国际结算 信用证审单实务.ppt

1、第 九讲 信用证审单实务,一、信用证单证审核简述,单据审核是银行对受益人提交的凭以议付、付款的单据的审查，实务中简称审单（documents examination）。 审单工作必须做到“单证一致，单单一致”。 审单的一个重要规则是:信用证的任何规定都必须执行。 审单顺序一般是先审汇票、发票，然后以发票为中心，依次审核保险单、运输单据等。,(一)汇票审核要点 1. 汇票金额( amount) (1)汇票金额不能超过信用证限额 (2)汇票上的货币币别与金额,须与发票上的一致; (3)汇票大、小写金额一致（amount in figures and words agree） .,2.汇票日期（te

2、nor） (1)出票日期（drawn for correct tenor） 跟单汇票的出票日不能早于提单日和迟于信用证的有效期; （2）提示日期(presentation date ).一般为信用证规定单据提示日。 （3）到期日（expiry date ）,3.汇票当事人（party） (1)收款人：若信用证未作规定，一般为议付行或其指示人。 （2）付款人；付款人应符合信用证的规定,即不能以申请人为付款人.议付信用证中规定“以我行为付款人（ DRAFT DRAWN ON US）”,以开证行为付款人。 （3）出票人；出票人或签字应与信用证的受益人完全相符.,4.其他： 信用证规定记载“DRAWI

3、NG CLAUSE”时，其开证行名称、信用证号码及开证日期均应于信用证一致。 如果汇票要背书，应正确背书，一般不能作限制性背书； 除非信用证授权，否则，不应开立“无追索权”的汇票。,（二）发票审核要点 1.发票须有信用证的受益人开出 根据UCP600的规定，发票无需签字，但须表明是由受益人出具的发票。实务中，发票一般由出票人加具正式签章。若受益人要求“MANUALLY SIGNED”，则必须手签，签章位置通常在发票的右下角，若证中规定须由贸促会等机构证实，则证实机构的签章通常在发票的左上角。,2.受票人，即发票的抬头人。 发票抬头人前通常印有“TO”,“SOLD TO MESSRS”,“FOR

4、 ACCOUNT AND RISK OF MESSRS”,“CONSIGNED TO”等。信用证上若无规定，在实际业务中，此处一般填写开证申请人即进口商的名称和地址。 3.发票对货物的描述与信用证的描述一致；,4.发票金额不超过信用证金额； 如果发票金额超过信用证金额，除非信用证特别规定，否则应将超证部分减除另做托收。如来证金额为USD 2,955.00,货款为USD3,150.00,发票应做成： PROCEEDS USD3,150.00 LESS EXCESSIVE VALUE FOR COLLECTION USD195.00 NET AMOUNT USD 2,955.00,货款含有佣金的情

5、形 若L/C 明确规定“LESS_%COMMISSION”,则发票内应照打，货款按扣佣后的净值收取； 若证中没有扣佣规定，但信用证金额为扣佣后净额，为保证单证一致，发票内应反映扣佣全过程； 若证中未提及佣金,汇票金额规定为发票金额的_%(一般为95%以上),发票上不应反映扣佣过程。,5.提交的发票份数应正确。 若来证将发票分成正副本，则所有正本发票上应盖“ORIGINAL”字样；若为电脑制单，也可直接在发票上打出“ORIGINAL”字样；如份数显示“IN DUPLICATE/2 COPIES”、“IN TRIPLICATE/3 COPIES”,则出口商向银行交单的发票至少一份是正本。,（三）提

6、单审核要点 完整的提单包括正面关于商品装运情况的记载和背面印就的运输条款。 1.必须是经签署的清洁、已装船提单； 2.不能显示“货装甲板”字样（must not show “on deck shipment”）； 3.提单的抬头、背书要正确；,4.装运日、装运港、卸货港与目的港按信用证规定办理； 卸货港如有重名，则应加注国名。卸货港如采用选择港方式，应全部列名，如为“伦敦/鹿特丹/汉堡”，则在卸货港栏中填上“OPTION LONDON/ ROTTERDAM/ HAMBURG”。选择港最多不得超过三个，且应在同一航线上，运费按最高者计收。 如中途转船，卸货港即填写转船港名称，而目的港应填入“最终

7、目的地（FINAL DESTINATION）” 5.装运货物与发票规定一致； 6.唛头。与发票一致。,6.按信用证规定的价格条件，注明“运费已付”、“运费已预付”、“运费待付”（“freight paid”、“freight prepaid”、“freight to be collected” must appear on B/L in accordance with price term specified in the credit.） 7.提示的提单，必须是全套正本。,（四）保险单审核要点 （1）保险单据的类别按规定的提示。 （2）保险金额：首先必须符合信用证的规定，在信用证对保险金额未

8、作规定的情况下，一般投保的最低金额，应为货物的CIF金额加10%。 保险金额的大小应一致，保额通常要“进位取整”或“进一取整”，即不管小数部分数字是多少，一律舍去，并在整数部分加“1”。,（3）保险币别与信用证币别相同. (4)投保险别如规定所示(cover all the risks specified ): 对信用证规定的投保险别不能漏保;若信用证未作规定,则可接受载明任何险别的保险单据.,（5）保费和费率 通常事先印就“AS ARRANGED(按约定)”字样，除非L/C另有规定，两者在保单上可以不具体显示。保险费（PREMIUM）通常占货价的比例为0.1%0.3%左右。险别不同，费率（R

9、ATE）不一（平安险的费率约相当于一切险的1/3，水渍险约相当于一切险的1/2）。,(6)必须全程保险(must cover full period of transit).一般基本保险的保险范围,都是“仓至仓”。特殊附加保险的范围，是从货物装上海轮或驳船开始，至货物目的港卸离海轮或驳船为止，因此，通常在投保特殊保险时，要加列一条款“包括仓至仓”（from warehouse to warehouse included） (7)保险日期，必须与提单日期相同或超前（must be dated on or before date of shipment as evidenced by date o

10、f B/L）,仔细阅读下列信用证,并审核全套单据。注明：单据于2005年6月15日提交，其中发票两份，保险单两份正本，无背书的正本提单三份。,二、信用证单据审核实例,（一）信用证 ADVISING BANK: THE BANK OF NEW YORK, INTERNATIONAL BANKING DEPARTMENT, NEW YORK, N. Y. SEQUENCE OF TOTAL 27:1/1 FORM OF DOC. CREDIT:40B: IRREVOCABLE DOC. CREDIT NUMBER: 21:050032 DATE OF ISSUE: 31C: 050501,EXPI

11、RY: 31D: 050620 IN NEW YORK ISSUING BANK: 52D: BANK IN PERU, LIMA,PERU APPLICANT: 50: BULDERS,S.A., LIMA,PERU BENEFICIARY: 59: HENRY CLYDE PRECISION PARTS ROCHESTER, NEW YORK,AMOUNT: CURRENCY USD AMOUNT 6000.00 (U.S. DOLLARS SIX THOUSAND ONLY) AVAILABLE WITH/BY: 41D: WITH THE BANK OF NEW YORK, NEW Y

12、ORK, N.Y. BY PAYMENT DRAFTS AT 42C: 60DAYS SIGHT DRAWEE: 42A: ADVISING BANK,PARTIAL SHIPMENT: 43P: NOT ALLOWED TRANSSHIPMENT: 43T: ALLOWED LOADING IN CHARGE: 44A:NEW YORK FOR TRANSPORT TO: 44B:CALLAO LATEST DATE OF SHIP: 44C: 050605 DESCRIPT. OF GOODS 45A: TOOLS,DOCUMENTS REQUIRED: 46A: + SIGNED COM

13、MERCIAL INVOICE IN TRIPLICATE + CONSULAR INVOICE +MARINE INSURANCE POLICY OR CERTIFICATE TO ORDER OF BULDERS, S.A., COVERING MARINE AND WAR RISKS AND S.R.7C.C. LOSSES, IF ANY, PAYABLE IN LIMA, PERU, IN U.S.A. DOLLARS,+FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO ORDER OF ISSUING BANK,

14、 MARKED “FREIGHT PREPAID” NOTIFY AAPLICANT ADITIONAL CON. 47A: +DRAFTS DRAWN MUST BE DESCRIBED WITH THE NUMBER AND DATE OF THIS L/C. CONFIRMATION: 49: WITHOUT,INSTRUCTIONS: 78: + DRAFTS AND DOCUMENTS TAKEN UP UNDER THIS CREDIT ARE TO BE FORWARDED IN ONE LOT TO BANK IN PERU, LIMA, PERU,(二)单据1.汇票(1)汇票

15、正面,EXCHANGE FOR USD6,000.00 NEW YORK 15 JUNE 2005 AT 30 DAYS SIGHT OF THIS FIRST OF EXCHANGE(SECOND OF EXCHANGE BEING UNPAID) PAY TO THE ORDER OF OURSELVES THE SUM OF USD SIX THOUSAND ONLY. DRAWN UNDER L/C NO.050032 DATED ON 050501 TO: HENRY CLYDE PRECISION PARTS ELEANOR PYE MANAGER,(2)汇票反面,HENRY CL

16、YDE PRECISION PARTS ELEANOR PYE MANAGER,2.商业发票,ISSUE: HENRY CLYDE PRECISION PARTS 42 SAFEWAY BLVD., 商业发票 ROCHESTER, NEW YORK COMMERCIAL INVOICE ORIGINAL TO: NO.: DATE BUILDERS, S.A., LIMA, PERU 9609 JUNE11, 2005 TRANSPORT DETAILS S/C NO.: L/C NO.: FROM NEW YORK TO CALLAO 050032 BY SEA TERMS OF PAYME

17、NT L/C AT 60 DAYS PAY.,MARKS & NUMBER AND QUAN- UNIT AMOUNT NUMBERS KIND OF PACKAGE TITY PRICE DESC. OF GOODS AIB 400 GRADE “B”#7 471 ROUTER BITS PACKED IN 25 CTNS USD6000.00 CIF CALLAO TOTAL: AMOUNT SAY USD SIX THOUSAND ONLY HENRY CLYDE PRECISION PARTS ELEANOR PYE MANAGER,3.保险单,XXX INSURANCE COMPAN

18、Y CARGO TRANSPORTATION INSURANCE POLICY INVOICE NO. 9609 POLICY NO. CONTRACT NO. L/C NO. 050032 INSURED HENRY CLYDE PRECISION PARTS,THIS POLICY OF INSURANCE WITNESSES THAT XXX INSURANCE COMPANY (HEREINAFTER CALLED “THE COMPANY”)AT THE REQUEST OF THE INSURED AND IN CON- SIDERATION OF THE AGREED PREMI

19、UM PAID TO THE COMPANY BY THE INSURED, UNDE- RTAKES TO INSURE THE POLICY AS PER THE CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON. IT IS HEREBY UNDERSTOOD AND AGREED THAT IN THE CASE OF THE LOSS, SUCH LOSS IS PAYABLE TO THE ORDER OF BANK IN PERU, LIMA, PERU, IN US DOLLARS.,MARKS

20、 & QUANTITY DESCRIPTION AMOUNT NUMBERS OF GOODS INSURED AIB 25 TOOLS USD5,500 471 CARTONS TOTAL AMOUNT US DOLLARS FIVE THOUSAND INSURED FIVE HUNDRED ONLY PREMIUM AS DATE OF 12 PRE S.S. ARRANGED COMME- JUNE CONV- TOM NCEMENT 2005 EYANCE FROM NEW YORK VIA TO CALLAO, PERU CONDITIONS: ALL RISKS INCLUING

21、 S.R.&C.C. AND WAR RISKS,IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER. CLAIMS, IF ANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN TOGETHER WITH THE RELEVENT DOCUMENTS SHALL BE SURREN

22、DERED TO THE COMPANY. IF ONE OF THE ORIGINAL POLICY HAS BEEN ACCOPLISHED, THE OTHERS TO BE VOID. 2 ORIGINAL(S),CLAIMS PAYABLE XXX INSURANCE IN LIMA PERU COPANY IN USD BROWN ELLEN DATE: 13 JUNE 2005 (ADD.). NEW YORK,4.提单,1. SHIPPER INSERT NAME, ADDRESS AND PHONE HENRY CLYDE PRECISION A&P SHIPPING PAR

23、TS COMPANY LTD. ROCHESTER, NEW YORK 2. CONSIGNEE INSERT NAME, ADDRESS AND PHONE TO ORDER OF BANK IN PERU , LIMA, PERU 3. NOTIFY PARTY INSERT NAME, ADDRESS AND PHONE BANK IN PERU, LIMA, PERU,MARKS & NO. OF DESCR. G.W. MEASUREMENT NUMBER CONTAINER OF KGS CONTAINER OR GOODS / SEAL NO. PACKAGES AIB 25 CTNS TOOL 413 8.0CMB 471 KGS 10.TOTAL NUMBER OF CONTAINERS AND/OR PACKAGES(IN WORDS): TOTAL TWENTY FIVE CARTONS ONLY 11. FREIGHT & 12.PLACE AND DATE OF CHARGES ISSUE COLLECT NEW YORK, 12 JUNE 2005,Shipped on board the vessel named above in apparent good order and condition (unless other in