通常的跟单信用证(ppt 32页).ppt

1、第六章通常的跟单信用证,第一节不可撤销信用证与可撤销信用证第二节保兑信用证与不保兑信用证第三节付款、承兑、议付信用证第四节即期与远期信用证,第六章通常的跟单信用证,第一节不可撤销信用证与可撤销信用证按开证行对信用证所负的责任，可将信用证分为可撤销和不可撤销信用证。Article6RevocableCreditsv.IrrevocableCreditsa)ACreditmaybeeitheri.revocableorii.irrevocable.b)TheCredit,therefore,shouldclearlyindicatewhetheritisrevocableorirrevocable

2、.c)IntheabsenceofsuchindicationtheCreditshallbedeemedtobeirrevocable.,第六章通常的跟单信用证,一、不可撤销的信用证（一）定义和确定承诺不可撤销信用证（IrrevocableCredits）：未经开证行、保兑行（如有）和受益人的明确同意，不可撤销或修改的信用证。Article9LiabilityofIssuingandConfirmingBanksa.AnirrevocableCreditconstitutesadefiniteundertakingoftheIssuingBank,providedthatthestipula

3、teddocumentsarepresentedtotheNominatedBankortotheIssuingBankandthatthetermsandconditionsoftheCreditarecompliedwith:i.iftheCreditprovidesforsightpaymenttopayatsight;ii.iftheCreditprovidesfordeferredpaymenttopayonthematuritydate(s)determinableinaccordancewiththestipulationsoftheCredit;,第六章通常的跟单信用证,一、不

4、可撤销的信用证iii.iftheCreditprovidesforacceptance;(a)bytheIssuingBanktoacceptDraft(s)drawnbytheBeneficiaryontheIssuingBankandpaythematmaturity,or(b)byanotherdraweebanktoacceptandpayatmaturityDraft(s)drawnbytheBeneficiaryontheIssuingBankintheeventthedraweebankstipulatedintheCreditdoesnotacceptDraft(s)drawn

5、onit,ortopayDraft(s)acceptedbutnotpaidbysuchdraweebankatmaturity;iv.iftheCreditprovidesfornegotiationtopaywithoutrecoursetodrawersand/orbonafideholders,Draft(s)drawnbytheBeneficiaryand/ordocument(s)presentedundertheCredit.ACreditshouldnotbeissuedavailablebyDraft(s)ontheApplicant.IftheCreditneverthel

6、esscallsforDraft(s)ontheApplicant,bankswillconsidersuchDraft(s)asanadditionaldocument(s).,第六章通常的跟单信用证,（二）信用证的不可撤销性信用证的不可撤销性是指信用证如需修改或撤销，须经开证行、保兑行（如有）和受益人三方明确同意，否则既不可修改也不可撤销。Article9LiabilityofIssuingandConfirmingBanksd.i.AnirrevocableCreditcanneitherbeamendednorcancelledwithouttheagreement(s)oftheIs

7、suingBank,theConfirmingBank,ifany,andtheBeneficiary.,第六章通常的跟单信用证,Article9LiabilityofIssuingandConfirmingBanksii.TheIssuingBankshallbeirrevocablyboundbyanamendment(s)issuedbyitfromthetimeoftheissuanceofsuchamendment(s).AConfirmingBankmayextenditsconfirmationtoanamendmentandshallbeirrevocablyboundasof

8、thetimeofitsadviseoftheamendment.AConfirmingBankmay,however,choosetoadviseanamendmenttotheBeneficiarywithoutextendingitsconfirmationandifso,mustinformtheIssuingBankandtheBeneficiarywithoutdelay.,第六章通常的跟单信用证,Article9LiabilityofIssuingandConfirmingBanksiii.ThetermsoftheoriginalCreditwillremaininforcef

9、ortheBeneficiaryuntiltheBeneficiarycommunicateshisacceptanceoftheamendmenttothebankthatadvisessuchamendment.TheBeneficiaryshouldgivenotificationofacceptanceorrejectionofamendment(s).IftheBeneficiaryfailstogivesuchnotification,thetenderofdocumentstotheNominatedBankorIssuingBank,thatconformtotheCredit

10、andtonotyetacceptedamendment(s),willbedeemedtobenotificationofacceptancebytheBeneficiaryofsuchamendment(s)andasofthatmomenttheCreditwillbeamended.iv.Partialacceptanceofamendmentscontainedinoneandthesameadviceofamendmentisnotallowedandconsequentlywillnotbegivenanyeffect.,第六章通常的跟单信用证,（二）信用证的不可撤销性经开证行、

11、保兑行（如有）和受益人的明确同意后，不可撤销信用证可被撤销或修改。修改书对三个当事人的生效时间如下：1开证行：自其发出修改书时起生效。2保兑行：将其保兑扩展至修改书，并自其通知修改书时起，修改书对其生效。3受益人：（1）收到修改书后，发出接受修改通知，此时修改书生效。（2）不立即发出接受通知，但当交来的单据符合修改书的要求时，修改书生效。（3）交单时仍不接受修改书，最好应发出拒绝接受通知，则该修改书对受益人无效。修改内容只有接受或不接受，不允许部分接受。,第六章通常的跟单信用证,第一节不可撤销信用证与可撤销信用证二、可撤销信用证可撤销信用证（RevocableCredits）：开证行可以不经受

12、益人的同意而随时撤销或修改的信用证。Article8RevocationofaCredita.ArevocableCreditmaybeamendedorcancelledbytheIssuingBankatanymomentandwithoutpriornoticetotheBeneficiary.,第六章通常的跟单信用证,Article8RevocationofaCreditb.However,theIssuingBankmust:i.ReimburseanotherbankwithwhicharevocableCredithasbeenmadeavailableforsightpayme

13、nt,acceptanceornegotiationbysuchbankpriortoreceiptbyitofnoticeofamendmentorcancellation,againstdocumentswhichappearontheirfacetobeincompliancewiththetermsandconditionsoftheCredit;ii.reimburseanotherbankwithwhicharevocableCredithasbeenmadeavailablefordeferredpayment,ifsuchabankhas,priortoreceiptbyito

14、fnoticeofamendmentorcancellation,takenupdocumentswhichappearontheirfacetobeincompliancewiththetermsandconditionsoftheCredit;,第六章通常的跟单信用证,可撤销信用证在贸易结算中及少使用，偶尔用于子公司之间，或特殊贸易，或作为支付承诺的替代物。可撤销信用证的常用措辞：1.Thiscreditissubjecttocancellationoramendmentatanytimewithoutpriornoticetoyou.2.Weundertaketohonoryourdra

15、ftsdrawnandnegotiatedinconformitywiththetermsofthiscreditprovidedsuchnegotiationhasbeenmadepriortoreceiptbyyouofnoticeofcancellation.（我们保证在你们接到撤销通知以前，根据本信用证条款开出和议付的汇票在我行提示时，我们照付。）,第六章通常的跟单信用证,第二节保兑信用证与不保兑信用证保兑行的承诺在程度上和文义上与开证行的承诺完全相同，即它构成与开证行相同的支付、承兑或议付的明确承诺。若保兑行若与指定行是两家不同的银行，指定行应先向保兑行寄单索偿，然后再由保兑行向开证

16、行清算。,第六章通常的跟单信用证,第三节付款、承兑、议付信用证Article10TypesofCredita.AllCreditmustclearlyindicatewhethertheyareavailablebysightpayment,bydeferredpayment,byacceptanceorbynegotiation.b.i.UnlesstheCreditstipulatesthatitisavailableonlywiththeIssuingBank,allCreditsmustnominatethebank(theNominatedBank)whichisauthorized

17、topay,toincuradeferredpaymentundertaking,toacceptDraft(s)ortonegotiate.InafreelynegotiableCredit,anybankisaNominatedBank.,第六章通常的跟单信用证,Article10TypesofCreditii.NegotiationmeansthegivingofvalueforDraft(s)and/ordocument(s)bythebankauthorizedtonegotiate.Mereexaminationofthedocumentswithoutgivingofvalued

18、oesnotconstituteanegotiation.,第六章通常的跟单信用证,Article10TypesofCreditC.UnlesstheNominatedBankistheConfirmingBank,nominationbytheIssuingBankdoesnotconstituteanyundertakingbytheNominatedBanktopay,toincuradeferredpaymentundertaking,toacceptDraft(s),ortonegotiate.ExceptwhereexpresslyagreedtobytheNominatedBan

19、kandsocommunicatedtotheBeneficiary,theNominatedBanksreceiptofand/orexaminationand/orforwardingofthedocumentsdoesnotmakethatbankliabletopay,toincuradeferredpaymentundertaking,toacceptDraft(s)ortonegotiate.,第六章通常的跟单信用证,Article10TypesofCreditd.Bynominatinganotherbank,orbyallowingfornegotiationbyanybank

20、,orbyauthorizingorrequestinganotherbanktoadditsconfirmation,theIssuingBankauthorizessuchbanktopay,acceptDraft(s)ornegotiateasthecasemaybe,againstdocumentswhichappearontheirfacetobeincompliancewiththetermsandconditionsoftheCreditandundertakestoreimbursesuchbankinaccordancewiththeprovisionsoftheseArti

21、cles.,第六章通常的跟单信用证,第三节付款、承兑、议付信用证按受益人交单后银行兑付方式不同，可将信用证分为下列五种：一、即期付款信用证（SightPaymentCredit）：受益人开立即期汇票、或不需汇票仅凭单据即可向指定银行(或直接向开证行直接付款信用证)提示请求付款的信用证。指定付款银行的索偿办法：1向偿付行索偿（如有的话）；2向开证行索偿。指定付款行在预计收到偿付的日期，即其向偿付行或开证行发电3天后向受益人付款。开证行在收到索偿电后3个工作日起息。,第六章通常的跟单信用证,第六章通常的跟单信用证,第三节付款、承兑、议付信用证二、延期付款信用证（DeferredPaymentCre

22、dit）：不需汇票，仅凭受益人交来单据，从银行审单无误接受单据起，延长一段时间，至到期日付款的信用证。常用确定到期日的方法：1交单日后若干天付款。例如：15daysafterpresentationofdocuments。2装运日（或提单日）后若干天付款。例如：30daysafterthedateofshipment。30daysafterB/Ldate。3固定将来日期付款。例如：On(afuturedate)fixed。,第六章通常的跟单信用证,第六章通常的跟单信用证,第三节付款、承兑、议付信用证三、承兑信用证（AcceptanceCredit）：开证行或指定行在审单无误后，承兑受益人开立的

23、远期汇票并于到期日付款的信用证。远期汇票的期限：1见票后若干天付款。例如：30days（after）sight。2装运日/提单日后若干天付款。例如：180daysdateofshipment/billoflading。,第六章通常的跟单信用证,第六章通常的跟单信用证,第三节付款、承兑、议付信用证四、议付信用证（NegotiationCredit）：议付行在审单无误后，扣除利息买下受益人交来的汇票/单据并立即付款的信用证。议付行买下汇票/单据后成为正当持票人。开立的汇票为即期汇票。如拟开立远期汇票，将等同于承兑信用证下的汇票由承兑行承兑后贴现。利息通常按1216天不等的垫款时间（美元平均收汇日）

24、，以及LIBOR（LondonInter-bankOfferedRate伦敦银行同业拆借利率）利率计算。议付：被授权的银行对汇票及/或单据付给对价（扣除利息后的净额）。议付行是对价持票人，有权要求开证行偿付。,第六章通常的跟单信用证,第六章通常的跟单信用证,第三节付款、承兑、议付信用证五、自由议付信用证（FreelyNegotiableCredit）：可由受益人任意选择议付行的信用证。自由议付信用证可规定在一个城市，或一个国家的任何银行议付，但不宜规定在全世界的任何银行议付，因为那样开证行的风险太大。例如：Placeforpresentation:AnybankatHangzhou/inChi

25、naCreditavailablewith:AnybankatHangzhou/inChina贴现与议付的比较，见书P209。,第六章通常的跟单信用证,五种信用证的比较,第六章通常的跟单信用证,第五节即期与远期信用证按付款时间不同，可将信用证分为即期与远期信用证。一、即期信用证（SightCredit）即期付款信用证和议付信用证，不论是否要求汇票，均对受益人立即付款，因此都属于即期信用证。二、远期信用证（UsanceCredit）按利息由买方还是由卖方承担分类，远期信用证可分为买方远期信用证和卖方远期信用证。,第六章通常的跟单信用证,二、远期信用证（UsanceCredit）1买方远期信用证（

26、BuyersUsanceCredit），又称假远期信用证（UsanceCreditPayableatSight）买方在合同订明使用即期信用证的情况下，申请人要求开立的是远期信用证。该信用证项下的远期汇票经承兑贴现，由买方支付贴现利息，卖方即可获得票面金额，而买方则俟汇票到期日付款。这里包含银行对进口商的融资。,第六章通常的跟单信用证,买方远期信用证常见条款有：(1)Draftat90dayssightonIssuingBankL/Cterms:a)Immediatereimbursementwillbeprovidedbyusonreceiptofthedocuments.b)Discountchargeisforthebuyersaccount.c）DraftdrawnunderthisCreditshouldbenego