背对背信用证详解

背对背信用证详解天津分行单证中心2011.6背对背信用证背对背信用证是指境内公司向境内分行申请开出以境外公司为受益人的信用证（下称“母证”），境外分行以母证作为保证，为境外公司开出背对背信用证（下称“子证”）并提供其所需进出口押汇的业务。背对背信用证的优势1.境外公司可借助境内公司的授信支持其进口业务。2.通过境内外付款期限的调整，拉长实际付款期限3.通过转移定价的方式，将更多利润留存境外4.由境内融资转变为境外融资。我行受理背对背信用证的原则1.母子证的申请人原则上应为关联公司.2.境内公司的对外采购可通过其境外公司进行，贸易背景真实，境内公司和境外公司之间、以及境外公司与国外供应商之间的贸易存在一一对应关系。3.境内公司实力较强,在我行有授信额度或存入全额保证金质押。4.子证申请人应为母证的受益人,应在离岸部有授信额度.背对背信用证的分类1.行内背对背：母证开证行为天津分行通知行为总行离岸部，由离岸部开立子证2.行外背对背：母证开证行为其他银行.母证的开证行应首选中农工建等国有银行，如开证行是全国性股份制银行或上市银行，融资报价会有区别。原则上不接受商业银行作为母证开证行。背对背信用证与普通信用证的区别1.一个证变为了两个证。同一批货物同一套提单。2.母子证条款需衔接3.增加了母子证间的换单环节4.子证到单后处理的时效性要比普通信用证更强。注：1.中行舟山分行和中行澳门为代理关系，即4、6、9步骤直接和中行舟山分行对接2.母证的承兑完成时间早于子证的押汇日期3.承兑到期日，扬帆付人民币给成扬4.押汇到期日，成扬押汇还款及利息（美金）给银行，押汇汇率为到期日当天汇率。5.789步骤：成扬做换单发票给银行，到这一步是完成母证的到单，到时会收到（暂时银行无法提供）母证的到单通知书。银行换单后出具汇票给成扬，收到的汇票需要成扬的签字和盖章加背书，到这一步是完成母证的承兑。完成子证的押汇是银行的押汇协议，需要成扬签字盖章。扬帆集团中行舟山分行成扬公司境外供货商1.申请开证（人民币）2.开立母证（人民币）3.申请开证（美金）6.提交单据9.完成子证的押汇,押汇期限一年7.换单8.母证承兑，一年后付款国外银行4.开立子证（美金）5.信用证通知出口出口6.提交单据中行澳门分行背对背信用证图解背对背信用证的操作流程一.签订合同:境外公司与国外供应商之间,境内公司与境外公司之间分别签定合同,合同条款应衔接.背对背信用证的操作流程二：制作开证申请书母证申请书的制作原则:1)母证条款尽量简化2)除发票外母证应尽量避免要求母证受益人直接出具单据3)母子证的运输单据原则上应一致.4)母证的指定行应为离岸部,失效地为受益人银行柜台.背对背信用证的操作流程子证申请书的制作原则:1)子证可对母证的下列项目做出改动:减少单价及总金额;缩短效期,装船期,交单期;更改付款期限;提高保险比例.2)除发票,汇票外母子证规定的单据的种类份数一致,不能减少母证要求的单据3)原则上应为指定开证行付款承兑在开证行柜台失效.背对背信用证的操作流程三:开证条款预审:我行离岸部将对客户的首笔开证业务进行预审,母子证条款一经确定后原则上后续的开证业务都应按该条款办理.母子证条款比较31D:DateandPlaceofExpiry110620INNEGOTIATINGBANKCOUNTER50:ApplicantTIANJINABCCO.,LTD59:Beneficiary-Name&AddressHONGKONGDETRADINGCO.LIMITED32B:CurrencyCode,AmountUSD9065000,0041D:AvailableWith...By...-Name&AddrCHINAMERCHANTSBANK(OFF-SHOREBANKINGDEPARTMENT)BYNEGOTIATION42C:Draftsat...90DAYSFROMB/LDATE42A:Drawee-FIBICBKSHCNBJ022BANKOFHEBEI(TIANJINBRANCH)31D/DateandPlaceofExpiry110531SINGAPORE50/ApplicantHONGKONGDETRADINGCO.LIMITED59/BeneficiaryWILMARTRADINGPTELTD32B/CurrencyCode,AmountUSD8946000,41D/AvailableWith...By...ANYBANKBYNEGOTIATION42C/Draftsat...SIGHTFOR100PCTOFINVOICEVALUEQUOTINGDATEANDNO.OFTHISCREDIT42A/DraweeCMBCCNBS008CHINAMERCHANTSBANKSHENZHEN(OFF-SHOREBANKINGDEPARTMENT)母子证条款比较43P:PartialShipmentsALLOWED43T:TranshipmentNOTALLOWED44E:PortofLoading/AirportofDep.ANYMALAYSIAN/INDONESIANPORT44F:PortofDischrge/AirportofDestRIZHAOCHINA44C:LatestDateofShipment11043045A:DescriptnofGoods&/orServicesCOMM:RBDPALMOLEIN,INBULKQUANTITY:7000METRICTONSPRICE:USD1295PERMTPRICETERM:CFRRIZHAO,CHINATOTALAMOUNT:USD9,065,000.0043P/PartialShipmentsALLOWED43T/TransshipmentNOTALLOWED44E/PortofLoading/AirportofDepartureANYMALAYSIAN/INDONESIANPORT44F/PortofDischarge/AirportofDestinationRIZHAO,CHINA44C/LatestDateofShipment11043045A/DescriptionofGoodsand/orServicesCOMM:RBDPALMOLEIN,INBULKQUANTITY:7000METRICTONSPRICE:USD1278.00PERMTCFRRIZHAO,CHINA母子证条款比较46A:DocumentsRequired+SIGNEDCOMMERCIALINVOICEIN3ORIGINALSAND3COPIESINDICATINGTHISL/CNO.ANDCONTRACTNO.201111.+FULLSETOFCLEANONBOARDOCEANBILLSOFLADINGMADEOUTTOORDERANDBLANKENDORSED,MARKED'FREIGHTPREPAID'NOTIFYINGTHEAPPLICANT.+SIGNEDCOMMERCIALINVOICEIN3ORIGINAL(S)AND3COPY(IES)INDICATINGTHISCREDITNO.ANDCONTRACTNO.+FULLSET(3/3)OFORIGINALCLEANONBOARDMARINEBILLSOFLADINGAND3COPIESMARKED''FREIGHTPREPAID''MADEOUTTOORDERANDBLANKENDORSED,NOTIFYINGTIANJINJULONGTRADECO.,LTD+CERTIFICATEOFQUANTITYIN3ORIGINAL(S)AND3COPY(IES)ISSUEDBYINDEPENDENTSURVEYORORSUPERINTENDENTCOMPANY+CERTIFICATEOFQUALITYIN3ORIGINAL(S)AND3COPY(IES)ISSUEDBYINDEPENDENTSURVEYORORSUPERINTENDENTCOMPANY母子证条款比较+BOTHQUANTITYANDAMOUNT2PCTMOREORLESSAREALLOWED.+CHARTERPARTY/TANKERB/LTOBEACCEPTABLE.+THIRDPARTYDOCUMENTSEXCEPTINVOICEANDDRAFTTOBEACCEPTABLE.+ONBOTHQUANTITYANDCREDITAMOUNT,2PCTMOREORLESSAREALLOWED.+TANKER/CHARTERPARTYB/LISACCEPTABLE.+THIRDPARTYDOCUMENTSEXCEPTINVOICEANDDRAFTAREACCEPTABLE.+T/TREIMBURSEMENTISNOTALLOWED.+ALLDOCUMENTSEXCEPTINVOICEANDDRAFT,MUSTNOTSHOWANYL/CNO.,CONTRACTNO.,BANK'SCHOP,L/CISSUINGBANK'SINFORMATION,UNITPRICE,PRICETERMS,VALUEOFGOODS,TOTALAMOUNT,INVOICEVALUE,INVOICENO.,NAMEOFAPPLICANTANDANYREFERENCETOTHECREDIT,UNLESSOTHERWISESTIPULATEDINTHEL/C.母子证条款比较+COPYOFALLDOCUMENTSACCEPTABLE.48:PeriodforPresentationDOCUMENTSMUSTBEPRESENTEDWITHIN41DAYSAFTERTHEDATEOFSHIPMENTBUTWITHINTHEVALIDITYOFTHISCREDIT+THEISSUINGBANKSHALLBEENTITLEDTOREQUIRETHENOMINATEDBANKTOSENDCOPIESOFALLTHEDOCUMENTSPRESENTEDUNDERTHECREDITANDWHICHTHENOMINATEDBANKHASDETERMINEDTOBEACOMPLYINGPRESENTATION.WERETHEDOCUMENTSTHUSDETERMINEDTOBECOMPLYINGLOSTINTRANSITAFTERBEINGSENTBYTHENOMINATEDBANK,THEISSUINGBANKSHOULDBEENTITLEDTOEXAMINETHECOPIESOFTHEDOCUMENTSTODETERMINEIFTHEYCOMPLYWITHTHETERMSOFTHECREDITANDTOREFUSEREIMBURSEMENTTOTHENOMINATEDBANKSHOULDTHEISSUINGBANKDETERMINETHATTHEDOCUMENTSDONOTCOMPLYWITHTHETERMSOFTHECREDIT48/PeriodforPresentationWITHIN21DAYSAFTERSHIPMENTDATEBUTANYWAYWITHINTHEVALIDITYOFTHECREDIT背对背信用证的操作流程四.开证：1.行内背对背:A母证申请人需准备:母证申请书正本及合同及申请书电子版额度使用申请书或交足保证金开立信用证承诺书（首次开证提交）备齐开证手续费母证申请人须签署授信补充协议母证申请人提交境内公司承诺函B.子证申请人需准备:子证开证申请书及合同(加押传真至离岸部)子证申请人承诺函(首次开证提交)子证开证手续费手续齐备后同时开立母子证背对背信用证的操作流程2.行外背对背A先由母证申请人向所在银行申请开立母证.B.收到母证后,子证申请人递交开立子证资料.子证开证申请书及合同(加押传真至离岸部)子证申请人承诺函(首次开证提交)背对背信用证的操作流程五.到单:子证的开证行为总行离岸部,但单据将寄到天津分行,天津分行收单审核后出具承兑付款通知书交子证申请