第五章_信用证概述

1、第五章 信用证概述第一节 信用证的定义和特点一、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 CreditThe expression “Documentary Credit(s)” and “Standby Letter(s) of Credit” mean any arrangement, however named or described, whereby a b

2、ank (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, orii. authorizes another bank

3、 to effect such payment, or to accept and pay such bills of exchange,oriii. 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 con

4、sidered 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，LC)

5、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：银行作出的有条件付款承诺。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：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。UCP500A

6、rticle 3 Credits v. Contactsa. 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), even if any reference whatsoever to such contract(s) is included in the Credit. Conse

7、quently, 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 ava

8、il himself of the contractual relationships existing between the banks or between the Applicant and the Issuing Bank.Article 4 Documents v. Goods/Services/PerformancesIn Credit operations all parties concerned deal with documents, and not with goods, services and/or other performances to which the d

9、ocuments may relates.第二节 信用证的当事人及其义务1Applicant（申请人）：进口商。 责任与义务：（1）根据合同申请开立信用证；（2）交付开证押金；（3）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。2Issuing Bank（开证行）：进口商的银行 责任与义务：（1）按申请人的指示开立信用证； （2）承担第一性付款责任。权利：（1）收取开证押金

10、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。3Beneficiary（受益人）：出口商 责任与义务：（1）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”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。权利：（1）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。4Advising 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：（1）合理谨慎地核对信用证的真实性（核对密押无误）；（2）及时澄

11、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。5Confirming Bank（保兑行）：接受开证行授权，对信用证进行保兑，使自己承担与开证行相同的责任的银行。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。对受益人付款后，可向开证行索偿。权利：（1）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。（3）赔付后有权向开证行索偿。6Nominated Banks（指定行）(1) Paying Bank（付款行）：即期/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。(2) Accepting

12、 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人。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银行。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。7Reimbursement（偿付行）信用证中指定的对议付行或付款行进行偿付(清偿垫款)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。第三节 信用

13、证的基本业务流程Beneficiary Applicant 合同 Carrier 托运 提货 即 交 通 交 付 申 期 款 请 付 赎 开 款 单 知 单 单 证 Issuing BankAdvising Bank/Paying Bank 开证 寄单索偿 偿付 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516号出版物所列的标准跟单信用证格式来说明：（1） 信用证类型本表是为开立不可撤消信用证而设计的。（2） 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指开证行所在地。（4） 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

14、）申请人（6）受益人（7）通知行参考编号供通知行使用。（8）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（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）（11）转运（允许或不

15、允许）（12）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

16、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（22）通知指示（仅用于“致通知行的通知书”）（23）银行至银行的指示（仅用于“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）页数必须注明。（25）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: CopyCCCCopNumber (2

17、)IrrevocableDocumentary Credit (1)Place and Date of Issue: (3)Expiry Date and Place for Presentation of DocumentsExpiry Date: (4)Place for Presentation:Applicant: (5)Beneficiary: (6)Advising Bank: (7)Amount: (8)Partial shipments allowed not allowed (10)Credit available with Nominated Bank: (9) by pa

18、yment at sight by deferred payment at: by acceptance of drafts at: by negotiationAgainst the documents detailed herein: and Beneficiarys draft drawn on:Transhipment allowed not allowed (11) Insurance covered by buyers (12)Shipment as defined in UCP 500 Article 46From:For transportation to: (13)Not l

19、ater than: (14)(20)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 Cha

20、mber 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 s

21、ide 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 th

22、e 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 confirma

23、tion 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 GUIDANCE NOTES AND STANDARD FORMS FOR BANKS Noted Irrevocable Documentary Credit Form (Advice for the Beneficiary)Name of Issui

24、ng Bank:THE BANK OF TOKYO,P.O. BOX 191, NIHONBASHI, TOKYO103-8684 JAPANNumber S-021-CopyCCCCopIrrevocableDocumentary CreditPlace and Date of Issue:TOKYO, July 31, 2002Expiry Date and Place for Presentation of DocumentsExpiry Date: OCTOBER 30, 2002 Place for Presentation: THE BANK OF CHINA, ZHEJIANG

25、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 allowedCredit available with No

26、minated Bank:by payment at sight by deferred payment at: by acceptance of drafts at: by negotiationAgainst the documents detailed hereinand Beneficiarys draft drawn on: THE BANK OF TOKYOTranshipment allowed not allowed Insurance covered by buyersShipment as defined in UCP 500 Article 46From: CHINA P

27、ORTFor transportation to: TOKYONot later than: OCTOBER 15, 2002SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 2 COPIESFULL 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 ADDITIO

28、NAL CONDITION)-4,800 KGS WASHED WHITE GOOSE DOWN NET 92 PERCENTAT USD 31.00/KG ASPER CONTRACT NO. HN ANDNO. HN .CIF TOKYOQUANTITY 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 Docum

29、entary 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 ava