單證員考試-信用證部分

國際商務單證繕制二、信用證（一）概念信用證（LetterofCredit，L／C）信用證是一種由銀行依照客戶的要求和指示開立的有條件的承諾付款的書面文件。屬于銀行信用。一、信用證基本知識（二）信用證當事人：（1）開證申請人(Applicant)。（2）開證行(Opening／IssuingBank。（3）通知行(Advising/NotifyingBank。（4）受益人(Beneficiary)。（5）議付行(NegotiatingBank)。（6）付款行(PayingBank)。(1)開證申請人(Applicant)。向銀行申請開立信用證的人,在信用證中又稱開證人(Opener)。(2)開證行(Opening／IssuingBank)。接受開證申請人的委托開立信用證的銀行，它承擔保證付款的責任。(3)通知行(Advising/NotifyingBank)。指受開證行的委托，將信用證轉交出口人的銀行，它只證明信用證的真實性，不承擔其他義務。(4)受益人(Beneficiary)。指信用證上所指定的有權使用該證的人，即出口人或實際供貨人。(5)議付銀行(NegotiatingBank)。指愿意買入受益人交來跟單匯票的銀行。(6)付款銀行(PayingBank)。信用證上指定付款的銀行，在多數(shù)情況下，付款行就是開證行。（三）信用證的基本業(yè)務流程進口商（開證申請人）輪船公司出口商（受益人）進口地銀行（開證行）出口地銀行（通知行/議付行）(1)商品合同(13)提單(14)貨物(5)發(fā)貨(6)提單(3)轉交信用證(9)寄單索匯(10)償付墊款(2)申請開證(11)通知付款贖單(12)付款贖單(4)通知信用證(7)交單議付(8)墊款議付二、申請信用證以信用證方式支付的貿易實務中，開立信用證是履行進口合同的第一步，是進口業(yè)務的重要環(huán)節(jié)，進口方必須按合同規(guī)定開立信用證。（一）申請開立信用證的程序向銀行申請，遞交進口合同副本，所需附件。1.遞交材料按銀行規(guī)定填寫，一式三份，按合同規(guī)定填寫，內容明確、完整、無詞意不清的記載。2.填寫開證申請書3.繳付保證金4.支付開證手續(xù)費（二）信用證申請書內容

1.申請書正面內容（理論與實務P200）

2.申請書反面內容（理論與實務P200）1.信用證申請書正面的內容(1)申請日期；(2)申請人名稱（全稱）及詳細地址、聯(lián)系電話等；(3)申請開證的總金額；(4)與申請書相關的買賣合同號碼；(5)受益人的名稱(全稱）及詳細地址、電話號碼等；(6)要求以何種方式傳遞信用證（電開、信開、簡電開、快遞開出后緊跟著寄送電報證實書）；(7)信用證的性質（如：可撤銷或不可撤銷、是否加具保兌、是否可轉讓等）；(8)申請開證中對所需要的單據(jù)條款，包括所需單據(jù)的種類、份數(shù)，出具單據(jù)的機構以及其他特殊要求；(9）對匯票的要求，包括匯票的付款期限、付款人、金額等；(10)本合同項下的貨物名稱、規(guī)格、數(shù)量、單價、價格條件、嘜頭、包裝條件及其所必需的描述；(11)對于裝貨期、交單期及有效期限的要求；(12)對于裝運地點、交單地點及到期地點的要求；(13)對于貨物是否允許分批、是否允許轉運的要求；(14)對于國外議付行費用的要求及解釋；(15)其他特殊要求；(16)信用證內容必須注明依據(jù)《UCP600》開出，且各項條款與規(guī)定要符合該慣例的規(guī)定和解釋。IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO：

Date:Beneficiary(fullnameandaddress)L/CNO.ContractNo.DateandplaceofexpiryofthecreditPartialshipmentsTransshipmentwhichshallbetheoperativeinstrument)Loading

on

board/dispatch/takingincharge

at

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from

.

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.

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.

Amount

(both

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figures

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words)Descriptionofgoods:Packing:Creditavailablewith

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.againstthedocumentsdetailedhereinAt

sightDrawnon

.TermsofpaymentDocuments

requiredApplicantIRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO：

Date:Beneficiary(fullnameandaddress)L/CNO.ContractNo.

DateandplaceofexpiryofthecreditPartialshipments

□allowed

□not

allowedTransshipment□allowed

□not

allowed□Issue

by

airmail

□With

brief

advice

by

teletransmission□Issue

by

express

delivery

□Issue

byteletransmission

(whichshallbetheoperativeinstrument)Loading

on

board/dispatch/takingincharge

at

/

fromnotlaterthanFortransportationto:Amount

(both

in

figures

and

words)Descriptionofgoods:Packing:Creditavailablewith

；

By□sight

payment

□acceptance□negotiation□deferred

payment

atagainstthedocumentsdetailedherein□

andbeneficiary'sdraft(s)for

%ofinvoicevalueat

sightdrawnon

。

Termsofpayment□FOB□CFR□CIF□orothertermsDocuments

required()Otherdocuments,ifany:

CertificateofOriginin2copiesissuedbyauthorizedinstitution.Additionalinstructions:Applicant:name,signatureofauthorizedperson

根據(jù)國際商會UCP500(《跟單信用證統(tǒng)一慣例》)，信用證業(yè)務是純單據(jù)業(yè)務，與實際貨物無關.

信用證申請書上應按合同要求明確寫出所應出具的單據(jù)，包括單據(jù)的種類，每種單據(jù)所表示的內容，正、副本的份數(shù)，出單人等。一般要求提示的單據(jù)有提單（或空運單、收貨單）、發(fā)票、箱單、重量證明、保險單、數(shù)量證明、質量證明、產地證、裝船通知、商檢證明等等以及其他申請人要求的證明等。Documentsrequired:(markedwithx)1.()SignedCommercialInvoicein3copiesindicatinginvoiceno.

,contractno.

.2.()FullsetofcleanonboardoceanBillsofLadingmadeouttoorderofissuingbankandblankendorsed,marked"freight()tocollect/()prepaid()showingfreightamount"notifyingtheapplicant.3.()InsurancePolicy/Certificatein2copiesfor110%oftheinvoicevalueshowingclaimspayableinChinaincurrencyofthedraft,blankendorsed,covering()OceanMarineTransportation/()AirTransportation/()OverLandTransportation/()AllRisks,4.()PackingList/WeightMemoin3copiesindicatingquantity/grossandnetweightsofeachpackageandpackingconditionsascalledforbytheL/C.5.()CertificateofQuantity/Weightin

copiesissuedanindependentsurveyorattheloadingport,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.6.()CertificateofQualityin

copiesissuedby()manufacturer/()publicrecognizedsurveyor.7()Beneficiary’scertifiedcopyofFAXdispatchedtotheaccounteewith

aftershipmentadvising()nameofvessel/()date,quantity,weightandvalueofshipment.8.()Beneficiary’sCertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingtothecontractterms.9.()ShippingCompany'sCertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeortheirshippingagents.Additionalinstructions:1.()Allbankingchargesoutsidetheopeningbankareforbeneficiary'saccount.2.()Documentsmustbepresentedwithin10daysafterdateofissuanceofthetransportdocumentsbutwithinthevalidityofthiscredit.3.(

)Thirdpartyasshipperisnotacceptable,ShortForm/BlankbackB/Lisnotacceptable.4.(

)Bothquantityandcreditamount______%moreorlessareallowed.5.()Alldocumentsmustbesenttoissuingbankbycourier/speedpostinonelot.(

)Otherterms,ifanyDocuments

required()Otherdocuments,ifany:

CertificateofOriginin2copiesissuedbyauthorizedinstitution.Additionalinstructions:Applicant:name,signatureofauthorizedperson

IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO：

Date:Beneficiary(fullnameandaddress)L/CNO.ContractNo.DateandplaceofexpiryofthecreditPartialshipmentsTransshipmentwhichshallbetheoperativeinstrument)Loading

on

board/dispatch/takingincharge

at

/

from

.

Notlatterthan

.

Fortransportationto

.

Amount

(both

in

figures

and

words)Descriptionofgoods:Packing:Creditavailablewith

.By

.againstthedocumentsdetailedhereinAt

sightDrawnon

.TermsofpaymentDocuments

requiredApplicant2.信用證申請書反面的內容信用證反面是申請人對開證行的聲明，用以明確雙方責任。(1)聲明申請人同意按照有關國際慣例《UCP600》辦理該信用證項下一切事宜，并承擔由此產生的一切責任；(2)聲明委托銀行開立信用證，并保證銀行按時支付貨款、手續(xù)費、利息及一切費用；(3)明確收到單據(jù)后，申請人在×個工作日內復審單據(jù)，并在規(guī)定期限內通知銀行接受與否；(4)聲明該信用證及其項下業(yè)務往來函電及單據(jù)如因郵、電或其他方式傳遞過程中發(fā)生遺失、延誤、錯漏等銀行概不負責；(5)聲明若信用證需要修改，應由申請人及時通知銀行，并及時核對信用證副本或修改書副本是否與原申請書相符；(6)聲明如申請書字跡不清或詞意含混而引記的后果由申請人負責。三、開立信用證27:SEQUENCEOFTOTAL：1/140A:FORMOFDOCUMENTARYCREDIT：IRREVOCABLE20:DOCUMENTARYCREDITNUMBER：00130010018208A131C:DATEOFISSUE：13010140E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：130220CHINA50:APPLICANT：DESENEUROPEGMBHGIRARDETSTRASSE2-38,EINGANG.4D-45131ESSEN,GERMANY59:BENEFICIARY：MATYINTERNATIONALCO.,LTD.NO.29JIANGNINGROAD,SHANGHAI,CHINA（一）案例介紹（2013年）32B:CURRENCYCODE,AMOUNT：USD9008.0041A:AVAILABLEWITH…BY…：BANKOFCHINABYNEGOTIATION42C:DRAFTSAT…：30DAYSAFTERSIGHT42A:DRAWEE:DESENEUROPEGMBH43P:PARTIALSHIPMENTS:NOTALLOWED43T:TRANSHIPMENT:NOTALLOWED44E:PORTOFLOADING/AIRPORTOFDEPARTURE:ANYCHINESEPORT44F:PORTOFDISCHARGE/AIRPORTOFDESTINATION:HAMBURGBYSEA.44C:LATESTDATEOFSHIPMENT:13021045A:DESCRIPTIONOFGOODSAND/ORSERVICES:1600PCSHOMEWEARASPERORDERNO.MY1301ANDS/CNO.MT13008CIFHAMBURGPACKEDINCARTONOF40PCSEACH46A:DOCUMENTSREQUIRED+SIGNEDCOMMERCIALINVOICESINTRIPLICATEINDICATINGLCNO.ANDCONTRACTNO.+FULLSET(3/3)OFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOAPPLICANTANDBLANKENDORSEDMARKED“FREIGHTPREPAID”NOTIFYINGTHEAPPLICANT.+SIGNEDPACKINGLISTINTRIPLICATESHOWINGTHEFOLLOWINGDETAILS:TOTALNUMBEROFPACKAGESSHIPPED;CONTENT(S)OFPACKAGE(S);GROSSWEIGHT,NETWEIGHTANDMEASUREMENT.+CERTIFICATEOFORIGINISSUEDANDSIGNEDORAUTHENTICATEDBYALOCALCHAMBEROFCOMMERCELOCATEDINTHEEXPORTINGCOUNTRY.+INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUE,COVERINGALLRISKSOFCICOFPICC(1/1/1981).71B:CHARGES:COMMISSIONSAREFORACCOUNTOFBENEFICIARYINCLUDINGREIMBURSINGCHARGES.（二）信用證的序號域名序號域名說明27Sequenceoftotal表明這張信用證共有幾頁紙，目前這頁所處第幾頁。如“1/2”。40AFormofdoc.credit信用證性質。(“可撤銷”或“不可撤銷”)20Doc.CreditofIssue信用證號碼。31CDateofissue信用證的開證日期。如“年月日”，共六位數(shù)。40EApplicableRulesUCPLatestVersion(UCP600)31DDateandplaceofexpiry表明該證的到期日期和到期地點。51DApplicantBank信用證申請行50Applicant開證申請人名稱和地址。59Beneficiary受益人名稱和地址。序號域名說明32BCurrencyCode，Amount信用證的幣種和金額。金額的小數(shù)點用逗號表示。39APercentagecreditamounttolerance信用證總金額允許上下浮動的比例。例如，允許上下浮動5％，則表示成“05/05”。41A/DAvailablewith...by...信用證的使用范圍及信用證的類型。例“Availablewith×××bank”,“Availablewithanybank”,“By”+信用證的類型（即期付款,延期付款,承兌和議付）42CDraftsat...表明該信用證中匯票的付款期限，如“即期：Atsight”。42A/DDrawee匯票的付款人。一般情況下是開證行，但有時也會是償付行。序號域名說明43PPartialshipments表明該證中的貨物是否允許分批出運，如是：“Allowed”；如否：“Prohibited”。43TTransshipment表明該證中的貨物在運輸途中是否允許轉運,如是則顯示“Allowed”;

如否:“Prohibited”。44ALoadingonboard/Dispatch/Takinginchargeat/from...裝船、發(fā)運或接受監(jiān)管的地點。44BFortransportationto貨物發(fā)送的最終目的地。44CLatestdateofshipment最遲裝運日，表明該證項下的貨物不能遲于此日期出運。45ADescriptionofgoodsand/orservices表明該信用證應出口的貨物描述續(xù)表。46ADocumentsrequired表明該信用證應提交的單據(jù)及對單據(jù)制作的規(guī)定。受益人所提交的單據(jù)和內容應符合信用證的要求。序號域名說明47AAdditionalconditions附加條款，通常是對受益人的補充要求，有的需要在相關單據(jù)上顯示出來，有的則是非單據(jù)化條件。71BCharges表明由受益人承擔的費用。如果缺省該域,則表明除了議付費、轉讓費外，所有費用由開證申請人承擔。48Periodofpresentation交單的期限，審單時應與信用證的到期地點結合起來。如沒有明確的交單期限，按《UCP600》規(guī)定，應視為21天。49Confirmationinstruction表明該證有無被開證行要求加具保兌。53A/DReimbursingbank表明該證有無償付行。79InstructionstothePaying/Accepting/

Negotiatingbank開證行對付款行、承兌行或議付行的指示，通常是寄單地址和寄單方式等。（三）審證方法許多不符點單據(jù)的產生以及提交后被銀行退回，大多是對收到的信用證事先檢查不夠造成的，往往使一些本來可以糾正的錯誤由于審核不及時沒能加以及時地修改。因此，一般應在收到信用證的當天對照有關的合同認真地按下列各條仔細檢查，這樣可以及早發(fā)現(xiàn)錯誤采取相應的補救措施。收到信用證后檢查和審核時，注意問題：1.檢查信用證的付款保證是否有效（1）信用證明確表明是可以撤消的；信用證中如沒有表明該信用證是否可以撤消，按UPC500的規(guī)定，應理解是不可以撤消的；（2）有條件的生效的信用證；如：“待獲得進口許可證后才能生效”。2.檢查信用證的付款時間是否與有關合同規(guī)定相一致（1）信用證中規(guī)定有關款項須在向銀行交單后若干天內或見票后若干天內付款等情況。（2）信用證在國外到期通常要求在國內交單\付款。如必須在國外交單\付款，必須應提前一個郵程（郵程的長短應根據(jù)地區(qū)遠近而定）以最快方式寄送。（3）如是雙到期（裝期和效期），裝期（一般在效期前10天）提前。3.檢查信用證受益人和開證人的名稱和地址是否完整和準確

4.檢查裝期的有關規(guī)定是否符合要求逾信用證規(guī)定裝期的運輸單據(jù)將構成不符點,銀行有權不付款。5.檢查能否在信用證規(guī)定的交單期交單（1）信用證有規(guī)定的，應按信用證規(guī)定的交單期向銀行交單；（2）信用證沒有規(guī)定的，向銀行交單的日期不得遲于提單日期后21天。（四）信用證修改

不可撤銷信用證開出后，對其中條款的修改，關系到各有關當事人的權利和義務的改變，所以，在信用證有效期內，任何一方的任何修改，都必須經買賣雙方協(xié)商一致同意后，由申請人通過開證行辦理修改。開證行可依據(jù)申請人提交的信用證修改申請書受理該筆業(yè)務。（一）申請人提交信用證修改申請書信用證修改申請書必須由原信用證的申請人填寫，并提交到原開證行辦理修改業(yè)務。（二）開證行審查并受理信用證修改通知書的序號域名序號域名說明20Sender'sReference發(fā)報行的編號。21Receiver'sReference收報行的編號。23IssuingBank'sReference開證行的編號。52aIssuingBank開證行的行名31CDateofissue信用證的開證日期。30DateofAmendment信用證的修改日期。26ENumberofAmendment表明此次信用證修改的次數(shù)。59Beneficiary(beforethisamendment)表明此次修改之前原受益人名稱和地址。如果此次修改需要修改受益人的名稱，必須使用域79列明。序號域名說明31ENewDateofExpiry表明信用證修改后的最遲交單日期。32BIncreaseofDocumentaryCreditAmount表明原信用證需增加的幣種、金額。33BDecreaseofDocumentaryCreditAmount表明原信用證需減少的幣種、金額。34BNewDocumentaryCreditAmountAfterAmendment表明信用證修改后的新金額。39APercentagecreditAmounttolerance列明新的允許浮動的范圍。39BMaximumCreditAmount列明修改后信用證金額的最高限額。序號域名說明39CAdditionalAmountsCovered列明附加金額，諸如對保險費、運費、利息等的修改。44ALoadingonboard/Dispatch/Takinginchargeat/from…對裝船、發(fā)運或接受監(jiān)管的地點的修改。44BFortransportationto對貨物發(fā)送的最終目的地的修改。44CLatestdateofshipment列明對最遲裝船、發(fā)運和接受監(jiān)管期限的修改。44DShipmentPeriod對裝船、發(fā)運和接受監(jiān)管期限的修改。879Narrative列明修改的詳細內容。信用證修改函SHANGHAILINSHENGTRADINGCO.,LTD548YANPINGROADSHANGHAI,CHINAFAX:0086-021-5723APRIL25,2013BRIGHTSTATIONERYCO.125SUNFLOWERPLAZASINGAPOREFAXANAGERDearmanager,WehavereceivedyourL/CNo.BRT-LSLC07issuedbyDBSBANKfortheamountofUSD42788.58coveringBRIGHTBRANDDRAFTINGMACHINE.Onperusal,wefindthattheletterofcredithavesomediscrepancies.HerepleaseamendtheL/Casfollows:(1)TheaddressofApplicantiswrong,sopleaseamendittoread“BRIGHTSTATIONERYCO.125SUNFLOWERPLAZA”.(2)ThetotalamountinwordoftheL/Cislessthanthecontract,sopleaseamendittoread“SAYUSDOLLARFORTY-TWOTHOUSANDSEVENHUNDREDEIGHTY-EIGHTANDCENTSFIFTY-EIGHTONLY”.(3)Insuranceistobecoveredfor110%ofinvoicevalue,sothewords“FORFULLINVOICEVALUEPLUS110%”aretobereplacedby“FORFULLINVOICEVALUEPLUS10%”.(4)Thewords“THECREDITCOVERINGALLRISKSANDWARRISKASPERCICDATED01/01/1980”aretobereplacedby“THECREDITCOVEINGALLRISKSANDWARRISKASPERCICDATED1/1/1981”.(5)Thewords“PACKEDINWOODENCASESOFONESETEACH”tobereplacedby“PACKEDINCARTONSOFONEEACH”.WethinkourpositionisveryclearnowandyouramendmenttotheL/Cisawaited.Yoursfaithfully.Salemanager信用證修改函SHANGHAILINSHENGTRADINGCO.,LTD548YANPINGROADSHANGHAI,CHINAFAX:0086-021-5723APRIL25,2013BRIGHTSTATIONERYCO.125SUNFLOWERPLAZASINGAPOREFAXANAGERDearmanager,WehavereceivedyourL/CNo.BRT-LSLC07issuedbyDBSBANKfortheamountofUSD42788.58coveringBRIGHTBRANDDRAFTINGMACHINE.Onperusal,wefindthattheletterofcredithavesomediscrepancies.HerepleaseamendtheL/Casfollows:50Applicant:BRIGHTSTATIONERYCO.125SUNFLOWERPLAZA.34BNewDocumentaryCreditAmountAfterAmendment:SAYUSDOLLARFORTY-TWOTHOUSANDSEVENHUNDREDEIGHTY-EIGHTANDCENTSFIFTY-EIGHTONLY.39CAdditionalAmountsCovered:FORFULLINVOICEVALUEPLUS10%.39CAdditionalAmountsCovered:THECREDITCOVEINGALLR