國(guó)際支付與結(jié)算chapter 5

Chapter5Collection(1)DefinitionofCollectionⅠ.Collectionisanarrangementwherebythegoodsareshippedandarelevantbillofexchangeisdrawnbytheselleronthebuyer,and/orshippingdocumentsareforwardedtotheseller’sbankwithclearinstructionsforcollectionthroughoneofitscorrespondentbanklocatedinthedomicile(付款地)ofthebuyer.Billoflading（titledocuments)5.1IntroductiontoCollectionFinancialinstrumentChapter5CollectionURC522Article2b.“Documents”meansfinancialdocumentsand/orcommercialdocuments:“FinancialDocuments”meansbillsofexchange,promissorynotes,cheques,orothersimilarinstrumentsusedforobtainingthepaymentofmoney.“CommercialDocuments”meansinvoices,transportdocumentsoftitleorothersimilardocuments,oranyotherdocumentswhatsoever,notbeingfinancialdocuments.Chapter5Collection托收（collection）是委托收款的簡(jiǎn)稱。是出口商或債權(quán)人開(kāi)立金融票據(jù)或商業(yè)票據(jù)或兩者兼有，委托托收行通過(guò)其聯(lián)行或代理行向進(jìn)口商或債務(wù)人收取貨款或勞務(wù)費(fèi)用的結(jié)算方式Chapter5CollectionII.(URC522,Article2DefinitionofCollection，p114)Collectionmeansthehandlingbybanksofdocumentsinaccordancewithinstructionsreceivedinorderto:i.obtainpaymentand/or,acceptanceorii.deliverdocumentsagainstpaymentand/oragainstacceptance.iii.Deliverdocumentsonothertermsandconditions.“托收”指銀行依所受指示處理統(tǒng)一規(guī)則所稱之單據(jù)，以求：獲得承兌／付款，或憑承兌／付款交付單據(jù)，或依其它條件交付單據(jù)Chapter5CollectionCollectingBankDraweeBuyerImporter1.getacceptance／payment2.deliverdocumentsagainstacceptance/paymentD/AD/PChapter5Collection

（2）Partiestotheoperationofcollections當(dāng)事人1.Theprincipal(seller/exporter/drawer)委托人（賣(mài)方/出口商/出票人）2.Theremitting(principal’s/seller’s/exporter’s)bank

托收行（又稱寄單行）（委托人/賣(mài)方/出口商的銀行）3.Thecollectingbankorpresentingbank代收行或提示行4.Thedrawee(buyer/importer)受票人（買(mǎi)方/進(jìn)口商）5.Representativeincaseofneed需要時(shí)的代理人

whoisthepartyentrustingthehandlingofacollectiontoabank

thebanktowhichtheprincipalhasentrustedthehandlingofacollection

anybank,otherthantheremittingbank,involvedinprocessingthecollection

thecollectingbankmakingpresentationtothedrawee

theonetowhompresentationistobemadeinaccordancewiththecollectioninstructionChapter5Collection

托收業(yè)務(wù)可分為委托和收款兩個(gè)階段，委托人、托收行、代收行與付款人之間的關(guān)系有：委托代理關(guān)系、債權(quán)債務(wù)關(guān)系。委托人與托收行、托收行與代收行之間皆為委托代理關(guān)系；委托人與付款人之間是債權(quán)債務(wù)關(guān)系。代收行與付款人之間不存在委托代理關(guān)系或契約關(guān)系。Chapter5CollectionColletingBankRemittingBankPrincipalDraweeDocumentation;CollectionorderDocuments;CollectioninstructionDocumentsAcceptance;CashpaymentCollectionorderCollectioninstructionS／CChapter5Collection托收的兩個(gè)契約關(guān)系委托人與托收行之間的契約關(guān)系托收行與代收行之間的契約關(guān)系托收行發(fā)給代收行的面函,形成托收行于代收行的契約托收行將列入托收申請(qǐng)書(shū)的各項(xiàng)托收指示全部轉(zhuǎn)入托收面函，不能隨便增加或減少出口商用托收申請(qǐng)書(shū)發(fā)出的托收指示，形成委托人與托收行之間的契約。Chapter5CollectionChapter5CollectionTheB／E’sdelivering:endorsement

ForSeller’sname,placeSignaturePrincipalRemittingBankColletingBank

(1)whenprincipalpresenthisB／Etoremittingbank:BlankEndorsement

Chapter5CollectionTheB／E’sdelivering:endorsement(2)whenremittingbankairmailB／Etocollectingbank:CollectingEndorsementForcollectionPaytotheorderofcollectingbank,placeForremittingbank,placeSignatureChapter5CollectionTypesofcollectionIntermsofdocumentsrelated*1)Cleancollection光票托收*2)Documentarycollection跟單托收

3)Directcollection直接托收Chapter5Collection（1）Cleancollection光票托收

Collectiononfinancialinstrumentswithoutbeingaccompaniedbycommercialdocuments.Open-accountoronconsignment

賒銷(xiāo)寄售是指不附帶商業(yè)單據(jù)的金融單據(jù)的托收。光票托收一般用于收取貨款尾數(shù)、代墊費(fèi)用、傭金、樣品費(fèi)或其他貿(mào)易從屬費(fèi)用。光票托收的匯票有即期匯票和遠(yuǎn)期匯票Chapter5CollectionColletingBankRemittingBankPrincipalDraweeDocumentation;CollectionorderFinancialDocuments;CollectioninstructionDocumentsAcceptance;CashpaymentCollectionorderCollectioninstructionRepresentativeincaseofneedNon-acceptanceNon-paymentChapter5Collection（2）Documentarycollection跟單托收

Collectionon

a.financialinstrumentsbeingaccompaniedbycommercialdocumentsor;mercialdocumentswithoutbeingaccompaniedbyfinancialinstruments.是指將金融單據(jù)與商業(yè)單據(jù)一起或僅有商業(yè)單據(jù)不附有匯票等金融單據(jù)的托收。Chapter5Collection跟單托收a.附帶商業(yè)單據(jù)的金融單據(jù)項(xiàng)下的托收b.不附有金融單據(jù)的商業(yè)單據(jù)項(xiàng)下的托收避免印花稅Chapter5CollectionremittingbankDrawee／payerprincipalShippingcompanycollectingbankS/C1.goods2.B/L5.collectioninstruction,documentarybill9.B/L10.goods11.reimbursement12.makepayment4.receipt3.Collectioninstruction,documentarybill7.D/P,D/A6.Presentdocumentarybill8.deliverdocumentsChapter5Collection

CollectionProcedureTermsfordeliveringdocuments1.DocumentsagainstAcceptance(D∕A)2.DocumentsagainstPayment(D∕P)3.DocumentsagainstPaymentatXXdaysaftersight(D∕PatXXdaysaftersight)Chapter5CollectionremittingbankDrawee／payerprincipalShippingcompanycollectingbankS/C1.goods2.B/L5.collectioninstruction,documentarybill9.B/L10.goods13.reimbursement1.(D∕A)CollectionProcedure14.makepayment4.receipt3.Collectioninstruction,documentarybill7.D/A6.PresentdocumentaryB／Eforacceptance8.deliverdocuments11.PresentB／EforPayment12.MakepaymentChapter5Collection注釋?zhuān)?、進(jìn)出口商訂立買(mǎi)賣(mài)合同，規(guī)定采用承兌付款交單方式結(jié)算。2、出口商發(fā)貨后，填寫(xiě)托收申請(qǐng)書(shū)，開(kāi)具遠(yuǎn)期匯票，連同全套貨運(yùn)單據(jù)交托收銀行，委托代收貨款。3、托收銀行填制和寄送托收委托書(shū)和跟單匯票委托代收銀行收款。4、代收銀行向進(jìn)口商提示跟單匯票。5、進(jìn)口商驗(yàn)單無(wú)誤后承兌匯票6、代收銀行將全套貨運(yùn)單據(jù)交進(jìn)口商。7、到期日代收銀行向進(jìn)口商提示付款8、進(jìn)口商驗(yàn)單無(wú)誤后付清貨款。

9、代收銀行向托收銀行付款

。10、托收銀行將貨款付給出口商。*即期付款交單（D/PSIGHT）Chapter5CollectionremittingbankDrawee／payerprincipalShippingcompanycollectingbankS/C1.goods2.B/L5.collectioninstruction,documentarybill9.B/L10.goods11.reimbursement2.D∕P

CollectionProcedure12.makepayment4.receipt3.Collectioninstruction,documentarybill7.Makepayment8.deliverdocumentarybill6.PresentdocumentaryB／EforpaymentChapter5Collection注釋?zhuān)?、進(jìn)出口商訂立買(mǎi)賣(mài)合同，規(guī)定采用即期付款交單方式結(jié)算。2、出口商發(fā)貨后，填寫(xiě)托收申請(qǐng)書(shū)，開(kāi)具即期匯票，連同全套貨運(yùn)單據(jù)交托收銀行，委托代收貨款。3、托收銀行填制和寄送托收委托書(shū)和跟單匯票委托代收銀行收款。4、代收銀行向進(jìn)口商提示跟單匯票。5、進(jìn)口商驗(yàn)單無(wú)誤后付清貨款。

6、代收銀行將全套貨運(yùn)單據(jù)交進(jìn)口商。7、代收銀行向托收銀行付款

。8、托收銀行將貨款付給出口商。*即期付款交單（D/PSIGHT）Chapter5CollectionremittingbankDrawee／payerprincipalShippingcompanycollectingbankS/C1.goods2.B/L5.collectioninstruction,documentarybill9.B/L10.goods13.reimbursement14.makepayment4.receipt3.Collectioninstruction,documentarybill7.D/A6.PresentdocumentaryB／Eforacceptance10.deliverdocuments8.PresentB／EforPayment9.Makepayment3.D∕PatxdaysaftersightCollectionProcedureChapter5Collection注釋?zhuān)?、進(jìn)出口商訂立買(mǎi)賣(mài)合同，規(guī)定采用遠(yuǎn)期付款交單方式結(jié)算。2、出口商發(fā)貨后，填寫(xiě)托收申請(qǐng)書(shū)，開(kāi)具遠(yuǎn)期匯票，連同全套貨運(yùn)單據(jù)交托收銀行，委托代收貨款。3、收銀行郵寄托收委托書(shū)和跟單匯票委托代收銀行收款。4、代收銀行向進(jìn)口商提示匯票、要求承兌。5、進(jìn)口商驗(yàn)單無(wú)誤后承兌匯票，代收銀行保留匯票和全套單據(jù)*遠(yuǎn)期付款交單（D/PAFTERSIGHT）Chapter5Collection注釋?zhuān)?、匯票到期日提示匯票，要求進(jìn)口商付款。7、進(jìn)口商付清貨款。8、代收銀行將全套貨運(yùn)單據(jù)交進(jìn)口商。9、代收銀行向托收銀行付款。10、托收銀行將貨款付給出口商。貨物抵港，但買(mǎi)方尚未付款，不能得到單據(jù)，無(wú)法提貨，以致貨物滯港或招致?lián)p失或罰款。怎么辦？URC522規(guī)定：如果托收指示明確為遠(yuǎn)期付款交單，則單據(jù)只能憑這樣的付款才能交出，代收行并不會(huì)因延遲交單產(chǎn)生任何后果負(fù)有責(zé)任。*遠(yuǎn)期付款交單（D/PAFTERSIGHT）Chapter5Collection其他條件或形式的交單1、PartialPayment（部分付款或部分承兌交單）2、Deliverofdocumentagainstpromissorynote（憑本票或付款承諾書(shū)交單）3、Deliverofdocumentagainstlettersofundertakingtopay（憑付款承諾書(shū)交單）4、Deliverofdocumentagainstasignedtrustreceipt（憑簽字的信托收據(jù)交單）5、Deliverofdocumentagainstletterofguaranteefromthebuyersortheirguaranteeingpaymentmustbemadeatafixedfuturedate（憑買(mǎi)方或其銀行開(kāi)立保函擔(dān)保在遠(yuǎn)期付款交單）Chapter5Collection（3）Directcollection直接托收Becausethedocumentsunderdirectcollectionareremittedbythesellerdirectlytothecollectingbank,theyarenotroutedthroughtheremittingbank,sodirectcollectionisnotincorporatedintheURCNo.522.Chapter5CollectionremittingbankDrawee／payerprincipalShippingcompanycollectingbankS/C1.goods2.B/L5.collectioninstruction,documents9.B/L10.goods11.reimbursement12.makepayment4.BlankCollectioninstruction3.DirectCollectioninstruction,7.Makepayment

6.Present8.deliverdocumentsDirectcollectionProcedure5.DuplicateofDirectCollectioninstruction,Chapter5CollectionChapter5Collection遠(yuǎn)期付款交單為什么在實(shí)際中較少運(yùn)用？

由于這項(xiàng)交易的基本條件是付款交單，所以，進(jìn)口方作為匯票的付款人雖已承兌了匯票但并不能取得代表物權(quán)的貨運(yùn)單據(jù)，只有在承兌到期之日付清票款才能獲得貨運(yùn)單據(jù)。而在付款之前，貨運(yùn)單據(jù)仍由代收行掌管。所以，這種遠(yuǎn)期付款交單方式對(duì)出口方仍具有一定保障，但對(duì)于進(jìn)口方卻并無(wú)實(shí)際意義，因?yàn)樗龑?duì)遠(yuǎn)期匯票做了承兌，承擔(dān)了該匯票付款到期之日一定付款的責(zé)任，但與此同時(shí)，他卻拿不到代表物權(quán)的貨運(yùn)單據(jù)，他又何必多此一舉呢？因此，在我國(guó)對(duì)外出口結(jié)算中幾乎不采用這種方式。ICC也不鼓勵(lì)使用遠(yuǎn)期D/P的方式結(jié)算。Chapter5CollectionExchangeforHKD21500.00D/PAtsightofthisFirstbillofExchange(Secondofthesametenoranddateunpaid)paytotheorderofTheIndustrialandCommercialBankofChinathesumofHongKongdollarstwentyonethousandfivehundredonlyDrawnagainstshipmentof22balesofpongeefromBeijingtoHongKongforcollection.ToSunlightGarmentsCompany,314LockyRoad,HongKongForBeijingTextilesImportandExportCorporation,TianjinSignatureManagerD/Patsight下的及其匯票范例Chapter5CollectionD/P和D/A比較在付款交單方式下，只有在進(jìn)口方付清貨款后才能得到貨運(yùn)單據(jù)。對(duì)于進(jìn)出口雙方而言，是一方交款，另一方交單。可見(jiàn)，這種交單條件給出口方提供了一定的保障。

在承兌交單方式下，進(jìn)口方先行拿到了單據(jù)提取了貨物，然后待匯票承兌到期付款之日再履行付款責(zé)任。這種交單方式無(wú)疑對(duì)進(jìn)口方十分有利，也是出口方對(duì)進(jìn)口方提供的商業(yè)信用。所以，這種方式對(duì)出口方來(lái)說(shuō)具有一定的風(fēng)險(xiǎn)。Chapter5CollectionDocumentsagainstpaymentD/PDocumentsagainstacceptanceD/AB/ESightBillornobillTimeBillAcceptanceNoacceptanceMusthaveacceptanceDocumentsconditionAgainstpaymentAgainstacceptancerisk商業(yè)信用，可以控制貨物，出口商面臨一定風(fēng)險(xiǎn)商業(yè)信用，無(wú)法控制物權(quán)，有可能錢(qián)貨兩空①當(dāng)托收行在代收行開(kāi)立賬戶時(shí),托收行應(yīng)在托收指示中列明：

“whencollectedpleasecreditouraccountwithyouunderyourcable/airmailadvicetous.”

Instructionforreimbursement(償還)

CollectingBank1.whencollectedpleasecreditouraccountwithyouunderyourcable/airmailadvicetous.賬戶行開(kāi)戶行RemittingBank2.Youra/ccredited.Chapter5Collection

②當(dāng)代收行在托收行開(kāi)立賬戶時(shí)，托收行應(yīng)在托收指示中列明：“Pleasecollecttheproceedsandauthorizeusbycable/airmailtodebityouraccountwithus.”

1.Pleasecollecttheproceedsandauthorizeusbycable/airmailtodebityouraccountwithus.開(kāi)戶行賬戶行RemittingBank2.Youra/cdebited.CollectingBankChapter5Collection③托收行與代收行之間無(wú)賬戶關(guān)系，而托收行在另一家銀行開(kāi)立賬戶時(shí)托收行應(yīng)在托收指示中列明：“PleasecollectandremittheproceedstoABankforcreditofouraccountwiththemundertheircable/airmailadvicetous.”Chapter5CollectionRemittingBankCollectingBank賬戶行X1.PleasecollectandremittheproceedstoXBankforcreditofouraccountwiththemundertheircable/airmailadvicetous3.Youra/ccredited3.Youra/cdebited開(kāi)戶行開(kāi)戶行Instructingareimbursingbanktoeffectpayment通過(guò)賬戶行撥頭寸2.Pleasedebitoura/candcreditBa/cwithyou

Chapter5Collection5.3Riskandloan

involved

托收業(yè)務(wù)中的風(fēng)險(xiǎn)與信貸（1）Risksforexporters出口商的風(fēng)險(xiǎn)SeldomdoesaselleracceptpaymentbyD/PorD/Aunlessthebuyerisofunquestionableintegrityorifthereisaspecialrelationbetweenthesellerandthebuyer.Generallyspeaking,mostoftheriskstheexporterassumesinclude:acceptancerisk市場(chǎng)風(fēng)險(xiǎn),creditriskoftheimporter進(jìn)口商信用風(fēng)險(xiǎn),politicalriskoftheimporter’scountry進(jìn)口國(guó)家風(fēng)險(xiǎn),foreignexchangetransferrisk外匯風(fēng)險(xiǎn)anddocumentaryriskthattheshipmentmayfailtoclearcustoms.單據(jù)風(fēng)險(xiǎn)導(dǎo)致貨物無(wú)法清關(guān)Chapter5CollectionAcceptancerisk市場(chǎng)風(fēng)險(xiǎn)Therealreasonforthenon-acceptanceofmerchandiseisthatbetweenthetimetheorderwasplacedandthedraftreceived,therehasbeenasignificantdropinthemarketprice.貨價(jià)大幅度降價(jià)Storagecharge倉(cāng)儲(chǔ)費(fèi)Reducedpriceinthemarket被迫降價(jià)Chapter5CollectionNon-paymentoftradeacceptanceGenerally,shippingonatime-draftbasisismoreriskyforthesellerthanasightdraft.D/A1.Afterthetime-draftisaccepted,thecolletingbankwillreleasethedocumentstotheimporter.So,theexporterlosethecontroloverthemerchandise.出口商失去貨物2.Theimportermaydishonorforpaymentatmaturity.

出口商到期遭拒付.Chapter5CollectionPossessionofgoods進(jìn)口商可提前占有貨物1.Duetolocalregulation,theimportercangetpossessionofthegoodswithoutpayingoracceptingthedraft.2.Certaingovernmentsallocate(分派,分配)

theneededforeignexchangeaftertheimportershowthemtheshippingdocuments.慣例風(fēng)險(xiǎn)Chapter5CollectionExchangerestrictions外匯管制Thelocalexchangeregulationsdonotpermittheimportertoobtainthenecessaryforeignexchange.進(jìn)口商無(wú)法獲得外匯對(duì)外支付Questions1.Howmanyexporter’smeasuresagainstriskscanyoulist?2.Whichmeasuredoyouthinkisthemostimportant?Chapter5CollectionExporter’smeasuresagainstrisks

1.Importerisofgoodsreputationandgoodfinancialstanding.進(jìn)口商的信譽(yù)和財(cái)務(wù)狀況良好2.Theexportershouldtakeintoaccounttheeconomicandpoliticalconditions.

出口商應(yīng)考慮經(jīng)濟(jì)和政治風(fēng)險(xiǎn)3.Theexportershouldpayattentiontotheforeignexchangeregulationsintheimportingcountry.

關(guān)注進(jìn)口國(guó)的外匯管理政策4.Theexportercantakeprecautions,suchasbyhedgingoperationsorbyimmediatesettlement.

采取外匯風(fēng)險(xiǎn)保值措施或提前結(jié)匯Chapter5Collection(2)Risksforimporter1)Paymentmayhavetobemadepriortothearrivalofthegoods.2)theimporterincurstwoseparatelegalliabilities;thatis,hewillhaveanotherlegalliabilityonthebillofexchangebesideshis1iabilityonthesalescontract.3)ifabillofexchangeisprotested,thiscanruinthereputationofatraderandmaybeconsideredanactofbankruptcy.Chapter5CollectionChapter5Collection案例分析托收項(xiàng)下單據(jù)抬頭制作錯(cuò)誤導(dǎo)致?lián)p失案案情：香港A公司偕同其國(guó)外總公司負(fù)責(zé)人與我方某出口公司簽訂貿(mào)易合約，價(jià)格條款為CIF鹿特丹，以托收方式結(jié)束。合約由我方出口公司與香港A公司出面簽字，合約上購(gòu)貨人欄注明其國(guó)外總公司的名稱。我方出口公司根據(jù)合約繕制單據(jù)時(shí)，認(rèn)為單據(jù)是與香港A公司簽訂的，匯票的付款人、發(fā)票的收貨人與提單的被通知人均做成了香港A公司抬頭，全套單據(jù)委托中國(guó)銀行按即期付款交單方式向香港A公司收款。Chapter5Collection此后，我方出口公司發(fā)現(xiàn)該批貨款逾期多時(shí)尚未收回。經(jīng)查明貨物早已抵達(dá)目的港，但因?yàn)橄愀跘公司的總公司未見(jiàn)到有關(guān)單據(jù)，貨物尚存海關(guān)倉(cāng)庫(kù)，需支付存儲(chǔ)費(fèi)用7000美元。我方出口公司只能通過(guò)托收行將單據(jù)從香港退換，更改各種單據(jù)的抬頭，通過(guò)銀行對(duì)其總公司進(jìn)行托收。再次期間，存儲(chǔ)費(fèi)用增至35000美元。不就，香港A公司的總公司來(lái)電聲稱其只承擔(dān)10000美元的存儲(chǔ)費(fèi)用，余數(shù)概由我方出口公司自理。當(dāng)我方公司表示同意并要求對(duì)方