信用证条款审核和单据常见问题.ppt

信用证条款审核和单据常见问题,主要内容,信用证条款审核,2,信用证范本（电开）EximbillsEnterpristeIncomingSwift=MessageType:MT700SendBank:NBLBBDDH012NATIONALBANKLIMITED,BANGSHALROADBRANCH,DHAKABANGLADESHRecvBank:BKCHCNBJ720UserName:fj101019PrintTimes:2PrintDate:2012-05-15MIR:120311NBLBBDDHA0129784400648=,:27:SequenceofTotal1/1:40A:FormofDocumentaryCreditIRREVOCABLE:20:DocumentaryCreditNumber093312010190:31C:DateofIssue120311:40E:ApplicableRulesUCPLATESTVERSION:31D:DateandPlaceofExpiry120605INCHINA,3,信用证条款审核,:50:ApplicantXXXBROTHERCORPORATION42,RANKINSTREETWARIDHAKA,BANGLADESH:59:BeneficiaryXXXFUJIANCO.LTD.28THFLOOR123XXXFUZHOUCHINA,信用证条款审核,:32B:CurrencyCode,AmountUSD25898,00:39A:PercentageCreditAmountTolerance10/10:41D:AvailableWith.By.ANYBANKINCHINABYNEGOTIATION:42C:Draftsat.ATSIGHT:42A:DraweeNBLBBDDH012若为开证申请人，如何操作？,信用证条款审核,:43P:PartialShipmentsALLOWED:43T:TransshipmentALLOWED:44E:PortofLoading/AirportofDepartureANYPORTOFCHINA:44F:PortofDischarge/AirportofDestinationCHITTAGONG,BANGLADESHBYSEA.:44C:LatestDateofShipment120515,信用证条款审核,:45A:DescriptionofGoodsand/orServicesTRICYCLE/MOTORCYCLESPAREPARTS.CFRCHITTAGONG,INCOTERMS2000.H.S.CODENO.,DESCRIPTION,QUALITY,QUANTITY,UNITPRICE,PACKINGANDALLOTHERDETAILSASPERBENEFICIARYSPROFORMAINVOICENO.PAK08032012DATED08.03.2012.,信用证条款审核,:46A:DocumentsRequired01-YOURSIGNEDINVOICEINOCTUPLICATECERTIFYINGMERCHANDISETOBEOFCHINAORIGIN.02-FULLSETOFORIGINALCLEANSHIPPEDONBOARDOCEANBILLOFLADINGDRAWNORENDORSEDTOTHEORDEROFNATIONALBANKLIMITED,BANGSHALROADBRANCH,DHAKABANGLADESHSHOWINGFREIGHTPREPAIDANDMARKEDNOTIFYOPENERSANDUSGIVINGFULLNAMEANDADDRESS.,信用证条款审核,03-SHIPMENTUNDERTHISCREDITMUSTBEADVISEDBYTHEBENEFICIARYIMMEDIATELYAFTERSHIPMENTDIRECTTOUNIONINSURANCECO.LTD.DILKUSHABRANCH,29,B.B.AVENUE,DHAKA,BANGLADESHQUOTINGTHEIRCOVERNOTENO.UIC/DKB/MC-103/03/2012DT.11.03.2012GIVINGFULLDETAILSOFSHIPMENT.ACOPYOFTHISADVICESHALLACCOMPANYEACHSETOFORIGINALDOCUMENTS.04.SIGNEDPACKINGLISTREQUIREDINTRIPLICATE.05.CERTIFICATEOFORIGINFROMCHAMBEROFCOMMERCEORANYSIMILARINSTITUTIONSHOWINGTHEMANUFACTURERNAME,信用证条款审核,:47A:AdditionalConditionsAA-THIRDPARTY,SHORTFORM,BLANKBACK,CHARTERPARTYANDSTALEBILLOFLADINGNOTACCEPTABLE.BB-L/CAUTHORISATIONFORMNO.NBL231563ANDIRCNO.BA-0210349TOBEAPPEARONALLINVOICES.CC-L/CNO.093312010190TOBEAPPEAREDONALLDOCUMENTS.,信用证条款审核,DD-COPIESOFNON-NEGOTIABLEDOCUMENTSTOBESENTTOTHEOPENERIMMEDIATELYAFTERSHIPMENT.ACERTIFICATETOTHISEFFECTTOGETHERWITHACOPYOFTHERELATIVESENDINGMESSAGEMUSTACCOMPANYTHEORIGINALDOCUMENTSEE-DOCUMENTSEVIDENCINGSHIPMENTMUSTNOTBEDATEDEARLIERTHANTHEDATEOFOPENINGOFTHISCREDIT.FF-PAYMENTAGAINSTDISCREPANTDOCUMENTSMUSTNOTBEMADEUNDERRESERVEORGUARANTEEWITHOUTOURPRIORAPPROVAL.,信用证条款审核,GG-BILLOFLADING,INVOICEANDPACKINGLISTSHALLINDICATEGROSSANDNETWEIGHTOFMERCHANDISE.HH-TRANSPORTDOCUMENTSBEARINGREFERENCEBYSTAMPOROTHERWISETOCHARGESADDITIONALTOTHEFREIGHTISNOTACCEPTABLE.II-COUNTRYOFORIGINMUSTAPPEARONALLPACKETS/BUNDLES/CARTONS/BALE/BOXESACERTIFICATETOTHISEFFECTMUSTACCOMPANYTHEORIGINALDOCUMENTS.,信用证条款审核,JJ-THESUPPLIERSHOULDINFORMTHEOPENINGBANKTHEDATEOFSHIPMENT,OTHERSHIPMENTDETAILSANDEXPECTEDDATEOFNEGOTIATIONIMMEDIATELYAFTERSHIPMENT.KK-PACKING:EXPORTSTANDARDPACKING.LL-PRESHIPMENTINSPECTIONFORQUANTITY,QUALITY,DESCRIPTIONCLASSIFICATIONANDPRICESHOULDBECARRIEDOUTBYSGSSOCIETEGENERALEDESURVEILLANCESA.THEFINALINVOICEANDPACKINGLISTSHOULDBEENDORSEDBYSGSSOCIETEGENERALEDESURVEILLANCESA.WITHNO.ANDDATEOFISSUANCEOFTHECRF.,信用证条款审核,MM-IMPORTERSTINNO.220-102-2600VATNO.9141129090TOBEAPPEARONALLDOCUMENTS.NN-IMPORTERSNAME,ADDRESSANDTINNO.MUSTEITHERBEPRINTEDORWRITTENINUNREMOVABLEINKONATLEAST2PERCENTOFTOTALPACK/BOXES/CARTONS/BALE.OO-THISLETTEROFCREDITWILLBEOPERATIVEONLYPROVIDINGACONFIDENTIALCREDITREPORTSEPARATELYREGARDINGTHEMEANSANDCREDITABILITYOFTHEBENEFICIARYALONGWITHTHEORIGINALSHIPPINGDOCUMENTSUPONNEGOTIATION.,信用证条款审核,:71B:ChargesALLBANKCHARGESOUTSIDEBANGLADESHINCLUDINGREIMBURSEMENTCHARGESAREONBENEFICIARYSA/C:48:PeriodforPresentation21DAYSFROMTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHECREDIT.:49:ConfirmationInstructionsWITHOUT,信用证条款审核,:78:InstructionstothePaying/Accepting/NegotiatingBankAMOUNTSOFDRAFT(S)NEGOTIATEDSHOULDBEENDORSEDONTHEREVERSEOFTHISCREDIT.UPONRECEIPTOFSHIPPINGDOCUMENTSCOMPLIEDSTRICTLYASPERCREDITTERMSWESHALLARRANGEREMITTANCEASPERINSTRUCTIONOFNEGOTIATINGBANK.THENEGOTIATINGBANKSHALLFURNISHACOMPLIANCECERTIFICATE.ORIGINALSETSOFDOCUMENTSTOBESENTDIRECTLYTONATIONALBANKLIMITED,BANGSHALROADBRANCH,DHAKA,BANGLADESHTHROUGHANYINTERNATIONALCOURIERSERVICEANDDUPLICATESETSOFDOCUMENTSBYSUBSEQUENTAIRMAIL.REGARDS,-5:MAC:779A2BC6CHK:210C3769062C,信用证条款审核,参考数据：近几年信用证业务呈下降趋势，在整个出口业务中约占30%；主要使用于出口融资、大宗商品的买卖和买卖双方初期交易；电开证为主，约95%，信开证主要是南亚国家，如孟加拉，巴基斯坦,信用证条款审核,信用证条款审核,1.信用证真实性审核A对信开信用证要核对印鉴银行对所有联行和代理行均寄送有权签字人签字样本。每份信开信用证有两个人签字。一个B级以上另一个C级以上。对有权签字人签字无法判断，或判断不准确，MT799证实.B电开信用证真实性审核MT700MT701SWIFT：SOCIETYFORWORLDWIDEINTERBANKFINANCIALTELECOMMUNICATIONS.C.中文：环球同业银行金融电讯协会。在银行界广泛使用。,信用证条款审核,2.信用证的生效条款的审核A.存在软条款B.印鉴核对3.对信用证偿付条款的审核常见的单到电索主动借记授权借记4.信用证单据条款的审核常见的软条款A.L/CWILLBECOMEOPERATIVEONLYAFTERWERECEIVESIGNEDCERTIFICATEBYAPOLOADEXLTD.CONFIRMINGTHATSUPPLIERSENTFINALPRODUCTIONSSAMPLESTOAPOLLOADEXLTD.WESHALLADVISEYOUBYAUTHENTICATEDSWIFT,信用证条款审核,B.PAYMENTWILLBEEFFECTEDONLYAGAINSTRECEIPTIONOFGOODSBYAPPLICANTCONCERNINGLASTSHIPMENTANDSUBJECTTOAPPROVALLETTER.”并要求“APPLICANTSAPPROVALLETTERPRESENTEDATOURCOUNTERSCONFIRMINGRECEPTIONOFGOODSANDGIVINGTHEIRC.INSECTIONCERTIFICATESIGNEDBYGALLY.HS.WHOSESIGNATUREMUSTBECOMPLIEDWITHTHATHELDINTHEISSUINGBANKD.LETTEROFCREDITISONLYFORUSD176171.00PAYABLEAFTERUSFDARELEASEANDUSCUSTOMSRELEASEANDUSDAANDACCEPTANCEBYHERONPOINTSEAFOODAFTERINSPECTIONFOPRODICTS。E.THISLCSHALLBEOPERATIVEUPONRECEIPTOFQUALIFIEDAGREEMENTFORREIMBURSEMENTFROMINTERNATIONALBANKFORRECONSTRUCTIONANDDEVELOPMENT,INTERNATIONALDEVELOPMENTASSOCIATION(IDA)LOANNO.43440,信用证条款审核,关于软条款信用证：受益人完全处于被动地位，此类信用证对受益人相当不利。当信用证存在这些难以满足的“软条款”将给受益人安全结汇带来了很多困难和风险。若进口商存心诈骗，设置圈套，则受益人的损失将更大。这种信用证名存实亡，已丧失其保障出口商只要履行信用证的条件，或只要提供符合信用证要求的单据即可获得货款的基本功能。”若作为出口商银行:(1)在通知信用证时应提醒受益人注意并建议其联系客户修改信用证，将收汇障碍排除在发货之前。(2)在审单时，应严格审核单据，确保单证相符，以排除开证行以单证不符为由拒付的可能。同时，出口银行对受益人的融资申请，应持审慎的态度。,信用证条款审核,若作为开证行:应避免开立“软条款”信用证。表面上，开立“软条款”信用证对开证行利益似乎无多大损害，可实际上，“软条款”信用证大多是与货物相联的，这就很容易使开证行陷入贸易纠纷，信誉受损。因此，开证行应尽量不开立“软条款”信用证。如进口商执意要求且进口商为本行黄金客户，则开证行在决定开立“软条款”信用证时，应仔细研究“软条款”的可操作性，尽量使条款单据化，易于把握，避免日后因“软条款”使自己陷入贸易纠纷。同时，对“软条款”信用证，开证行应要求申请人严格落实好开证备付资金，以免使自己处于被动地位,信用证条款审核,常见的问题条款:价格条款为：CIFOSAKA信用证却没有规定保单FOBSHANGHAI/FUZHOU提单要求：FREIGHTPREPAID/PAID信用证规定：议付时提交全套正本提单，而证明信却要求装船后寄一套正本单据包括正本提单给申请人或XX公司关于时间问题：装效期交单期迟期提单,BILLOFEXCHANGEFUZHOUDATE_20120409NO.XXL120011FORUSD11673.49ATSIGHTOFTHISFIRSTBILLOFEXCHANGE(SECONDUNPAID)PAYTOTHEORDEROFOURSELVESTHESUMOFU.S.DOLLARSELEVENTHOUSANDSIXHUNDREDSEVENTYTWOANDCENTSFORTYNINEONLYDRAWNUNDERNATIONALBANKLIMITED,BANGLADESHL/CNO.093312010190DATEDMARCH11,2012TONATIONALBANKLIMITED,BANGLADESHXXXFUJIANCO.,LTD.杨季AUTHORIZEDSIGNATURE,单据之一汇票BILLOFEXCHANGE,1.未注明提单日期，不能从自身确定到期日，或者SHIPDATE显示错误2.期限如远期代替即期3.信用证号4.开证行5.出票人错误如XXXIMPORTANDEXPORTCOLTD误为XXXCOLTD6.签字7.金额大小写矛盾币别错误8.开证日期9.付款行10.地点11.交单时间过12.假远期条款要体现即期或远期13.背书托收汇票,单据之一-汇票BILLOFEXCHANGE,单据之二-发票,1.发票名称如invoice误为simpleinvoice/provisionalinvoice2.日期早于47A特别规定3.信用证号4.抬头ALLDOCUEMNTSMADEOUTINTHENAMEOF或者直接错误5WITHOUTHEADLINEORHEADLINEADDRESSSMISTAKES国家误6.出具人误AND签字（信用证要求手签）或者含有证明内容但没有签字在什么情况下可以不签7.货物描述不全含量（信用证规定货物含量没有显示P0.070PCTMAXIMUM）,单据之二-发票,8.价格术语CIFXXXINTERCOM2010200009.SPAREPART1.10.其他证明11.分批装运即金额不足或者部分溢12.CERTIFYINVOICETRUEANDCORRECT13.未按照信用证要求由商会认证或没有体现信用证要求的双签14.部分品名问题描述如SECONDHANDMATERIALUSED15.未显示币别,单据之二-发票,16.单据份数（其他单据均要注意类似问题）17.显示信用证没有规定的额外费用18.漏信用证规定的BREAKDOWN,或计算有误19.出具人20.体现的COMMISION不符合信用证的规定,单据之三-包装单,1.中性包装2.日期早于或迟于3.信用证号4.抬头ALLDOCUEMNTSMADEOUTINTHENAMEOF5.HEADLINEPACKINGLIST6.出具人7.重量毛重和净重数据内容是否与其他单据一致尺码8.包装单未显示信用证要求的包装方式9.包装单未显示包装细节10.重量单未显示重量细节11.联合单据份数不符合要求,ONEORIGIANL,单据之四-产地证,单据之四-产地证,单据之四-产地证,1.EXPORTER2.CONSIGNEE若BILLOFLADINGCONSIGNEEDTOORDERORCONSIGNETOAAACOANDNOTIFYBBBCO如何掌握?3.航线和唛头4.货物描述5.毛重错与其他单据是否矛盾6.发票号码日期7.出口方签发人误日期早于或迟于8.贸促会签发9.没有按照信用证要求注明：MANUFACTORNAMEANDADDRESS,单据之四-产地证,10.地证漏产地11.签发日期早于开证日期12.不是该国商会出具13.出具人如由制造商出具的产地证不能看出由制造商出具由受益人出具的产地证没有任何参考号,单据之四-产地证,TWOORIGINALS,单据之五-提单,-XXXShippingCo.Ltd.AsAgentfortheCarrier:MCCTransportSingaporePte.Ltd.江一,UNIT,提单-常见问题,1.SHIPPER可以接受第三方2.CONSIGNEEETOORDEROFTOORDEROFAPPLICANTCONSIGNEETO3.NOTIFYPARTY详细地址电话号码错误或者矛盾4.船名航次预期船名5.起运港卸货港注意：收货地不同于起运港ONBOARDNOTAITON注明实际装运港和实际船名或者起运港和卸货港与信用证不符6.签发时间不同于ONBOARD时间如何计算到期日交单日是否逾期7.毛净重尺码与其他单据核对8.运费已付或到付几种可能矛盾位置不对运费金额大于或者表达不对,提单-常见问题,9.运费以外的费用FREEOUTFIO注意那些可以注那些不能注或者注意47A条款规定10.提单没有显示正本份数所提交的单据份数是否满足11.目的地代理12.没有显示承运人或者身份不明确CARRIERORASAGENT13.提单日期14.没有按照信用证要求注明：特殊条款：ONESETOFCOPIESOFDOCUMENTSACCOMPANYTHEGOODS15.要求租船提单却没有注明CHARTERPARTYBILLOFLADING或者海运提单注明CHARTERPARTYBILLODLADING,提单-常见问题,16.在FOB价格条款的情况下，卸货港显示PORTOFSHANGDONGCHINA误为17.不清洁提单批示18.FS非FCL19.ONDECK,货物运输保险单CARGOTRANSPORTATIONINSURANCEPOLICY印刷号（PrintedNumber）保险单号（PolicyNo.）PYIE201235010000002921合同号（ContractNo.）发票号（InvoiceNo.）10035254信用证号（L/CNo.）被保险人（Insured）:FUZHOUYIHUACHEMICALSTOCKCO.LTD中国人民财产保险股份有限公司（以下简称本公司）根据被保险人要求，以被保险人向本公司缴付约定的保险费为对价，按照本保险单列明条款承保下述运输保险，特订立本保险单。THISPOLICYOFINSURANCEWITNESSESTHATPLCCPROPERTYANDCASUALTYCOMPANYLIMITED(HEREINAFTERCALLED“THECOMPANY”)ATTHEREQUESTOFTHEINSUREDANDCONSIDERATIONOFTHEAGREEDPREMIUMPAIDTOTHECOMPANYBYTHEINSURED,UNDERTAKESTOINSURETHEUNDERMENTIONEDGPPDINTRANSPORTATIONSUBJECTTOTHECONDITIONSOFTHISPOLICYASPERTHECLAUSESPRINTEDBELOW.,单据之六-保单,总保险金额：TotalAmountInsured:USDDOLLARSTHIRTYTHOUSANDONEHUNDREDANDTWELEVEONLY保费(Premium):ASARRANGED启运日期(DateofCommencement):ASPERB/L装载运输工具(PerConveyance):RONGFENG507M自:经:至:From:FUZHOUPORT,CHINAVia:To:TUTICORINPORT,INDIATUTICORINPORT,INDIA承保险别(Conditions):COVERINGALLRISKSASPEROCEANMARINECARGOCLAUSES(2009)OFTHEPICCPROPERTYANDCASUALTYCOMPANYLIMITED.INCLUDINGWARRISKSANDSTRIKECLAUSESOFTHEPICCPROPERTYANDCASUALTYCOMPANYLIMITED.WITHOUTENDORSEMENTFROMBENEFICIARYWAREHOUSETOAPPLICANTSWAREHOUSEANDALSOINCLUDINGRISKSOFJETTISONAND/ORWASHINGOVERBOARDHAVEBEENINCLUDEDWEHEREBYSTIPULATETHATCLAIMSAREPAYABLEINTHECURRENCYOFTHEDRAFTIRRESPECTIVEOFPERCENTAGE.,所保货物如发生保险单项下可能引起索赔的损失，应立即通知本公司或下述代理人查勘。如有索赔，应向本公司提交正本保险单（本保险单共有TWO份正本）及有关文件。如一份正本已用于索赔，其余正本自动失效。INTHEEVENTOFLOSSORDAMAGEWHICHMAYRESULTINACLAIMUNDERTHISPOLICY,IMMEDIATENOTICEMUSTBEGIVENTOTHECOMPANYORAGENTASMENTIONED.CLAIMS,IFANY,