第九講國際貨款的收付 國貿(mào)

1、第九章第九章 國際貨款的收付國際貨款的收付引例引例p 2006年底，甲公司與香港乙公司成交一批商品，合同中包裝條款規(guī)定：Packing: all in plywood cases of 10kg net and 2 cases to one bundle and jutted. 甲收到的信用證中的包裝條款為：Packing: all in playwood cases of 10kg net and 2 cases to one bundle。甲公司按照信用證上規(guī)定的包裝條件，裝箱打捆，不加套麻袋，向中國銀行上海分行議付，上海分行向開證行寄出全部單證，開證行和上海議付行對(duì)單證沒有提出不符點(diǎn)。貨

2、物運(yùn)出后8天，客戶乙通知甲：“由于你方包裝未加套麻袋，違反了合同規(guī)定，應(yīng)承擔(dān)責(zé)任?！辈⒅厣晷庞米C上訂有“其他均見售貨確認(rèn)書其他均見售貨確認(rèn)書”。并通知開證行止付。p 請(qǐng)問：1.乙的做法是否有依據(jù)？2.開證行是否承擔(dān)付款責(zé)任？3.出口商有何教訓(xùn)？第一節(jié)第一節(jié) 支付工具支付工具 Currency 貨幣貨幣 Currency of the sellers country Currency of the buyers country Currency of a third country Bill 票據(jù)票據(jù) Bill of Exchange Promissory Note Cheque or Chec

3、k1. Bill of Exchange /Draft 1.1 Meaning of Draft “a bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in mone

4、y to or to the order of a specified person or to order” According to British bills act 1882 匯票是一個(gè)人一個(gè)人向另一個(gè)人另一個(gè)人簽發(fā)的，要求其見票時(shí)或在將來可以確定的時(shí)間，對(duì)某人或其指定人或持票人某人或其指定人或持票人支付一定金額的無條件書面支無條件書面支付命令付命令 . 根據(jù)1882年英國票據(jù)法 （1）It must contain the wording like Draft or Exchange or even Bill of exchange（2）It must write unambiguo

5、usly the name and address of the drawee（3）It must contain an unconditional order to pay a definite sum of money（4）It must be in writing and signed by the maker or drawer. （5）It must be payable on demand or at fixed or determinable future time.（6）It must be payable to or to the order of a specific pe

6、rson. （7）It must indicate the amount to be paid in words and in figures. （8） date of issue Other contents: number of bills of exchange/reason of issuing ,etc.Drawn UnderL/C NO. DatePayable with interest %per annumExchange forAtSight of this first of exchange(SECOND of exchange being unpaid). Pay to

7、the order of The sum ofTo Changsha, China. DATE:Bill of exchangeNO.HUNAN MACHINERY IMPORT & EXPORT CORP.DEPT. MANGER（票據(jù)行為） （1）to draw/issue（出票）（2）presentation （提示）: presentation for acceptance and presentation for payment（3）Endorsement （背書） Blank Endorsement（空白背書）; order Endorsement（記名背書）； Restricti

8、ve Endorsement（限制性背書）（4）Acceptance（承兌） DrawerDrawer出票人PayeePayee收款人PayePayer付款人issuepresentAcceptpay2. 本票（本票（Promissory Note） A Promissory note is an unconditional promise in writing made by one person(the maker) to another (the payee or the holder) ，signed by the maker engaging to pay on demand or

9、at a fixed or determinable future time a sum certain in money to or to the order of a specified person or bearer. 本票是一個(gè)人向另一個(gè)人簽發(fā)的，保證于見票時(shí)或定期或于將來可以確定的時(shí)間，對(duì)某人或其指定人或持票人支付一定金額的無條件的書面支付承諾承諾。 3. 支票（支票（cheque） 支票是以銀行作為付款人的即期匯票。也就是說，支票是銀行存款客戶向他開立賬戶的銀行開出的，授權(quán)該銀行即期支付一定金額給一特定人或其指定人或來人的無條件的書面支付命令 A cheque is an unc

10、onditional order in writing， addressed by the customer to a bank，signed by that customer authorizing the bank to pay on demand a sum certain in money to or the order of specified person or to bearer.第第2節(jié)節(jié) 支付方式支付方式1. 匯付匯付 remittanceRemitter 匯款人匯款人Remitting bank匯款銀行匯款銀行Receiving bank匯入銀行匯入銀行Payee收款人收款

11、人匯付的方式匯付的方式q電匯（電匯（telegraphic transfer，T/T）q信匯（信匯（mail transfer，M/T）q票匯（票匯（remittance by bankers demand draft，D/D）Use of Remittance Payment in Advance 預(yù)付貨款 Cash with Order (C.W.O.) 定貨付現(xiàn) Cash on Delivery (C. O. D.) 交貨付現(xiàn)/貨到付款（風(fēng)險(xiǎn)大小 應(yīng)結(jié)合具體交易條件分析，例如EXW、DDP術(shù)語）福步外貿(mào)論壇福步外貿(mào)論壇請(qǐng)教高手請(qǐng)教高手,COD 是交貨付現(xiàn)還是貨到付款是交貨付現(xiàn)還是貨到付款

12、我是做機(jī)器出口的我是做機(jī)器出口的,現(xiàn)客人要求現(xiàn)客人要求50% TT IN ADVANCE, THE BALANCE IN COD, 請(qǐng)問請(qǐng)問COD是交貨付現(xiàn)，還是貨到付款是交貨付現(xiàn)，還是貨到付款? 這樣操作風(fēng)險(xiǎn)大不大這樣操作風(fēng)險(xiǎn)大不大?注注: 用客人指定貨代用客人指定貨代2. 托收（托收（collection） 一個(gè)出口商為了向國外買方收取貨款，開立一張以國外買方為付款人的附有單據(jù)或不附有單據(jù)的匯票，交給它委托的銀行并給該銀行以托收指示，委托銀行再委托其在買方所在地的分行或代理行要求進(jìn)口商付款，這種支付方式為托收。 債權(quán)人出具匯票委托銀行向債務(wù)人收取貨款的支付方式。債權(quán)人出具匯票委托銀行向債務(wù)

13、人收取貨款的支付方式。2.1 托收的程序托收的程序委托人委托人（Principal）托收行托收行（Remitting bank） 代收行代收行（Collecting bank） 付款人付款人（Drawee, payer） 1 2 發(fā)貨3 托收申請(qǐng)書456782.2.2 托收的種類托收的種類 (1) (1) 付付 款款 交交 單單（documents against payment, D/P） 即期付款交單即期付款交單（D/P at sight） 遠(yuǎn)期付款交單遠(yuǎn)期付款交單（D/P after sight） （2）承兌交單承兌交單（documents against acceptance, D/A

14、） v2、遠(yuǎn)洋運(yùn)輸情況下，遠(yuǎn)期付款交單時(shí)，進(jìn)口商為了抓住有利市場(chǎng)行情，不失時(shí)機(jī)地轉(zhuǎn)售商品，希望能先行提貨，只有先付款拿到提單，別無他法？ 思考：思考：v1、近洋運(yùn)輸情況下的遠(yuǎn)期付款交單？所謂信托收據(jù)，是進(jìn)口方借單時(shí)提供的一種書面信用擔(dān)保文件，表示愿意以銀行受托人受托人身份代為提貨、報(bào)關(guān)、存?zhèn)}、保險(xiǎn)、出售，并承認(rèn)貨物所有權(quán)仍歸銀行。貨物售出后所得貨款應(yīng)于匯票到期時(shí)交銀行。v托收進(jìn)口押匯，托收進(jìn)口押匯，是指代收銀行給予進(jìn)口商憑信托收據(jù)信托收據(jù)借單提貨便利，從而向進(jìn)口商融通資金的銀行業(yè)務(wù)。v付款交單憑信托收據(jù)借單（付款交單憑信托收據(jù)借單（D/PT/R）指出口人在辦理托收申請(qǐng)時(shí)提示銀行允許進(jìn)口人在允許

15、進(jìn)口人在承兌匯票后承兌匯票后可以憑信托收據(jù)先行借單提貨。日后進(jìn)口人如匯票到期不能付款時(shí)，則與銀行無關(guān)，一切風(fēng)險(xiǎn)概由出口人自己承擔(dān)。v注意托收進(jìn)口押匯與注意托收進(jìn)口押匯與（D/PT/R）的區(qū)別）的區(qū)別v相關(guān)概念：出口押匯相關(guān)概念：出口押匯v根據(jù)進(jìn)口商的資信制定合適的授信額度v審慎選擇代收行，爭(zhēng)取由出口商指定v原則上應(yīng)由我方保險(xiǎn)v對(duì)貿(mào)易管制和外匯管制較嚴(yán)的國家慎用托收v爭(zhēng)取在進(jìn)口商所在地布置好代理人v托收單據(jù)應(yīng)嚴(yán)格按合同規(guī)定制作v熟悉托收統(tǒng)一規(guī)則的有關(guān)規(guī)定v必要時(shí)作國際保理或向辦理出口信用保險(xiǎn)v填寫托收申請(qǐng)書時(shí)，托收指示要明確vD/P遠(yuǎn)期注意遠(yuǎn)期天數(shù)與航程時(shí)間的間隔合適v通過預(yù)付定金方式避免貨物運(yùn)

16、回的運(yùn)費(fèi) 2.3 在國際貿(mào)易中應(yīng)用托收應(yīng)注意的問題在國際貿(mào)易中應(yīng)用托收應(yīng)注意的問題3. 信用證支付（信用證支付（L/C） 3.1 Definition of letter of credit UCP600 Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation. vHonour means: v

17、a. to pay at sight if the credit is available by sight payment. vb. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment. vc. to accept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by accept

18、ance. 信用證指一項(xiàng)不可撤銷的安排，無論其名稱或描述如何，該項(xiàng)安排構(gòu)成開證行對(duì)相符交單予以承付的確定承諾。承付指： a. 如果信用證為即期付款信用證，則即期付款。 b. 如果信用證為延期付款信用證，則承諾延期付款并在承諾到期日付款。 c. 如果信用證為承兌信用證，則承兌受益人開出的匯票并在匯票到期日付款。信用證是信用證是銀行銀行開立的開立的有條件有條件的的付款承諾付款承諾3.2 使用程序使用程序開證申請(qǐng)人開證申請(qǐng)人Applicant開開 證證 行行Issuing bank通知行議付行通知行議付行Advising bank/Negotiating bank受受 益益 人人Beneficiar

19、y1234567承運(yùn)人承運(yùn)人Carrier8 3.3 characteristics of letter of credit business（1）a banks credit rather than a traders credit （2）a letter of credit is a sel-sufficient instrument（3）banks deal with documents rather than goods某出口公司收到一份國外開來的某出口公司收到一份國外開來的L/C，出口公司按，出口公司按L/C規(guī)定將貨物裝出，但在尚未將單據(jù)送交當(dāng)?shù)劂y行議付規(guī)定將貨物裝出，但在尚未將單據(jù)

20、送交當(dāng)?shù)劂y行議付之前，突然接到開證行通知，稱開證申請(qǐng)人已經(jīng)倒閉，之前，突然接到開證行通知，稱開證申請(qǐng)人已經(jīng)倒閉，因此開證行不再承擔(dān)付款責(zé)任。因此開證行不再承擔(dān)付款責(zé)任。問：出口公司如何處理？問：出口公司如何處理？3.4 classification of letter of credit（1） according to the attaching of documents Means that the bill of exchange drawn by the seller should be accompanied with shipping documents.If the bill of

21、 exchange is a clean bill, the L/C is called a clean L/C.（2）according to the adding of confirmation An irrevocable L/C confirmed by another bank named by the opening bankthe L/C drawn by the opening bank is not confirmed by another bank. （3） according to the revocability of credit Revocable credit i

22、rrevocable credit Means that the opening bank may amend or revoke the credit before negotiation, acceptance or payment without agreement of the beneficiary.Means that once the L/C is opened, without agreement of the beneficiary, the opening bank cannot amend or revoke the L/C within its validity.（4）

23、according to the time of payment Sight credit usuance or time credit Stipulates that the beneficiary may collect the purchase price from the bank against a sight draft.Stipulates that the beneficiary may collect the purchase price from the bank against a usance draft.All credit must clearly indicate

24、 whether they are available by sight payment, by deferred payment, by acceptance or by negotiation。 Sight payment L/C Deferred payment credit Acceptance Credit Negotiation L/CUCP600 Article 6 b款信用證條款舉例：信用證條款舉例：credit available by payment with the issuing bank and expiring for presentation of documen

25、ts at the office of the issuing bank.（在信用證有效期內(nèi)到開證行交單，由開證行付款）（在信用證有效期內(nèi)到開證行交單，由開證行付款）Credit available with the bank of ABC by acceptance of drafts at 30 days after sight against the documents detailed herein and beneficiarys drafts drawn on the bank of ABC .承兌信用證承兌信用證付款信用證This credit is available by p

26、ayment with the bank 議付信用證This credit is available with any bank by negotiation.自由議付Negotiation restricted to bank.限制議付We hereby engage with you .不可議付，應(yīng)直接向開證行交單。This credit is available by deferred payment with the ABC bank 延期付款信用證延期付款信用證（6）special credit Revolving credit Transferable credit Back-to

27、-back credit Red clause creditvName and address of applicant；vName and address of the Issuing bank； vType of the credit； vName and address of the beneficiary； vAmount of the credit and its currency； vExpiry date of the credit and its place to be expired；vL/C number and date of issue；vDrawer and draw

28、ee as well as tenor of draft；vFull details of the goods； vFull details of the documents to be presented；vPartial shipment and transshipment；vPort of shipment and port of discharge；vLatest date for shipment, and the latest date for presentation of documents；v instructions to the advising bank, negoti

29、ating bank or paying bank；vOther special terms and conditions；vThe undertaking clause of the issuing bank；vSubject to UCP500 or UCP600。 p注意L/C中三個(gè)重要期限之間的關(guān)系1、L/C的有效期的有效期vUCP600，A credit must state an expiry date for presentation. An expiry date stated for honour or negotiation will be deemed to be an

30、expiry date for presentation. 2、L/C的裝運(yùn)期的裝運(yùn)期v一般應(yīng)明確規(guī)定裝運(yùn)期；若只有有效期而無裝運(yùn)期，可理解為二者為同一天，即“雙到期”。3、L/C的最遲交單期的最遲交單期v信用證中的規(guī)定；v21天的規(guī)定。信用證舉例： We hereby establish an irrevocable credit in your favour for account of Italia Cement Company， 53 Milano Street, Milano, for a sum or sums not exceeding a total of 25,775 (Po

31、unds Sterling Twenty-Five Thousand Seven Hundred Seventy-Five Only)and available by your draft(s) drawn on us at sight for 110% of the invoice value, accompanied by the following documents：Article 6 c. A credit must not be issued available by a draft drawn on the applicant. 1.Signed Commercial Invoi

32、ce in triplicate indicating Contract No. AB 801 signed on August 1,1995. 2.Packing &. Weight List in triplicate 3.Full set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed, marked, “Freight prepaid”, notifying the accountee. 4.Insurance policy or certificate for 1

33、00% of invoice value, blank endorsed, covering WPA and War Risks, claims payable at London; 5.Inspection Certificates on quality and weight issued by the Commodity Inspection Bureau in triplicate; 6.Certificate of origin in triplicate; Evidencing shipment of 1,000 metric tons of Parrot Brand White P

34、ortland Cement, at Stg 25. 57 per metric ton CIF Genoa net shipped weight. From China to Genoa not later than January 31,1995. Partial shipments are prohibited. Tran-shipment is prohibited. This credit is valid in Italy until February 15,1996.制作單據(jù)的要求制作單據(jù)的要求信用證審核的依據(jù)信用證審核的依據(jù)（1）限制受益人交單結(jié)匯The documents b

35、eneficiary present should include an inspection certification signed by applicant or its agent.（2）限制開證行付款責(zé)任The opening bank is obliged to payment only after goods are shipped to the port of destination.（3）全套清潔的貨已裝船的提單中的一份應(yīng)先寄交買方beneficiarys certificate stating that one set of original shipping docume

36、nts including orginal FORM A has been sent directly to the applicant.信用證軟條款的審核信用證軟條款的審核 We hereby establish an irrevocable credit in your favour for account of Italia Cement Inc.， 53 Milano Street, Milano, for a sum or sums not exceeding a total of Stg. 25,775 (Pounds Sterling Twenty-Five Thousand S

37、even Hundred Seventy-Five Only)and available by your draft(s) drawn on us at sight for 110% of the invoice value, accompanied by the following documents： 1.Signed Commercial Invoice in triplicate indicating Contract No. AB 801 signed on August 1,1995. 2.Packing &. Weight List in triplicate 3.Full se

38、t of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed, marked, “Freight prepaid”, notifying the accountee. 4.Insurance policy or certificate for 100% of invoice value, blank endorsed, covering WPA and War Risks, claims payable at London; 5.Inspection Certificates on

39、quality and weight issued by the Commodity Inspection Bureau in triplicate; 6.Certificate of origin in triplicate; Evidencing shipment of 1,000 metric tons of Parrot Brand White Portland Cement, at Stg 25. 57 per metric ton CIF Genoanet shipped weight. From China to Genoa not later than January 31,1

40、995. Partial shipments are prohibited. Transhipment is prohitited. This credit is valid in Italy until February 15,1996.合同主要條款：合同主要條款：賣方：中國五礦進(jìn)出口公司天津分公司賣方：中國五礦進(jìn)出口公司天津分公司（China National Metals&Minerals Imp.&Exp. Corp. Tianjin Branch）買方：意大利水泥公司（買方：意大利水泥公司（Italia Cement Inc. ,53 Milano Street, Milano）商

41、品 名 稱 ： 鸚 鵡 牌 波 特 蘭 白 水 泥商 品 名 稱 ： 鸚 鵡 牌 波 特 蘭 白 水 泥（Parrot Brand White Portland Cement）數(shù)量：數(shù)量：1000公噸公噸單價(jià)：每公噸單價(jià)：每公噸25.75英鎊成本加運(yùn)費(fèi)、保英鎊成本加運(yùn)費(fèi)、保險(xiǎn)費(fèi)至熱那亞險(xiǎn)費(fèi)至熱那亞總金額：總金額：25750.00英鎊英鎊交貨期：交貨期：1996年年1月月31日前，允許分批日前，允許分批裝運(yùn)，不允許轉(zhuǎn)船裝運(yùn)，不允許轉(zhuǎn)船裝運(yùn)港：中國港口裝運(yùn)港：中國港口目的港：熱那亞目的港：熱那亞保險(xiǎn)：按發(fā)票價(jià)值的保險(xiǎn)：按發(fā)票價(jià)值的110%投保水漬險(xiǎn)投保水漬險(xiǎn)和戰(zhàn)爭(zhēng)險(xiǎn)，在米蘭索賠。和戰(zhàn)爭(zhēng)險(xiǎn)，在米蘭索

42、賠。支付條款：開給中國五礦進(jìn)出口公司天支付條款：開給中國五礦進(jìn)出口公司天津分公司津分公司100%的不可撤銷的信用證，的不可撤銷的信用證，憑即期匯票支付，信用證須于憑即期匯票支付，信用證須于1996年年2月月15日前在中國天津議付有效。日前在中國天津議付有效。 We hereby establish an irrevocable credit in your favour for account of Italia Cement Inc.， 53 Milano Street, Milano, for a sum or sums not exceeding a total of Stg. 25,7

43、75 (Pounds Sterling Twenty-Five Thousand Seven Hundred Seventy-Five Only)and available by your draft(s) drawn on us at sight for 110% of the invoice value, accompanied by the following documents： 1.Signed Commercial Invoice in triplicate indicating Contract No. AB 801 signed on August 1,1995. 2.Pack

44、ing &. Weight List in triplicate 3.Full set of Clean shipped on board ocean Bills of Lading，made out to order and blank endorsed, marked, “Freight prepaid”, notifying the accountee. 4.Insurance policy or certificate for 100% of invoice value, blank endorsed, covering WPA and War Risks, claims payabl

45、e at London; 5.Inspection Certificates on quality and weight issued by the Commodity Inspection Bureau in triplicate; 6.Certificate of origin in triplicate; Evidencing shipment of 1,000 metric tons of Parrot Brand White Portland Cement, at Stg 25. 57 per metric ton CIF Genoanet shipped weight. From

46、China to Genoa not later than January 31,1995. Partial shipments are prohibited. Transhipment is prohitited. This credit is valid in Italy until February 15,1996.合同主要條款：合同主要條款：賣方：中國五礦進(jìn)出口公司天津分公司賣方：中國五礦進(jìn)出口公司天津分公司（China National Metals&Minerals Imp.&Exp. Corp. Tianjin Branch）買方：意大利水泥公司（買方：意大利水泥公司（Itali

47、a Cement Inc. ,53 Milano Street, Milano）商 品 名 稱 ： 鸚 鵡 牌 波 特 蘭 白 水 泥商 品 名 稱 ： 鸚 鵡 牌 波 特 蘭 白 水 泥（Parrot Brand White Portland Cement）數(shù)量：數(shù)量：1000公噸公噸單價(jià)：每公噸單價(jià)：每公噸25.75英鎊成本加運(yùn)費(fèi)、保英鎊成本加運(yùn)費(fèi)、保險(xiǎn)費(fèi)至熱那亞險(xiǎn)費(fèi)至熱那亞總金額：總金額：25750.00英鎊英鎊交貨期：交貨期：1996年年1月月31日前，允許分批日前，允許分批裝運(yùn)，不允許轉(zhuǎn)船裝運(yùn)，不允許轉(zhuǎn)船裝運(yùn)港：中國港口裝運(yùn)港：中國港口目的港：熱那亞目的港：熱那亞保險(xiǎn)：按發(fā)票價(jià)值的保

48、險(xiǎn)：按發(fā)票價(jià)值的110%投保水漬險(xiǎn)投保水漬險(xiǎn)和戰(zhàn)爭(zhēng)險(xiǎn)，在米蘭索賠。和戰(zhàn)爭(zhēng)險(xiǎn)，在米蘭索賠。支付條款：開給中國五礦進(jìn)出口公司天支付條款：開給中國五礦進(jìn)出口公司天津分公司津分公司100%的不可撤銷的信用證，的不可撤銷的信用證，憑即期匯票支付，信用證須于憑即期匯票支付，信用證須于1996年年2月月15日前在中國天津議付有效。日前在中國天津議付有效。案例分析：案例分析：D土產(chǎn)進(jìn)出口公司與也門H公司成交一筆蜂蜜，合同規(guī)定包裝方式為木條箱（wooden crate）包裝，對(duì)方開來信用證中有關(guān)條款如下：“800 cases of Bee Honey, in tins of 25 kgs. Net each,

49、2 tins to a wooden case. Full set of on board bill of lading made out to order of applicant marked freight prepaid shipment from Dalian to Aden, not later than July 31, 1995.The buyers certificate that he had taken delivery of the goods at Aden is needed.”請(qǐng)幫助該土產(chǎn)進(jìn)出口公司審核信用證是否可接受。案例1：某信用證規(guī)定最晚裝運(yùn)期為4月30日，

50、最晚交單議付期為5月15日，但沒有規(guī)定運(yùn)輸單據(jù)出單日期后須交單議付的特定期限。受益人于5月15日向議付銀行提交4月23日簽發(fā)的提單辦理議付，是否可以？ 知識(shí)回顧知識(shí)回顧信用證的種類信用證的內(nèi)容信用證的審核 （三個(gè)重要的時(shí)間、軟條款）案例2：某公司以CIF鹿特丹與外商成交一批貨物，按發(fā)票金額110投保一切險(xiǎn)及戰(zhàn)爭(zhēng)險(xiǎn)。買賣合同中的支付條款規(guī)定為“Payment by L/C”。國外來證條款中有如下文句“Payment under this credit will be made by us only after arrival of goods at Rotterdam。”。我外貿(mào)公司在交單結(jié)匯時(shí)

51、，議付行也未提出異議。不幸60貨物在途中被大火燒毀，船到目的港后開證行拒付全部貨款。問：（1）開證行拒付是否合理？為什么？（2）本案有何教訓(xùn)可以吸??？3.7 信用證的使用及注意的問題信用證的使用及注意的問題使用程序使用程序開證申請(qǐng)人開證申請(qǐng)人Applicant開開 證證 行行Issuing bank通知行議付行通知行議付行Advising bank/Negotiating bank受受 益益 人人Beneficiary1234567承運(yùn)人承運(yùn)人Carrier8 Application for letter of credit Opening bank issue the credit Noti

52、fication of the credit by advising bank Examination and amendment of the credit by export Shipment, make the documents Examination and presentation of documents by export Examination and negotiation the documents by negotiating bank Reimbursement by opening bank，importer buy the documents Importer t

53、ake delivery 信用證項(xiàng)下單據(jù)填制的要求信用證項(xiàng)下單據(jù)填制的要求v單證一致.議付單據(jù)必須嚴(yán)格按照有關(guān)的信用證條款的要求填制。v單單一致. 各類議付單據(jù)之間必須保持一致。UCP600的要求：1、交單須與信用證條款保持一致、交單須與信用證條款保持一致 ；2、交單須與、交單須與UCP600的相關(guān)適用條款保持一致；的相關(guān)適用條款保持一致；3、交單須與國際標(biāo)準(zhǔn)銀行實(shí)務(wù)保持一致、交單須與國際標(biāo)準(zhǔn)銀行實(shí)務(wù)保持一致 ； 關(guān)于審核跟單信用證項(xiàng)下單據(jù)的國際標(biāo)準(zhǔn)銀行實(shí)務(wù)（International Standard Banking Practice for the Examination of Docum

54、ents under Documentary Credits，簡(jiǎn)稱ISBP） 2003年1月，國際商會(huì)第645號(hào)出版物。3.8 3.8 信用證的修改及修改后的制單信用證的修改及修改后的制單 本部分內(nèi)容機(jī)動(dòng) 信用證修改的情況及出口商應(yīng)注意的問題 進(jìn)口商要求修改信用證時(shí)出口商應(yīng)注意的問題按照審核信用證的依據(jù)和要求認(rèn)真審核信用證修改書 出口商要注意如何對(duì)待修改書 出口商要注意對(duì)同一修改書中的部分內(nèi)容接受是無效的 出口商要求修改信用證時(shí)應(yīng)注意的問題 出口商要注意修改信用證的正確路線 出口商要注意信用證中哪些是可以修改的內(nèi)容 出口商要注意對(duì)需要修改的內(nèi)容一次提出出口商要明確提出需要修改的內(nèi)容及修改方法

55、出口商要注意對(duì)修改接受與否的態(tài)度出口商要注意修改信用證應(yīng)及時(shí) 注意修改后的制單問題！注意修改后的制單問題！ A食品公司向法國F貿(mào)易公司出口一批凍山野味，國外開來信用證中規(guī)定：“25 M/Tons of Frozen Pheasant, Specifications: Feathers neat and intact with wings , all males. Packing: in cartons. From Chinese port to Marseilles not later than July 15, 1995”。A公司審證時(shí)發(fā)現(xiàn)信用證規(guī)格與合同不符，合同規(guī)定規(guī)格為雌雄成對(duì)或純雄雞

56、，遂要求進(jìn)口方修改信用證。6月20號(hào)接到進(jìn)口方修改書如下：（1）please delete the clause of “all males” and replaced by “assorted in brace of one male and one female or males only”（2）“packing：in cartons, each containing 6 brace, each piece individually wrapped in ecllophane（玻璃紙）” instead of “packing：in cartons” A公司經(jīng)審核發(fā)現(xiàn)第2項(xiàng)修改是進(jìn)口方自己

57、加上的，第一項(xiàng)修改符合自己的要求，于是按照第一項(xiàng)修改，于7月10日裝運(yùn)12.540公噸純雄雞，12.458公噸雌雄成對(duì)雞，共計(jì)24.998公噸。對(duì)于包裝的修改，因?yàn)槭沁M(jìn)口方擅自加上的，未按信用證修改書的要求包裝。 請(qǐng)分析，A公司議付貨款時(shí)會(huì)遇到什么問題。 4.1 4.1 銀行保函（銀行保函（ Letter of Guarantee L/GL/G）（1）meaning： Is a written document issued by the bank on behalf of the importer or exporter in favor of the latter or the forme

58、r guaranteeing to undertake payment, conclusion or performance of a contract, etc.含義：銀行應(yīng)申請(qǐng)人的請(qǐng)求向第三方受益人開出的書面含義：銀行應(yīng)申請(qǐng)人的請(qǐng)求向第三方受益人開出的書面信用擔(dān)保憑證，保證在申請(qǐng)人信用擔(dān)保憑證，保證在申請(qǐng)人未能履約未能履約時(shí)，由保證人代時(shí)，由保證人代其履行一定金額、一定期限范圍內(nèi)的某種支付責(zé)任或經(jīng)其履行一定金額、一定期限范圍內(nèi)的某種支付責(zé)任或經(jīng)濟(jì)賠償責(zé)任。（屬于銀行信用）濟(jì)賠償責(zé)任。（屬于銀行信用）申請(qǐng)人申請(qǐng)人 Applicant擔(dān)保行擔(dān)保行 Guarantor受益人受益人 Benefic

59、iary合同關(guān)系合同關(guān)系申請(qǐng)書申請(qǐng)書信用擔(dān)保信用擔(dān)保（2）主要當(dāng)事人）主要當(dāng)事人4.2 4.2 備用信用證備用信用證 （1 1）含義）含義O 開證行根據(jù)開證申請(qǐng)人的請(qǐng)求對(duì)受益人開立的承諾承開證行根據(jù)開證申請(qǐng)人的請(qǐng)求對(duì)受益人開立的承諾承擔(dān)某項(xiàng)義務(wù)（擔(dān)某項(xiàng)義務(wù)（付款、退款或賠款付款、退款或賠款）的憑證。（屬于）的憑證。（屬于銀銀行信用行信用） （2 2）備用信用證與一般跟單信用證的異同）備用信用證與一般跟單信用證的異同使用范圍不同；使用的前提不同；要求付款的單據(jù)不同；開證行承擔(dān)的風(fēng)險(xiǎn)不同；適用的慣例不同。1.1.匯款條款：匯款條款：合同中應(yīng)規(guī)定匯付方式、匯付時(shí)間和匯付合同中應(yīng)規(guī)定匯付方式、匯付時(shí)間

60、和匯付 金額等金額等舉例：舉例：The buyers shall pay the total value to the sellers in advance by T/T not later than May 5, 2002. Payment by T/T: payment to be effected by the buyer shall not be later than .days after receipt of the documents listed in the contract.第三節(jié)第三節(jié) 買賣合同中的支付條款買賣合同中的支付條款 舉例：舉例： Upon first pres