《外贸单证操作》课件-项目3：信用证与国际贸易规则

信用证的内容ContentsofL/CContentsofL/CPartiesofL/CTheapplicantTheissuingbankThebeneficiaryTheadvisingbankThenegotiatingbankTheconfirmingbankThepayingbankTheL/CNO.isallocatedbytheissuingbank.

LetterofCreditNumberContentsofL/C信用证支付方式下的交单要求RequirementsforPresentationofDocumentsUnderL/CRequirementsforPresentationofDocumentsUnderL/Cpre-examination预审TheExporter出口商TheNegotiatingBank议付行RequirementsforPresentationofDocumentsUnderL/CTheNegotiatingBank议付行theissuanceoftransportdocuments签发运输单据presentthefullsetofdocuments

提交全套单据TheIssuingbank开证行NotesTimeRequirementsforDocumentSubmission：交单的时间要求：Thedocumentsmustbepresentedwithintheperiodandvalidityspecifiedintheletterofcredit.必须符合信用证规定的交单期限和有效期。DocumentsL/CTypesCopiesTheTimeofPresentationValidityRequirementsforPresentationofDocumentsUnderL/CSubmissiondeadline交单期限RequirementsforPresentationofDocumentsUnderL/CIftheL/Cdoesnotspecifytheperiod

ofdocuments

presentation,accordingtothe"UniformCustomsandPracticeforDocumentaryCredits"(UCP600),thebeneficiarymustsubmitthedocumentsnotlaterthan21calendardaysafterthedateofshipment,butinanyeventnotlaterthantheexpirydateoftheletterofcredit.若信用证未明确交单期限，则根据《跟单信用证统一惯例》（UCP600）的规定，受益人必须在装运日期后的21个公历日内提交单据，并且无论如何不得晚于信用证的有效期。BenefitsofDocumentaryCredit跟单信用证的优点BenefitsofDocumentaryCreditThedocumentarycreditprovidesahighlevelofprotectionandsecuritytobothbuyersandsellersengagedininternationaltrade.BenefitsofDocumentaryCredit1.DocumentaryCreditfacilitatesfinancingthedocumentarycredit.BenefitsofDocumentaryCredit2.DocumentaryCreditprovideslegalprotection.BenefitsofDocumentaryCredit3.DocumentaryCreditassuresexpertexaminationofdocuments.BenefitsofDocumentaryCredit即期付款信用证SightPaymentLetterofCreditSightPaymentLetterofCreditAccordingtothemodeofavailability,lettersofcreditcanbedividedinto：SightCreditNegotiationCreditDeferredCreditAcceptanceCreditSightPaymentLetterofCreditAsightpaymentletterofcreditmeansthattheexporterwillbepaidimmediatelyafterthesubmissionofcompliantdocuments.Theterm"sight"indicatesimmediatepaymentuponthepresentationofcompliantdocuments.SightPaymentLetterofCreditSWIFTL/C（1）L/CIssuingBank/×××Bank（2）Payment41D:AvailableWith...（1）By...（2）

SightPaymentLetterofCreditTheformulaicexpressionsofSightPaymentL/CinletterformatQ

Sightpayment□Deferredpaymentat(on)_______________□Acceptanceat_____daysafter___________□NegotiationAgainstthedocumentsdetailedherein□and(4)thebeneficiary'sdraft(s)at(5)sightdrawnon(6)nominatedpayingbankThisCreditistoexpireonorbefore(date)at(1)placeandisavailablewith(2)issuingbankoradvisingbank/otherbank(nominatedbank)by(3)承兑信用证

LetterofCreditbyAcceptanceLetterofCreditbyAcceptanceAnacceptanceletterofcreditisafinancialinstrumentusedininternationaltrade.Thebank,onbehalfoftheimporter,issuesawrittencommitmenttoacceptabillofexchange,whichispayabletotheseller(exporter),onaspecifieddateinthefuture.SWIFTL/C41D:AvailableWith...（1）By...（2）（1）×××Bank/L/CIssuingBank（2）AcceptanceLetterofCreditbyAcceptanceTheformulaicexpressionsofCreditbyAcceptanceinletterformatThisCreditistoexpireonorbefore(date)at(1)placeandisavailablewith(2)issuingbankoradvisingbank/otherbank(nominatedbank)by(3)LetterofCreditbyAcceptance□Sightpayment□Deferredpaymentat(on)_______________Acceptanceat_____daysafter___________□NegotiationAgainstthedocumentsdetailedhereinand(4)thebeneficiary'sdraft(s)at(5)___drawnon(6)nominatedpayingbank×□×□TheformulaicexpressionsofCreditbyAcceptanceinletterformatThisCreditistoexpireonorbefore(date)at(1)placeandisavailablewith(2)issuingbankoradvisingbank/otherbank(nominatedbank)by(3)LetterofCreditbyAcceptance□Sightpayment□Deferredpaymentat(on)_______________Acceptanceat_____daysafter___________□NegotiationAgainstthedocumentsdetailedhereinand(4)thebeneficiary'sdraft(s)at(5)___drawnon(6)nominatedpayingbank□×□×如何填写信用证开证申请书？HowtofillintheL/CApplication?HowtofillintheL/CApplication?UCP600中关于商业发票的规定TheRegulationsonCommercialInvoicesinUCP600TheRegulationsonCommercialInvoicesinUCP600UCP600istheUniformCustomsandPracticeforDocumentaryCreditsformulatedbytheInternationalChamberofCommerce.UniformStandardsforVariousStagesofLetterofCreditOperations信用证业务各环节的统一标准Issuance

开立Notification

通知Amendment

修改DocumentReview

单据审核Significance:reducingdisputesinletterofcreditoperations,promotingtradefacilitation,andprotectingtheinterestsofallpartiesinvolved.TheRegulationsonCommercialInvoicesinUCP600Article18CommercialInvoice第十八条

商业发票

i.mustappeartohavebeenissuedbythebeneficiary(exceptasprovidedinarticle38).i.必须在表面上看来系由受益人出具（第三十八条另有规定者除外）；

ii.mustbemadeoutinthenameoftheapplicant(exceptasprovidedinsub-article38(g));ii.必须做成以申请人的名称为抬头（第三十八条（g）款另有规定者除外）a.Acommercialinvoice:TheRegulationsonCommercialInvoicesinUCP600Article18CommercialInvoice第十八条

商业发票

iii.mustbemadeoutinthesamecurrencyasthecredit;iii.必须将发票币别作成与信用证相同币种。

iv.andneednotbesigned.iv.无须签字。TheRegulationsonCommercialInvoicesinUCP600Article18CommercialInvoice第十八条

商业发票

b.Anominatedbankactingonitsnomination,aconfirmingbank,ifany,ortheissuingbankmayacceptacommercialinvoiceissuedforanamountinexcessoftheamountpermittedbythecredit,anditsdecisionwillbebindinguponallparties,providedthebankinquestionhasnothonouredornegotiatedforanamountinexcessofthatpermittedbythecredit.b.按照指定行事的被指定银行、保兑行（如有）或开证行可以接受金额超过信用证所允许金额的商业发票，倘若有关银行已兑付或已议付的金额没有超过信用证所允许的金额，则该银行的决定对各有关方均具有约束力。TheRegulationsonCommercialInvoicesinUCP600Article18CommercialInvoice第十八条

商业发票

c.Thedescriptionofthegoods,servicesorperformanceinacommercialinvoicemustcorrespondwiththatappearinginthecredit.c.商业发票中货物、服务或行为的描述必须与信用证中显示的内容相符。《国际标准银行实务》

(第745号出版物)ISBP745ISBP745istheInternationalChamberofCommerce(ICC)publicationNo.745,knownasthe"InternationalStandardBankingPracticefortheExaminationofDocumentsunderDocumentaryCredits."ISBP745supplementsandelaboratesonUCP600ScopeofCollectionDocumentExaminationStandardsCommonIssuesandSolutionsPrincipleofConsistencyLanguageandTerminologyReducingtheriskofdiscrepanciesandrejections.Enhancingtheefficiencyandsecurityofletterofcreditoperations.《跟单托收统一规则（第522号）》URC522URC522URC522istheInternationalChamberofCommercepublicationNo.522,knownasthe"UniformRulesforCollections."URC522istheinternationalstandardforhandlingcollectiontransactionsininternationaltrade.URC522URC522TheImporter

TheExporterURC522URC522感谢您选择了布衣公子作品，单击添加文字内容，言简意赅不罗嗦。(D/A)感谢您选择了布衣公子作品，单击添加文字内容，言简意赅不罗嗦。(D/P)ThiscollectionissubjecttotheUniformRulesforCollections,ICCPublicationNo.522(URC522).ScopeofCollectionURC522DefinitionofCollectionURC522Banks,actingupontheinstructionsoftheprincipal,handlefinancialdocumentsand/orcommercialdocumentstoobtainpaymentoracceptance.ObligationsandResponsibilitiesofBanksURC522HandlingofDocumentsURC522PaymentandAcceptanceURC522HandlingofDishonorURC522URC522Reducingdisputesarisingfromdifferencesinnationallawsandpractices.Enhancingthesecurityandefficiencyoftransactions.单单一致原则及单证不符海关退单原因解析TheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejection主讲人：景艳TheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejectionPrinciple:Preparefirst,checksecond,submitlast.PreparingandCheckingCustomsDocumentsWhydotheirdocumentsgetrejectedwithoutobviousmajormistakes?FacingDocumentRejectioninActualCustomsClearanceTheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejection

Whywillinconsistentdocumentsberejectedbycustoms?ConsistencyofAllDocumentsTheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejectionContractCommercialInvoiceCustomsDeclarationFormThereisnoroomforrandommodificationorcasualsimplificationindocumentpreparation.Allshippingandinspectiondocumentsmustkeepexactlythesamekeyinformation.TheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejection禁止随意修改与简化Norandommodification

orsimplification.唛头ThekeyinformationthatneedsfullconsistencyThecommodityinspectioncertificateisakeyofficialdocumentsupervisedbycustoms.TheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejectionThecommodityinspectioncertificatemustbe100%consistentwiththebilloflading,invoiceandpackinglist.TheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejectionAsinglelettererror,adifferentnumberorasimplifiedwordcanleadtoclearancefailure.一个字母错误、一个数字偏差、一处文字简写，都可能导致清关失败Objective:Tohelpyouavoidpracticalerrors目的:帮助大家规避实操失误TheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejectionDonotsimplifyproductnamescasuallytosavetime.ThethreemostcommonreasonsforcustomsrejectionduetodocumentinconsistencyFirst,inconsistentproductnameandspecification.WrongPractice发票简写品名Thesimplifiedproductnameontheinvoice:LEDBulb商检证书全称品名Theofficialstandardandfullproductnameontheinspectioncertificate:LEDLightingBulbCorrectPractice发票和商检证书品名一致：Consistentcommodityname:Invoice&InspectionCertificate:LEDLightingBulbTheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejectionInspectioncertificatedataisbasedonactualon-siteinspectionresults,whichisofficialandfixeddatathatcannotbemodifiedarbitrarily.Second,inconsistentquantity,weightandshippingmarks.officialandfixeddatathatcannotbemodifiedarbitrarily.TheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejectionItiscommonsensethatcommodityinspectioniscompletedpriortogoodsshipment.Third,inconsistentissuingdatesandinvalidlogicalsequences.TheConsistencyofAllDocuments&ReasonsforCustomsDocumentRejectionTheprincipleofdocumentconsistencyisthebasicandrigidrequirementofcustomssupervision.Itis