第6章 開立審核修改信用證

1、第6章 開立、審核及修改信用證教學(xué)重點：1. 審核信用證2. 修改信用證Focus:1. Examination of L/C 2. Amendments to L/C教學(xué)難點：審核信用證Difficulties:Examination of L/C教學(xué)內(nèi)容：1. 開立信用證2. 審核信用證3. 修改信用證Contents:1. Issuance of L/C2. Examination of L/C3. Amendments to L/CLetter of Credit (L/C) is a principal payment method. It is much more complica

2、ted than Remittance and Collection. L/C is commonly used in large scale import and export business or the initial transaction between sellers and buyers to ensure performance of the contract and recovery of payments. Irrevocable documentary L/C is the most commonly used. Therefore, foreign trade sal

3、esman should particularly be familiar with and master its operation procedures.A documentary letter of credit (L/C) is a commitment from the issuing bank to pay the seller as beneficiary, a specified amount provided certain terms and conditions of the letter of credit are met. All L/Cs are irrevocab

4、le, which means that once the L/C is established it cannot be revoked or changed without the consent of all parties.In international business, When the ability of importer to pay is uncertain, In countries where there is a regulatory requirement, When a seller needs an L/C to obtain bank financing,T

5、hey will choose L/C as the payment method. L/C is beneficial to both the exporter and the importer. Advantages to Importer: Provides reasonable assurance that proper shipment is made prior to payment. May obtain lower price due to reduced credit risk for seller.Advantages to Exporter: Substitute ban

6、ks credit for buyers. Provides assured and prompt payment. Protects against cancellation of underlying sales contract. The L/C also distributes risk between the importer and the exporter. The exporter is assured of payment when the conditions of the L/C are met and the importer is assured that the c

7、onditions specified are documented and shipment of the goods has been made. However, the L/C also has drawbacks. If discrepancies exist in the documents required by the L/C that cannot be corrected by the exporter, the importer has the option to approve the discrepancies and pay for the shipment, us

8、ually at a discount, or to reject the shipment. If the shipment is rejected, the exporter retains title to the goods. A rejected shipment means that the exporter must quickly locate a new importer, renegotiate with the importer, usually at a lower price, or pay for the shipment to be returned. Besid

9、es, costs of a L/C add to the price of the product can tie up the importers working capital or credit line. 1. Issuance of L/C1.1 Understand the main parties involved in L/C businessThere are four parties formally involved in the collection of payment using a L/C: Buyer or applicant Applicants bank

10、or issuing bank Beneficiarys bank (which can act as an advising bank or confirming bank) Seller or beneficiary1.2 Grasp the procedures of issuance of an L/CIssuance of a Letter of Credit Documentary Credit Applying for Issuing L/C Contract Advising L/CBeneficiaryApplicantAdvising BankOpening Bank1.3

11、 申請開立信用證現(xiàn)在，作為進口商，按照合同要求向當(dāng)?shù)劂y行申請開立信用證，并填寫開證申請書（Application for Irrevocable Documentary Credit）。開證申請書通常為一式兩聯(lián)，由銀行專門印發(fā)。開證申請書有正面和背面兩部分內(nèi)容，正面主要內(nèi)容需要開證申請人填寫，背面內(nèi)容一般由開證行根據(jù)相關(guān)的國際慣例和習(xí)慣做法事先確定并印刷，申請人只需簽字蓋章即可。目前廣泛使用的SWIFT方式開立信用證，SWIFT電文表示方式如下所示：（一）項目表示方式SWIFT由項目(FIELD)組成，項目由兩位數(shù)字的代號（Tag）組成或由兩位數(shù)字代號加上字母組成，如“44C LATEST D

12、ATE OF SHIPMENT （最后裝船期）”。SWIFT的項目分為必選項目（MANDATORY FIELD)和可選項目（OPTIONAL FIELD)兩種類型。（二）日期表示方式SWIFT電文的日期表示為：YYMMDD（年月日）如：2013年10月9日，表示為：131009。（三）數(shù)字表示方式在SWIFT電文中，數(shù)字不使用分格號，小數(shù)點用逗號“,”來表示，如：8,123,286.36 表示為：8123286,36。（四）SWIFT電文常用項目    代號 英文 中文含義 20 DOC. CREDIT NUMBER 信用證號碼（MT700） 27 SEQUENCE OF

13、TOTAL 電文頁次 31C DATE OF ISSUE 開證日期 31D DATE AND PLACE OF EXPIRY 信用證有效期 32B CURRENCY CODE,AMOUNT 信用證結(jié)算的貨幣和金額 39A Pos./Neg. Tol.(%) 金額上下浮動允許的最大范圍 40A FORM OF DOCUMENTARY CREDIT 跟單信用證形式 41A AVAILABLE WITH/BY 指定的有關(guān)銀行及信用證的兌付方式 42A DRAWEE 匯票付款人 42C DRAFTS AT 匯票付款日期 43P PARTIAL SHIPMENTS 分批裝運條款 43T TRANSSHI

14、PMENT 轉(zhuǎn)運條款 44A LOADING IN CHARGE 裝船、發(fā)運和接收監(jiān)管的地點 44B FOR TRANSPORTATION TO 貨物發(fā)運的最終地 44C LATEST DATE OF SHIPMENT 最后裝船期 44D SHIPMENT PERIOD 船期 45A DESCRIPJTION OF GOODS 貨物描述 46A DOCUMENS REQUIRED 單據(jù)要求 47A ADDITIONAL CONDITIONS 特別條款 48 PRESENTATION PERIOD 交單期限 49 CONFIRMATION INSTRUCTIONS 保兌指示 50 APPLICA

15、NT 信用證開證申請人 53A REIMBURSEMENT BANK 償付行 57A ADVISE THROUGH BANK 通知行 59A BENEFICIARY 信用證受益人 71B DETAILS OF CHARGES 費用情況 72 SENDER TO RECEIVER INFORMATIN 附言 78 INSTRUCTION 給付款行、承兌行、議付行的指示 1.4 填寫開證申請書買賣雙方簽訂合同后，進口方首先應(yīng)向銀行申請開立信用證，填寫開證申請書（IRREVOCABLE DOCUMENTARY CREDIT APPLICATION），它是開證申請人與開證行之間的書面契約，也是開證申請

16、人對開證行的委托。因此，對進口方來說，掌握填寫和繕制開證申請書就顯得尤為重要，以中國銀行的一份開證行申請書為例，介紹其主要內(nèi)容，開證申請書的內(nèi)容包括兩個部分：第一部分（英文），是要求開立信用證的依據(jù)，即開證人按合同要求開證行在信用證上列明的條款，也是開證行憑以向受益人或議付行付款的依據(jù)；第二部分（中文）是開證人對開證行的聲明，用以明確雙方責(zé)任，并由開證申請人簽字。具體內(nèi)容分析如下：1.信用證的性質(zhì)，由于IRREVOCABLE DOCUMENTARY CREDIT APPLICATION是由銀行統(tǒng)一印制的，故一般開出的信用證都是“IRREVOCABLE”。2. 開證銀行，位于證書左上角，由于是以

17、中國銀行提供的開證申請書為例，故開證行一欄已經(jīng)印刷好“BANK OF CHINA”字樣。3. 申請開證日期（Date），位于證書右上角，填寫實際申請日期。4. 受益人（Beneficiary），按照合同中的內(nèi)容填寫賣方全稱，并注明地址和電話、傳真等以便于聯(lián)系。5. 信用證號碼（L/C No.）以及其他一些參考號碼，例如Contract No.。6. 信用證的有效期（Date and place of expiry of the credit），根據(jù)合同的規(guī)定，以及習(xí)慣做法和國際慣例來確定信用證有效期及其地點。7.關(guān)于分批裝運，根據(jù)貿(mào)易合同的規(guī)定，選擇可否分批裝運，根據(jù)習(xí)慣，在備選方框內(nèi)打“&#

18、215;”表示是選擇項，例如：Partial shipments allowed，表示可以分批裝運。8.關(guān)于轉(zhuǎn)運，根據(jù)貿(mào)易合同的規(guī)定，選擇可否轉(zhuǎn)運，根據(jù)習(xí)慣，在備選方框內(nèi)打“×”表示是選擇項。9.開證方式，開證方式分為電開與信開（航空郵寄）兩種方式，根據(jù)要求選樣，在方框內(nèi)打“×”。10. 裝運要求，根據(jù)合同裝運條款的規(guī)定，填寫最遲裝運日期，以及目的地（港）。11. 信用證金額（Amount），分別用小寫和英文大寫注明信用證金額和幣制，通常和合同的交易額一致。12.貨名（Description of goods）及包裝（Packing），與合同的標(biāo)的相一致，填寫品名條款及包裝

19、條款。13. 信用證的付款期限及匯票期限，根據(jù)合同規(guī)定，在相應(yīng)的方框內(nèi)用“×”來選擇付款期限，并填入信用證項下支付發(fā)票金額的百分比，通常填寫100%。14.價格條件，亦稱為貿(mào)易術(shù)語，根據(jù)合同價格條款，選擇FOB、CFR或CIF貿(mào)易術(shù)語。15. 出口方應(yīng)提交的單據(jù)（Documents required），這一欄列舉了許多單據(jù)以及相關(guān)的內(nèi)容，用“×”在相應(yīng)的括號內(nèi)作出選擇。例如：商業(yè)發(fā)票要求填寫需要的份數(shù)，合同的編號等；提單要求注明是“運費預(yù)付”還是“運費到付”、提單的份數(shù)等；保險單要求注明一式幾份，按發(fā)票金額的百分比多少投保，依據(jù)何種保險條款投保何種險種等。16.特殊指示（A

20、dditional instructions），主要包括銀行費用、單據(jù)提交的規(guī)定、對托運人的規(guī)定、溢短裝條款等，所有這些，根據(jù)雙方的約定和國際慣例，用“×”在相應(yīng)的括號內(nèi)作出選擇。17. 尾部，開證申請書下端由執(zhí)行人簽字蓋章，注明銀行賬號以及電話號碼。行雙方的責(zé)任。Specimen 1APPLICATION FOR IRREVOCABLE DOCUMENTARY CREDIT開立不可撤銷跟單信用證申請書Date 日期 _To: * BANK致：*銀行Please issue by SWIFT an Irrevocable Letter of Credit as follows: 請通

21、過SWIFT方式開立如下不可撤銷跟單信用證：We hereby request you to open an irrevocable documentary credit on the following terms and conditions:我方特申請貴方按照以下條款和條件開立不可撤銷跟單信用證：Advising Bank ( if blank, at your option) 通知行Credit No.信用證號碼Expiry Date and Place 到期日和到期地點（出口方所在地）Credit is available against documents detailed her

22、ein ACCOMPANIED BY BENEFICIARYS DRAFT AT_SIGHT for 100% INVOICE VALUE(IF L/C is issued at sight, it will be made available by negotiation or payment at your discretion)信用證將按詳細(xì)文件及受益人草案在_日內(nèi)以100的發(fā)票金額開出。（即期信用證由貴方自行議付或支付）Applicant （full name & detailed address）申請人（全稱和詳細(xì)地址）Beneficiary ( with full name

23、 and address ) 受益人（全稱和詳細(xì)地址）Credit to be sent byAirmail Airmail with brief teletransmissionFull teletransmission Courier(+)信用證發(fā)送方式航空郵件 簡短遠(yuǎn)程傳送航空郵件 完全遠(yuǎn)程傳送 快遞Amount ( in figures & words) 金額（大、小寫）Credit available with 此證可由any bank 任何銀行 issuing bank開證行By sight payment即期付款 acceptance 承兌 negotiation議付 d

24、eferred payment遲期付款Partial shipments 分批裝運Transhipment 轉(zhuǎn)運 allowed 允許 allowed 允許 not allowed 不允許 not allowed 不允許Draft at_ for _ % of invoice value匯票付款期限_，發(fā)票金額的_ %Drawn on 付款人 _Shipment from裝運從For transportation to運至Latest shipment date最遲裝運日Documents required: (marked with “”, in triplicate unless othe

25、rwise stated) 所需單據(jù)：（用“”標(biāo)明，如無另行說明，一式三份） Signed Commercial Invoice in _ copies indicating L/C No. and Contract No. _.經(jīng)簽字的商業(yè)發(fā)票一式_份，標(biāo)明信用證號和合同號_。 Full set of clean on board Ocean Bill of Lading made out to order and blank endorsed, _ , marked “freight prepaid / to collect ” showing freight amount and not

26、ifying _.全套清潔已裝船海運提單做成空白抬頭、空白背書，_，注明“運費已付/到付”， 標(biāo)明運費金額，并通知_。 Air Waybills consigned to applicant marked “freight prepaid / to collect” notifying _.空運單據(jù)收貨人為開證申請人，注明“運費已付/待付”，并通知_。 Full set of Insurance Policy / Certificate for _ % of the invoice value, blank endorsed, showing claims payable in China i

27、n the currency of the draft, covering ocean marine transportation air transportation overland transportation All risks and War risks and _ _.全套保險單/保險憑證，按發(fā)票金額的 _ %投保，空白背書，注明賠付地在中國，以匯票幣種支付，覆蓋海運 空運 陸運，承保一切險，戰(zhàn)爭險和_。 Packing List / Weight Memo in _ copies indicating quantity, gross and net weight of each

28、package.裝運單 / 重量證明一式_份，注明每一包裝的數(shù)量、毛重和凈重。 Certificate of Quantity / Weight in _ copies issued by _.數(shù)量 / 重量證明一式_份，由_出具。 Certificate of Quality in _ copies issued by_.品質(zhì)證一式 _ 份，由_出具。 Certificate of Origin in _ copies issued by _.產(chǎn)地證一式_份，由 _ 出具。 Beneficiarys Certified copy of fax / telex dispatched to th

29、e applicant within _ day(s) after shipment advising L/C No., name of vessel, flight No. shipping date, name of goods, quantity, weight and value of goods.受益人傳真/電傳方式通知申請人裝船證明副本。該證明須在裝船后_天內(nèi)發(fā)出，并注明該信用證號、船名、航班號、裝運日以及貨物的名稱、貨物的數(shù)量、重量和貨物價值。 Other documents, if any 其他單據(jù)Description of goods or services 貨物或服務(wù)描述

30、Additional instructions: 附加條款 All banking charges outside the Issuing Bank are for account of Beneficiary.開證行以外的所有銀行費用由受益人承擔(dān)。 Documents must be presented within _ days after date of issuance of the transport document but within the validity of the credit.所需單據(jù)須在運輸單據(jù)簽發(fā)日后_天內(nèi)提交，但不得超過信用證有效期。 Third party

31、as shipper is not acceptable. 第三方為托運人不可接受。 Both quantity and Credit amount _ % more or less are allowed. 數(shù)量及信用證金額允許有_%的增減。 Other terms and conditions, if any 其他條款申請人蓋章This Credit is subject to ICC No.600 Uniform Customs and Practice for Documentary Credits (2007 Revision)此信用證遵循國際商會第600號出版物跟單信用證統(tǒng)一慣例（

32、2007年修訂版）Specimen 2IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: CITIBANK, NEW YORK DATE: Oct. 16th, 2010Beneficiary(fullname and address)DALIAN NEW CENTURY CO., LTD.1136, ZHICHUN ROAD, DALIAN, CHINA.L/C NO. Contract No.Date and place of expiry of creditDec. 31. 2010, in DalianPartial shipments allo

33、wed not allowedTransshipment allowed not allowed Issue by airmail With brief advice by teletransmission Issue by express delivery Issue by teletransmissionAmount (both in figures and words)USD 13 125.00 (SAY US DOLLARS THIRTEEN THOUSAND ONE HUNDRED TWENTY FIVE ONLY)Loading on board/dispatch/taking i

34、n charge at/from DALIAN not later than DEC. 15th, 2010for transportation to NEW YORKDescription of goods:LADIES 100% COTTON KNITTED BLOUSEUSD 5.25 PER PIECECIF NEW YORKPacking: IN 100 CARTONS Credit available with any bank issuing bank By sight payment acceptance negotiation deferred payment Draft a

35、t_sight_ for _100_ % of invoice valueDrawn on SUN & MOON TRADING CO., LTD Documents required: (marked with “”) Signed Commercial Invoice in _4_ copies indicating L/C No. and Contract No. _SN201296_. Full set of clean on board Ocean Bill of Lading made out to order and blank endorsed, _ , marked

36、“freight prepaid / to collect ” showing freight amount and notifying SUN & MOON TRADING CO., LTD. 1533 BROADWAY, ROOM 198, NY 10018 U.S.A. Air Waybills consigned to applicant marked “freight prepaid / to collect” notifying _. Full set of Insurance Policy / Certificate for _110_ % of the invoice

37、value, blank endorsed, showing claims payable in China in the currency of the draft, covering ocean marine transportation air transportation overland transportation All risks and War risks. Packing List / Weight Memo in _3_ copies indicating quantity, gross and net weight of each package. Certificat

38、e of Quantity / Weight in _ copies issued by _. Certificate of Quality in _ copies issued by_. Certificate of Origin in _1_ copy (ies) issued by _CCPIT (China Council for the Promotion of International Trade). Beneficiarys Certified copy of fax / telex dispatched to the applicant within _1_ day(s) a

39、fter shipment advising L/C No., name of vessel, flight No. shipping date, name of goods, quantity, weight and value of goods. Other documents, if anyAdditional instructions: All banking charges outside the Issuing Bank are for account of Beneficiary. Documents must be presented within _15_ days afte

40、r date of issuance of the transport document but within the validity of the credit. Third party as shipper is not acceptable. Both quantity and Credit amount _ % more or less are allowed. All documents to be forwarded in one cover, unless otherwise sated above. Other terms and conditions, if any You

41、 correspondents to advise beneficiary adding their confirmation without adding their confirmation Payments to be debited to our U.S. Dollars account No. 22-336652133Signature: SUN & MOON TRADING CO., LTD 實訓(xùn)任務(wù)1根據(jù)以下資料，請你代大連進出口有限公司向中國銀行大連分行申請開立信用證，繕制一份開證申請書。2011年3月1日大連進出口有限公司（地址：大連市人民路53號，電話：+86-41

42、1-85207788）與日本出口商YASAKA ELECTRONIC CO., LTD. （地址：491-23 Nakatsukasa-cho Nishiiru Tsuchiya-cho Marutamachidori, kyoto-shi, Kyoto, Japan，電話：+81-75-8021389）達成一項合同（合同號：CN110366），從日本進口100臺電飯鍋（SANYO Rice Cooker cube style ECJ-LS30-SR），價格為每臺180美元FOB大阪，共18 000美元，每臺裝一紙箱。合同規(guī)定：應(yīng)于2011年5月10日前裝運，不準(zhǔn)分批裝運和轉(zhuǎn)運，裝運港為大阪，

43、目的港為大連，要求出口方提供：商業(yè)發(fā)票一式三份，裝箱單一式三份，全套已裝船清潔提單，空白背書，數(shù)量檢驗證書一份，品質(zhì)檢驗證書一份，受益人證明一份。要求進口方申請開立不可撤銷即期跟單信用證，電開本。進口方銀行賬戶號碼為：8244 0200 5112833。IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO: Bank of China Dalian branch DATE:Mar.1st ,2011 Beneficiary(fullname and address) YASAKA ELECTRONIC CO., LTD.491-23 Nakatsukasa-

44、cho Nishiiru Tsuchiya-cho Marutamachidori, kyoto-shi, Kyoto, Japan，TEL:+81-75-8021389L/C NO.Contract No.CN110366  Date and place of expiry of creditKyoto, Japan MAY.25th ,2011,Partial shipmentsallowed  not allowedTransshipmentallowed  not allowedIssue by airmailWith brief advice by te

45、letransmissionIssue by express delivery Issue by teletransmission(which shall be the operative instrument)Loading on board/dispatch/taking in charge at/from OSAKA Not later than MAY 10th ,2011for transportation to   DALIAN Amount(both in figures and words)USD18 000(SAY US DOLLARS EIGHTEEN

46、THOUSAND ONLY)Description of goods:SANYO Rice Cooker cube style ECJ-LS30-SRUSD 180 PER PIECEFOB OSAKAPacking: EACH SET IN A CARTON  Credit available with by sight payment   by acceptance by negotiationby deferred payment at against the documents detailed hereinand beneficiarys dr

47、aft for 100 % of the invoice value FOB             CFR          CIFor other termsDocuments required:(marked with ×)1. (T)Signed commercial invoice in3 copies indicating L/C No. and cont

48、ract No. CN110366 .2.(T) Full set of clean on board ocean bills of lading made out to order and blank endorsed, marked “ freight Tto collect/ prepaid” showing freight amount and notifying DALIAN IMPORT AND EXPORT,CO,LTD   .3.(  ) Air way bills showing “freight   to collect/ 

49、 prepaid  indicating freight amount” and consigned to 4. (  ) Memorandum issued by                             consigned to .5.(  ) Insurance pol

50、icy/certificate in   copies for   of the invoice value showing claims payable in destination in currency of the draft. Blank endorsed, covering(  ocean marine transportation) all risks, war risks6.(T) Packing List/Weight Memo in 3  copies indicating quantity/gross

51、and net weight of each package and packing condition as called for by the L/C7.(T) Certificate of Quantity /Weight in 1   copies issued by an independent surveyor at the loading port, indicating the actual surveyed quantity /weight of shipped goods as well as the packing condition.8.(

52、T) Certificate of Quality in 1  copies issued by   manufacture /  T public recognized surveyor. 9.( ) Beneficiarys certified copy of cable/telex dispatched to the accountees within 24 hours after shipment advising name of vessel/   No. /   wagon No., date, quantity

53、, weight and value of shipment.10.( T ) Beneficiarys certificate certifying that extra copies of the documents have been dispatched according to the contract terms.11.(  ) Shipping Cos Certificate attesting that the carrying vessel is charted or booked by accountee or their shipping agents

54、:12.(  ) Other documents, if any:Additional instructions:1. (T) All banking charges outside the opening bank are for beneficiarys account.2.(T) Documents must be presented within 15 days after the date of issuance of the transport documents but within the validity this credit.3. (  ) Third

55、 party as shipper is not acceptable. Short form/Blank Back B/L is not acceptable.4. (  ) Both quantity and amount    % more or less are allowed.5.(  ) Prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by shipping Co. /Air Line/or its agent.6. ( T) All documents to be forwarded in one cover