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1、2022/11/29,国际结算,第七讲信用证（1） （ Letter of Credit ）,2022/11/29,国际结算,信用证（）,、什么是信用证？、信用证的特点、为什么使用信用证？、信用证的当事人、信用证的流程、信用证的形式和内容,2022/11/29,国际结算,一、什么是信用证,发货,交单,付款,付款,放单,申请,开证,2022/11/29,国际结算,信用证的含义,是银行开出的付款承诺应进口商的要求（或开证行因自身需要）开出承诺付给出口商确定的金额条件是提交规定的单据这些单据必须符合信用证开列的条款和条件,2022/11/29,国际结算,UCP600对信用证的定义：Credit me
2、ans any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honor a complying presentation.（信用证意指一项约定，不论其如何命名或描述，它是由开证行开出的不可撤销的对相符单据确定付款的承诺。）,2022/11/29,国际结算,Honor means:（Honor 意指：）a. to pay at sight if the credit is avai
3、lable by sight payment.（对即期付款信用证的付款）b. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment.（对延期付款信用证的延期付款承诺并到期付款）c. to accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by acceptance.（对承兑
4、信用证下受益人开出的汇票的承兑并到期付款）,2022/11/29,国际结算,单据：指信用证所要求提交的单据，如发票、运输单据、保险单据、产地证等相符单据指：单内相符、单单相符、单证相符,2022/11/29,国际结算,二、信用证的特点,开证银行承担第一付款责任而且付款责任是独立的。信用证独立于买卖合同。信用证处理的是单据而不是货物。,2022/11/29,国际结算,三、为什么使用信用证,、信用证为不在交货现场的买卖双方提供了同等程度的安全保障，使买卖双方在履行合同时处于同等地位。、信用证在一定程度上可以减少外汇风险和政治风险。、信用证有资金融通的功能。、跟单信用证的使用有法律和惯例的支持。,2
5、022/11/29,国际结算,信用证的缺点,它仍然存在风险与汇款、托收相比较，它的费用最高，手续最繁琐,2022/11/29,国际结算,四、信用证的当事人,（一）信用证的主要当事人及它们的契约安排,申请人,受益人,开证行,合同,开证申请书,信用证,一个合同下的当事人不能引用另一个合同的规定来取得不应取得的权利或作为违约的抗辩,2022/11/29,国际结算,（二）信用证的其他当事人,1.通知行2.保兑行3.转让行4.议付行5.付款行6.偿付行,受益人（出口商）,申请人（进口商）,开证行,通知行/保兑行/转让行/议付行/付款行,申请开证,开证寄证,通知证及其它,偿付行,索偿,偿付,偿付,2022
6、/11/29,国际结算,（三）信用证当事人的权利义务,开证申请人：1、按合同规定的时间申请开证。2、合理指示开证。3、提供开证担保。4、支付开证与修改的有关费用。5、向开证行付款赎单。,2022/11/29,国际结算,信用证当事人的权利义务,开证行：1、遵照开证申请人指示开立和修改信用证。2、合理、小心地审核单据。3、承担第一性、独立的付款责任。,2022/11/29,国际结算,信用证当事人的权利义务,受益人：1、审核信用证条款。2、及时提交正确、完整的单据。3、要求付款、承兑或议付。,2022/11/29,国际结算,信用证当事人的权利义务,通知行：1、决定是否接受开证行指定。2、鉴别来证真伪
7、。确定不确定3、对翻译免责。,2022/11/29,国际结算,信用证当事人的权利义务,议付行：1、有权不议付。2、可以要求受益人将货权作抵押。 3、有权向开证行、保兑行、付款行或偿付行索偿。,2022/11/29,国际结算,信用证当事人的权利义务,保兑行：1、决定是否保兑。2、有权对信用证修改部分不保兑，但不能只对同一修改书中的部分内容加具保兑。3、在单证相符条件下，保兑行与开证行责任义务完全一致，付款后只能向开证行索偿。4、拒付不符点单据必须明白无误地向受益人声明。,2022/11/29,国际结算,信用证当事人的权利义务,付款行：1、决定是否接受开证行指定。2、审单付款责任与开证行一样，付款
8、后无追索权，只能向开证行索偿。,2022/11/29,国际结算,信用证当事人的权利义务,偿付行：1、如果开证行没有存款或存款不足，又无透支协议，有权拒付。2、付款后，开证行即使审单发现有不符点，也不能向偿付行追索，只能要求议付行退回款项。,2022/11/29,国际结算,五、信用证的流程,受益人（出口商）,申请人（进口商）,开证行,通知行/保兑行/转让行/议付行/付款行,1、订立合同,6、提交单据,2、申请开立信用证,9、付款,3、开证,10单到通知,5、发运货物,4、通知信用证,7、垫款,8、寄出单据,11付款赎单,偿付行,9a、索偿,9b、偿付,2022/11/29,国际结算,六、信用证的
9、形式和内容,信开信用证（Letter of credit）电开（cable）信用证简电本（Brief cable）全电本（Full cable),2022/11/29,国际结算,1、开证行名称（Issuing Bank）2、信用证号码（L/C Number）3、信用证形式（Form of Credit）4、开证日期（Date of Issue）5、受益人（Beneficiary）：出口商6、开证申请人（Applicant）：进口商7、信用证金额（L/C Amount）,信用证的内容,2022/11/29,国际结算,8、有效期限（Terms of Validity 或 Expiry Date）：
10、如果信用证未注明最迟交单期，效期即是最迟交单期9、生效地点：即交单地点10、汇票出票人（Drawer）：受益人11、汇票付款人（Drawee）：根据信用证的具体规定，一般是开证行12、汇票出票条款（Drawn Clause）13、对单据的要求：需要的单据名称、份数和具体要求。,2022/11/29,国际结算,14、关于货物描述部分：货名、数量、单价以及包装、唛头、价格条件等最主要的内容和合同号码。15、装运地/目的地。装货港（Port of Loading/Shipment）转运港（Port of Transshipment）卸货港或目的地（Port of Discharge or Port
11、of Destination） 装船地（LOADING ON BOARD AT/FROM） 发运地（DISPATCH AT/FROM）接受监管地 (TAKING IN CHARGE AT/FORM 装运期限（Latest Date of Shipment）,2022/11/29,国际结算,16、分装/转运。 分批装运PARTIAL SHIPMENTS 转运TRANSSHIPMENT 17、交单期。PERIOD FOR PRESENTATION 18、开证行对有关银行的指示条款。19、开证行的保证条款Engagement/Undertaking Clause,2022/11/29,国际结算,20
12、、开证行签章Opening Banks Name and Signature信开本信用证必须由开证行有权签字人签字方能生效，一般情况下是采取“双签”即两人签字的办法。21、其他特别条件（Other Special Condition）22、根据UCP 500开立信用证的文句。,2022/11/29,国际结算,信用证样本,INCOMING SWIFT MESSAGE PAGE 1700 ISSUE OF A DOCUMENTARY CREDITREFERENCE: 980102TO: ACMSBUS33 ACME STATE BANKFROM: ABCNTLSE ABC NATIONAL BAN
13、K, MANILA27 SEQUENCE OF TOTAL 1/240a FORM OF DOCUMENTARY CREDIT IRREVOCABLE20 DOCUMENTARY CREDIT NUMBER M3001-344-6781,2022/11/29,国际结算,31C DATE OF ISSUE 98010231D DATE AND PLACE OF EXPIRY 980205 USA50 APPLICANT PIG FARMS, INCORPORATED 999 AVENIDA DE LOS CERDOS GORDOS TABUK, PHILIPPINES59 BENEFICIARY
14、 HEFTY SWINE INCORPORATED WANDA, MINNESOTA USA 5599932B CURRENCY CODE, AMOUNT USD 47.820,56,2022/11/29,国际结算,41D AVAILABLE WITH BY ACMSBUS33 ACME STATE BANK BY NEGOTIATION42C DRAFTS AT SIGHT42D DRAWEE YOURSELF 43P PARTIAL SHIPMENTS ALLOWED43T TRANSSHIPMENT ALLOWED,2022/11/29,国际结算,44A LOADING ON BOARD
15、/DISPATCH/TAKING IN CHARGE AT/FROM USA AIRPORT44B FOR TRANSPORTATION TO MANILA AIRPORT, PHILIPPINES44C LATEST DATE OF SHIPMENT 98011545A DESCRIPTION OF GOODS AND/OR SERVICES BOARS CIF MANILA PER: PRO-FORMA NO. T.F/899 DATED 1997 DECEMBER 1,2022/11/29,国际结算,INCOMING SWIFT MESSAGE PAGE 2 700 ISSUE OF A
16、 DOCUMENTARY CREDITREFERENCE: 98010246A DOCUMENTS REQUIRED +SIGNED COMMERCIAL INVOICE IN TRIPLICATE +AIRWAY BILL OF LADING ADDRESSED TO PIG FARMS, INCORPORATED, 999AVENIDA DE LOS CERDOS GORDOS, TABUK, PHILIPPINES DATED NOT LATER THAN 980115 MARKED FREIGHT PREPAID NOTIFY APPLICANT.,2022/11/29,国际结算,+I
17、NSURANCE POLICY OR CERTIFICATE IN DUPLICATE COVERING ALL RISKS (MARINE/AIR/LAND TRANSIT, AS APPLICABLE), WAR, STRIKE, RIOTS, AND CIVIL COMMOTION CLAUSES, THEFT, PILFERAGE AND NON-DELIVERY CLAUSES, AS PER THE INSTITUTE OF LONDON CARGO CLAUSES FROM WAREHOUSE TO WAREHOUSE FOR 110 PCT OF CIF INVOICE VAL
18、UE,2022/11/29,国际结算,71B CHARGES ALL BANK CHARGES INCLUSIVE OF REIMBURSING BANKS CONFIRMATION AND ADVISING CHARGES PLUS TELEX COST ARE FOR THE APPLICANTS ACCOUNT TO BE COLLECTED AT NEGOTIATION.48 PERIOD FOR PRESENTATION DOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER BILL OF LADING DATE,2022/11/29,国际
19、结算,49 CONFIRMATION INSTRUCTIONS CONFIRM53A REIMBURSING BANK ABC NATIONAL BANK, CHICAGO78 INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK TELEX ADVISE NEGOTIATION INCLUSIVE OF ALL CHARGES.27: 2/220: M3001-344-6781,2022/11/29,国际结算,46B: +LC NO. M3001-344-6781 MUST BE INDICATED ON ALL SHIPPING DOC
20、UMENTS +SHIPMENT PRIOR TO OPENING AND/OR AFTER EXPIRY OF THIS CREDIT PROHIBITED. +PACKING LIST IN TRIPLICATE REQUIRED. +ONE SET OF NON-NEGOTIABLE DOCUMENTS TO BE SENT DIRECT TO BUYER BY BENEFICIARY AND A CERTIFICATE TO THIS EFFECT REQUIRED.,2022/11/29,国际结算,+ THIS CREDIT IS SUBJECT TO UNIFORM CUSTOMS
21、 AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION), PUBLICATION NO. 500,2022/11/29,国际结算,Key Words,受益人Beneficiary申请人 Applicant, Principal开证行 Issuing Bank, Issuer通知行 Advising Bank保兑行 Confirming Bank议付行 Negotiating Bank付款行 Drawee Bank承兑行 Accepting Bank索偿行 Claiming Bank偿付行 Reimbursing Bank寄单行 Remitti
22、ng Bank 转让行 Transferring Bank,2022/11/29,国际结算,Key Words,第一性的付款责任 Primary liability for payment of the Issuing Bank跟单信用证 Documentary Credit 指定银行 Nominated Bank保兑 confirm 承诺 undertaking 议付 negotiate延期付款 deferred payment 非单据条件 No-documentary condition软条款 soft clause,2022/11/29,国际结算,Whose obligation is
23、to arrange for a credit to be opened or issued in favor of the exporter.Referred to somebody who can benefit from the credit by its assurance of payment to him and this payment term is usually incorporated in the sales contract at the request of the exporter.The bank that issued the documentary cred
24、it on behalf of the applicant.,2022/11/29,国际结算,The bank that has the task of informing the beneficiary that credit has been issued in his favor so that the beneficiary may make necessary preparation for shipping the goods and drafting the documents stipulated in the credit.The bank that is authorize
25、d to pay the beneficiary or accept or negotiated his bills of exchanges (drafts), against his presentation of proper documents.The bank that buys an exporters drafts submitted to it under a documentary credit.,2022/11/29,国际结算,The bank that is requested to add its own commitment (make payment to the beneficiary) to the documentary credit.The bank that, at the request of the issuing bank, is to authorized to pay, or accept and pay time drafts under the credit.Usually the advising bank is the bank resides in the same city as the buyer.( ),
