国际结算chapter 3-remittance

1、1Chapter three International bank remittance2思考浙江A出口公司与俄罗斯B进口公司签订了一份五金产品的CIF合同，货装2个40英尺集装箱。合同约定分两次等量装运，两次交货的间隔时间为30天，约定付款方式为在装运后30天内T/T付款。出口商收齐货款后将单据用快递邮寄给进口商供其提货。A公司将第一个集装箱的货物按时装运出口。30天后，A公司催B公司支付货款，B公司先是推脱过几天付款，后又称其为代理商，正催促其委托人付款。A公司继续催B公司付款，但B公司开始回避，并最后索性不再接听A公司的去电或回复任何邮件。3货到目的港2个月后，A公司见催收未果，只得联系

2、船运公司将货物运回。由于货物在目的港滞港太久，造成大量的滞港费用，加上来回的运费和进出口国家的清关费用，使A公司遭受巨大的损失。而前一个集装箱的拒收导致后一集装箱的货只得转为库存。 汇款结算方式对进出口商有何风险?应该如何正确选择汇款方式？4Remittance1 1.Remittance The remittance means that the importer authorizes a bank to pay the payments of goods to the exporter. 5Remittance2. Procedures汇款流程汇款流程Remitting bankpayee

3、RemitterPaying bank signed contract applicationpayment instrument payment6Remittance3.parties to the remittance 汇款方式的当汇款方式的当事人事人(1)Remitter汇款人汇款人： the person who requests his bank to remit funds to a beneficiary in a foreign country. The remitter often is the importer. (2)Remitting bank汇出行汇出行：the ba

4、nk transferring funds at the request of a remitter to its correspondent or its branch in another country and instructing the latter to pay a certain amount of money to a beneficiary7Remittance(3) Paying bank汇入行汇入行：the bank entrusted by the remitting bank to pay a certain amount of money to a benefic

5、iary named in the remittance advice(4) Payee or beneficiary收款人收款人：the person who is addressed to receive the remittance8Remittance4.Forms(1) Mail Transfer or Airmail Transfer (M/T)信汇信汇 At the request of a remitter,the remitting bank transfer the funds by airmail a payment order or an advice to its b

6、ranch or correspondent abroad instructing the latter to pay a definite sum of money to a specified person or a beneficiary named thereon.9Remittance（2）Telegraphic Transfer(T/T)：电汇电汇 Remitting bank transfers funds by means of a tested cable,telex,SWIFT or other telecommunication to the paying bank in

7、structing it to pay a definite sum of money. Notes: SWIFT, abbreviation for Society for Worldwide Interbank Financial Telecommunication环球银行间金融电讯协会10DATE:061206SENT TO:BKCHCNBJ200 BANK OF CHINA, TIANJIN:FM:04HSBCHK25264 HONGKONG AND SHANGHAI BANKING CORPORATION, HONGKONG:20:TRN:TT-HKH315064BACP:32A:V

8、ALUE DATE/CUR CODE/AMT DATE:061206 CURRENCY CODE:CNY AMOUNT:6,859.58:50:ORDERING CUSTOMER:ARTHUR ANDERSEN AND CO.:57s: ACCOUNT WITH BANK: BANK OF CHINA, TIANJIN BR., TIANJIN, CHINA:59:BENEFECIARY CUSTOMER:TIANJIN INTERNATIONAL TAXATION CONSULTING BUREAU :71A:DETAILS OF CHARGES: BENEFICIARY:72:BANK T

9、O BANK INFORMATION:IN COVER SETTLE THRU OUR A/C 111-01081 WITH YOUR BEIJING HEAD OFFICE11Remittance(3)Remittance by Bankers Demand Draft (D/D):票汇票汇 At the request of a remitter,the remitting bank draws a draft on its foreign branch or correspondent where the payee or beneficiary is domiciled, orderi

10、ng the latter to pay on demand a certain sum of money to the holder of the draft. The draft is handed to the remitter ,who may send or carry it abroad to the person in whose favor it is drawn.12RemittanceProcedures for D/DRemitter Payee Remitting bankPaying ban 1、D/D application2、bank sight draft4、b

11、ank sight draft3、D/D advice5、bank sight draft6、payment7、debit advice13Case study 汇票使用第三国货币第三国货币案 中国K K公司（出口商）向香港R R公司( (进口商，中间商) )出口一批货物转运瑞士。香港R R公司向香港某银行购买了一张银行即期汇票寄给出口商作为货款，但该汇票的付款货币为瑞士法郎。出口商向中国银行提示，因不代垫头寸，收妥结汇及汇票的货币为瑞士法郎，还需等待中国银行将汇票背书转让给瑞士苏黎世某银行，除正常的邮程，加上各银行的合理工作时间，出口商在3 3个多月后才收到该笔货款。 试分析，这种结汇方式和

12、货币对出口商有何不妥。14提示：提示： 票汇业务中，若使用的汇票其货币不是汇款人和收款人所在国或地区的货币而是第三国货币，收汇的速度最慢。 由于汇票需多次背书转让，与汇票使用的结算货币有关，索偿路线复杂，汇款银行为了长时间占用汇款头寸，有时故意在账户银行中选择使用收款方式最慢的银行作为付款银行，因此，票汇收款的速度有时最慢。 出口商应提出使用电汇付款（T/TT/T）方式。15Remittance5.reimbursement of remittance cover头寸调拨头寸调拨(1)crediting vostro account of the paying bank贷记汇入行的来帐 rei

13、mbursement instructions: “ In cover, we have credited the sum to your account with us.”(2)debiting remitting banks nostro account借记汇出行的往帐 “Please debit the sum to our account with you.” “you are authorized to debit the sum to our account with you.”16Remittance(3)Instructing a reimbursing bank to eff

14、ect payment by debiting the remitting banks nostro “In cover, we have authorized The Bank of Tokyo, New York to debit our account and credit your account with the above sum.” (4)Effecting reimbursement through a intermediary bank with which both remitting banks account bank and paying banks account

15、bank open accounts通过汇出行和汇入行各自帐户行的共同帐户行转帐拨付17Remittance6.Comparison among three kinds of remittancesT/TM/TD/DIt is a form of dispatching cable or telex or SWIFT.It is a safe method of remittance.The cost of remittance is higher.It is the fastest and most prevalent method of remittance.18Remittance7.C

16、ancellation of the remittance退汇退汇 Both the remitter and the payee can require the cancellation of the remittance. M/T or T/T can be cancelled before its payment is made.19Remittance8.Application(1)Payment in advance预付货款 Full payment in advance Part payment in advance(2)Payment after arrival of the g

17、oods：open account赊销(3) Remittance against Document (RAD):凭单汇款（CAD:Cash against Document）20RemittanceExercises 1.Please write cover instruction for each remittance in the following banks.(1)The paying bank has maintained an USD account with the remitting bank. Suppose an outward remittance in USD is

18、made, how do you write cover instruction for this remittance?21Remittance(2)The remitting bank has maintained a GBP account with the paying bank. Suppose an outward remittance in GBP is made, how do you write cover instruction for this remittance?(3)Both remitting bank and paying bank have maintaine

19、d USD accounts with XYZ Bank,New York. Suppose an outward remittance in USD is made, how do you write cover instruction for this remittance?22Remittance2.Please point out the risk that exporter (importer) faces (1) FOB Hamburg Payment: 30% adv. and after receiving fax of B/L we will send the bal. by

20、 T/T.(2) PAYMENT ： TT WITHIN 7 DAYS AFTER ARRIVAL/QUALITY APPROVAL(3) 100% upfront payment in advance through T/T23Remittance(4) Payment: OA30(5) 30% deposit: should pay before production after signing Sales Agreement. 70% balance payment by wire transfer within 3 business days against Forwarder Rec

21、eipt of the Goods, signed and sealed by Buyers forwarder confirming receipt of goods24Remittance3.Case study11 Company A signed a sales contract with IDEL LUX Corp. Czechoslovakia in June 2005. Contract amount:US$155,496.66 Payments term: T/T 15% in advance, T/T 85% after received the copy of the B/

22、L.On 27th Sep. 2005,the importer faxed the bank slip. Company A released the documents on the same day.252Dear Sir,Compliment of the day,how are you and your family hoping that all is well with you all.Thanks for your kind offer.I will want to creat with you a kind of long lasting and beneficial bus

23、iness relationship with you and your reputable firm in the nearest future.Presently I am not in possition to import direct from you but I have a good friend of mine who is ready to help your firm to secure a contract supply of school bags to the Federal ministry of Education Nigeria. 26He is a top official in the ministry office. He informe me that the ministry want to award a contract supply of 1 million pcs of backpack school bags and my friend has assure me of his assistance to any firm I intorduce to him as a