國(guó)際貿(mào)易實(shí)務(wù)-信用證-LETTER-OF-CREDIT

國(guó)際貿(mào)易理論與實(shí)務(wù)

LetterofCredit廣東松山職業(yè)技術(shù)學(xué)院外語(yǔ)系1Contents（內(nèi)容）Introduction（信用證簡(jiǎn)介）

Contents（信用證內(nèi)容）procedure（信用證使用）

amendment

（信用證修改）

4123L/CISONEOFTHEINTERNATIOANALTRADEPAYMENTMETHODS廣東松山職業(yè)技術(shù)學(xué)院2WhydowechooseL/C?WhatisL/C?HowtocarryouttheL/C?WhomareinvolvedinL/C?Why?Whom?How?What?信用證Objectives（學(xué)習(xí)目標(biāo)）廣東松山職業(yè)技術(shù)學(xué)院3REMMITANCECOLLECTIOND/PD/AT/TD/DM/TPAYMENTMETHODS電匯票匯信匯承兌交單付款交單PAYMENTMETHODS廣東松山職業(yè)技術(shù)學(xué)院L/C4三大類付款方式使用情況比較

D/A承兌交單D/D票匯M/T信匯D/P付款交單L/C信用證T/T電匯0%20%40%60%80%100%8.5%10.5%3.7%11.2%18%49.3%REMMITANCE,COLLECTION,LETTEROFCREDIT匯付托收信用證廣東松山職業(yè)技術(shù)學(xué)院5Introduction

IntroductiontoLetterofCredit?

----WhatisL/C?

AnL/Cisthewrittenpromiseofabankthatactsattherequestandontheinstructionsoftheapplicantandundertakestopaythebeneficiarytheamountspecifiedinthecredit,providedthatthetermsandconditionsofthecreditareobservedbythebeneficiary.UCP600：Meansanyarrangement,howevernamedordescribed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonoracomplyingpresentation.廣東松山職業(yè)技術(shù)學(xué)院6AdvantagesofaletterofcreditFromtheimporter’spointofviewFromtheexporter’spointofviewFIRSTSECONDreceivepaymentagainsttheshippingdocumentswhenshippingthegoods,noworryaboutdifficultiesinforeignexchangetransferdepositamargininthebankasasecuritymoneyobtainshippingdocumentsrepresentingthetitleofthegoodafterhemakespaymentobtainshippingdocumentsrepresentingthetitleofthegoodafterhemakespayment廣東松山職業(yè)技術(shù)學(xué)院7CharacteristicsofL/C（特點(diǎn)）TheissuingbankhastheprimaryliabilitiesforpaymentL/Cisaself-sufficientinstrument.ItissimplyadocumenttransactionTheissuingbankundertakestoeffectpayment.Thebankassumesaprimaryratherthanasecondaryliability.

Aletterofcreditstandsindependentofthesalescontract.Thebanksdealwithdocumentsandnotwithgoods廣東松山職業(yè)技術(shù)學(xué)院8受益人出口方通知行賣方銀行PartiestoanL/C（當(dāng)事人）開證行買方銀行申請(qǐng)人進(jìn)口方Applicant

IssuingBankAdvisingbankBeneficiaryTHEREAREMANYPARTIESTOAL/CINTHETRANSACTION廣東松山職業(yè)技術(shù)學(xué)院9

PartiesintheL/C

AspectsofL/Cadvisingbank

Notification,transmissionorconfirmationofaletterofcreditbeneficiaryAgreementtosettlementbyaletterofcredit，ExporterurgesimportertoopenaL/CIssuingbankOpeningaletterofcreditapplicantTheimportersendApplicationforissuingaletterofcredit廣東松山職業(yè)技術(shù)學(xué)院10ProceduresofL/CStep1ThemeGalleryisaDesignDigitalContent&ContentsmalldevelopedbyGuildDesignInc.AbuyerandasellerenterintoasalescontractprovidingpaymentbyadocumentarycreditThebuyerinstructstheissuingbanktoissueadocumentarycreditinfavorofthesellerTheissuingbankopensadocumentarycreditaccordingtotheinstructionsoftheapplicantTheissuingbankasksanotherbank,usuallyinthecountryoftheseller,toadviseandperhapsalsotoadditsconfirmationtothedocumentarycreditStep2Step3Step4廣東松山職業(yè)技術(shù)學(xué)院11ProceduresofL/C（流程）Step5ProceduresofL/CThesellerexaminesthedocumentarycredit,andrequiresanamendmentofthecreditifnecessary.

ThesellerpresentshisdocumentstotheadvisingbankforsettlementThenegotiatingbankforwardsdocumentstotheissuingbank,claimingreimbursementasagreedbetweenthetwobanks.TheissuingbankexaminesthedocumentsandmakereimbursementThebuyerredeems（贖回）thedocumentsandpicksupthegoodsagainstthedocumentsStep6Step7Step8廣東松山職業(yè)技術(shù)學(xué)院12DescriptionofthecontentsL/CNO.DATE,PLACE3.AMOUNT4.KINDOFL/C5.EXPIRYDATE

BENEFICIARYAPPLICANTOPENINGBANKADVICEBANKNEGOTIATIONBANKCOMMODITYSHIPMENTINVOICEB/LP/LCOGSPFORMAItemsonthecredititselfBasicpartiesGOODSOFS/CDOCUMENTContentsofaL/C廣東松山職業(yè)技術(shù)學(xué)院13CONTENTSL/CL/CamountandcurrencyItemsongoodsdocumentsAdditionalconditionseg.USD18,324.85invoice,B/L,P/L,CO,GSPformA,Certificationssoon

信用證自身項(xiàng)目當(dāng)事人貨物單據(jù)

Descriptionofthegoodsaspers/c

DISCREPANCEASPERUCP600廣東松山職業(yè)技術(shù)學(xué)院14MaindocumentsofL/CCertificationofInspection（檢驗(yàn)證書）Insurancepolicy/certificate（保險(xiǎn)單）CommercialInvoice

(商業(yè)發(fā)票）billoflading（海運(yùn)提單）DOCUMENT廣東松山職業(yè)技術(shù)學(xué)院15DraftPackinglistBeneficiarycertificationdocumentsDocumentofL/CDocumentofL/C廣東松山職業(yè)技術(shù)學(xué)院16SAMPLEOFDRAFT廣東松山職業(yè)技術(shù)學(xué)院17L/CExaminationmakeitsurethatthestipulationsinL/CareinconformitywiththoseinS/CsinceitisvitaltothecarryingoutoftheS/C.(L/CExaminationbasicon?CUP600CONTRACTINVOICEBILLSOFLADINGABCDBESTCHOICE:AB廣東松山職業(yè)技術(shù)學(xué)院18SoftclauseofL/CSoftclausee.g.

Softclause2.Inspectioneffectedbeforeshipmentbytheinspectordesignatedbytheapplicant.

“Softclause”meansthatsomestipulationsintheL/Cmakeitdifficultforyourpartytohonorthecontract.1.Alldocumentsmustbepresentedwithin5daysaftershipmentdate.（一般是15天以上）廣東松山職業(yè)技術(shù)學(xué)院19L/CAmendmentapplicantbeneficiaryOpeningbankAdvicebank審證申請(qǐng)改證通知

出口方按照合同和UCP進(jìn)行審證

將要修改的地方一次性提出

進(jìn)口方接到改證要求后向開證行提出修改

開證行按照要求進(jìn)行修改

修改好的信用證交原通知行轉(zhuǎn)交出口方WayofL/CAmendmentbeneficiary廣東松山職業(yè)技術(shù)學(xué)院20ExampleofamendmentGBP10,000OldtermNewterms(unit:GBP)(unit:GBP)*L/C:001*L/C:002GBP90,00090,00015%10000035%

pleasepayattentiontothisamendment.Theamountbothinfiguresandinwordsshouldrespectivelyread“GBP100,000”(SayPoundsSterlingonehundredThousandOnly);shouldincreaseGBP10,000廣東松山職業(yè)技術(shù)學(xué)院21Description“FromCopenhagentoChinaport”shouldread“fromChinaporttoCopenhagen”Pleaseconfirmtheamendmentsbyfaxassoonaspossible.DescriptionTheBillofLadingshouldbemarked“FreightPrepaid”instead“FreightCollect”Deletetheclause“Partialshipmentsandtransshipmentprohibited”;“ThisL/Cisvalidatourcounter”shouldbeamendedtoread“ThisL/Cisvalidatyourcounter”;M1M2M4M3Exampleofamendment廣東松山職業(yè)技術(shù)學(xué)院22ClassificationoflettersofcreditDocumentarycreditCleanCreditIrrevocablecreditRevocablecreditUnconfirmedcreditconfirmedcreditUsanceortimecreditSightcredittimeconfirmationrevocabilityattachingofdocumentsContentswealwaysusethedocumentary,irrevocable,confirmed,sightcredit廣東松山職業(yè)技術(shù)學(xué)院23Classifica