Applicant 50 DALIAN WEIDA TRADING CO., LTD.-开证申请人 Beneficiary 59 SANGYONG CORPORATION CPO BOX 110 SEOUL KOREA-受益人 Currency Code, Amount 32B USD 1,146,725.04-信用证总额 Available with.by. 41D ANY BANK BY NEGOTIATION-呈兑方式任何银行议付，有的信用证为 ANY BANK BY PAYMENTDrafts at 42C 45 DAYS AFTER SIGHT-见证45天内付款 Drawee 42D BANK OF CHINA LIAONING BRANCH-付款行 Partial Shipments 43P NOT ALLOWED-分装不允许 Transhipment 43TNOT ALLOWED-转船不允许 Shipping on Board/Dispatch/Packing in Charge at/ from 44A RUSSIAN SEA- 起运港 Transportation to 44B DALIAN PORT, P.R.CHINA -目的港 Latest Date of Shipment 44C 990913-最迟装运期 Description of Goods or Services: 45A-货物描述 FROZEN YELLOWFIN SOLE WHOLE ROUND (WITH WHITE BELLY) USD770/MT CFR DALIAN QUANTITY: 200MT ALASKA PLAICE (WITH YELLOW BELLY) USD600/MT CFR DALIAN QUANTITY: 300MT Documents Required: 46A-议付单据 1. SIGNED COMMERCIAL INVOICE IN 5 COPIES.-签字的商业发票五份 2. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT PREPAID NOTIFYING LIAONING OCEAN FISHING CO., LTD. TEL 86)411-3680288-一整套清洁已装船提单, 抬头为TO ORDER 的空白背书,且注明运费已付,通知人为LIAONING OCEAN FISHING CO., LTD. TEL 86)411-3680288 3. PACKING LIST/WEIGHT MEMO IN 4 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS OF EACH PACKAGE AND PACKING CONDITIONSAS CALLED FOR BY THE L/C.-装箱单/重量单四份, 显示每个包装产品的数量/毛净重和信用证要求的包装情况. 4. CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY PUBLIC RECOGNIZED SURVEYOR.-由PUBLIC RECOGNIZED SURVEYOR签发的质量证明三份. 5. BENEFICIARYS CERTIFIED COPY OF FAX DISPATCHED TO THE ACCOUNTEE WITH 3 DAYS AFTER SHIPMENT ADVISING