第六章-通常的跟单信用证

1、第六章第六章通常的跟单信用证通常的跟单信用证n第一节第一节 不可撤销信用证与可撤销信用证不可撤销信用证与可撤销信用证n第二节第二节保兑信用证与不保兑信用证保兑信用证与不保兑信用证n第三节第三节 付款、承兑、议付信用证付款、承兑、议付信用证 n第四节第四节 即期与远期信用证即期与远期信用证 第六章第六章通常的跟单信用证通常的跟单信用证第一节第一节不可撤销信用证与可撤销信用证不可撤销信用证与可撤销信用证 按开证行对信用证所负的责任，可将信用证分为可撤销和不可撤销信用证。 Article 6 Revocable Credits v. Irrevocable Creditsn a) A Credit

2、may be either n i. revocable orn ii. irrevocable.n b) The Credit, therefore, should clearly indicate whether it is revocable or irrevocable.n c) In the absence of such indication the Credit shall be deemed to be irrevocable.第六章第六章通常的跟单信用证通常的跟单信用证 一、不可撤销的信用证一、不可撤销的信用证 （一）定义和确定承诺 不可撤销信用证（Irrevocable C

3、redits）：未经开证行、保兑行（如有）和受益人的明确同意，不可撤销或修改的信用证。Article9LiabilityofIssuingandConfirmingBanksn a. An irrevocable Credit constitutes a definite undertaking of the Issuing Bank, provided that the stipulated documents are presented to the Nominated Bank or to the Issuing Bank and that the terms and condition

4、s of the Credit are complied with: n i. if the Credit provides for sight paymentto pay at sight; n ii.if the Credit provides for deferred paymentto pay on the maturity date(s) determinable in accordance with the stipulations of the Credit; 第六章第六章通常的跟单信用证通常的跟单信用证一、不可撤销的信用证一、不可撤销的信用证n iii. if the Cred

5、it provides for acceptance; n (a) by the Issuing Bankto accept Draft(s) drawn by the Beneficiary on the Issuing Bank and pay them at maturity, or n (b) by another drawee bankto accept and pay at maturity Draft(s) drawn by the Beneficiary on the Issuing Bank in the event the drawee bank stipulated in

6、 the Credit does not accept Draft(s) drawn on it, or to pay Draft(s) accepted but not paid by such drawee bank at maturity; n iv.if the Credit provides for negotiationto pay without recourse to drawers and/or bona fide holders, Draft(s) drawn by the Beneficiary and/or document(s) presented under the

7、 Credit. A Credit should not be issued available by Draft(s) on the Applicant. If the Credit nevertheless calls for Draft(s) on the Applicant, banks will consider such Draft(s) as an additional document(s). 第六章第六章通常的跟单信用证通常的跟单信用证 （二）信用证的不可撤销性 信用证的不可撤销性是指信用证如需修改或撤销，须经开证行、保兑行（如有）和受益人三方明确同意，否则既不可修改也不可撤

8、销。Article9LiabilityofIssuingandConfirmingBanksn d. i. An irrevocable Credit can neither be amended nor cancelled without the agreement(s) of the Issuing Bank, the Confirming Bank, if any, and the Beneficiary.第六章第六章通常的跟单信用证通常的跟单信用证Article9LiabilityofIssuingandConfirmingBanksn ii. The Issuing Bank sha

9、ll be irrevocably bound by an amendment(s) issued by it from t h e t i m e o f t h e i s s u a n c e o f s u c h amendment(s). A Confirming Bank may extend its confirmation to an amendment and shall be irrevocably bound as of the time of its advise of the amendment. A Confirming Bank may, however, c

10、hoose to advise an amendment to the Beneficiary without extending its confirmation and if so, must inform the Issuing Bank and the Beneficiary without delay.第六章第六章通常的跟单信用证通常的跟单信用证Article9LiabilityofIssuingandConfirmingBanks iii. The terms of the original Credit will remain in force for the Beneficia

11、ry until the Beneficiary communicates his acceptance of the amendment to the bank that advises such amendment. The Beneficiary should give notification of acceptance or rejection of amendment(s). If the Beneficiary fails to give such notification, the tender of documents to the Nominated Bank or Iss

12、uing Bank, that conform to the Credit and to not yet accepted amendment(s), will be deemed to be notification of acceptance by the Beneficiary of such amendment(s) and as of that moment the Credit will be amended. iv. Partial acceptance of amendments contained in one and the same advice of amendment

13、 is not allowed and consequently will not be given any effect.第六章第六章通常的跟单信用证通常的跟单信用证（二）信用证的不可撤销性 经开证行、保兑行（如有）和受益人的明确同意后，不可撤销信用证可被撤销或修改。修改书对三个当事人的生效时间如下：n 1开证行：自其发出修改书时起生效。n 2保兑行：将其保兑扩展至修改书，并自其通知修改书时起，修改书对其生效。n 3受益人：（1）收到修改书后，发出接受修改通知，此时修改书生效。（2）不立即发出接受通知，但当交来的单据符合修改书的要求时，修改书生效。（3）交单时仍不接受修改书，最好应发出拒绝接

14、受通知，则该修改书对受益人无效。 修改内容只有接受或不接受，不允许部分接受。第六章第六章通常的跟单信用证通常的跟单信用证第一节第一节不可撤销信用证与可撤销信用证不可撤销信用证与可撤销信用证二、可撤销信用证二、可撤销信用证 可撤销信用证（Revocable Credits）：开证行可以不经受益人的同意而随时撤销或修改的信用证。Article8RevocationofaCredit a. A revocable Credit may be amended or cancelled by the Issuing Bank at any moment and without prior notice

15、to the Beneficiary.第六章第六章通常的跟单信用证通常的跟单信用证Article8RevocationofaCredit b.However, the Issuing Bank must:n i. Reimburse another bank with which a revocable Credit has been made available for sight payment, acceptance or negotiation by such bank prior to receipt by it of notice of amendment or cancellat

16、ion, against documents which appear on their face to be in compliance with the terms and conditions of the Credit;n ii. reimburse another bank with which a revocable Credit has been made available for deferred payment, if such a bank has, prior to receipt by it of notice of amendment or cancellation

17、, taken up documents which appear on their face to be in compliance with the terms and conditions of the Credit;第六章第六章通常的跟单信用证通常的跟单信用证 可撤销信用证在贸易结算中及少使用，偶尔用于子公司之间，或特殊贸易，或作为支付承诺的替代物。 可撤销信用证的常用措辞：n 1. This credit is subject to cancellation or amendment at any time without prior notice to you.n 2. We un

18、dertake to honor your drafts drawn and negotiated in conformity with the terms of this credit provided such negotiation has been made prior to receipt by you of notice of cancellation.（我们保证在你们接到撤销通知以前，根据本信用证条款开出和议付的汇票在我行提示时，我们照付。）第六章第六章通常的跟单信用证通常的跟单信用证n第二节第二节保兑信用证与不保兑信用证保兑信用证与不保兑信用证 保兑行的承诺在程度上和文义上与开

19、证行的承诺完全相同，即它构成与开证行相同的支付、承兑或议付的明确承诺。 若保兑行若与指定行是两家不同的银行，指定行应先向保兑行寄单索偿，然后再由保兑行向开证行清算。第六章第六章通常的跟单信用证通常的跟单信用证n第三节第三节付款、承兑、议付信用证付款、承兑、议付信用证Article10TypesofCreditn a. All Credit must clearly indicate whether they are available by sight payment, by deferred payment, by acceptance or by negotiation.n b. i. U

20、nless the Credit stipulates that it is available only with the Issuing Bank, all Credits must nominate the bank (the Nominated Bank) which is authorized to pay, to incur a deferred payment undertaking, to accept Draft(s) or to negotiate. In a freely negotiable Credit, any bank is a Nominated Bank.第六

21、章第六章通常的跟单信用证通常的跟单信用证Article10TypesofCreditn ii. Negotiation means the giving of value for Draft(s) and/or document(s) by the bank authorized to negotiate. Mere examination of the documents without giving of value does not constitute a negotiation.第六章第六章通常的跟单信用证通常的跟单信用证Article10TypesofCreditnC. Unles

22、s the Nominated Bank is the Confirming Bank, nomination by the Issuing Bank does not constitute any undertaking by the Nominated Bank to pay, to incur a deferred payment undertaking, to accept Draft (s), or to negotiate. Except where expressly agreed to by the Nominated Bank and so communicated to t

23、he Beneficiary, the Nominated Banks receipt of and/or examination and/or forwarding of the documents does not make that bank liable to pay, to incur a deferred payment undertaking, to accept Draft(s) or to negotiate.第六章第六章通常的跟单信用证通常的跟单信用证Article10TypesofCreditn d. By nominating another bank, or by a

24、llowing for negotiation by any bank, or by authorizing or requesting another bank to add its confirmation, the Issuing Bank authorizes such bank to pay, accept Draft(s) or negotiate as the case may be, against documents which appear on their face to be in compliance with the terms and conditions of

25、the Credit and undertakes to reimburse such bank in accordance with the provisions of these Articles. 第六章第六章通常的跟单信用证通常的跟单信用证第三节第三节付款、承兑、议付信用证付款、承兑、议付信用证 按受益人交单后银行兑付方式兑付方式不同，可将信用证分为下列五种：n 一、即期付款信用证一、即期付款信用证（Sight Payment Credit）：受益人开立即期汇票、或不需汇票仅凭单据即可向指定银行(或直接向开证行直接付款信用证)提示请求付款的信用证。 指定付款银行的索偿办法： 1向偿付行

26、索偿（如有的话）； 2向开证行索偿。 指定付款行在预计收到偿付的日期，即其向偿付行或开证行发电3天后向受益人付款。 开证行在收到索偿电后3个工作日起息。第六章第六章通常的跟单信用证通常的跟单信用证 合合同同 托托运运 提提货货 即即 交交 通通 交交 付付 申申 期期 款款 请请 付付 赎赎 开开 款款 单单 知知 单单 单单 证证 开开证证 寄寄单单索索偿偿 偿偿付付 即期付款信用证的业务流程 Beneficiary Issuing Bank Advising Bank/ Paying Bank Applicant Carrier 第六章第六章通常的跟单信用证通常的跟单信用证第三节第三节付款

27、、承兑、议付信用证付款、承兑、议付信用证n 二、延期付款信用证（二、延期付款信用证（Deferred Payment Credit）：不需汇票，仅凭受益人交来单据，从银行审单无误接受单据起，延长一段时间，至到期日付款的信用证。 常用确定到期日的方法：n 1交单日后若干天付款。例如：15 days after presentation of documents。n 2装运日（或提单日）后若干天付款。例如：30 days after the date of shipment。30 days after B/L date。n 3 固定将来日期付款。例如：On (a future date) fixe

28、d。第六章第六章通常的跟单信用证通常的跟单信用证 合合同同 托托运运 提提货货 延延 交交 通通 交交 付付 申申 期期 款款 请请 付付 赎赎 开开 款款 单单 知知 单单 单单 证证 开开证证 寄寄单单索索偿偿 偿偿付付 延期付款信用证的业务流程 Beneficiary Issuing Bank Advising Bank/ Paying Bank Applicant Carrier 第六章第六章通常的跟单信用证通常的跟单信用证第三节第三节付款、承兑、议付信用证付款、承兑、议付信用证n 三、承兑信用证（三、承兑信用证（Acceptance Credit）：）：开证行或指定行在审单无误后，承

29、兑受益人开立的远期汇票并于到期日付款的信用证。 远期汇票的期限：n 1见票后若干天付款。例如：30 days （after）sight。n 2装运日/提单日后若干天付款。例如：180 days date of shipment/bill of lading。第六章第六章通常的跟单信用证通常的跟单信用证 合合同同 托托运运 提提货货 (8) 到到 承承 交交 通通 交交 付付 申申 期期 款款 请请 付付 赎赎 开开 款款 兑兑 单单 知知 单单 单单 证证 开开证证 寄寄单单索索偿偿 偿偿付付 承兑付款信用证的业务流程 Beneficiary Issuing Bank Advising Ban

30、k/ Accepting Bank Applicant Carrier 第六章第六章通常的跟单信用证通常的跟单信用证第三节第三节付款、承兑、议付信用证付款、承兑、议付信用证n 四、议付信用证四、议付信用证（Negotiation Credit）：议付行在审单无误后，扣除利息买下受益人交来的汇票/单据并立即付款的信用证。议付行买下汇票/单据后成为正当持票人。 开立的汇票为即期汇票。如拟开立远期汇票，将等同于承兑信用证下的汇票由承兑行承兑后贴现。 利息通常按1216天不等的垫款时间（美元平均收汇日），以及LIBOR（London Inter-bank Offered Rate伦敦银行同业拆借利率）

31、利率计算。n 议付：被授权的银行对汇票及/或单据付给对价（扣除利息后的净额）。 议付行是对价持票人，有权要求开证行偿付。第六章第六章通常的跟单信用证通常的跟单信用证 合合同同 托托运运 提提货货 议议 交交 通通 交交 付付 申申 款款 请请 赎赎 开开 付付 单单 知知 单单 单单 证证 开开证证 寄寄单单索索偿偿 偿偿付付 议付信用证的业务流程 Beneficiary Issuing Bank Advising Bank/ Negotiating Bank Applicant Carrier 第六章第六章通常的跟单信用证通常的跟单信用证n第三节第三节付款、承兑、议付信用证付款、承兑、议付信

32、用证n 五、自由议付信用证五、自由议付信用证（Freely Negotiable Credit）：可由受益人任意选择议付行的信用证。自由议付信用证可规定在一个城市，或一个国家的任何银行议付，但不宜规定在全世界的任何银行议付，因为那样开证行的风险太大。例如： Place for presentation: Any bank at Hangzhou / in China Credit available with: Any bank at Hangzhou / in China 贴现与议付的比较，见书P209。第六章第六章通常的跟单信用证通常的跟单信用证n五种信用证的比较五种信用证的比较 种类 条

33、件 即期付款 L/C 延期付款 L/C 承兑 L/C 议付 L/C 自由议付 L/C 汇票 要或不要 不要 需要 要或不要 要或不要 汇票期限 即期 远期 即期 即期 限制使用或自由使用 限制 限制 限制 限制 自由 付款给受益人的时间 即期付款 延期付款 远期付款 即期付款 扣减利息 即期付款 扣减利息 起算日 装运日、 交单日或 其他 承兑日 对受益人的追索权 无 无 无 有 有 使用信用证的银行 开证行、 通知行或付款行 开证行、 通知行或付款行 开证行、 通知行或承兑行 开证行、 通知行或议付行 被选择愿意议付的任何银行 第六章第六章通常的跟单信用证通常的跟单信用证第五节第五节即期与远

34、期信用证即期与远期信用证 按付款时间不同，可将信用证分为即期与远期信用证。n 一、即期信用证即期信用证（Sight Credit） 即期付款信用证和议付信用证，不论是否要求汇票，均对受益人立即付款，因此都属于即期信用证。n 二、 远期信用证远期信用证（Usance Credit） 按利息由买方还是由卖方承担分类，远期信用证可分为买方远期信用证和卖方远期信用证。第六章第六章通常的跟单信用证通常的跟单信用证 二、 远期信用证远期信用证（Usance Credit） n 1买方远期信用证买方远期信用证（Buyers Usance Credit），又称假远期信用证假远期信用证（Usance Credi

35、t Payable at Sight）n 买方在合同订明使用即期信用证的情况下，申请人要求开立的是远期信用证。该信用证项下的远期汇票经承兑贴现，由买方支付贴现利息，卖方即可获得票面金额，而买方则俟汇票到期日付款。n 这里包含银行对进口商的融资。 第六章第六章通常的跟单信用证通常的跟单信用证n买方远期信用证常见条款有：买方远期信用证常见条款有：n (1) Draft at 90 days sight on Issuing Bank L/C terms: a) Immediate reimbursement will be provided by us on receipt of the documents. b) Discount charge is for the buyers account. c）Draft drawn under this Credit should be negotiated at sight. (2) Drawee Banks discount and/or in