國(guó)際結(jié)算chapter 3-remittance

1、1Chapter three International bank remittance2思考浙江A出口公司與俄羅斯B進(jìn)口公司簽訂了一份五金產(chǎn)品的CIF合同，貨裝2個(gè)40英尺集裝箱。合同約定分兩次等量裝運(yùn)，兩次交貨的間隔時(shí)間為30天，約定付款方式為在裝運(yùn)后30天內(nèi)T/T付款。出口商收齊貨款后將單據(jù)用快遞郵寄給進(jìn)口商供其提貨。A公司將第一個(gè)集裝箱的貨物按時(shí)裝運(yùn)出口。30天后，A公司催B公司支付貨款，B公司先是推脫過幾天付款，后又稱其為代理商，正催促其委托人付款。A公司繼續(xù)催B公司付款，但B公司開始回避，并最后索性不再接聽A公司的去電或回復(fù)任何郵件。3貨到目的港2個(gè)月后，A公司見催收未果，只得聯(lián)系

2、船運(yùn)公司將貨物運(yùn)回。由于貨物在目的港滯港太久，造成大量的滯港費(fèi)用，加上來回的運(yùn)費(fèi)和進(jìn)出口國(guó)家的清關(guān)費(fèi)用，使A公司遭受巨大的損失。而前一個(gè)集裝箱的拒收導(dǎo)致后一集裝箱的貨只得轉(zhuǎn)為庫(kù)存。 匯款結(jié)算方式對(duì)進(jìn)出口商有何風(fēng)險(xiǎn)?應(yīng)該如何正確選擇匯款方式？4Remittance1 1.Remittance The remittance means that the importer authorizes a bank to pay the payments of goods to the exporter. 5Remittance2. Procedures匯款流程匯款流程Remitting bankpayee

3、RemitterPaying bank signed contract applicationpayment instrument payment6Remittance3.parties to the remittance 匯款方式的當(dāng)匯款方式的當(dāng)事人事人(1)Remitter匯款人匯款人： the person who requests his bank to remit funds to a beneficiary in a foreign country. The remitter often is the importer. (2)Remitting bank匯出行匯出行：the ba

4、nk transferring funds at the request of a remitter to its correspondent or its branch in another country and instructing the latter to pay a certain amount of money to a beneficiary7Remittance(3) Paying bank匯入行匯入行：the bank entrusted by the remitting bank to pay a certain amount of money to a benefic

5、iary named in the remittance advice(4) Payee or beneficiary收款人收款人：the person who is addressed to receive the remittance8Remittance4.Forms(1) Mail Transfer or Airmail Transfer (M/T)信匯信匯 At the request of a remitter,the remitting bank transfer the funds by airmail a payment order or an advice to its b

6、ranch or correspondent abroad instructing the latter to pay a definite sum of money to a specified person or a beneficiary named thereon.9Remittance（2）Telegraphic Transfer(T/T)：電匯：電匯 Remitting bank transfers funds by means of a tested cable,telex,SWIFT or other telecommunication to the paying bank i

7、nstructing it to pay a definite sum of money. Notes: SWIFT, abbreviation for Society for Worldwide Interbank Financial Telecommunication環(huán)球銀行間金融電訊協(xié)會(huì)10DATE:061206SENT TO:BKCHCNBJ200 BANK OF CHINA, TIANJIN:FM:04HSBCHK25264 HONGKONG AND SHANGHAI BANKING CORPORATION, HONGKONG:20:TRN:TT-HKH315064BACP:32A:

8、VALUE DATE/CUR CODE/AMT DATE:061206 CURRENCY CODE:CNY AMOUNT:6,859.58:50:ORDERING CUSTOMER:ARTHUR ANDERSEN AND CO.:57s: ACCOUNT WITH BANK: BANK OF CHINA, TIANJIN BR., TIANJIN, CHINA:59:BENEFECIARY CUSTOMER:TIANJIN INTERNATIONAL TAXATION CONSULTING BUREAU :71A:DETAILS OF CHARGES: BENEFICIARY:72:BANK

9、TO BANK INFORMATION:IN COVER SETTLE THRU OUR A/C 111-01081 WITH YOUR BEIJING HEAD OFFICE11Remittance(3)Remittance by Bankers Demand Draft (D/D):票匯票匯 At the request of a remitter,the remitting bank draws a draft on its foreign branch or correspondent where the payee or beneficiary is domiciled, order

10、ing the latter to pay on demand a certain sum of money to the holder of the draft. The draft is handed to the remitter ,who may send or carry it abroad to the person in whose favor it is drawn.12RemittanceProcedures for D/DRemitter Payee Remitting bankPaying ban 1、D/D application2、bank sight draft4、

11、bank sight draft3、D/D advice5、bank sight draft6、payment7、debit advice13Case study 匯票使用第三國(guó)貨幣第三國(guó)貨幣案 中國(guó)K K公司（出口商）向香港R R公司( (進(jìn)口商，中間商) )出口一批貨物轉(zhuǎn)運(yùn)瑞士。香港R R公司向香港某銀行購(gòu)買了一張銀行即期匯票寄給出口商作為貨款，但該匯票的付款貨幣為瑞士法郎。出口商向中國(guó)銀行提示，因不代墊頭寸，收妥結(jié)匯及匯票的貨幣為瑞士法郎，還需等待中國(guó)銀行將匯票背書轉(zhuǎn)讓給瑞士蘇黎世某銀行，除正常的郵程，加上各銀行的合理工作時(shí)間，出口商在3 3個(gè)多月后才收到該筆貨款。 試分析，這種結(jié)匯方式

12、和貨幣對(duì)出口商有何不妥。14提示：提示： 票匯業(yè)務(wù)中，若使用的匯票其貨幣不是匯款人和收款人所在國(guó)或地區(qū)的貨幣而是第三國(guó)貨幣，收匯的速度最慢。 由于匯票需多次背書轉(zhuǎn)讓，與匯票使用的結(jié)算貨幣有關(guān)，索償路線復(fù)雜，匯款銀行為了長(zhǎng)時(shí)間占用匯款頭寸，有時(shí)故意在賬戶銀行中選擇使用收款方式最慢的銀行作為付款銀行，因此，票匯收款的速度有時(shí)最慢。 出口商應(yīng)提出使用電匯付款（T/TT/T）方式。15Remittance5.reimbursement of remittance cover頭寸調(diào)撥頭寸調(diào)撥(1)crediting vostro account of the paying bank貸記匯入行的來帳 re

13、imbursement instructions: “ In cover, we have credited the sum to your account with us.”(2)debiting remitting banks nostro account借記匯出行的往帳 “Please debit the sum to our account with you.” “you are authorized to debit the sum to our account with you.”16Remittance(3)Instructing a reimbursing bank to ef

14、fect payment by debiting the remitting banks nostro “In cover, we have authorized The Bank of Tokyo, New York to debit our account and credit your account with the above sum.” (4)Effecting reimbursement through a intermediary bank with which both remitting banks account bank and paying banks account

15、 bank open accounts通過匯出行和匯入行各自帳戶行的共同帳戶行轉(zhuǎn)帳撥付17Remittance6.Comparison among three kinds of remittancesT/TM/TD/DIt is a form of dispatching cable or telex or SWIFT.It is a safe method of remittance.The cost of remittance is higher.It is the fastest and most prevalent method of remittance.18Remittance7.

16、Cancellation of the remittance退匯退匯 Both the remitter and the payee can require the cancellation of the remittance. M/T or T/T can be cancelled before its payment is made.19Remittance8.Application(1)Payment in advance預(yù)付貨款 Full payment in advance Part payment in advance(2)Payment after arrival of the

17、goods：open account賒銷(3) Remittance against Document (RAD):憑單匯款（CAD:Cash against Document）20RemittanceExercises 1.Please write cover instruction for each remittance in the following banks.(1)The paying bank has maintained an USD account with the remitting bank. Suppose an outward remittance in USD is

18、 made, how do you write cover instruction for this remittance?21Remittance(2)The remitting bank has maintained a GBP account with the paying bank. Suppose an outward remittance in GBP is made, how do you write cover instruction for this remittance?(3)Both remitting bank and paying bank have maintain

19、ed USD accounts with XYZ Bank,New York. Suppose an outward remittance in USD is made, how do you write cover instruction for this remittance?22Remittance2.Please point out the risk that exporter (importer) faces (1) FOB Hamburg Payment: 30% adv. and after receiving fax of B/L we will send the bal. b

20、y T/T.(2) PAYMENT ： TT WITHIN 7 DAYS AFTER ARRIVAL/QUALITY APPROVAL(3) 100% upfront payment in advance through T/T23Remittance(4) Payment: OA30(5) 30% deposit: should pay before production after signing Sales Agreement. 70% balance payment by wire transfer within 3 business days against Forwarder Re

21、ceipt of the Goods, signed and sealed by Buyers forwarder confirming receipt of goods24Remittance3.Case study11 Company A signed a sales contract with IDEL LUX Corp. Czechoslovakia in June 2005. Contract amount:US$155,496.66 Payments term: T/T 15% in advance, T/T 85% after received the copy of the B

22、/L.On 27th Sep. 2005,the importer faxed the bank slip. Company A released the documents on the same day.252Dear Sir,Compliment of the day,how are you and your family hoping that all is well with you all.Thanks for your kind offer.I will want to creat with you a kind of long lasting and beneficial bu

23、siness relationship with you and your reputable firm in the nearest future.Presently I am not in possition to import direct from you but I have a good friend of mine who is ready to help your firm to secure a contract supply of school bags to the Federal ministry of Education Nigeria. 26He is a top official in the ministry office. He informe me that the ministry want to award a contract supply of 1 million pcs of backpack school bags and my friend has assure me of his assistance to any firm I intorduce to him as a