國際支付與結(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）是委托收款的簡稱。是出口商或債權(quán)人開立金融票據(jù)或商業(yè)票據(jù)或兩者兼有，委托托收行通過其聯(lián)行或代理行向進口商或債務(wù)人收取貨款或勞務(wù)費用的結(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當事人1.Theprincipal(seller/exporter/drawer)委托人（賣方/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/賣方/出口商的銀行）3.Thecollectingbankorpresentingbank代收行或提示行4.Thedrawee(buyer/importer)受票人（買方/進口商）5.Representativeincaseofneed需要時的代理人

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書的各項托收指示全部轉(zhuǎn)入托收面函，不能隨便增加或減少出口商用托收申請書發(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)、代墊費用、傭金、樣品費或其他貿(mào)易從屬費用。光票托收的匯票有即期匯票和遠期匯票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)項下的托收b.不附有金融單據(jù)的商業(yè)單據(jù)項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：1、進出口商訂立買賣合同，規(guī)定采用承兌付款交單方式結(jié)算。2、出口商發(fā)貨后，填寫托收申請書，開具遠期匯票，連同全套貨運單據(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和跟單匯票委托代收銀行收款。4、代收銀行向進口商提示跟單匯票。5、進口商驗單無誤后承兌匯票6、代收銀行將全套貨運單據(jù)交進口商。7、到期日代收銀行向進口商提示付款8、進口商驗單無誤后付清貨款。

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：1、進出口商訂立買賣合同，規(guī)定采用即期付款交單方式結(jié)算。2、出口商發(fā)貨后，填寫托收申請書，開具即期匯票，連同全套貨運單據(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和跟單匯票委托代收銀行收款。4、代收銀行向進口商提示跟單匯票。5、進口商驗單無誤后付清貨款。

6、代收銀行將全套貨運單據(jù)交進口商。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：1、進出口商訂立買賣合同，規(guī)定采用遠期付款交單方式結(jié)算。2、出口商發(fā)貨后，填寫托收申請書，開具遠期匯票，連同全套貨運單據(jù)交托收銀行，委托代收貨款。3、收銀行郵寄托收委托書和跟單匯票委托代收銀行收款。4、代收銀行向進口商提示匯票、要求承兌。5、進口商驗單無誤后承兌匯票，代收銀行保留匯票和全套單據(jù)*遠期付款交單（D/PAFTERSIGHT）Chapter5Collection注釋：6、匯票到期日提示匯票，要求進口商付款。7、進口商付清貨款。8、代收銀行將全套貨運單據(jù)交進口商。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，但買方尚未付款，不能得到單據(jù)，無法提貨，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，代收行并不會因延遲交單產(chǎn)生任何后果負有責任。*遠期付款交單（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交單）3、Deliverofdocumentagainstlettersofundertakingtopay（憑付款承諾書交單）4、Deliverofdocumentagainstasignedtrustreceipt（憑簽字的信托收據(jù)交單）5、Deliverofdocumentagainstletterofguaranteefromthebuyersortheirguaranteeingpaymentmustbemadeatafixedfuturedate（憑買方或其銀行開立保函擔保在遠期付款交單）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遠期付款交單為什么在實際中較少運用？

由于這項交易的基本條件是付款交單，所以，進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)的貨運單據(jù)，只有在承兌到期之日付清票款才能獲得貨運單據(jù)。而在付款之前，貨運單據(jù)仍由代收行掌管。所以，這種遠期付款交單方式對出口方仍具有一定保障，但對于進口方卻并無實際意義，因為她對遠期匯票做了承兌，承擔了該匯票付款到期之日一定付款的責任，但與此同時，他卻拿不到代表物權(quán)的貨運單據(jù)，他又何必多此一舉呢？因此，在我國對外出口結(jié)算中幾乎不采用這種方式。ICC也不鼓勵使用遠期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，只有在進口方付清貨款后才能得到貨運單據(jù)。對于進出口雙方而言，是一方交款，另一方交單。可見，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任。這種交單方式無疑對進口方十分有利，也是出口方對進口方提供的商業(yè)信用。所以，這種方式對出口方來說具有一定的風險。Chapter5CollectionDocumentsagainstpaymentD/PDocumentsagainstacceptanceD/AB/ESightBillornobillTimeBillAcceptanceNoacceptanceMusthaveacceptanceDocumentsconditionAgainstpaymentAgainstacceptancerisk商業(yè)信用，可以控制貨物，出口商面臨一定風險商業(yè)信用，無法控制物權(quán)，有可能錢貨兩空①當托收行在代收行開立賬戶時,托收行應(yīng)在托收指示中列明：

“whencollectedpleasecreditouraccountwithyouunderyourcable/airmailadvicetous.”

Instructionforreimbursement(償還)

CollectingBank1.whencollectedpleasecreditouraccountwithyouunderyourcable/airmailadvicetous.賬戶行開戶行RemittingBank2.Youra/ccredited.Chapter5Collection

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

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

Chapter5Collection5.3Riskandloan

involved

托收業(yè)務(wù)中的風險與信貸（1）Risksforexporters出口商的風險SeldomdoesaselleracceptpaymentbyD/PorD/Aunlessthebuyerisofunquestionableintegrityorifthereisaspecialrelationbetweenthesellerandthebuyer.Generallyspeaking,mostoftheriskstheexporterassumesinclude:acceptancerisk市場風險,creditriskoftheimporter進口商信用風險,politicalriskoftheimporter’scountry進口國家風險,foreignexchangetransferrisk外匯風險anddocumentaryriskthattheshipmentmayfailtoclearcustoms.單據(jù)風險導致貨物無法清關(guān)Chapter5CollectionAcceptancerisk市場風險Therealreasonforthenon-acceptanceofmerchandiseisthatbetweenthetimetheorderwasplacedandthedraftreceived,therehasbeenasignificantdropinthemarketprice.貨價大幅度降價Storagecharge倉儲費Reducedpriceinthemarket被迫降價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進口商可提前占有貨物1.Duetolocalregulation,theimportercangetpossessionofthegoodswithoutpayingoracceptingthedraft.2.Certaingovernmentsallocate(分派,分配)

theneededforeignexchangeaftertheimportershowthemtheshippingdocuments.慣例風險Chapter5CollectionExchangerestrictions外匯管制Thelocalexchangeregulationsdonotpermittheimportertoobtainthenecessaryforeignexchange.進口商無法獲得外匯對外支付Questions1.Howmanyexporter’smeasuresagainstriskscanyoulist?2.Whichmeasuredoyouthinkisthemostimportant?Chapter5CollectionExporter’smeasuresagainstrisks

1.Importerisofgoodsreputationandgoodfinancialstanding.進口商的信譽和財務(wù)狀況良好2.Theexportershouldtakeintoaccounttheeconomicandpoliticalconditions.

出口商應(yīng)考慮經(jīng)濟和政治風險3.Theexportershouldpayattentiontotheforeignexchangeregulationsintheimportingcountry.

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

采取外匯風險保值措施或提前結(jié)匯Chapter5Collection(2)Risksforimporter1)Paymentmayhavetobemadepriortothearrivalofthegoods.2)theimporterincurstwoseparatelegalliabilities;thatis,hewillhaveanotherlegalliabilityonthebillofexchangebesideshis1iabilityonthesalescontract.3)ifabillofexchangeisprotested,thiscanruinthereputationofatraderandmaybeconsideredanactofbankruptcy.Chapter5CollectionChapter5Collection案例分析托收項下單據(jù)抬頭制作錯誤導致?lián)p失案案情：香港A公司偕同其國外總公司負責人與我方某出口公司簽訂貿(mào)易合約，價格條款為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，合約上購貨人欄注明其國外總公司的名稱。我方出口公司根據(jù)合約繕制單據(jù)時，認為單據(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)該批貨款逾期多時尚未收回。經(jīng)查明貨物早已抵達目的港，但因為香港A公司的總公司未見到有關(guān)單據(jù)，貨物尚存海關(guān)倉庫，需支付存儲費用7000美元。我方出口公司只能通過托收行將單據(jù)從香港退換，更改各種單據(jù)的抬頭，通過銀行對其總公司進行托收。再次期間，存儲費用增至35000美元。不就，香港A公司的總公司來電聲稱其只承擔10000美元的存儲費用，余數(shù)概由我方出口公司自理。當我方公司表示同意并要求對方