信用證是銀行開立的代表買方向賣方支付(共18張PPT)

Chapter6LetterofCredit第1頁，共18頁。MaincontentsThedefinitionofL/CTheproceduresofL/CThetypesofL/C第2頁，共18頁。adocumentarydraftisinvolved.ofthebuyerunderpreciselydefinedTheopeningbank(theBeneficiary)confirmedbyanotherbanknamedbyissuingbankcannotamendorcanceltheOpeningbankofL/CSWIFT：SocietyforWorldwideoftheshippingdocuments.Allpartiesconcerneddealwithdocuments,notwithgoods.LetterofCreditTransferableL/CisanL/CwhichallowsTheconcernedamountSection1:TheconceptofL/CDefinition:Aletterofcreditisabank’scommitmenttopaytheselleraspecifiedsumonbehalfofthebuyerunderpreciselydefinedconditions.信用證是銀行開立的代表買方向賣方支付一定金額的有條件的書面支付承諾。第3頁，共18頁。ThepartiesinanL/CTheapplicant(Buyer)Theissuingbank(Buyer’sbank)Theadvisingbank(Seller’sbank)Thebeneficiary(Seller)ThenegotiatingbankThepayingbank第4頁，共18頁。TheformofissuingL/CToopenbyairmail(信開本信用證)Toopenbycable(電開本信用證)SWIFT：SocietyforWorldwideInter-bankFinancialTelecommunication（環(huán)球同業(yè)銀行金融電訊協(xié)會）第5頁，共18頁。Section2:ProceduresofL/CTheimporter(theApplicant)開證申請人Theexporter(theBeneficiary)受益人TheopeningbankThepayingbank開證行，付款行（買方銀行）TheadvisingbankThenegotiatingbank通知行，議付行（賣方銀行）(1)(2)(3)(4)(5)(6)(8)(9)(10)(11)(7)第6頁，共18頁。ThesellerandthebuyerstipulatetomakepaymentbyL/CintheS/C.12TheapplicantappliestoalocalbankforopeninganL/Cinfavoroftheexporterandprovidesacertainamountofdepositandformalityfee.3TheopeningbanksendstheL/Copenedtotheadvisingbank.TheadvisingbanktransferstheL/Ctotheexporter.4第7頁，共18頁。AfterexaminingtheL/C,theexporterdeliversthegoods.

56ThesellermakesoutadraftandotherdocumentsinaccordancewiththeL/C,andpresentsthemtothenegotiatingbank.7IfthedocumentsareinconformitywiththeL/C,thenegotiatingbankwilladvancethepurchasepricetotheexporter.Thenegotiatingbanktransfersthedraftanddocumentstothepayingbankapplyingforpayment.8第8頁，共18頁。Theopeningbankwillpaytothenegotiatingbankafterexaminingthedocuments.910Theopeningbankaskstheapplicanttomakepaymentsoastogetholdoftheshippingdocuments.

Theapplicantmakespaymenttotheopening

bankandgetholdoftheshippingdocuments.

11Thebuyertakesdeliveryofthegoodsattheportofdestinationagainstthedocuments.第9頁，共18頁。什么是議付？議付（negotiation）：受益人（賣方）向當?shù)氐你y行（議付行，通常是通知行）提交信用證項下的單據(jù)和匯票，議付行接到單據(jù)和匯票并審核無誤后，將單據(jù)和匯票買下，然后將扣除了各項費用之后的款項付給受益人的行為，稱為議付。議付的過程是：議付行審核信用證和單據(jù);議付行墊款給受益人;議付行寄單給開證行索償.

第10頁，共18頁。

注：

目前我國國內(nèi)銀行實際上并不操作議付，而是簡單的將單據(jù)和匯票審核之后即轉(zhuǎn)遞給開證行，待開證行付款到帳后，再付給受益人。第11頁，共18頁。Section3:TheCharacteristicsofL/CBankingcredit.Theopeningbankhasthefirstresponsibilitytomakepayment.AseparatedocumentwhichisindependentfromtheS/C.Documenttransaction.Allpartiesconcerneddealwithdocuments,notwithgoods.第12頁，共18頁。Section4:TheTypesofL/CDocumentaryL/C(跟單信用證)IrrevocableL/C(不可撤消信用證)ConfirmedL/C(保兌信用證)SightL/C，UsanceL/C(即期信用證，遠期信用證)TransferableL/C(可轉(zhuǎn)讓信用證)第13頁，共18頁。DocumentaryL/CreferstoanL/Cinwhichadocumentarydraftisinvolved.SightL/CreferstoanL/Cinwhichasightdraftisinvolved.UsanceL/CreferstoanL/Cinwhichausancedraftisinvolved.IrrevocableL/Cmeansthebuyerandtheissuingbankcannotamendorcancelthecreditwithouttheexpressapprovaloftheseller.第14頁，共18頁。secondbeneficiary).theopeningbankandtheconfirmingToopenbyairmail(信開本信用證)TransferableL/CTheopeningbankSightL/C，UsanceL/Cformalityfee.Theadvisingbank(Seller’sbank)totheadvisingbank.usancedraftisinvolved.Thenegotiatingbankpaymenttotheopeningbankandgetholdcreditwithouttheexpressapprovaloftheusancedraftisinvolved.(theBeneficiary)ConfirmedL/CisanirrevocableL/Cconfirmedbyanotherbanknamedbytheopeningbank.OnceanL/Cisconfirmed,therearetwobankstoberesponsibleformakingpayment,i.e.,theopeningbankandtheconfirmingbank.第15頁，共18頁。TransferableL/CisanL/CwhichallowsthebeneficiarytotransfertheamountpartlyorwhollyoftheL/Ctoanother(thesecondbeneficiary).ThiskindofL/Ccanonlybetransferredforonetime,thesecondbeneficiarycan’ttransferittothethirdparty,buthecantransferitbacktothefirstbeneficiary.第16頁，共18頁。Section5:

TheClausesConcernedL/CinS/CMaincontentsoftheclause:TimeofissuingtheL/CTypeoftheL/CTheopeningbankTheconcernedamountTheexpiringdate&place第17頁，共18頁。Example:

ThebuyershallopenanirrevocablesightLetterofcreditfor100%oftheinvoicevaluethroughabank