出口单据常见不符点整理及简单评注.doc

单据常见不符点整理及简单评注日常工作中，我们接触最多的就是一些常见不符点，了解和掌握这些内容对于审单入门和进一步提高是很有必要的。我整理总结了一些实务中单据常见不符点资料与大家分享，欢迎大家共同探讨、交流！以下四点需要注意：一、本文总结的不符点及处理意见更多是基于出口角度而非进口；二、本文提示的某些不符点可能不能构成惯例意义上的有效不符；三、本文涉及的个别不符点表述可能因不够具体而不能用于拒付；四、本文提出的处理建议纯属个人意见实际操作以各行规程为准。适用全部单据1.Credit expired：Documents presented after expiry of credit本质上说，信用证过截止日并不是不符点，但是开证行可以因此拒付。在我行到期的出口单据，如超过截止日的时间不长（不应超过5个工作日），可以联系分行适当将出单日期提前到截止日；在国外到期的进口单据，如超过截止日的时间不长（不应超过5个工作日加适当的邮递时间），不应盲目认为信用证过截止日而拒付。2.Late presentation：documentpresented after the period for presentation of documents as specified on the credit or in terms of Article 43关于出单日期的选择可以参考1的相关分析。3. BEARING NO LC NO. OR LC NO ON DOC DIFFER注意很多案例中ICC并不支持这样的不符点，需要慎重。4. INCORRECT NUMBER OF ORIGINALS AND COPIES PRESENTED注意是否真的少提交了单据。缺少银行副本，不应构成拒付的理由。5. DATA CONTENT SHOWN ON ONE DOC IN CONFLICT WITH THAT SHOWN ON ANOTHER DOC OR DATA CONTENT SHOWN ON ONE DOC IN CONFLICT WITH THAT SHOWN ON THE SAME DOC注意数据并不要求等同一致，所以要慎重对待冲突的概念，并且将数据的冲突具体化。后面很多单据都会涉及这个问题，将不再赘述。适用运输单据1.Late shipment：Transport document show a date after the latest date of shipment as shown on credit如果信用证没有要求UCP规定的运输单据，那么应该规定以何种单据的何种日期作为判断的依据，否则可能引起争议。2.Port of loading/dispatch/taking in charge not as per the credit注意区分港口和地理范围之间的关系，如信用证要求SHENZHEN，CHINA，提单显示SHEKOU，CHINA，可能被认为是不符点。3.Port of discharge/final destination not as per the credit4.Transport document Shows an intended vessel/intended port of loading but on board notation does not additionally evidence actual port of loading and actual vessel5.Transhipment effected（Transhipment made when credit prohibits transhipment and also specifically excludes sub-Articles 23（d）； 24（d）； 27（c）6.Absence of on board notation on Received for shipment Bills of loading（where the credit calls for on board shipment）注意UCP对装船批注的要求，尤其是显示了与装运港不同的收货地时，600并没有改变500时代的要求。7.On board notation not dated完整装船批注包括装船日期、实际装货港、实际装货船只；根据不同情况，装船批注并不需要包括全部内容，但是日期是必须的。8.Full set of transport documents not presented as required by the credit在正本提单另有去向的情况下，提交全部提单也会造成单据不符。9.Transport documents do not identify carrier AND Not signed in accordance with the credit and or UCP这是提单，或者说交单中最容易出问题的一点，需要重点学习、总结。10.Bills of Loading not endorsed in blank（as stipulated by the credit）提单的背书，尤其是特殊情况的背书，需要学习很多常识和专业知识。11.SHOWING DEFECTIVE CONDITION OF PACKAGES/GOODS不清洁批注，注意与提单免责条款的区别。12.NOTIFY PARTY INCORRECTLY SHOWN注意信用证应该在提单条款明确规定通知方的名址，如果只要求通知申请人，那么只显示申请人名称可能不被认为是不符点。13.UNAUTHENTICATED ALTERATION要明确什么是修改、如何证实修改。14.BILLS OF LADING MADE OUT TO ORDER OF SHIPPER AND NOT ENDORSED IN BLANK关于背书，尤其是特殊背书，应该提醒经办分行。提单做成TO ORDER或TO ORDER OF SHIPPER的情况的，无论信用证是否要求背书，SHIPPER都必须背书。15.ON BOARD NOTATION NOT STAMPED AND SIGNED AS EXPECTED ON L/C一般来说，提单上的装船批注不需要进行签章证实，但如果信用证要求这样的话，还是应该有相应签章，虽然这在实务上没有什么意义。适用保险单据1.The currency in which the insurance document is expressed is not that of the credit出口交单几乎无此问题，可能主要是一些外汇管制的国家有这种可能。2.The amount of insurance is insufficient/under insured注意如果是最后尾数的问题，进口应该慎重对待，出口应提示客户。3.Specific risks as stipulated in the credit are not covered by the insurance document险别的描述最好是完全照抄信用证的规定。同时，加强对保险专业知识学习。4.The insurance policy/certificate is not endorsed5.The effective date for insurance is later than the date of shipment（or loading on board）6.All the originals shown on the document as issued are not presented.这一点有些时候可能会产生争议，需要深入研究。比如，保险单是否需要显示出具的正本份数？实务案例中，正本显示1份，实际提交了2个正本，有些国外银行会提出不符点。适用金融单据1. Draft not signed by the beneficiary OR Draft signed but no indication of the name of the beneficiary极少出现此不符点，如出现可能也是特殊情况，要慎重处理。2. Draft not drawn on the correct party应该向实际希望其付款的人出具并提交。3.Draft does not show the “drawn under clause”（i.e. does not state drawn “under DC No.- issued by -” as required by the credit）这些不是汇票的必然要求，只是规定信用证规定来审核，虽然一般的汇票都会显示这样的语句。4. Amount is in excess of the credit/over drawn5. Words and figures on Draft do not agree with each other6. Tenor of draft incorrectly shown （e.g. shows at sight instead of 60 days as required by the credit）7. Credit number， import licence number， are not shown on Draft（in terms of either an express stipulation in relation to drafts or as a general stipulation that all documents shall show these details）实际上，这并不是一个不符点。总之，一条非常重要的原则是，不到万不得已，一般不仅仅因为汇票问题而对外拒付。最多是以此进行临时性的抗辩。出口交单中的汇票要符合信用证及票据法的法定要求。适用商业发票1. NOT ISSUED BY BEN发票可以不用签字和日期2. TITLED “PROFORMA”， “PROVISIONAL”INVOICE”这些词语会影响INV作为发票的功能，所以与相似的单据名称不同。3.APPEARING NOT TO BE SIGNED，NOTARISED，LEGALISEDCERTIFIED AS REQUIRED BY LC4.DESCRIPTION OF GOODS DIFFERS FROM THAT IN LC要具体到实际数据。5.ADDITIONAL DESCRIPTION QUESTIONING THE CONDITION OR VALUE OF GOODS有些附加信息就可以接受的，但是如“旧货”、“二手”等可能不被接受。6.OTHER INFORMATION CONFLICTING WITH THAT IN OTHER DOCS7.VALUE OF THE INVOICE AND OF THE DRAFT DIFFER8.VALUE OF THE INVOICE EXCEED THE AVAILABLE BALANCE OF THE LC9.CURRENCY OF THE INVOICE NOT THE SAME AS THAT OF THE LC这个指的是支取款项的币种而不是任何显示等金额的其他币种。10. BREAKDOWN OF CHGS NOT SHOWN AS REQUIRED BY LC11.PARTIAL SHIPMENT EFFECTED WHEN THE LC PROHIBITS PARTIAL SHIPMENT这里要从发运货物的数量进行判断，而不是金额。12.Marks and numbers on invoice INconsistent with THOSE on transport DOCS（or other documents）冲突而不是简单的不一致。13.Invoice not visaed AND/or legalized as required by the credit常见的是贸促会和领事馆的认证。14.Quantity of goods shipped exceeds tolerance of 5% in sub-Article 30（b）货物数量可以的有5%的浮动，但实际支取金额是不能超过100%的。15.Unit price not as stipulated in the credit适用装箱单1.Indicates the packing of goods which is not as required on the credit or shown on Invoice and or transport document.常见的审核要点是装箱单的重量/体积与运输单据的比较，信用证中规定的包装条件也应显示，即使是另外规定的。适用分析证明1.Contains data inconsistent with invoice and the credit description of goods尤其是一些涉及成分含量百分比的产品分析。2.Does not indicate the precise figures and detail required in the credit3.Issued by a party whose name is not as stipulated in the credit如要求私人签名时，除了手签外，一般应有打印的文字予以对证，下同。适用重量证明1.The data is inconsistent with THOSE INVOICE （or transport documents/other documents）注意有些重量、体积小数的四射五入造成的单据间的不一致，ICC并不认为是不符点。2.NOT A CERT BUT A LIST注意是否需要证明语句，尤其是信用证有要求时。适用检验证明1.Certificate not issued by the party stipulated in the credit2.