信用证实践操作详解

1、信用证实践操作详解 为规范使用信用证，并为纠纷仲裁提供依据，国际商会制定了跟单信用证统一惯例（1993年修订）即国际商会500号出版物，行业习惯称为ucp500。所以不少信用证上都会附注“本证根据ucp500办理”或类似字句。（ucp500中文版的详细内容可见本书的最后一部分。） 一份信用证可能牵涉到的当事人有： （1）开证申请人（applicant）。向银行申请开立信用证的人。 （2）开证行（opening/issuing bank）。接受开证申请人的委托开立信用证的银行，它承担保证付款的责任。 （3）通知行（advising/notifying bank）。指受开证行的委托，将信用证转交出

2、口人的银行，它只证明信用证的真实性，不承担其他义务。 （4）受益人（beneficiary）。指信用证上所指定的有权使用该证的人，即出口人或实际供货人。 （5）议付银行（negotiating bank）。指愿意卖入受益人交来跟单汇票的银行。 （6）付款银行（paying/drawee bank）。信用证上指定付款的银行，在多数情况下，付款行就是开证行。 理论上信用证的一般程序是： （1）开证申请人根据合同填写申请书并交纳押金或提供其他保证，请开证行开证。 （2）开证行根据申请书内容，向受益人开出信用证并寄交出口人所在地通知行。 （3）通知行核对印鉴无误后，将信用证交受益人。 （4）受益人审核

3、信用证内容与合同规定相符后，按信用证规定装运货物、备妥单据并开出汇票，在信用证有效期内，送议付行议付。 （5）议付行按信用证条款审核单据无误后，把货款垫付给受益人。 （6）议付行将汇票和货运单据寄开证行或其特定的付款行索偿。 （7）开证行核对单据无误后，付款给议付行。 （8）开证行通知开证人付款赎单。 而实际操作中，一般的过程是： 准备操作信用证的时候，把你的开户银行的名称、地址、swift代 码等资料（告知你的开户银行，准备操作信用证，银行就会把这些资料完整提供给你）告诉客户。客户的开证行会按照这个资料把信用证开出到你的银行。你的银行 收到信用证以后会及时通知你，你可以去领回原件，也可以领完

4、整的复印件而将原件放在银行保管。根据信用证准备货物、运输并整理好全套信用证上规定的单证， 在信用证规定的时限内把全套单证交给你的银行，你的银行会事先审核一遍，发现有错误就提醒你修改。修改不了的就征询你的意见，是否“不符点”交单（关于类 似情况的应对处理，我们下面还要详细谈到）。如果审核无误的就转交给国外开证行。通常一周以内开证行就可以收到这套单证，一般在7个工作日会审核单证，认可无误后即通知你的客户付款并取走单证-即术语“赎单”。加上国外付款抵达国内银行帐户的时间，如无意外，从你交单银行到货款，大约3周 时间。因为有银行信用做保障，如果单证没有问题的话，客户是无权拒绝付款赎单的。可如果有不符点

5、就麻烦了，银行多半会征询客户，是否赎单就看客户的意愿 了。虽然理论上，对一些无关紧要的不符点，应该不构成拒付（拒绝付款赎单），但毕竟是客户的银行，愿意维护客户的利益，如客户坚持拒付，银行也会顺水推舟 的。同样地，理论上是可以与银行交涉，讨论不符点是否严重到足以构成拒付，但实际上这是个扯皮的事情，除非下决心打官司，否则难有效果。信用证开出来之 前，作为受益人，一定要与申请人-也 就是客户预先商量好条款，特别是单证要求方面的条款。虽然说信用证开出后，发现不妥还可以提请银行修改，但因为修改也需至少几十美金的手续费，客户一般都 不大乐意，彼此麻烦还可能伤和气。所以，信用证的审核工作应该在申请前就着手。

6、但是，如果发现开出的信用证出现问题条款，就一定要及时修改，哪怕答应客户 修改手续费由我方承担。不要轻易不符点交单，也不要轻易相信客户“接受不符点”的单方承诺。因为信用证是银行开出来的，银行承担责任。即使客户对你承诺 了，银行没有得到客户确认，也没有用。特别是碰到信誉不佳的客户，如果预先知道将产生不符点，在装运出港后，会故意刁难，借机压价，而出口商则处于被动地 位。初次接触信用，往往会被密密码码的条款弄晕了。其实这其中有个决窍。目前信用证的开证和通知方式，都采用swift形式发出。 swift是环球银行财务电讯协会（society for worldwide interbank financia

7、l telecommunication）缩写。该协会为银行提供电讯业务，并为银行编制了惟一的识别代码swift code。通过swift电讯服务，银行间可以安全迅速地进行金融业务。swift开立信用证采用固定格式mt700，该格式按照条款内容的性质分门别类，并且以特定的格式书写：条款属性编号+条款+条款内容。例如： 44c latest date of shipment15sep2005 即：44c最后装船期2005年9月15日 让我们来看一个信用证常见的格式： letter of credit：40a: form of documentary credit irrevocable:20: d

8、ocumentary credit number764351:31c: date of issue12th aug. 2005:31d: date of expiry 30th sep.2005 place of expirychina:51a: applicant bank hongkong and shanghai bankcorp :50: applicant kinghome trade co.,ltd 23567dominggo rd. cowcity causa tel:467 897623 :59: beneficiary shanghai dachanghang co.,ltd

9、 18/f ingmao builing no.88 xujiahu rd shanghai tel86 21 88821903 :32b: currency code, amount usd6200.00:41d: available. with by any bank for negotitaon :42c: draftsat sight :43p: partial shipment allowed 43t: transshipment allowed :44: loading on boardshangh :44b: for transportatior to rotterdam :44

10、c: latest date on shipment 20th.sep.2005 :45a: description of goods and/or sercices glass candlehdlader item no.025 100pcs packed in 8 ctns :46a: documents required in threefold unless otherwse specied: signed comercial invoice 3 fold insurance policy or certificate,endorsed in blank,covering all ri

11、sks and war risks full set clean on board bill(s) of lading made out our order and endorsed in blank, marked freight prepaid and notfying applicant packing list :47a: additional conditions short pormablank back b/l is not acceptable :71b: charges all banking charges outside the ofening bank are for

12、beneficalarys account :48: period for presentation all document must be presebted within 10 days after date of issuance of the b/l, but within the validity of this l/c valipity of this l/c :49: confirmation instruction; without 所以，通过信用证页面左侧的条款编号，就可以迅速识别和查询条款内容。比如看到编号为71b的条款，就知道是说明银行手续费划分承担的；而如果要查看信用

13、证的最后交货装船期，只需直接查找44c即可。通过条款编号来识别，是初学者审核信用证的好办法。 下列是与受益人相关的条款列表。这些条款会根据需要选用在信用证中。此外还有些条款，是银行间内部联系所用，与受益人无直接关系，初学者不必深究。条款编号 条款属性 20 documentary credit humber（信用证号码） 23 reference to pre-advice（预先通知号码） 27 sequence of total（电文页次） 31c date of issue（开证日期）如果这项没有填表，则开证日期为电文的发送日期。 31d date and place of expiry（

14、信用证有效期和有效地点）该日期为最后交单的日期 32b currency code， amount（信用证结算的货币和金额）精英外贸论坛 39a percentage credit amount tolerance（信用证金额上下浮动允许的最大范围）该项目的表达方法较为特殊，数值表示百分比的数值，如：5/5，表示上下浮动最大为5%。 39b maximun credit amount（信用证最大限制金额） 39c additional amounts covered（额外金额）表示信用证所涉及的保险费、利息、运费等金额。 40a form of docum

15、entary credit（跟单信用证形式）跟单信用证有六种形式； （1）irrevocable（不可撤销跟单信用证） （2）revocable（可撤销信用证） （3）irrevocable transferable（不可撤销可转让跟单信用证） （4）revocable transferable（可撤销可转让跟单信用证） （5）irrevocable standby（可撤销备用信用证） （6）revocable standby（可撤销备用信用证）. 信用证证申请书样本 to：bank of china beneficiary (full name and address) sangyong c

16、orporation cpo. box 405 seoul koreal/c no. ex-card no. contract no. 97040date and place of expiry of the credit sept. 28, 1997 koreapartial shipments o allowed o not allowed transshipment o allowed o not allowed o issue by airmail o with brief advice by teletransmission o issue by express delivery o

17、 issue by teletransmission (which shall be the operative instrument)loading on board / dispatch / taking in charge at / from russian sea not later than sept. 13, 1999 for transportation to dalian port, chinaamount (both in figures and words) usd1,146,725.04(say u.s. dollars one million one hundred a

18、nd forth six thousand seven hundred and twenty five cents four only)description of goods:frozen yellowfin sole whole round (with white belly) usd770/mt cfr dalian total quantity: 500mt specifications and packing conditions are as per attachment to this application credit available with o by sight pa

19、yment o by acceptance o by negotiation o by deferred payment at against the documents detailed herein o and beneficiarys draft for 100 % of the invoice value at 45 days after sight on bank of china liaoning brancho fob o or other terms o cfr o cif documents required: (marked with x)(x) signed commer

20、cial invoice in 5 copies indicating invoice no., contract no. (x) full set of clean on board ocean bills of lading made out to order and blank endorsed, marked freight ( ) to collect / (x) prepaid ( ) showing freight amount notifying liao ning ocean fishing co., ltd. tel: (86)411-3680000 ( ) air way

21、bills showing freight ( ) to collect / ( ) prepaid ( ) indicating freight amount and consigned to _. ( ) memorandum issued by _ consigned to _ (x) insurance policy / certificate in 3 copies for 110 % of the invoice value showing claims payable in china in currency of the draft, bank endorsed, coveri

22、ng ( ) ocean marine transportation / ( ) air transportation / ( ) over land transportation) all risks, war risks. (x) packing list / weight memo in 4 copies indicating quantity / gross and net weights of each package and packing conditions as called for by the l/c. (x) certificate of quantity / weig

23、ht in 2 copies issued an independent surveyor at the loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition. (x) certificate of quality in 3 copies issued by ( ) manufacturer / (x) public recognized surveyor / ( ) (x) beneficiarys certified c

24、opy of fax dispatched to the accountees with 3 days after shipment advising (x) name of vessel / (x) date, quantity, weight and value of shipment. ( ) beneficiarys certificate certifying that extra copies of the documents have been dispatched according to the contract terms. ( ) shipping cos certifi

25、cate attesting that the carrying vessel is chartered or booked by accountee or their shipping agents: (x) other documents, if any: a) certificate of origin in 3 copies issued by authorized institution. b) certificate of health in 3 copies issued by authorized institution. additional instructions:(x)

26、 all banking charges outside the opening bank are for beneficiarys account. (x) documents must be presented with 15 days after the date of issuance of the transport documents but within the validity of this credit. ( ) third party as shipper is not acceptable. short form / blank back b/l is not acce

27、ptable. (x) both quantity and amount 10 % more or less are allowed. ( ) prepaid freight drawn in excess of l/c amount is acceptable against presentation of original charges voucher issued by shipping co. / air line / or its agent. ( ) all documents to be forwarded in one cover, unless otherwise stat

28、ed above. (x) other terms, if any: advising bank: korea exchange bank, seoul, korea. account no.: transacted by:(applicant: name, signature of authorized person) 信用证样本 (一次支付100%的情况)日期： 致： (卖方) 本信用证通过 (银行名称) 转递。我方应（买方名称) 要求为贵方开具（信用证号码） 号不可撤销的信用证，限于（币种、金额）。贵方可凭100%的发票金额开具以（买方名称）为付款人的即期汇票，并附以下单据：1. 签字的

29、商业发票4份(应注明有关的合同编号)。2. 标有“运费已付”的全套已装船清洁海运提单，按顺序理好，空白背书，并通知目的港。3. 装箱单和/或重量单4份，说明每一包装箱的数量、毛重和净重。4. 制造商出具的质量证书4份。5. 你方出具的一封信函证实额外的单据已按照合同条件发送。6. 你方在启运后四十八 (48) 小时发送的通知船名、数量、重量、金额和启运日期的电报复印件一份。7. 你方证实承运船只的国籍已经买方批准的信函。8. 按发票金额百分之一百一十(110%)投保的运输一切险和战争险保险单或保险证明。9. 来源国证书一式5份。10. 以买方为抬头的致(银行名称)的即期汇票。证实合同号(合同号

30、)的货物已启运。价格条件（cif/fob）。 要求你方自己出具额外的证明，确认本信用证下提交的全部单据的内容符合上述合同条件。从 （启运港） 启运至（目的港）。不迟于（交货的最后期限）。部分装运（是否)允许，转运（是否）允许。本证书直至（年、月、日、时、分)在（地点）有效，和全部汇票必须标注是在本信用证下出具的。我方在此承诺：根据下述特别说明的第1和第2条，按照本信用证下出具的符合本信用证条件的汇票和装运单据予以议付。特别说明：1. 本信用证下的汇票议付只限于上述通知行（银行名称)。在议付时，议付行须以电报向（银行名称) 要求报帐，但前提条件是在此规定的条件和条款要得到满足，同时，议付行还应将

31、一套完整的单据按一类邮件航空邮寄我方。2. 中华人民共和国境外发生的全部银行手续费和利息均由受益人承担。信用证实操样本中英文对照 以下信用证内容源自华利陶瓷厂与一塞浦路斯客户所开立并顺利支付的信用证to:bank of cyprus ltdletters of credit departmentntcosia commercial operations centerinternational division*tel:*fax:*telex:2451 & 4933 kypria cyswift:bcypcy2ndate:23 march 2005application for the issu

32、ance of a letter of creditswift mt700 sent to:mt700转送至standard charterd bankunit 1-8 52/f shun nind squareo1 wang commercial centre,shen nanroad east,shenzhen 518008 - china渣打银行深圳分行深南东路5002号信兴广场地王商业大厦52楼1-8单元电话： 82461688 27: sequence of total序列号 1/1 指只有一张电文:40a: form of documentary credit跟单信用证形式 irr

33、evocable 不可撤消的信用证 :20:documentary credit number信用证号码00143-01-0053557:31c: date of issue开证日如果这项没有填，则开证日期为电文的发送日期。:31d:date and place of expiry信用证有效期050622 in china 050622在中国到期:50: applicant 信用证开证审请人* nicosia 较对应同发票上是一致的:59: beneficiary 受益人chaozhou huali ceramics factoryfengyi industrial district, gux

34、iang town, chaozhou city,guangdong province,china.潮州华利陶瓷洁具厂:32b: currency code,amount 信用证项下的金额usd*7841,89:41d:available with.by. 议付适用银行standard chartered bankchina and/or as below 渣打银行或以下的by negotiation 任何议付行42c:drafts at 开汇票sight 即期:42a:drawee 付款人bcypcy2no10bank of cyprus ltd 塞浦路斯的银行名:43p:partial s

35、hipments 是否允许分批装运not allowed 不可以:43t:transhipment转运allowed允许:44a:loading on board/dispatch/taking in charge at/from.装船港口shenzhen port深圳:44b:for transportation to 目的港limassol port发票中无提及44c: latest date of shipment最后装船期050601:045a:description of goods and/or services 货物/服务描述sanitary ware 陶瓷洁具f o b she

36、nzhen port,incoterms 2000 fob深圳港，incomterms 2000:046a:documents required 须提供的单据文件*full set (at least three) original clean shipped on board billsof lading issued to the order of bank of cyprus public companyltd,cyprus,notify parties applicant and ourselves,showing全套清洁已装船提单原件(至少三份)，作成以“塞浦路斯股份有限公司”为抬头

37、，通知开证人和我们自己，注明*freight payable at destination and bearing the number of thiscredit.运费在目的港付注明该信用证号码*packing list in 3 copies.装箱单一式三份*certificate issued by the shipping company/carrier or theiragent stating the b/l no(s) and the vessel(s) name certifying that the carrying vessel(s) is/are: a) holding

38、a valid safetymanagement system certificate as per terms of internationalsafety management code andb) classified as per institute classification clause 01/01/2001by an appropriate classification society由船公司或代理出有注明b/l号和船名的证明书证明他们的船是: a)持有根据国际安全管理条款编码的有效安全管理系统证书; 和b)由相关分级协会根据2001年1月1日颁布的icc条款分类的.*comm

39、ercial invoice for usd11,202,70 in 4 copies duly signed bythe beneficiary/ies, stating that the goods shipped:a)are of chinese origin.b)are in accordance with beneficiaries proforma invoice no.hl050307 dated 07/03/05.由受益人签署的商业发票总额usd11,202,70一式四份，声明货物运输：a)原产地为中国b)同号码为hl050307 开立日为 07/03/05的商业发票内容一致:

40、047a: additional conditions附加条件* the number and date of the credit and the name of our bank mustbe quoted on all drafts (if required).信用证号码及日期和我们的银行名必须体现在所有单据上(如果有要求)*transport documents to be claused: vessel is not scheduled tocall on its curpent voyage at famagusta,kyrenta or karavostassi,cyprus.+

41、运输单据注明 船在其航行途中不得到塞*的famagusta, kyrenta or karavostassi这些地方*insurance will be covered by the applicants.保险由申请人支付*all documents to be issued in english language.所有单据由英文缮制*negotiation/payment:under reserve/guarantee strictly 保结押汇或是银行保函prohibited. 禁止*discrepancy fees usd80, for each set of discrepant do

42、cumentspresented under this credit,whether accepted or not,plus our charges for each message concerning rejection and/or acceptancemust be borne by beneficiaries themselves and deducted from the amount payable to them.修改每个单据不符点费用将扣除80美元(最多40)*in the event of discrepant documents are presented to us

43、andrejected,we may release the documents and effect settlement uponapplicants waiver of such discrepancies,notwithstanding anycommunication with the presenter that we are holding documents atits disposal,unless any prior instructions to the contrary arereceived.如果不符点是由我方提出并被拒绝，我们将视为受益人放弃修改这个不符点的权利。是

44、说你如果提交了有不符点的单据并且被银行拒付的话，如果客人接受这些不符点，银行在没有收到你们的指示之前有权把单据给客人*transport documents bearing a date prior to the l/c date are notacceptable.早于开证前的运输文件不接受*difference of usd3363.81(t.e.30 percent of invoice value)between l/c amount and invoices amount represents amount paid byapplicants direct to beneficiar

45、ies outside the l/c terms withoutany responsibility on ourselves and to be shown on invoices assuch. l/c跟发票上usd3363.81的差额(30%发票额)由申请人直接用l/c以外的方式直接给予受益人:71b: chargesbank charges outside cyprusincluding those of the reimbursingbank are for ben. a/c. 在塞浦路斯以外银行产生的费用包括支付行的费用由信用证收益人负担，:48: period for pres

46、entation 单据提交期限documents must be presented within21 days after b/lading date,butwithin the validity of the credit.在信用证有效期内，最迟装运期后21天内，向银行提交单据49:confirmation instructions保兑指示without 不保兑53a: reimbursing bank偿付行bcypgb2lbank of cyprus ukinternational department,87/93 chase side,southgate n14 5bulondon -

47、 united kingdom.:78: instructions to the pay/accep/neg bank 议付行nego of docs thru bank of china limited china is allowed.please可通过中国银行议付，请deduct rrom your payment to beneficiaries the amount of usd15,00 (是15还是1500，请指明)于受益人的帐户中扣去usd15,00representing recording fees. negotiation bank to obtain作为记录费。reim

48、bursement from our account with reimbursing bank 3 businessdays following their authenticated telex/swift advice to us,stating a) our credit number, b)amount claimed, c) value ofdocuments d)shipment/dispatch date and e)that docs are in strictcompliance with credit terms. on execution forward to us,b

49、ank ofcyprus public comapny ltd,nicosia commercial oper. centerintern. div., 10 kyriacos matsi av. 1082 ay. omoloyites,nigosia,cyprus,all docs in one lot by courier service at beneficiariesexpense.所有单据应由偿付行于三个工作日内通过快件形式发给我们，费用由受益人承担。72: sender to receiver information 附言credit is subject to u.c.p. 19

50、93 本信用证根据跟单信用证统一惯例ucp500（1993 年版）开出i.c.c publ. no.500. subject to urricc 525.collect your charges frombene.please ackn.receipt.cumstomers approval. 信用证样本合同范本 name of issuing bank place and date of issuethe mitsui bank ltd., tokyo, 3 march, 1999. 15 marunouche 3-chome, tokyo japanto: china national a

51、nimal byproducts this credit is advised throughimp. and exp. corp. tianjin branchbank of china, tianjin66 yentai street, tianjin, china. dear sirs, by order and for account of tokyo keyboard distributers, 12-14 monmachi 3-chome, tokyo, japan. we hereby issue an irrevocable documentary credit no. 901026 for usd5600.00 (say us dollars five thousand six hundred only ) to expire on 30 june, 1999 i