掌握UCP600的單據(jù)審核標(biāo)準(zhǔn)

1、Documents Related to International SettlementThe teaching aim：1. Master UCP600 the audit documentation standards and learn to judge alone and not in line with cross-reference 掌握UCP600的單據(jù)審核標(biāo)準(zhǔn)，學(xué)會(huì)判定相符交單和不符交單；2.the practice and requirement of A master card firms and banks designated to pay the practices

2、 and documentation requirements掌握開(kāi)證行和被指定銀行拒付單據(jù)的做法及要求；3.熟悉銀行審單方法和審單要點(diǎn)。The key to definiation：The standards of check 、不符單據(jù)、拒付通知、審單方法 1Documents Related to International Settlement 5.1 Bills of Exchange(Drafts) Bill of exchange is evidence of an unconditional and abstract obligation to make payment. Fo

3、llowing points should be checked before the negotiation and acceptance by the bank.(1)Number of the credit.(2)Issuing date of the draft.(3)Consistence of the name between the drawer and the beneficiary: (4)The deadline of payment shall be exactly the same shown both by the draft and the credit. If i

4、t is a term draft (90 days after B/L, for instance), the issuing date of such documents (B/L, for example) shall be noted on the draft.(5)The payer can be either the issuing bank or the reimbursing bank.(6)Amount (currency, figures and words).(7)Payee.Specimen 6.1 A Draft 234Specimen 5.1 A Draft55.2

5、 Commercial Invoices (1)Names and addresses of companies should be the same as they are stated in the credits. Invoices of a transferable credit can be issued by the second beneficiary.(2)Drawees of invoices should be applicants and the address, if any, shall conform to the one in the credit.(3)A “P

6、ro-forma” or “Provisional” invoice is not acceptable.(4)Description of the goods should be identical to the one in the credit. General terms of goods can be used in other documents but with no contradiction to the credit.(5)Details of the goods, prices and terms as mentioned in the credit should be

7、included in the invoice. The bank nevertheless is not responsible for any extension or calculation.(6)Any other information indicated in the invoice, such as shipping marks, quantities, transportation information should be exactly the same as they are in the credit.(7)Value of the invoice should not

8、 exceed the available balance of the credit, unless otherwise stipulated in the credit or there is a tolerance clause. (8)The invoice should cover the complete shipment as required by the credit, if no partial shipment is allowed.(9)If signature of invoice is required by the credit, the invoice shou

9、ld be signed.675.3 Transportation Documents 5.3.1 Marine/Ocean Bills of Lading A Bill of Lading is the most important transport document of a letter of credit. There are four main functions of B/L:(1)A Bill of Lading acts as a receipt of the goods from the shipping company to the exporter. When ther

10、e is no indication of damage to the goods, a Bill of Lading is said to be clean. (2)The Bill of Lading is an evidence of the contract for carriage between the exporter and the carrier. (3)A Bill of Lading is a quasi-negotiable document. Any transferee for value who takes possession of an endorsed Bi

11、ll of Lading obtains a valid title to it, provided that the transferor had a valid title in the first place.(4)A Bill of Lading acts as a document of title to goods being shipped overseas. The goods will be released from the overseas port only against production of one of the original Bills of Ladin

12、g.85.3.2 Key Points for the Examination of B/L (1)Names (2)It must appear on its face to indicate the name of the carrier no matter who issue them. (3)Issuers of B/L (4)Indication of “l(fā)oaded on board” and “shipped on named vessel” (5)Loading Ports and Discharging Ports (6)Transshipment (7)The indica

13、tion of “freight prepaid” (CFR/CIF) or “freight collect” (FOB) cost, as required by the terms of the credit, appears on its face. (8)The description of the goods does not contradict it in the invoice.(9)There is no unfavorable description of goods packing on the B/L.(10)The shipping date on the B/L

14、is within the latest date of shipment stipulated by the credit.(11)The name and address, if any, of the notifying party is as required in the credit.(12)The consignor on the B/L complies with the credit. If there is no other contrary stipulation, it can be either the beneficiary or anyone other than

15、 him.(13)Correction seal shall be stamped where there is any correction on the B/L. 95.3.3 Non-Negotiable Seaway Bills A non-negotiable seaway bills is a new transportation document arising with the development of update transportation and EDI (Electronic Data Interchange) system, which makes intern

16、ational trade gradually taken over by “electronic documents”. Since problems such as “transfer of documents” and “assessment of original signature” still remain unsolved, it is now only employed in the transaction that does not need the transfer of title of the goods.Here are differences between the

17、 Ocean Bill of Lading and the non-negotiable seaway bill:a. An Ocean Bill of Lading is title of the goods and is transferable after endorsement. A non-negotiable seaway bill is not title of the goods and may not be transferred.b. The consignee shall be indicated on the non-negotiable seaway bill and

18、 he may take delivery of goods with delivery advice and without non-negotiable seaway bill. 105.3.4 Charter Party Bills of Lading The Charter Party Bill of Lading is the contract signed between the shipper and the hirer (applicant or beneficiary). Broadly speaking, charter parties are classified as

19、time charters (for a stipulated period of time) and voyage charters (for one or more voyages).The examination of such document is almost the same as that of the Ocean Bill of Lading with the following exceptions:a. The name of the carrier need not be indicated.b. The issuer of the Charter Party Bill

20、 of Lading:i. The master, a named agent for the master or a named agent on behalf of the master;ii. The owner, a named agent for the owner or a named agent on behalf of the owner.c. Even if the credit requires the presentation of a charter party contract, banks will not examine such charter party co

21、ntract and will pass it on without responsibility on their part. 115.3.5 Multimodal Transport Documents The examination of the multimodal transport document is almost same as that of the Ocean Bill of Lading with the following exceptions:(1)It appears on its face to indicate the name of the multimod

22、al transport operator and has been signed by a named agent for or on behalf of him, and thus the signor of a multimodal transport document can be divided to three categories:a. The carrier, a named agent for the carrier or a named agent on behalf of the carrier;b. The multimodal transport operator,

23、a named agent for the multimodal transport operator or a named agent on behalf of the multimodal transport operator;c. The master, a named agent for the master or a named agent on behalf of the master.(2)It indicates that the goods have been dispatched, taken in charge or loaded on board and the dat

24、e of issuance will be regarded as the date of dispatch. However, if the document indicates, by stamp or otherwise, a date of dispatch, taking in charge or loading on board, such date will be regarded as the date of shipment.(3)It indicates the place of taking in charge and the final destination stip

25、ulated in the credit.125.3.6 Air Transport Documents (1)It appears on its face to indicate the name of the carrier and has been signed or otherwise authenticated by the carrier or a named agent for or on behalf of the carrier. An agent signing for the carrier must also indicate the name and capacity

26、 of the party on whose behalf he is acting.(2)In general, airway bill has to be prepared in three original copies and nine non-negotiable copies by the airline company: one copy for the carrier (airline company), one copy for the consignee and the other for the consignor. Thus, the beneficiary could

27、 only present his one to the bank even if a full set original airway bill is required by the credit.(3)It indicates the airport of departure and the airport of destination stipulated in the credit.(4)It indicates the consignee stipulated by the credit.(5)There should be no unfavorable description to

28、 goods and the packing conditions.(6)No contradiction on description of goods is made as it is in the invoice.(7)The indication of “freight prepaid” or “freight collect” cost complied with the terms of the credit.(8)The name and address, if any, of the notifying party and the consignor are as requir

29、ed in the credit.135.4 Insurance DocumentsAn insurance policy is a legal document signed by prominent insurance companies. Types of Insurance Cover must be stipulated by the credit and should be effective throughout the procedure of transportation.(1)The insurance documents must be issued and signed

30、 by insurance companies or underwriters or their agents.Cover notes issued by brokers will not be accepted, unless specifically authorized in the credit. (2)It presents all the originals that have been issued.(3)The date of issuing is not later than the date of loading on board or dispatch or taking

31、 in charge of the goods.(4)The value of the goods insured should be what it is required by the credit or at least 110% of the CIF or CIP value of the goods. (5)It is issued in the same currency as the credit unless otherwise stipulated in the credit.(6)The insurance should cover the transportation f

32、rom named loading port to destination under the Credit.(7)The insurance should be done exactly according to the stipulation of the Credit.(8)Insurance policy can be acceptable if insurance declaration or certification is specified in the Credit.(9)All the amendment on the insurance policy should com

33、e with correction stamp and signature5 Inspection Certificates An inspection certificate is a document evidencing that the goods have already been inspected and conform to the standard of quality, specification, weight or packing. Such document signed by the inspection bureau stipulated

34、 in the credit shall conform to the requirements of the credit. If a certificate such as a quality certificate or a sanitary certificate is required by the credit, we should pay attention that names of such documents shall conform to the credit regulation. Besides, the inspection date should be no l

35、ater than the shipping date but not too early prior to it.1920215.6 Certificates of Origin A certificate of origin is a document evidencing the goods originated from a particular country, and it should be signed by a legal bureau. It is one of the shipping documents required by the importer to fix t

36、he tariff. Description, quality, quantity and price of the goods should be carefully examined to certify whether or not they conform to the commercial invoice or other relevant documents. Specimen 6.6 A Certificate of Origin Specimen 6.6(continued)222324Specimen 5.6 A Certificate of Origin25Specimen 5.6 A Certificate of Origin 265.7 Packing Lists and Weight Lists From all above and the latest regulation of UCP60