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1、背对背信用证详解,天津分行单证中心2011.6,背对背信用证,背对背信用证是指境内公司向境内分行申请开出以境外公司为受益人的信用证（下称“母证”），境外分行以母证作为保证，为境外公司开出背对背信用证（下称“子证”）并提供其所需进出口押汇的业务。,背对背信用证的优势,1.境外公司可借助境内公司的授信支持其进口业务。2.通过境内外付款期限的调整，拉长实际付款期限3.通过转移定价的方式，将更多利润留存境外4.由境内融资转变为境外融资。,我行受理背对背信用证的原则,1.母子证的申请人原则上应为关联公司.2.境内公司的对外采购可通过其境外公司进行，贸易背景真实，境内公司和境外公司之间、以及境外公司与国外
2、供应商之间的贸易存在一一对应关系。3.境内公司实力较强,在我行有授信额度或存入全额保证金质押。4.子证申请人应为母证的受益人,应在离岸部有授信额度.,背对背信用证的分类,1.行内背对背：母证开证行为天津分行通知行为总行离岸部，由离岸部开立子证2.行外背对背：母证开证行为其他银行.母证的开证行应首选中农工建等国有银行，如开证行是全国性股份制银行或上市银行，融资报价会有区别。原则上不接受商业银行作为母证开证行。,背对背信用证与普通信用证的区别,1.一个证变为了两个证。同一批货物同一套提单。2.母子证条款需衔接3.增加了母子证间的换单环节4.子证到单后处理的时效性要比普通信用证更强。,背对背信用证图
3、解,境内公司,天津分行,境外公司,境外供货商,1.申请开证,2.开立母证,3.申请开证,6.交单,7.付款,9.换单,10.付款/承兑,国外银行,4.开立子证,5.信用证通知,出口,出口,6.提交单据,离岸部,背对背信用证的操作流程,一.签订合同:境外公司与国外供应商之间,境内公司与境外公司之间分别签定合同,合同条款应衔接.,背对背信用证的操作流程,二：制作开证申请书 母证申请书的制作原则:母证条款尽量简化除发票外母证应尽量避免要求母证受益人直接出具单据母子证的运输单据原则上应一致.母证的指定行应为离岸部,失效地为受益人银行柜台.,背对背信用证的操作流程,子证申请书的制作原则:1)子证可对母证
4、的下列项目做出改动:减少单价及总金额;缩短效期,装船期,交单期;更改付款期限;提高保险比例.2)除发票,汇票外母子证规定的单据的种类份数一致,不能减少母证要求的单据3)原则上应为指定开证行付款承兑在开证行柜台失效.,背对背信用证的操作流程,三:开证条款预审:我行离岸部将对客户的首笔开证业务进行预审,母子证条款一经确定后原则上后续的开证业务都应按该条款办理.,母子证条款比较,31D:Date and Place of Expiry 110620IN NEGOTIATING BANK COUNTER50:Applicant TIANJIN ABC CO.,LTD 59:Beneficiary-Na
5、me&Address HONG KONG DE TRADING CO.LIMITED 32B:Currency Code,Amount USD 9065000,0041D:Available With.By.-Name&Addr CHINA MERCHANTS BANK(OFF-SHORE BANKING DEPARTMENT)BY NEGOTIATION42C:Drafts at.90 DAYS FROM B/L DATE42A:Drawee-FI BIC BKSHCNBJ022 BANK OF HEBEI(TIANJIN BRANCH),31D/Date and Place of Expi
6、ry 110531SINGAPORE 50/Applicant HONG KONG DE TRADING CO.LIMITED 59/Beneficiary WILMAR TRADING PTE LTD32B/Currency Code,Amount USD8946000,41D/Available With.By.ANY BANK BY NEGOTIATION 42C/Drafts at.SIGHT FOR 100PCT OF INVOICE VALUE QUOTING DATE AND NO.OF THIS CREDIT 42A/Drawee CMBCCNBS008 CHINA MERCH
7、ANTS BANK SHENZHEN(OFF-SHORE BANKING DEPARTMENT),母子证条款比较,43P:Partial Shipments ALLOWED43T:Transhipment NOT ALLOWED44E:Port of Loading/Airport of Dep.ANY MALAYSIAN/INDONESIAN PORT 44F:Port of Dischrge/Airport of Dest RIZHAO CHINA44C:Latest Date of Shipment 11043045A:Descriptn of Goods&/or Services CO
8、MM:RBD PALM OLEIN,IN BULK QUANTITY:7000 METRIC TONS PRICE:USD1295 PER MT PRICE TERM:CFR RIZHAO,CHINA TOTAL AMOUNT:USD9,065,000.00,43P/Partial Shipments ALLOWED 43T/Transshipment NOT ALLOWED 44E/Port of Loading/Airport of Departure ANY MALAYSIAN/INDONESIAN PORT 44F/Port of Discharge/Airport of Destin
9、ation RIZHAO,CHINA 44C/Latest Date of Shipment 110430 45A/Description of Goods and/or Services COMM:RBD PALM OLEIN,IN BULK QUANTITY:7000 METRIC TONS PRICE:USD1278.00 PER MT CFR RIZHAO,CHINA,母子证条款比较,46A:Documents Required+SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES INDICATING THIS L/C NO.AN
10、D CONTRACT NO.201111.+FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED,MARKED FREIGHT PREPAID NOTIFYING THE APPLICANT.,+SIGNED COMMERCIAL INVOICE IN3ORIGINAL(S)AND 3 COPY(IES)INDICATING THIS CREDIT NO.AND CONTRACT NO.+FULL SET(3/3)OF ORIGINAL CLEAN ON BOARD MARIN
11、E BILLS OF LADING AND 3 COPIES MARKED FREIGHT PREPAID MADE OUT TO ORDER AND BLANK ENDORSED,NOTIFYING TIANJIN JULONG TRADE CO.,LTD+CERTIFICATE OF QUANTITY IN 3 ORIGINAL(S)AND 3 COPY(IES)ISSUED BY INDEPENDENT SURVEYOR OR SUPERINTENDENT COMPANY+CERTIFICATE OF QUALITY IN 3 ORIGINAL(S)AND 3 COPY(IES)ISSU
12、ED BY INDEPENDENT SURVEYOR OR SUPERINTENDENT COMPANY,母子证条款比较,+BOTH QUANTITY AND AMOUNT 2PCT MORE OR LESS ARE ALLOWED.+CHARTER PARTY/TANKER B/L TO BE ACCEPTABLE.+THIRD PARTY DOCUMENTS EXCEPT INVOICE AND DRAFT TO BE ACCEPTABLE.,+ON BOTH QUANTITY AND CREDIT AMOUNT,2PCT MORE OR LESS ARE ALLOWED.+TANKER/
13、CHARTER PARTY B/L ISACCEPTABLE.+THIRD PARTY DOCUMENTS EXCEPT INVOICE AND DRAFT ARE ACCEPTABLE.+T/T REIMBURSEMENT IS NOT ALLOWED.+ALL DOCUMENTS EXCEPT INVOICE AND DRAFT,MUST NOT SHOW ANY L/C NO.,CONTRACT NO.,BANKS CHOP,L/C ISSUING BANKS INFORMATION,UNIT PRICE,PRICE TERMS,VALUE OF GOODS,TOTAL AMOUNT,I
14、NVOICE VALUE,INVOICE NO.,NAME OF APPLICANT AND ANY REFERENCE TO THE CREDIT,UNLESS OTHERWISE STIPULATED IN THE L/C.,母子证条款比较,+COPY OF ALL DOCUMENTS ACCEPTABLE.48:Period for Presentation DOCUMENTS MUST BE PRESENTED WITHIN 41 DAYS AFTER THE DATEOF SHIPMENT BUT WITHIN THEVALIDITY OF THIS CREDIT,+THE ISSU
15、ING BANK SHALL BE ENTITLEDTO REQUIRE THE NOMINATED BANK TO SEND COPIES OF ALL THE DOCUMENTS PRESENTED UNDER THE CREDIT AND WHICH THE NOMINATED BANK HAS DETERMINED TO BE ACOMPLYING PRESENTATION.WERE THE DOCUMENTS THUS DETERMINED TO BE COMPLYING LOST IN TRANSIT AFTER BEING SENT BY THE NOMINATED BANK,T
16、HE ISSUING BANK SHOULD BE ENTITLED TO EXAMINE THE COPIES OF THE DOCUMENTS TO DETERMINE IF THEY COMPLY WITH THE TERMS OF THE CREDIT AND TO REFUSE REIMBURSEMENT TO THE NOMINATED BANK SHOULD THE ISSUING BANK DETERMINE THAT THE DOCUMENTS DO NOT COMPLY WITH THE TERMS OF THE CREDIT48/Period for Presentati
17、on WITHIN 21 DAYS AFTER SHIPMENT DATE BUT ANYWAY WITHIN THE VALIDITY OF THE CREDIT,背对背信用证的操作流程,四.开证：1.行内背对背:A 母证申请人需准备:母证申请书正本及合同及申请书电子版 额度使用申请书或交足保证金 开立信用证承诺书（首次开证提交）备齐开证手续费 母证申请人须签署授信补充协议 母证申请人提交境内公司承诺函B.子证申请人需准备:子证开证申请书及合同(加押传真至离岸部)子证申请人承诺函(首次开证提交)子证开证手续费手续齐备后同时开立母子证,背对背信用证的操作流程,2.行外背对背A 先由母证申请人向
18、所在银行申请开立母证.B.收到母证后,子证申请人递交开立子证资料.子证开证申请书及合同(加押传真至离岸部)子证申请人承诺函(首次开证提交),背对背信用证的操作流程,五.到单:子证的开证行为总行离岸部,但单据将寄到天津分行,天津分行收单审核后出具承兑付款通知书交子证申请人.单据审核不符的处理:1.行内背对背:除离岸公司对来单表明处理意见外,境内公司也要对来单出局书面意见,双方意见要一致.2.行外背对背.离岸公司拒绝接受不符点则拒付 离岸公司同意接受不符点,审核母证项下的换单,如换单相符则付 款,如换单后不符点仍存在则向母证开证行电提不符点,母证开证行接受则付款.注意:母证的开证行必须在到单次日起
19、4个工作日内回复电提.,背对背信用证的操作流程,六.换单 离岸公司必须在子证到单次日起2个工作日内办理换单手续:1.签署承兑付款通知书(加押传真总行)2.提交需要替换的单据 3.客户交单联系单(加押传真总行)4.进口押汇或出口押汇的申请书换单原则:换单金额不得小于子证来单金额 换单后不得产生新的不符点,背对背信用证的操作流程,七.出口议付 境外公司换单后交天津分行由天津分行审核母证项下的换单.行内背对背审核后向母证交单,母证项下到单后出具新的承兑付款通知书交境内公司.行外背对背审核后寄送母证开证行.,背对背信用证的操作流程,八.母证承兑,子证付款 行内背对背原则上在子证到单后4个工作日内完成母证的承兑,办理出口押汇支付子证.行外背对背如未能及时收到承兑电则办理进口押汇融资,支付子证.,背对背信用证注意事项:,1.条款的衔接性2.子证到单后处理的时效性.及时换单，母证及时承兑。,单证中心将竭诚为您服务,单证中心进口业务：何蕾 赵兵 83280490单证中心出口业务：刘英 艾洁 83281287,谢谢大家,
