操作项目6 落实信用证.ppt

1、,主编 王 珍 副主编 叶 磊 刘 琴 潘冬梅 赵海燕 2010年7月,操作项目6落实信用证,能力目标 能看懂信用证； 能根据合同审核信用证并找出不符点； 能撰写改证函；,知识目标 掌握信用证业务操作流程； 掌握审证的依据和要点； 掌握改证信函的内容及常用表达方法；,案例示范,（一）案例示范1 2010年3月1日 浙江威仕服装有限公司收到意大利LILLY S.P.A.公司开来的信用证如下： DOCUMENTARY CREDIT TO: BKCH CN BJ 910 321 FENGQI ROAD, HANGZHOU 310003, ZHEJIANG PROV., CHINA FM: BANKA

2、 POPOLAR DI VICENZA MT: 700 27: SEQUENCE OF TOTAL: 1/1 40A: FORM OF DOC. CREDIT: IRREVOCABLE 20: DOC. CREDIT NUMBER: 00977010209784C 31C: DATE OF ISSUE: 100227 31D: EXPIRY DATE: 100310 PLACE: THE PEOPLES REP. OF CHINA 40E: UCP LATEST VERSION,50: APPLICANT: LILLY S.P.A. VIAG 38176 VENEZIA-MESTRE, ITA

3、LY 59: BENEFICIARY: ZHEJIANG VS GARMENTS CO., LTD 66 LIUHE ROAD, HESHAN ECONOMIC ZONE, HANGZHOU, CHINA 32B: AMOUNT: CURRENCY: USD AMOUNT: 120000, 41A: AVAILABLE WITH/BY: AVAILABLE WITH ANY BANK IN CHINA BY NEGOTIATION 42C: DRAFTS AT: SIGHT 43P: PARTIAL SHIPMENT: NOT ALLOWED 43T: TRANSSHIPMENT: ALLOW

4、ED 44A: LOADING IN CHARGE AT/FROM: NINGBO/ SHANGHAI PORT 44B: FOR TRANSPORT TO: TRIESTE, ITALY 44C: LATEST DATE OF SHIPMENT: 100322 45A: SHIPMENT OF GOODS: MENS PADDED JACKETS- 100% POLYESTER OXFORD, SILVER COATING ARTICLE: NEON W7 CIF TRIESTE, ITALY,46A: DOCUMENT REQUIRED: SIGNED COMMERCIAL INVOICE

5、 IN FOUR FOLD. PACKING LIST IN TRIPLICATE. FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING ISSUED BY THE SHIPPING COMPANY, MADE OUT TO ORDER AND BLANK ENDORSED, NOTIFYING APPLICANT. INSURANCE POLICY OR CERTIFICATE IN DUPLICATE. AGAINST ALL RISKS AND WAR RISKS FOR 110% OF THE INVOICE VALUE AS PER CIC

6、. CERTIFICATE OF ORIGIN FOR TEXTILES PRODUCTS EXPORTED TO E.U. ISSUED BY COMPETENT AUTHORITIES. COPY OF FAX/E-MAIL SENT BY THE SELLER TO THE BUYER WITHIN TWO DAYS FROM B/L ON BOARD DATE EVIDENCING: VALUE OF GOODS AND THEIR QUANTITY (FOR EACH STYLE, SIZE AND COLOUR), FEEDER AND OCEANIC VESSEL NAME, P

7、ORT OF LOADING AND PORT OF DISCHARGE, CONTAINER IDENTIFICATION NUMBER, SAILING DATE AND E.T.A. 47A: ADDITIONAL COND. : ALL DOCUMENTS MUST SHOW THIS L/C NO. BOTH QUANTITY AND AMOUNT FOR EACH ITEM 5% MORE OR LESS ALLOWED. AND ADDITIONAL FEE OF USD50.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS

8、PAID UNDER ANY DRAWING WHERE DOCUMENTS PRESENTED ARE FOUND NOT TO BE IN STRICT CONFORMITY WITH THE TERMS OF THIS CREDIT.,71B: DETAILS OF CHARGES: ALL BANKING CHARGES ARISING OUTSIDE BANKA POPOLAR DI VICENZA ARE FOR ACCOUNT OF BENEFICIARY AND MUST BE CLAIMED AT THE TIME OF ADVISING. 48: PRESENTTATION

9、 PERIOD: NOT LATER THAN 15 DAYS AFTER THE DATE OF ISSUANCE OF THE SHIPPING DOCUMENTS BUT WITHIN THE VALIDITY OF THE CREDIT. 49: CONFIRMATION: WITHOUT 78: INSTRUCTIONS: UPON OUR RECEIPT OF DOCUMENTS IN ORDER WE WILL REMIT IN ACCORDANCE WITH NEGOTIATING BANKS INSTRUCTIONS AT MATURITY -MAC/OBTDE84E DLM

10、,(二) 案例示范2 要求修改L/C的信函 浙江威仕服饰有限公司业务员王华于2010年3月2日收到信用证，对该证进行了审核，发现有不符点，于是撰写一封要求修改信用证的信函： Dear Mr. Smith, We have received your L/C No. 00977010209784C for Contract No. 1088. After checking, we find the following discrepancies: The expiry date is April 05,2010 instead of Mar. 10, 2010. The amount in th

11、e contract is 124,173.00 while the L/C amount is 120,000.00 Please instruct your bank to make amendments accordingly so that we may arrange shipment on time. Yours faithfully Wang Hua,X,中国银行 杭州分行 出口信用证修改通知书 Notification of L/C Amendment,注意事项 请审核修改内容与原证条款有无矛盾及做不到之处。 一次多项内容修改，公司只能全部接受或不接受。 有关该证修改事宜，请公

12、司径洽开证申请人。 请将此次修改书附在原证后，避免遗失 中国银行浙江省分行,AMENDMENT TO A DOCUMENTARY CREDIT,TO: BKCH CN BJ 910 321 FENGQI ROAD, HANGZHOU 310003, ZHEJIANG PROV., CHINA FM: BANKA POPOLAR DI VICENZA 40A: FORM OF DOC. CREDIT: IRREVOCABLE 20: DOC. CREDIT NUMBER: 00977010209784C 50: APPLICANT: LILLY S.P.A. VIAG 38176 VENEZIA

13、-MESTRE, ITALY 59: BENEFICIARY: ZHEJIANG VS GARMENTS CO., LTD 66 LIUHE ROAD, HESHAN ECONOMIC ZONE, HANGZHOU, CHINA 30. DATE OF AMENDMENT: 100305 26E. NUMBER OF AMENDMENT: 1 NARRATIVE: NEW DOC CREDIT AMOUNT :USD124173, NEW EXPIRY DATE: 100405 -MAC/OBTDE84E DLM,操作指南,操作指南1 信用证的内容 由于SWIFT的格式具有标准化，目前信用证的

14、格式主要都是用SWIFT电文，因此学习填制信用证，首先必要对SWIFT进行了解。 SWIFT由项目(FIELD)组成，如“59: Beneficiary - Name 只有卖方(受益人)有权决定是否接受信用证修改 凡是需要修改的内容,应做到一次性向客人提出,避免多次修改信用证的情况. 对于不可撤消信用证中任何条款的修改,都必须取得当事人的同意后才能生效. 收到信用证修改后,应及时检查修改内容是否符合要求,并分别情况表示接受或重新提出修改. 对于修改内容要么全部接受,要么全部拒绝.部分接受修改中的内容是无效的. 有关信用证修改必须通过原信用证通知行才具真实,有效;通过客人直接寄送的修改申请书或修

15、改书复印件不是有效的修改. 明确修改费用由谁承担.一般按照责任归属来确定修改费用由谁承担.,（三）改证信函的写信要点 （1）感谢对方及时开来信用证。 We are pleased to receive L/C NO. issued by dated against Sales Contract NO. . Thank you for your L/C NO. established by dated （2）阐明信用证中的不符点，并提出修改建议。 However, we are sorry to find it contains the following discrepancies. The

16、should be not / instead of . Please delete the clause and insert . Please amend the to . （3）催促对方及时改证。 Thank you for your cooperation. Please make sure that the L/C amendment reaches us within , otherwise we cannot effect punctual shipment. Please let us receive your L/C amendment as soon as possible

17、, so that we can effect shipment within the time stated in L/C.,知识链接,（一）、信用证的种类 1、以信用证项下的汇票是否附有货运单据划分为：跟单信用证（Documentary L/C）及光票信用证（Clean L/C）。 2、以开证行所负的责任为标准可以分为： 不可撤销信用证（Irrevocable L/C）。 指信用证一经开出，在有效期内，未经受益人及有关当事人的同意，开证行不能片面修改和撤销，只要受益人提供的单据 符合信用证规定，开证行必须履行付款义务。 可撤销信用证（Revocable L/C）。 开证行不必征得受益人或有

18、关当事人同意有权随时撤销的信用证，应在信用证上注明“可撤销”字样。但UCP600规定： 只要受益人依信用证条款规定已得到了议付、承兑或延期付款保证时，该 信用证即不能被撤销或修改。它还规定，如信用证中末注明是否可撤销， 应视为不可撤销信用证。 3、以有无另一银行加以保证兑付，可以分为： 保兑信用证（Confirmed L/C）。 指开证行开出的信用证，由另一银行保证对符合信用证条款规定的单据履行付款义务。对信用证加以保兑的银行，称为保兑行。 不保兑信用证（Unconfirmed L/C）。 开证行开出的信用证没有经另一家银行保兑。,4、根据付款时间不同，可以分为： 即期信用证（Sight L/

19、C）。 指开证行或付款行收到符合信用证条款的跟单汇票或装运单据后，立即履行付款义务的信用证。 远期信用证（Term L/C）。 指开证行或付款行收到信用证的单据时，在规定期限内履行付款义务的信用证。 5、根据受益人对信用证的权利可否转让，可分为： 可转让信用证（Transferable L/C）。 指信用证的受益人(第一受益人)可以要求授权付款、承担延期付款责任，承兑或议付的银行(统称“转让行”)，或当信用证是自由议付时，可以要求信用证中特别授权的转让银行，将信用证全部或 部分转让给一个或数个受益人(第二受益人)使用的信用证。开证行在信用证中要明确注明“可转让”(Transferable)，且只能转让一次。 不可转让信用证（Non-transferable L/C）。 指受益人不能将信用证的权利转让给他人的信用证。凡信用证中未注明“可转让”，即是不可转让信用证。 6、循环信用证（Revolving L/C）。 指信用证被全部或部分使用后，其金额又恢复到原金额，可再次使用，直至达到规定的次数或规定的总金额为止。,7、对开信用证（Reciprocal L/C）。 指两张信用证申请人互以对