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1、n 当前文文件修改密码：8362839n 更多数据请访问精品数据网(.)第一章 国际贸易单证的基本要求、 流程和发展趋势一、本 章 要 点1. 国际贸易单证大致可以分为商业单据、货运单据、保险单据和金融单据等。这些单据既具有商业性，又具有法律性，因此在制作这些单据时要求做到：（1）正确，即所谓的“证、同一致”，“单、证一致”，“单、单一致”，“单、货一致”。（2）完整，即信用证规定的各项单据必须齐全，不可缺少，单据的种类、每种单据的份数和单据本身的必要项目都必须完整。（3）及时，即处理单证要在一定时间内完成。（4）严谨，即单证中的各种条款必须制订严密，单证必须经过严格的审核，单证的处理必须合理
2、谨慎。国际商会跟单信用证统一惯例要求银行在审核信用证规定的一切单据时必须合理谨慎（reasonable care）。2. 国际贸易单证的出口业务流程一般是以CIF合同或CFR合同为基础，以信用证为付款方式，其基本流程主要包括：签订合同；组织货源；信用证与出口货源的衔接；商品检验；缮制商业发票和装箱单据；缮制出口货物报关单和出口收汇核销单；托运、订舱、报关；保险；缮制运输单据；装船通知；审单；交单、议付、结汇、核销等内容。3. 国际贸易单证的进口业务流程一般是以FOB合同为基础，以信用证为付款方式，其基本流程主要包括：签订贸易合同；申请开立信用证；安排运输工具以及装运；办理保险；审单付款；接货报
3、关；货物到达后的检验工作；如果发现卖方责任的数量短缺或质量不符等情况，还存在索赔问题。4. EDI是国际贸易单证发展的趋势。二、重 要 概 念证、同一致单、证一致单、单一致单、货一致信用证制单结汇已装船提单托运、报关、保险装船批注EDI国际贸易单证催证、审证、改证三、帮助与提示在国际贸易中，如果采用信用证支付方式，出口商提交的单据只有符合信用证的规定，才能获得开证行的付款，即出口方提交的单据要做到所谓的“单、证一致，单、单一致，单内一致”。因此，出口商要对国外开来的信用证进行认真细致的审核。出口商审核信用证的主要依据是交易双方成交的合同、国际商会跟单信用证统一惯例第600号出版物（UCP600
4、）、国内的有关政策和规定以及实际业务操作中出现的具体情况。本章主要介绍国际贸易单证的业务流程。由于信用证贯穿本书的始末，故在第一章将信用证的审核作为一道案例，以引出国际贸易单证这一话题，同时强调信用证业务在国际贸易中的重要性。这是国际贸易单证资格考试中易考的知识点，也是学生非常容易出错的地方。信用证审核的基本要点如下：1. 商品的品名、货号、规格规定与合同规定不符，这种错误一般比较容易发现；另外，对质量条款的规定，没有采用质量机动幅度。2. 货物数量规定与合同规定不符，容易出错的主要是计量单位和溢短装条款（MOL）。例如：仅仅说500吨，而没有写明是公吨（M/T）、长吨（L/T），还是短吨（S
5、/T）。3. 货物的包装条款与合同规定不符。例如：在本章的案例中，合同规定纸箱装（CARTONS），而信用证中却规定采用COLORED CARTONS，明显与合同规定不符。4. 商品价格条款和贸易术语有误。主要有：（1）商品单价的四个组成部分有误（单价应包括计量单位、单位价格金额、计价货币和贸易术语）。（2）贸易术语有误。例如：出口业务中FOB后跟国外港口，这是非常明显的错误。（3）总金额与合同不符。（4）信用证规定总金额没有考虑到溢短装条款等。5. 运输条款规定有误。主要包括：（1）分批装运和转运条款与合同规定不符。例如：在本章案例中，合同规定TRANSSHIPMENTALLOWED，而信用
6、证却规定TRANSSHIPMENT PROHIBITED。（2）装运港和目的港与合同规定不符。例如：在本章案例中，合同规定目的港为HONGKONG，而信用证却规定SINGAPORE/HONGKONG，这是明显的错误。（3）装运港和目的港的规定与贸易术语相矛盾。一般情况下，FOB后跟装运港，CFR、CIF后跟目的港，如果上海某公司出口一批货到日本，信用证写成FOB YOKOHAMA就是错误的表达方式。（4）提单运费条款规定与贸易术语相矛盾。如果贸易术语为FOB，则提单的运费条款应为“FREIGHT COLLECT”；如果贸易术语为CFR或CIF，则提单的运费条款应为“FREIGHT PREPAI
7、D”。例如：本章案例中，合同规定CIF贸易术语，而信用证却规定运费条款为“FREIGHT COLLECT”，这是错误的。6. 保险条款有误。主要有：（1）保险金额与合同规定不符，主要表现为加成率。例如：在本章案例中，合同规定加成110%，而信用证却规定加成120%。（2）保险条款的类别有误。目前，在我国进出口货物运输保险业务中，通常采用中国人民保险公司（PICC）规定的中国保险条款（China Insurance Clause，C.I.C.），而国际上许多国家和地区的保险公司在国际货物运输保险业务中往往采用英国保险业协会制定的协会货物条款（Institute Cargo Clause，I.C.
8、C.），因此在审核信用证时，要注意这一问题。例如：在本章案例中，合同规定保险条款为“ALL RISKS AND WAR RISKS AS PER CHINA INSURANCE CLAUSES”，而信用证却规定“THE INSTITUTE CARGO CLAUSES（A）, THE INSTITUTE WAR CLAUSES”。（3）保险险别有误。例如：合同规定投保ALL RISKS，信用证却规定投保ALL RISKS AND T.P.N.D。（4）有时出口方不应该提交投保单（FOB、CFR条件下），但信用证却规定出口方提交INSURANCE POLICY，应将这一条款删除。7. 汇票条款有误
9、。（1）付款期限与合同规定不符。例如：在本章案例中，合同规定即期（AT SIGHT），而信用证却规定远期20天（AT 20 DAYS SIGHT）。（2）没有将银行作为汇票的付款人。因为根据UCP600第6条c款的规定：“不得开立包含有以申请人为汇票付款人条款的信用证。”因此，在信用证方式下，应按照信用证的规定，以开证行或其指定的付款行为付款人。倘若信用证中未指定付款人，则付款人应为开证行。8. 有关信用证的规定有误。（1）信用证的性质和种类有误。例如：在本章案例中，合同规定是保兑（CONFIRMED）信用证，而信用证却规定为不保兑（WITHOUT CONFIRMATION），明显不一致。（2
10、）信用证到期日和到期地点的规定不符合合同或相关惯例。一般来说，信用证的到期日应为货物装运后15天或21天，到期地点一定要在出口商所在地以便于出口商及时交单。例如：本章案例中，信用证规定议付有效期地点为香港（HONGKONG），明显不符合惯例，议付有效期地点应改为上海。（3）信用证金额、币种、付款期限规定与合同不一致。（4）信用证是否申明适用国际商会UCP规则条文，一般信用证都在最后申明适用惯例。例如：“THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (2007 REVISION
11、), ICC PUBLICATION NO. 600.”9. 信用证“软条款”的审核。所谓信用证“软条款”，是指在不可撤销的信用证中加列的一种条款，结果使开证申请人实际上控制了整笔交易，受益人处于受制于人的地位，而信用证项下开证行的付款承诺毫不确定、很不可靠，开证行可随时利用这种条款单方面解除其保证付款的责任。带有此种条款的信用证实质是变相的可撤销信用证，极易造成单证不符而遭开证行拒付。这种条款在国际贸易跟单信用证业务中称为“软条款”（SOFT CLAUSE），在我国有时也称为“陷阱条款”（PITFALLCLAUSE）。例如：“The certificates of inspection wo
12、uld be issued and signed by authorized the applicant of L/C before shipment of cargo, which the signature will be inspected by issuing bank.”这就是典型的“软条款”，实际上使开证申请人控制了整笔交易。在本章案例中，“INSPECTOR DESIGNATED BY THE BUYER”也是“软条款”，应请求删去该条款。以下是对本章案例的分析：（1）信用证的性质不符合合同的要求，应将信用证不保兑（WITHOUT CONFIRMATION）改为保兑（CONFIR
13、MED）信用证。（2）议付地、到期地均为香港（HONGKONG），应改为上海（SHANGHAI），议付银行NANYANG COMMERCIAL BANK，LTD.H.K.应改为国内银行。（3）汇票的付款期限不符，应将AT 20 DAYS SIGHT改为AT SIGHT。（4）转船规定与合同规定不符，应将TRANSSHIPMENT PROHIBITED改为TRANSSHIPMENT ALLOWED。（5）目的港不符合合同规定，合同为HONGKONG，而信用证却规定为SINGAPORE/HONGKONG，应改为HONGKONG。（6）运费条款有误，因合同规定为CIF贸易术语，因此，应将运费条款FR
14、EIGHT COLLECT改为FREIGHT PREPAID。（7）保险金额与合同规定不符，应将发票金额的120%改为110%。（8）保险条款有误，应将“THE INSTITUTE CARGO CLAUSE（A）, THE INSTITUTE WAR CLAUSE”改为“ALL RISKS AND WAR RISKS AS PER CHINA INSURANCE CLAUSES”。（9）对货物包装的要求与合同规定不符，应删去“COLORED”一词。（10）检验条款应删去“THE INSPECTOR DESIGNATED BY THE BUYER”，这是信用证“软条款”。四、习 题 详 解1.
15、请根据所给合同审核信用证。SHANGHAI LIGHT INDUSTRIAL PRODUCTS IMPORTAND EXPORT CORPORATIONSALES CONFIRMATION128 Huqiu Road Shanghai ChinaTele:86-21-23140568 Fax:86-21-25467832TO: CONSOLIDATORS LIMITEDNO.: PLW253RM.13001-13007E,13/F,DATE: Sept.15th,2003ASUA TERMINALS CENTER B.BERTH 3,KWAI CHUNG,N.T.,HONGKONGP.O.Bo
16、x 531 HONGKONG We hereby confirm having sold to you the following goods on terms and conditions as stated below.NAME OF COMMODITY:Butterfly Brand Sewing Machine SPECIFICATION:JA-115 3 Drawers Folding CoverPACKING:Packed in wooden cases of one set eachQUANTITY:Total 5500setsUNIT PRICE:US$ 64.00 per s
17、et CIFC3% H.K.TOTALAMOUNT:US$ 352000.00(Say U.S. dollars three hundred and fifty two thousand only)SHIPMENT:During Oct./Nov. 2003 from Shanghai to H.K. with partial shipments and transshipment permitted.INSURANCE:To be covered by the seller for 110% of total invoice value against all risks and war r
18、isks as per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated January 1st,1981.PAYMENT:The buyer should open through a bank acceptable to the seller an Irrevocable Letter of Credit at 30 days after sight to reach the seller 30 days before the month of shipment v
19、alid for negotiation in China until the 15th day after the date of shipment.REMARKS:Please sign and return one copy for our file.TheBuyer: The Seller: SHANGHAI LIGHT INDUSTRIAL PRODUCTSCONSOLIDATORS LIMITED IMPORT & EXPORT CORPORATION信 用 证HONGKONG & SHANGHAI BANKING CORPORATIONQUEENS ROAD CENTERAL,P
20、.O.BOX 64,H.K.TEL:822-1111 FAX:810-1112Advised through: Bank of China,NO.: CN3099/714Shanghai Branch,DATE: Oct.2nd,2003 To: Shanghai Light Industrial Products Import & Export Corp.128 Huqiu Road Shanghai, ChinaDear Sirs,We are pleased to advise that for account of Consolidators Limited,H.K.,we hereb
21、y open our L/C No. CN3099/714 in your favour for a sum not exceeding about US$ 330000.00(Say U.S. dollars three hundred and thirty thousand only) available by your drafts on HSBC at 30 days after date accompanied by the following documents:1. Signed commercial invoice in 6 copies.2. Packing List in
22、quadruplicate.3. Full set of (3/3) clean on board Bs/L issued to our order notify the above mentioned buyer and marked “Freight Collect” dated not later than October 31st,2003.From Shanghai to HongKong, partial shipment are not permitted and transshipment is not permitted.4. Insurance policy in 2 co
23、pies covering C.I.C for 150% invoice value against all risks and war risks as per the relevant ocean marine cargo clauses of the Peoples Insurance Company of China dated January 1st,1981.5. Certificate of Origin issued by China Council for the Promotion of International Trade.DESCRIPTION OF GOODS:55
24、00 sets Sewing Machine Art.No. JA-115 packed in wooden cases or cartons each at US$ 64.00 CIF H.K.Drafts drawn under this credit must be marked “drawn under HSBC,H.K.,”bearing the number and date of this credit.We undertake to honour all the drafts drawn in compliance with the terms of this credit i
25、f such drafts to be presented at our counter on or before Oct. 31st,2003. SPECIAL INSTRUCTIONS:(1) Shipment advice to be sent by telefax to the applicant immediately after the shipment stating our L/C No., shipping marks,name of the vessel, goods description and amount as well as the bill of lading
26、No. and date. A copy of such advice must accompany the original documents presented for negotiation.(2) The negotiating bank is kindly requested to forward all documents to us (HONGKONG & SHANGHAI BANKING CORPORATION QUEENS ROAD CENTERAL,P.O.BOX 64, H.K.) in one lot by airmail.It is subject to the U
27、niform Customs and Practice for Documentary Credits (1993) Revision, International Chamber of Commerce Publication No.500. Yours faithfully For HONGKONG & SHANGHAI BANKING CORPORATION分析：根据本章帮助与提示部分关于信用证修改的内容可知，该信用证应作以下修改：（1）金额有误。应将金额改为“USD 352000.00（Say U.S. dollars three hundred and fifty two thous
28、and only）”。（2）汇票付款期限有误。应将“at 30 days after date”改为“at 30 days after sight”。（3）运费条款有误。应将“Freight Collect”改为“Freight Prepaid”。（4）装运期有误。应将“not later than October 31st,2003”改为“during Oct./Nov.2003”。（5）分批装运有误。应将“not”删去。（6）保险金额有误。应将“150%”改为“110%”。（7）包装条款有误。应将“or cartons”删去，改为“in wooden cases of one set ea
29、ch”。（8）单价条款有误。应将“US$ 64.00 CIF HK”改为“US$ 64.00 per set CIFC3% HK”。（9）交单日期有误。应将“Oct. 31st,2003”改为“Dec.15th,2003”。2. 以海运为例，简述出口单证工作的流程图。分析：海运出口单证工作程序如图1-1所示。图1-1 海运出口单证工作程序示意图3. 以海运为例，简述进口单证工作的流程图。分析：海运进口单证工作程序如图1-2所示。图1-2 海运进口单证工作程序示意图五、同 步 练 习请根据售货合同审查信用证内容，对错误之处作出修改（附销售合同和信用证）。SALES CONTRACTNo.:01S
30、TE0621 Date: APR.6th,2008 卖方：上海圣仑进出口股份有限公司买方：THE SELLER: SHANGHAI SHENGLUN I/E CO., LTDTHE BUYER: ABC CORP.地址(Address): Shenglun Building No.499 Nanjing West Road,地址(Address): 3/F UNITED CENTER,Shanghai, China 95 QUEENSWAY ADMIRALTY,HK.Fax/Tel: 021-7042775/7044355Fax/ Tel: 852-8613126/852-5283300商品说
31、明Commodity, Specification, Packing, Assortment etc.数量Quantity单价及价格条款Unit Price & Terms金额Amount100% COTTON PRINTED VELOUR BEACH TOWELSIZE: APPROX. 76X152CMWEIGHT: 300-380G/PCDESIGNS: ASSORTED FROM STOCKPACKING: EACH TOWEL WITH A WASHING LABEL WITH 100% COTTON MADE IN CHINA. 12 PCS IN A PLASTIC BAG. 6
32、0PCS IN SOLE DESIGN/PER CARTONEXPORT LICENCE AND GSP FORM A TO BE REQUIRED120 FT CONTAINER12000 PCSCIF PIRAEUS(PER PC)USD2.20USD26400.00总值TOTAL VALUE: SAY U.S. DOLLARS TWENTY SIX THOUSAND FOUR HUNDRED ONLY总金额TOTAL AMOUNT: USD26400.00装运期限 SHIPMENT: END OF APRIL 2008付款方式 PAYMENT: L/C AT SIGHT 转船/分批装运T
33、RANSSHIPMENT/PARTIAL SHIPMENTS:ALLOWED/PROHIBITED特约条款SPECIAL CLAUSE:目的港DESTINATION: H.K.保险INSURANCE: BY THE SELLER COVERING ALL RISKS, WAR RISK AS PER THE RELEVANT OCEAN MARINE CARGO CLAUSE OF PICC DATED JAN.1st 1981.GENERAL TERMS & CONDITIONS:PLEASE SEE OVERLEAF卖方(THE SELLER) (signature of authoriz
34、ed person)买方(THE BUYER) (signature of authorized person)请在本合同签字后寄回一份存档Please sign and return one copy for our lifeH.K. AND SHANGHAI BANKING CORPORATION1 QUEEN S ROAD CENTRAL, P.O. BOX 64 H.K. TEL: 822-1111 FAX: 810-1112REVOCABLEDOCUMENTARY CREDITNUMBER COBF0182DATE AND PLACE OF ISSUEAPR.9th, 2008 HO
35、NGKONGDATE AND PLACE OF EXPIRYMAY. 15th, 2008 HONGKONGAPPLICANTABC CORP. 3/F UNITED CENTER,95 QUEENSWAY ADMIRALTY,H.K.Fax/ Tel: 852-8613126/852-5283300BENEFICIARYSHANGHAI SHENG LUN I/E CORP. LTD.SHENGLUN BUILDING NO.499 WESTNANJING ROAD, SHANGHAI, CHINAADVISING BANKBANK OF CHINA SHANGHAI BRANCHSHANG
36、HAI, CHINAUSD25000.00SAY U.S. DOLLARSTWENTY FIVE THOUSAND ONLYPARTIAL SHIPMENTS ARE NOT ALLOWEDTRANSSHIPMENTIS NOT ALLOWEDCREDIT AVAILABLE WITHBANK OF CHINABY NEGOTIATION OF BENEFICIARYSDRAFT(S)AT 30 DAYS AFTER SIGHT DRAWN ONUS FOR FULL INVOICE VALUE.ACCOMPANIED BY THE FOLLOWING DOCUMENTSSHIPMENT FR
37、OM: SHANGHAITO: PIRAEUSLATEST: APR. 30th, 2008DOCUMENTS REQUIRED(1) FULL SET OF 2/3 ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED NOTIFYING THE BUYERS MARKED “FREIGHT COLLECT”.(2) SIGNED COMMERCIAL INVOICE IN TRIPLICATE SHOWING L/C APPLICANTS P.O. NO.(3) FULL SET
38、 OF INSURANCE POLICY OR CERTIFICATE IN ASSIGNABLE FORM AND ENDORSED IN BLANK FOR 110% OF INVOICE VALUE WITH CLAIMS PAYABLE AT DESTINATION IN CURRENCY OF DRAFT COVERING INSTITUTE CARGO CLAUSE(A), INSTITUTE WAR CLAUSES (CARGO), INSTITUTE STRIKES (CARGO) DATED APR.1st, 1983.(4) PACKING LIST SHOWING QUA
39、NTITY, GROSS WEIGHT, NET WEIGHT AND MEASUREMENT OF EACH CARTON.(5) CHINA GSP FORM A IN TRIPLICATE.(6) BENEFICIARYS CERTIFICATE CERTIFYING THAT DESIGN SHIPMENT SAMPLES HAS SET TO L/C APPLICANT VIA COURIER BEFORE SHIPMENT.EVIDENCING SHIPMENT OF:GOODS OF CHINA ORIGIN:12000PCS OF 100% COTTON PRINTED VEL
40、OUR BEACH TOWELS.SIZE: 76152CM. AT USD 2.20/PC CIF PIRAEUSAS PER L/C APPLICANTS P.O. NO.1288PACKING: - EACH TOWEL WITH A WASHING LABEL WITH 100% COTTON, MADE IN CHINA. - 12PCS/PLASTIC BAG ,60PCS IN SOLE DESIGN PACKED TO EXPORT CARTON.OTHER TERMS AND CONDITONS:(1) B/L MUST EVIDENCE SHIPMENT EFFECTED
41、BY 120 FT CONTAINER VIA CONTAINER VESSEL ONLY.(2) THIRD PARTY DOCUMENTS ARE ACCEPTABLE.INSTRUCTION(S) TO NEGOTIATING BANK: XXXXXXXXXXXXWE HEREBY ISSUED THIS DOCUMENTARY CREDIT IN YOUR FAVOUR. IT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENT ARY CREDITS (2007 REVISION) INTERNATIONALCHAMBER OF COMMERCE PUBLICATION NO. 600. YOURS FAITHFULLYFOR HK AND SHANGHAI BANKING CORPORATIONAUTHORIZED SIGNATURE12.21.202223:2323:23:4922.12.2111时23分11时23分49秒12月. 21, 2221 十二月 202211:23:49 下午23:23:492022年12月21日星期三23:23:49
