第五章信用证一、简略定义信用证是银行(开证行)应买卖双方中一方(申请人)的请求,开给另一方(受益人)、保证在一定条件下支付确定数额钱款的凭证,其条件通常是受益人提交符合信用证条款规定的单据。二、典型信用证业务流程图(即期议付信用证)HBITC申请人运输公司受益人UNICAMICBCHB开证行MidlandBank通知行议付行1、申请开证2、开证3、回执4、核对密押转递5、装运6、提单7、交单、议付8、垫付9、索汇10、偿付11、提示12、付款赎单13、提单14、货物三、信用证实例1/6*OwnAddress:ICBKCNBJHUBINDUSTRIALANDCOMMERCIALBANKOF*CHINA*WUHAN*(HUBEIPROVINCIALBRANCH)*InputMessageType:700ISSUEOFADOCUMENTARYCREDIT*Sentto:MIDLGB22XXXXMIDLANDBANKPLC*LONDON*(ALLU.K.OFFICES)*Priority/Obsol.Period:Normal/100Minutes*27/SEQUENCEOFTOTAL*1/2*40A/FORMOFDOCUMENTARYCREDIT*IRREVOCABLE*20/DOCUMENTARYCREDITNO.*LC42198103A*31C/DATEOFISSUE*980226*98-02-26*31D/DATEANDPLACEOFEXPIRY*980515INU.K.*98-05-15信用证实例2/6*50/APPLICANT*HUBEIPROVINCIALINTERNATIONAL*TRADECORPORATION*4,JIANGHANBEILU,WUHAN,CHINA*59/BENEFICIARY*UNICAMLIMITEDATOMICABSORPTION*POBOX207,YORKSTREET,CAMBRIDGE*CB12SUENGLAND*FAX:01223374437TEL:01223358866*32B/CURRENCYCODEAMOUNT*USD41084.34*USDollar*41084.34*41D/AVAILABLEWITH/BY-NAME,ADDRESS*ANYBANK*BYNEGOTIATION*42C/DRAFTSAT*SIGHTFOR100PCTOFTHEINVOICEVALUE*42A/DRAWEE–BIC*ICBKCNBJHUB*INDUSTRIALANDCOMMERCIALBANKOFCHINA*WUHAN*(HUBEIPROVINCIALBRANCH)信用证实例3/6*43P/PARTIALSHIPMENTS*NOTALLOWED*43T/TRANSSHIPMENT*ALLOWED*44A/ONBOARD/DISP/TAKINGCHARGE*MAINBRITISHAIRPORTS*44B/FORTRANSPORTATIONTO*WUHANAIRPORTCHINA*44C/LATESTDATEOFSHIPMENT*980430*98-04-30*45A/DESCRGOODSAND/ORSERVICES*COMMODITY*989AASPECTROMETERANDACCESSORIESONESETUSD28,000.00*CATALOGNUMBER942339692352*HELOISALPHAPRISMSYSTEMSPECTORMETERONESETUSD8,000.00*ANDACCESSORIES*P/N9423UVA1000E*HELOISGAMMAUV-VISIBLESPECTROMETERONESETUSD5,084.34*P/N9423UVG1000E*TOTAL:USD41084.34*CIFWUHANAIRPORT,PACKINGCHARGESINCLUDED.信用证实例4/6*PACKING:BYSTANDARDEXPORTPACKING*MANUFACTURER:UNICAMLIMITED,U.K.*SHIPPINGMARK:98FGQM49-9001CE(LZH)*WUHANCHINA*71B/CHARGES*ALLBANKINGCHARGESANDINTEREST*IFANYOUTSIDETHEOPENINGBANK*WILLBEBORNEBYTHEBENEFICIARY*48/PERIODFORPRESENTATION*15DAYS*49/CONFIRMATIONINSTRUCTIONS*WITHOUT*78/INSTRUCTIONSTOPAY/ACC/NEGBK*ALLDOCUMENTSMUSTBEFORWARDEDTOINDUSTRIALN*COMMERCIALBANKOFCHINAHUBEIPROVINCIALBRANCHHANKOU*OFFICEADD:1/F.,JINMAOBLDG.4NORTHJIANGHANROADHANKOU,*CHINAINONECOVERUPONRECEIPTOFDOCUMENTSDRAWNIN*COMPLIANCEWITHTERMSANDCONDITIONSOFTHECREDIT,WE*SHALLREIMBURSEYOUBYTTACCORDINGTOYOURINSTRUCTIONS.*72/SENDERTORECEIVERINFORMATION*/TELEBEN/信用证实例5/6*27SEQUENCEOFTOTAL*2/2*20/DOCUMENTARYCREDITNO.*LC42198103A*46B/DOCUMENTSREQUIRED*+SIGEDCOMMERCIALINVOICEIN4COPIESMENTIONINGCONTRACT*NO.98FGQM49-9001CE(LZH)ANDL/CNO.42198103A.*+AIRWAYBILLSSHOWINGFREIGHTPREPAIDINDICATINGFREIGHT*AMOUNTANDCONGINEDTOAPPLICANT.*+INSURANCEPOLICY/CERTIFICATEIN2FOR110PCTOFTHEINVOICE*VALUESHOWINGCLAIMSPAYABLEINCHINAINCURRENCYOFTHE*DRAFT,BLANKENDORSED,COVERINGAIRTRANSPORTATIONALL*RISKS.*+PACKINGLIST/WEIGHTMEMOIN4COPIESINDICATING*QUANTITY/GROSSANDNETWEIGHTSOFEACHPACKAGEAND*PACKINGCONDITIONSASCALLEDFORBYTHEL/C.*+CERTIFICATEOFQUALITYIN2COPIESISSUEDBYMANUFACTURER.*+BENEFICIARY’SCERTIFIEDCOPYOFFAXDISPATCHEDTOTHE*ACCOUNTEESWITHIN24HOURSAFTERSHIPMENTADVISINGB/LNO.*SHIPPINGDATE,CONTRACTNO.信用证实例6/6*47B/ADDITIONALCONDITIONS*+AFEEOFUSD30.00(OREQUIVALENTINOTHERCURRENCY)WILLBE*DEDUCTEDFROMTHEPROCEEDSOFDRAWINGFOREACHSETOF*DOCSPRESENTEDWITHDISCRIPANCY(IES).*+DOCUMENTSISSUEDEARLIERTHANL/CISSUINGDATEARENOT*ACCEPTABLE.四、信用证的基本内容对信用证内容的归纳1.对信用证本身的说明,包括:信用证的种类、信用证号码、信用证的金额、信用证有效期限和地点、交单期限;2.对当事人的规定,明确申请人、受益人、开证行、指定行,说明对议付行有无限制;3.对货物的要求,明确品名、品质、数量、包装、价格;4.对运输的要求,规定装运期限、装运港(地)、目的港(地)、是否允许分批装运、是否允许转运;5.对单据的要求,包括:发票、装箱单、运输单据、保险单(CIF条件下)、品质证、产地证、装运通知副本,等等;五、开证方式开证方式通知行证实方式函开印鉴电开密押+印鉴密押密押SWIFT密押简电:电报/电传通知+函开telegram/cable全电telexSWIFT六、信用证项下的契约安排在信用证业务中,存在着一种三角契约安排TriangularContractualArrangement。买方申请人卖方受益人开证行买卖合同信用证申请书七、信用证的种类1.按信用证所要求的单据区分信用证要求的单据跟单信用证documentarycredit包括货运单据光票信用证cleancredit不包括货运单据2.按开证行能否单方面修改或取消信用证区分开证行能否单方面修改或取消信用证标识可撤销信用证revocableL/C能Revocable,或者Thiscreditissubjecttocancellationatanytimewithoutpriornoticetoyou.不可撤销信用证irrevocableL/C否,除非得到受益人同意Irrevocable,或者既不注明“可撤销”,也不注明“不可撤销”3.按是否另有银行为开证行的付款责任进行担保区分什么情况下使用保兑信用证:受益人对开证行的信用有疑虑开证行有无银行为开证行担保保兑信用证ConfirmedL/C承担第一性的付款责任有,承担第一性的付款责任无保兑信用证UnconfirmedL/C独自承担款责任无4.按向受益人付款的银行(付款行)及受益人出具的汇票区分议付信用证credit(available)bynegotiation付款信用证credit(available)bypayment承兑信用证credit(available)byacceptance付款行议付行开证行/指定行开证行/指定行付款行是否为开证行垫款是否否付款行对受益人有无追索权有无无单据中有无汇票必须有汇票不必含有汇票,即使有,汇票也只是附加单据必须有远期汇票汇票受票人开证行/指定行不限开证行/指定行5.根据付款期限区分假远期L/C:贴现时利息由买方负担,卖方按即期方式获得票面金额假远期L/C与即期L/C的相同点:卖方即期获得票面金额什么情况下使用假远期L/C:开证行不能即期垫付,进口商在货物出手前也没有支付能力开证行/指定银行/议付行在受益人交单后的付款期限包括即期信用证sightcredit即期即期付款信用证、即期议付信用证远期信用证usancecredit远期延期付款信用证、承兑信用证、远期议付信用证承兑信用证、远期议付信用证贴现利息由谁承担买方远期信用证卖方远期信用证假远期信用证假远期L/C与即期L/C的不同点假远期L/C即期L/C汇票期限远期即期票据行为承兑提示、承兑、贴现付款提示、付款追索权贴现人对卖方有追索权受票人对卖方无追索权买方付款赎单期限远期即期6.出现第二受益人的信用证可转让信用证transferableCredit:是指开证行允许被指定的转让行在受益人的要求下,将信用证部分或全部转让给一个或多个第二受益人使用的信用证。背对背信用证Back-to-backCredit:是指出口商将以自己为受益人的信用证作为担保、要求银行开立以供货商为受益人的信用证。什么情况下使用有第二受益人的信用证:中间商需要对进口商和供货商实行信息隔离可转让信用证业务流程图原证申请人(进口商)受益人(出口商)第二受益人(供货商)开证行通知行转让行1、申请开证2、开证3、转递4、转让指示5、转让信用证6、交单议付7、换单、支付两证差额8、索汇、偿付9、付款赎单转让的信用证与原证的关系转让证的条款与原证相同,除下列条款外:1.信用证总金额和货物单价可比原证减少;2.信用证效期、装期、和交单期限可比原证提早和缩短;3.投保的比例可比原