背對背信用證詳解

1、背對背信用證詳解天津分行單證中心2011.6背對背信用證 背對背信用證是指境內公司向境內分行申請開出以境外公司為受益人的信用證（下稱“母證”），境外分行以母證作為保證，為境外公司開出背對背信用證（下稱“子證”）并提供其所需進出口押匯的業(yè)務。 背對背信用證的優(yōu)勢1.境外公司可借助境內公司的授信支持其進口業(yè)務。2.通過境內外付款期限的調整，拉長實際付款期限3.通過轉移定價的方式，將更多利潤留存境外4.由境內融資轉變?yōu)榫惩馊谫Y。我行受理背對背信用證的原則1.母子證的申請人原則上應為關聯(lián)公司.2.境內公司的對外采購可通過其境外公司進行，貿易背景真實，境內公司和境外公司之間、以及境外公司與國外供應商之間

2、的貿易存在一一對應關系。3.境內公司實力較強,在我行有授信額度或存入全額保證金質押。4.子證申請人應為母證的受益人,應在離岸部有授信額度.背對背信用證的分類1.行內背對背：母證開證行為天津分行通知行為總行離岸部，由離岸部開立子證2.行外背對背：母證開證行為其他銀行.母證的開證行應首選中農工建等國有銀行，如開證行是全國性股份制銀行或上市銀行，融資報價會有區(qū)別。原則上不接受商業(yè)銀行作為母證開證行。背對背信用證與普通信用證的區(qū)別1.一個證變?yōu)榱藘蓚€證。同一批貨物同一套提單。2.母子證條款需銜接3.增加了母子證間的換單環(huán)節(jié)4.子證到單后處理的時效性要比普通信用證更強。注：注：1.中行舟山分行和中行澳門

3、為代理關系，即中行舟山分行和中行澳門為代理關系，即4、6、9步驟直接和中行舟山分行對接步驟直接和中行舟山分行對接 2.母證的承兌完成時間早于子證的押匯日期母證的承兌完成時間早于子證的押匯日期 3.承兌到期日，揚帆付人民幣給成揚承兌到期日，揚帆付人民幣給成揚 4.押匯到期日，成揚押匯還款及利息（美金）給銀行，押匯匯率為到期日當天匯率。押匯到期日，成揚押匯還款及利息（美金）給銀行，押匯匯率為到期日當天匯率。 5.789步驟：成揚做換單發(fā)票給銀行，到這一步是完成母證的到單，到時會收到（暫時銀行無法提步驟：成揚做換單發(fā)票給銀行，到這一步是完成母證的到單，到時會收到（暫時銀行無法提供）母證的到單通知書。

4、銀行換單后出具匯票給成揚，收到的匯票需要成揚的簽字和蓋章加背書，到供）母證的到單通知書。銀行換單后出具匯票給成揚，收到的匯票需要成揚的簽字和蓋章加背書，到這一步是完成母證的承兌。完成子證的押匯是銀行的押匯協(xié)議，需要成揚簽字蓋章。這一步是完成母證的承兌。完成子證的押匯是銀行的押匯協(xié)議，需要成揚簽字蓋章。揚帆集團揚帆集團中行舟山分行中行舟山分行成揚公司成揚公司境外供貨商境外供貨商1.申請開證申請開證（人民幣）（人民幣）2.開立母證開立母證（人民幣）（人民幣）3.申請開證申請開證（美金）（美金）6.提交單據提交單據9.完成子證的押匯完成子證的押匯,押匯期限一年押匯期限一年7.換換單單8. 母證母證承

5、兌，一年后付款承兌，一年后付款國外銀行國外銀行4.開立子證開立子證（美金）（美金）5.信用證通知信用證通知出出口口出出口口6.提交單據提交單據中行澳門分行中行澳門分行背對背信用證圖解背對背信用證的操作流程一.簽訂合同: 境外公司與國外供應商之間,境內公司與境外公司之間分別簽定合同,合同條款應銜接. 背對背信用證的操作流程二：制作開證申請書 母證申請書的制作原則:1)母證條款盡量簡化2)除發(fā)票外母證應盡量避免要求母證受益人直接出具單據3)母子證的運輸單據原則上應一致.4)母證的指定行應為離岸部,失效地為受益人銀行柜臺. 背對背信用證的操作流程子證申請書的制作原則:1)子證可對母證的下列項目做出改

6、動: 減少單價及總金額; 縮短效期,裝船期,交單期; 更改付款期限; 提高保險比例.2)除發(fā)票,匯票外母子證規(guī)定的單據的種類份數一致,不能減少母證要求的單據3)原則上應為指定開證行付款承兌在開證行柜臺失效. 背對背信用證的操作流程三: 開證條款預審: 我行離岸部將對客戶的首筆開證業(yè)務進行預審,母子證條款一經確定后原則上后續(xù)的開證業(yè)務都應按該條款辦理.母子證條款比較31D: Date and Place of Expiry 110620IN NEGOTIATING BANK COUNTER50: Applicant TIANJIN ABC CO.,LTD 59: Beneficiary - Na

7、me & Address HONG KONG DE TRADING CO.LIMITED 32B: Currency Code, Amount USD 9065000,0041D: Available With.By. - Name&Addr CHINA MERCHANTS BANK (OFF-SHORE BANKING DEPARTMENT)BY NEGOTIATION42C: Drafts at. 90 DAYS FROM B/L DATE42A: Drawee - FI BIC BKSHCNBJ022 BANK OF HEBEI (TIANJIN BRANCH) 31D/

8、Date and Place of Expiry 110531SINGAPORE 50 /Applicant HONG KONG DE TRADING CO. LIMITED 59 /Beneficiary WILMAR TRADING PTE LTD32B/Currency Code, Amount USD8946000,41D/Available With . By . ANY BANK BY NEGOTIATION 42C/Drafts at. SIGHT FOR 100PCT OF INVOICE VALUE QUOTING DATE AND NO. OF THIS CREDIT 42

9、A/Drawee CMBCCNBS008 CHINA MERCHANTS BANK SHENZHEN(OFF-SHORE BANKING DEPARTMENT)母子證條款比較43P: Partial Shipments ALLOWED43T: Transhipment NOT ALLOWED44E: Port of Loading/Airport of Dep. ANY MALAYSIAN/INDONESIAN PORT 44F: Port of Dischrge/Airport of Dest RIZHAO CHINA44C: Latest Date of Shipment 11043045

10、A: Descriptn of Goods &/or Services COMM:RBD PALM OLEIN,IN BULK QUANTITY:7000 METRIC TONS PRICE:USD1295 PER MT PRICE TERM:CFR RIZHAO,CHINA TOTAL AMOUNT:USD9,065,000.0043P/Partial Shipments ALLOWED 43T/Transshipment NOT ALLOWED 44E/Port of Loading/Airport of Departure ANY MALAYSIAN/INDONESIAN POR

11、T 44F/Port of Discharge/Airport of Destination RIZHAO, CHINA 44C/Latest Date of Shipment 110430 45A/Description of Goods and/or Services COMM: RBD PALM OLEIN, IN BULK QUANTITY: 7000 METRIC TONS PRICE: USD1278.00 PER MT CFR RIZHAO, CHINA母子證條款比較46A: Documents Required +SIGNED COMMERCIAL INVOICE IN 3 O

12、RIGINALS AND 3 COPIES INDICATING THIS L/C NO. AND CONTRACT NO.201111. +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT PREPAID NOTIFYING THE APPLICANT. +SIGNED COMMERCIAL INVOICE IN3ORIGINAL(S) AND 3 COPY(IES) INDICATING THIS CREDIT NO. AND CONTR

13、ACT NO. +FULL SET (3/3) OF ORIGINAL CLEAN ON BOARD MARINE BILLS OF LADING AND 3 COPIES MARKED FREIGHT PREPAID MADE OUT TO ORDER AND BLANK ENDORSED, NOTIFYING TIANJIN JULONG TRADE CO.,LTD+CERTIFICATE OF QUANTITY IN 3 ORIGINAL(S) AND 3 COPY(IES) ISSUED BY INDEPENDENT SURVEYOR OR SUPERINTENDENT COMPANY

14、 +CERTIFICATE OF QUALITY IN 3 ORIGINAL(S) AND 3 COPY(IES) ISSUED BY INDEPENDENT SURVEYOR OR SUPERINTENDENT COMPANY母子證條款比較+BOTH QUANTITY AND AMOUNT 2PCT MORE OR LESS ARE ALLOWED.+CHARTER PARTY/TANKER B/L TO BE ACCEPTABLE.+THIRD PARTY DOCUMENTS EXCEPT INVOICE AND DRAFT TO BE ACCEPTABLE. +ON BOTH QUANT

15、ITY AND CREDIT AMOUNT, 2PCT MORE OR LESS ARE ALLOWED. +TANKER/CHARTER PARTY B/L ISACCEPTABLE. +THIRD PARTY DOCUMENTS EXCEPT INVOICE AND DRAFT ARE ACCEPTABLE. +T/T REIMBURSEMENT IS NOT ALLOWED.+ALL DOCUMENTS EXCEPT INVOICE AND DRAFT, MUST NOT SHOW ANY L/C NO., CONTRACT NO., BANKS CHOP, L/C ISSUING BA

16、NKS INFORMATION, UNIT PRICE, PRICE TERMS, VALUE OF GOODS, TOTAL AMOUNT, INVOICE VALUE,INVOICE NO., NAME OF APPLICANT AND ANY REFERENCE TO THE CREDIT, UNLESS OTHERWISE STIPULATED IN THE L/C.母子證條款比較+COPY OF ALL DOCUMENTS ACCEPTABLE.48: Period for Presentation DOCUMENTS MUST BE PRESENTED WITHIN 41 DAYS

17、 AFTER THE DATEOF SHIPMENT BUT WITHIN THEVALIDITY OF THIS CREDIT +THE ISSUING BANK SHALL BE ENTITLEDTO REQUIRE THE NOMINATED BANK TO SEND COPIES OF ALL THE DOCUMENTS PRESENTED UNDER THE CREDIT AND WHICH THE NOMINATED BANK HAS DETERMINED TO BE ACOMPLYING PRESENTATION. WERE THE DOCUMENTS THUS DETERMIN

18、ED TO BE COMPLYING LOST IN TRANSIT AFTER BEING SENT BY THE NOMINATED BANK, THE ISSUING BANK SHOULD BE ENTITLED TO EXAMINE THE COPIES OF THE DOCUMENTS TO DETERMINE IF THEY COMPLY WITH THE TERMS OF THE CREDIT AND TO REFUSE REIMBURSEMENT TO THE NOMINATED BANK SHOULD THE ISSUING BANK DETERMINE THAT THE

19、DOCUMENTS DO NOT COMPLY WITH THE TERMS OF THE CREDIT48 /Period for Presentation WITHIN 21 DAYS AFTER SHIPMENT DATE BUT ANYWAY WITHIN THE VALIDITY OF THE CREDIT背對背信用證的操作流程四.開證： 1.行內背對背:A 母證申請人需準備: 母證申請書正本及合同及申請書電子版 額度使用申請書或交足保證金 開立信用證承諾書（首次開證提交） 備齊開證手續(xù)費 母證申請人須簽署授信補充協(xié)議 母證申請人提交境內公司承諾函B. 子證申請人需準備: 子證開證申請書及合同 (加押傳真至離岸部) 子證申請人承諾函(首次開證提交) 子證開證手續(xù)費手續(xù)齊備后同時開立母子證背對背信用證的操作流程2.行外背對背A 先由母證申請人向所在銀行申請開立母證.B.收到母證后,子證申請人遞交開立子證資料. 子證開證申請書及合同 (加押傳真至離岸部) 子證申請人承諾函(首次開證提交)背對背信用證的操作流程五.到單: 子證的開證行為總行離岸部,但單據將寄到天津分行,天津分行收單審核后出具承兌付款通知書交子證申請人. 單據審核不符