信用證指南專業(yè)知識講座

信用證操作指南美捷時噴霧閥有限公司信用證操作指南制作:David

1.信用證概念2.信用證種類3.信用證流程4.信用證審核5.信用證風(fēng)險分析第1頁信用證概念美捷時噴霧閥有限公司信用證(LetterofCredit)是進口商銀行（開證行）應(yīng)申請人要求和批示向受益人開立、有一定金額、在一定期限內(nèi)憑要求單據(jù)，在指定地點支付（即付款、承兌或議付匯票）書面確保，是銀行有條件付款承諾。它是進出口雙方選擇一種結(jié)算方式。信用證操作指南第2頁信用證種類美捷時噴霧閥有限公司1.Revocable

L/C/Irrevocable

L/C

可撤消信用證/不可撤消信用證

可撤消信用證是指在開證之后，開證行無需事先征得受益人同意就有權(quán)修改其條款或者撤消信用證。

2.Confirmed

L/C/Unconfirmed

L/C

保兌信用證/不保兌信用證

一份信用證上除了有開證銀行確定付款確保外，尚有另一家銀行確定付款確保，這樣信用證就是保兌信用證。3.Sight

L/C/Usance

L/C

即期信用證/遠期信用證

4.Transferable

L/C/Untransferable

L/C

可轉(zhuǎn)讓/不可轉(zhuǎn)讓信用證

可轉(zhuǎn)讓信用證是指信用證受益人（第一受益人）能夠要求信用證中尤其授權(quán)轉(zhuǎn)讓銀行，將該信用證所有或部分轉(zhuǎn)讓給一種或數(shù)個受益人（第二受益人）使用信用證。信用證操作指南第3頁信用證種類美捷時噴霧閥有限公司5.Revolving

L/C

循環(huán)信用證

一種信用證要求該信用證使用辦法是有條款入條件,使其不許修改信用證,而能夠更新或復(fù)活,這種信用證叫做循環(huán)信用證

6.Documentary

L/C/Clean

L/C

跟單信用證/光票信用證

(1)跟單信用證(DocumentaryCredit)是憑跟單匯票或僅憑單據(jù)付款信用證。此處單據(jù)指代表貨物所有權(quán)單據(jù)（如海運提單等),或證明貨物已交運單據(jù)(如鐵路運單,航空運單,郵包收據(jù)）。(2)光票信用證(CleanCredit)是憑不隨附貨運單據(jù)光票(CleanDraft)付款信用證。銀行憑光票信用證付款，也可要求受益人附交一此非貨運單據(jù)，如發(fā)票、墊款清單等。信用證操作指南第4頁信用證種類美捷時噴霧閥有限公司7.Deferred

payment

L/C/Anticipatory

L/C

延付信用證/預(yù)支信用證

8.Back

to

Back

L/C/Reciprocal

L/C

對背信用證背對背信用證是指一種信用證受益人以這個信用證為確保要求一家銀行開立以該銀行為開證行，以這個受益人為申請人一份新信用證。也稱轉(zhuǎn)開信用證

9.Reciprocal

L/C

對開信用證即兩家銀行互為開證行和通知行，多見于易貨貿(mào)易和賠償貿(mào)易等信用證操作指南第5頁美捷時噴霧閥有限公司(信用證流程示意圖)信用證流程信用證操作指南第6頁美捷時噴霧閥有限公司信用證審核HSBCTRADESERVICES,673NATHANROAD,MONGKOK,KOWLOON.NEWDCADVICEDATE22DEC2023

MAJESTYPACKAGINGINTERNATIONALPLEASEQUOTEOURREFNO.LTD,UNIT612,CARNARVONPLAZA,DT159151-00NO.20CARNARVONROAD,TST,KOWLOON,HONGKONG

DocumentaryCreditNo. DT159151Amount USD20,462.00Applicant BODYCARETOILETRIESLTD35FExpirydate 25JAN2023

InaccordancewiththetermsofArticle7(A)ofUCP500weadvisehavingreceivedthecaptionedDocumentaryCreditinyourfavour.

Wehavenotaddedourconfirmationtothiscreditandconsequentlythiscreditconveysnoengagement/responsibilityonourpart.

Wehavedebitedyouraccount636-179582-838asfollows(DocumentaryCreditissenttoyoubycourierunlessyouhavealreadygivenusyourspecialdeliveryinstruction):DCADVISINGCOMMHKD260.00DCAdvisingEnquiryLines:29513377,29513399,29513403ForTradeandDocumentationEnquiriesHotline(NonDCAdvisingIssues):29513232信用證操作指南第7頁美捷時噴霧閥有限公司信用證審核ImportantNoticetoBeneficiary-------------------------------PleasecheckthetermsandconditionsofthiscreditimmediatelyandnotethatweareunabletomakeanychangeswithouttheIssuingBank'sauthority.Accordingly,shouldanyofitstermsandconditionsbeunacceptable,pleasecontacttheapplicantdirect,requestinganamendmenttobeadvisedtouswithoutdelay.ShouldthisbeaTransferableCredit,andshouldwebeauthorizedtoeffectsuchtransfer,pleasenotethatweareundernoobligationtodoso.ThisnotificationmustbepresentedwiththeoriginalDocumentaryCredittogetherwithanysubsequentamendmentsandalldocumentsrequiredthereinfornegotiation.ThisDocumentaryCreditissubjectto,andwillbehandledinaccordancewith,theeditionoftheICCUniformCustomsandPracticeforDocumentaryCreditscurrentlyinforceandtherelevantversionofthee-UCP,ifapplicable.ASPERYOURSTANDINGINSTRUCTION,DOCUMENTARYCREDIT/AMENDMENTISSENTTOYOURTSDT1(FDS)"AcommissiondiscountofHK$50willbeavailableuntil31Dec04foreveryimportdocumentarycredit(DC)application/amendmentortransferofexportDCarrangedthroughBusinessInternetBanking.Sothemoretradetransactionsyouarrangeonline,themoreyou'llsave!"ShouldyoubeauserofourDCSafeCustodyservice,pleasebeinformedthatHSBCwilldisposeoftheoriginalDC/amendmentwithin6monthsfromexpiration/fullutilisation,unlessyourequestusinadvancetoreturnthesametoyou.THISISACOMPUTERGENERATEDADVICE,AUTHORISEDSIGNATUREOFTHEBANKISNOTREQUIRED.

信用證操作指南第8頁美捷時噴霧閥有限公司信用證審核MAJESTYPACKAGINGINTERNATIONAL22DEC2023LTD,UNIT612,CARNARVONPLAZA,NO.20CARNARVONROAD,TST,KOWLOON,HONGKONG

USDTWENTYTHOUSANDFOURHUNDREDSIXTYTWOONLY

DEARSIRS,

INACCORDANCEWITHTHETERMSOFARTICLE7(A)OFUCP500,WEADVISEHAVINGRECEIVEDTHEFOLLOWINGTELETRANSMISSIONFROMINGGROEPNV(SWIFTADDRESS:INGBNL2A)

27SEQOFTOTAL: 1/140AFORMOFDC: IRREVOCABLE20DCNO: DT15915131CDATEOFISSUE: 21DEC0431DEXPIRYDATEANDPLACE: 25JAN05HONGKONG50APPLICANT: BODYCARETOILETRIESLTD REDSCARBUSINESSPARK LONGRIDGEROAD,PRESTON 000000LANCASHIREPR25NAUK59BENEFICIARY: MAJESTYPACKAGINGINTERNATIONAL LTD,UNIT612,CARNARVONPLAZA, NO.20CARNARVONROAD,TST, KOWLOON,HONGKONG信用證操作指南第9頁美捷時噴霧閥有限公司信用證審核32BDCAMT: USD20,462.0041DAVAILABLEWITH/BY: ANYBANK BYNEGOTIATION42CDRAFTSAT: SIGHT42ADRAWEE: INGBNL2A43PPARTIALSHIPMENTS: NOTALLOWED43TTRANSHIPMENT: NOTALLOWED44ALOADING/DISPATCHAT/FROM:ANYCHINESEPORT44BFORTRANSPORTATIONTO:LIVERPOOL44CLATESTDATEOFSHIPMENT:10JAN0545AGOODS:TERMSOFDELIVERY:CIFLIVERPOOLGOODS/SERVICES:+CONCISEGOODSDESCRIPTIONORDERNR:085235+1STDELIVERY:.3600211P2142-28/410B-109BLUE120.000.3600212P2142-28/410B-126BLUE100.000.3600222P2102-24/410-119CLEAR66.000VALUEOF1STDELIVERYINCLUDINGFREIGHTANDINSURANCEUSD20.462,00

信用證操作指南第10頁美捷時噴霧閥有限公司信用證審核46ADOCUMENTSREQUIRED:+SIGNEDCOMMERCIALINVOICEIN3FOLD+PACKING-LISTIN3FOLD+MARINEBILLOFLADING,ISSUEDTOORDERANDBLANKENDORSED,MARKEDFREIGHTPREPAIDANDNOTIFY:APPLICANT+CERTIFICATEOFORIGINGSPFORMA.+BENEFICIARIESDECLARATIONSTATINGTHATTHEGOODSHAVEBEENDELIVEREDONPLASTICPALLETS.+FULLSETNEGOTIABLEINSURANCEPOLICY/CERTIFICATEFORTHECIFVALUEOFTHEGOODSPLUS10PERCENT,COVERINGTHERISKS:INSTITUTEWARCLAUSES(CARGO)DATED01.01.82,INSTITUTESTRIKECLAUSES(CARGO)DATED01.01.82,INSTITUTECARGOCLAUSES(A)DATED01.01.82,WITHCLAIMSPAYABLEINTHEUNITEDKINGDOM.47AADDITIONALCONDITIONS:+DOCUMENTSREQUIREDMAYNOTBEDATEDPRIORTOTHEDATEOFISSUANCEOFTHISLETTEROFCREDIT.+DRAFTS(IFREQUIRED)TOBEMARKED:'DRAWNUNDERL/C-NUMBER(ASINDICATEDABOVE)OFINGBANK'+INCASEWERECEIVEDOCUMENTSCONTAININGDISCREPANCIES,WEWILLDEDUCTADISCREPANCYFEEOFEUR55,00(ORCOUNTER-VALUE).

信用證操作指南第11頁美捷時噴霧閥有限公司信用證審核+REFUSEDDOCUMENTSHELDATTHEPRESENTER'SDISPOSALMAYBETAKENUPANDHONOREDBYTHEISSUINGBANKATANYTIMEBEFORETHEYMUSTBERETURNEDTOTHEPRESENTERUNLESSPRESENTERADVISEUSTOTHECONTRARYWITHIN24HOURSAFTERWEHAVESENTTHERELATIVEADVISEOFREFUSAL.+THIRDPARTYDOCUMENTSACCEPTABLE.71BDETAILSOFCHARGES:ALLBANKCHARGESOTHERTHANTHOSEOFTHEISSUINGBANKAREFORBENEFICIARIES'ACCOUNT.48PERIODFORPRESENTATION:WITHIN15DAYSAFTERDATEOFSHIPMENT.49CONFIRMATIONINSTRUCTIONS:WITHOUT78INFOTOPRESENTINGBK:+EACHDRAWINGMUSTBEENDORSEDONTHEREVERSEOFTHISL/C.+DOCUMENTSTOBEFORWARDEDINONESETBYCOURIERSERVICETO:INGBANKNEDERLAND,DOC.TRADEDEPT,BIJLMERDREEF1091102BWAMSTERDAM.+PAYMENTINSTRUCTIONSARETOBEINCORPORATEDINTHEREMITTINGBANK'SCOVERINGLETTER.ANY(ADDITIONAL)INSTRUCTIONSFROMTHIRDPARTIESWILLBEIGNORED.+UPONRECEIPTOF(DRAFTWITH)DOCUMENTSWESHALLCOVERYOUINACCORDANCEWITHYOURINSTRUCTIONS.信用證操作指南第12頁美捷時噴霧閥有限公司信用證風(fēng)險分析信用證結(jié)算是國際經(jīng)濟活動中最廣泛使用一種結(jié)算方式。由于其屬于銀行信用，對雙方來講都具有安全確保作用，因此是一種比較安全結(jié)算方式。但事實上無論對出口商、還是對進口商來說，都存在著一定風(fēng)險。1.進口方偽造信用證進口方竊取銀行已印好空白格式信用證，或與已倒閉或瀕臨破產(chǎn)銀行職員歹意串通開出信用證，或?qū)⑦^期失效信用證歹意涂改等，引誘出口方發(fā)貨，以騙取貨物，使出口方貨款兩空，損失慘重。2.進口方從某些資信不良小銀行開出信用證在外經(jīng)貿(mào)實際業(yè)務(wù)中，不法進口方往往與某些信用較差小銀行勾結(jié)，故意開出內(nèi)容論述紛繁復(fù)雜、條款含糊不清信用證，致使出口方收匯困難，或造成單據(jù)不符而被迫積極降價結(jié)局。信用證操作指南第13頁美捷時噴霧閥有限公司信用證風(fēng)險分析3.進口方不按協(xié)議要求開立信用證信用證是銀行根據(jù)進口方要求或批示開立，信用證條款應(yīng)與協(xié)議條款一致。但在實際業(yè)務(wù)中，進口方不根據(jù)協(xié)議開證，從而使協(xié)議執(zhí)行發(fā)生困難，或使出口方違反協(xié)議要求，遭致額外損失。4.進口方開出有“陷阱”信用證5.信用證中有“軟條款”所謂“軟條款”是指信用證中加列某些條款，這些條款使信用證下開證行付款是否不是取決于單證是否表面相符，而是取決于第三者履約行為。例如：信用證暫不生效，待開證