Chapter-Six-Letter-of-Credit-信用证-国际结算-教学课件

LetterofCredit

信用证

ChapterSixLetterofCredit

信用证

Chapter1aletterofcreditInsimpleterms,aletterofcreditisaconditionalbankundertakingofpayment.Guaranteedbybank’screditworthiness以银行信誉担保受益人在规定的时间内提交规定的单据必须符合信用证条款。aletterofcreditInsimplete2申请人进口商开证行议付行通知行受益人出口商货物资金申请开证通知交单议付寄单偿付通知赎单付款赎单审单审证信用证与一般的担保业务是否相同？申请人开证行议付行受益人货物资金申请开证通知交单议付36.1.2Characteristics特点1)当单证相符时，独立履行付款承诺，不受当事人干扰第一性的付款责任6.1.2Characteristics特点1)当单证相41.Theissuingbankundertakestoeffectpayment,quiteindependentofwhethertheapplicantisbankruptorisindefaultornot,providedthedocumentspresentedareincompliancewiththetermsandconditionsofthecredit.1.Theissuingbankundertakes51.Theissuingbankassumetheprimarilyliabilityofpayments.drawee：bankIssuingbankNominatedbankCantheapplicantBethedrawee?1.Theissuingbankassumethe6AcreditshouldnotbeissuedavailablebyDraft(s)ontheApplicant.IftheCreditneverthelesscallsforDraft(s)ontheApplicant,bankswillconsidersuchDraft(s)asanadditionaldocument(s).开立信用证时，不应以申请人作为汇票付款人。如信用证仍规定汇票付款人为申请人，银行将视此汇票为附加的单据。Acreditshouldnotbeissued7

2）信用证是独立文件，与销售合同分离

2.Aletterofcreditstandsindependentofthesalescontract.

2）信用证是独立文件，与销售合同分离

2.Alette8salescontract─>applicationform──>credit

２.Salescontract=Credit（？）TherelationshipamongContract,applicationformandcredit.Anissuingbankstates“thedocumentsarenotcompliedwiththesalecontract”,canthisbeaduecoursetodishonorthebillbytheissuingbank?importerexporterimporterissuingbankissuingbankallpartiestocreditsalescontract─>applicationfo93）银行处理的是单据，而不是货物，单据与货物分离。

3.InCreditoperationsallpartiesdealwithdocuments,andnotwithgoods,servicesorotherperformancestowhichthedocumentsmayrelate.3）银行处理的是单据，而不是货物，单据与货物分离。

3.In10

4.Banksassumesnoliabilityorresponsibilityfortheform,sufficiency,accuracy,genuineness,falsificationorlegaleffectofanydocuments,orforthegeneraland/orparticularconditionsstipulatedinthedocument(s)orsuperimposedthereon;nordotheyassumeanyliabilityorresponsibilityforthedescription,quantity,weight,quality,condition,packing,delivery,valueorexistenceofthegoodsrepresentedbyanydocument(s),orforthegoodfaithoractsand/oromissions,solvency,performanceorstandingoftheconsignors,thecarriers,theforwarders,theconsigneesortheinsurersofthegoods,oranyotherpersonwhomsoever.4.Banksassumesnoliability11银行对于任何单据的形式、完整性、准确性、真伪性或法律效力，或对于单据上规定的或附加的一般性及/或特殊性条件，概不负责；银行对于任何单据中有关的货物描述、数量、重量、质量、状况、包装、交货、价值或存在与否，对于货物的发货人、承运人、运输行、收货人或保险人，其它任何人的诚信、行为及/或疏忽、清偿能力、执行能力或信誉概不负责。银行对于任何单据的形式、完整性、准确性、真伪性或法律效力，或12

4）凭表面相符的单据付款5）对第三方的行为不负责（如票据是否遗失，货物是否中途损失）

单据真假?4）凭表面相符的单据付款单据真假?136.1Introduction6.1.3Partiesinvolvedinadocumentarycredit信用证的当事人一、开证申请人(APPLICANT)二、开证行(ISSUINGBANK/OPENINGBANK)三、通知行(ADVISINGBANK)四、受益人(BENEFICIARY)五、保兑行(CONFIRMINGBANK)六、议付行(NEGOTIATINGBANK)七、付款行(PAYINGBANK)八、承兑行(ACCEPTINGBANK)九、偿付行(REIMBERSINGBANK)Mainparties基本当事人指定银行NominatedBank6.1Introduction6.1.3Parties146.1.3Partiesinvolved当事人Applicant/importer/thebuyer开证申请人Fillsoutandsignsanapplicationform,requestingthebankstoissueacreditinfavorofanexporterorselleraboard.

申请开证：按合同填写开证申请书，签名，指定受益人契约交纳押金和费用6.1.3Partiesinvolved当事人Appl15

问题1进口商是否有权拒绝赎取不合格单据？问题2进口商在赎单提货之后，如发现货物规格，质量，数量等与单据不符，是否有权向开证行追究责任和索还货款？问题1162.Issuing/openingbank/thebuyer’sbank开证行

1)issuesaletterofcredit2)undertakesfullresponsibilityforpaymentagainstproperdocumentspresentedbythebeneficiary.

开证并承担付款责任2.Issuing/openingbank/theb17问题1开证行凭单付款后，进口商无力付款，此时，开证行向议付行追索票款，合理么？不合理！信用证开出后，开证行要对信用证独立责任。不能因进口商拒绝赎单或无力付款而向议付行，付款行，偿付行或出口商追索票款。问题1不合理！信用证开出后，开证行要对信用证独立责任。18问题2

开证行履行付款责任后，如进口商无力付款赎单，开证行是否有权处理单据和货物？问题2开证行履行付款责任后，如进口商无力付款赎单，开证行193.Advisingbank:通知行

1）ReceivetheL/C2）Informingthebeneficiarytomakepreparationforshippingthegoodsanddraftingthedocuments.

收到信用证，证明信用证的真实性，并负责通知受益人做好交单准备一般为出口地银行是否必定承担议付责任？3.Advisingbank:通知行1）Receive204.Beneficiary/exporter/theseller

受益人

InwhosefavorthecreditisissuedL/Cbenefitstheexporterbyitsassuranceofpaymenttohim.信用证的受益人，信用证对出口方的好处是付款确定。受益人是信用证项下履行义务后有权得到付款得受益者。4.Beneficiary/exporter/these215.Confirmingbank:保兑行Additsundertakingtothoseoftheissuingbankandassumesliabilityunderthecredit.

是第三家银行应开证行得要求在不可撤销的信用证上加上保兑，对所保兑的信用证项下汇票和单据承担不可撤销的付款责任。5.Confirmingbank:保兑行Addit226.Negotiatingbank:议付行

PurchasesthedocumentsunderthecreditSentthedraftsanddocumentstotheissuingbankforreimbursement.

买单，寄单索偿Recourse?6.Negotiatingbank:议付行Purch23BeneficiaryNegotiatingbank1.Documents2.paythevalueandget

therightofthedocumentarybillNegotiatingbankistheholderinduecoursepayeeendorseeBeneficiaryNegotiatingbank1.D24

议付行对信用证下汇票议付后，即成为该汇票的正当持票人。因此，不论开证行因何种原因不付款或倒闭时，议付行都有权向受益人追索。议付行对信用证下汇票议付后，即成为该汇票的正当持票人257.Payingbank/draweebank付款行

Authorizedbytheissuingbanktopaythebeneficiaryaccordingtothetermsandconditionsofthecredit.

开证行在信用证中规定的汇票付款人7.Payingbank/draweebank付款行267.Payingbank付款行Abankwhoisauthorizedbytheissuingbanktopaythebeneficiaryaccordingtothetermsandconditionsofthecredit.sightpayingbankAdvisingBankdeferredpayingbankThisbankisthedraweebank,whenissuingbankdishonorthedocuments,ithasnorightofrecoursetothebeneficiary.7.Payingbank付款行Abankwhoi278.Acceptingbank:承兑行

Thebankacceptingthedraftsunderthecredit.对受益人签发的远期汇票予以承兑，并到期付款的银行。8.Acceptingbank:承兑行Theban288.Acceptingbank承兑行Ausancecreditnominatesabanktoaccepttheusancebill,thisbankistheacceptingbankunderthecredit.Thisbankisthedraweebank,whenissuingbankdishonorthedocuments,ithasnorightofrecoursetothebeneficiary.8.Acceptingbank承兑行Ausance299.Reimbursingbank偿付行Thisbankhasnoobligationtocheckthedocuments.Abankfromwhichthenominatedpayingbankoranynegotiatingbankthathasmadeapaymentunderthecreditmayobtainreimbursement.

9.Reimbursingbank偿付行Thisban30ApplicantIssuingbankBeneficiaryConfirmingbankReimbursingbankAccepting/PayingbankNegotiatingbankAdvisingbankApplicantIssuingBeneficiaryC316.2.4Typesofletterofcredit

RevocableL/C

可撤销的信用证

DocumentaryL/CconfirmedL/C保兑unconfirmedL/C不保兑跟单信用证

IrrevocableL/Csightpayment即期付款不可撤销的信用证deferredpayment延期付款L/Cacceptancecredit承兑

negotiationcredit议付

CleanL/C光票信用证

6.2.4Typesofletterofcredit32一、跟单信用证(DocumentaryLetterofCredit)

跟单信用证是开证行凭跟单汇票汇票+单据或仅凭单据付款的信用证。单据

二、光票信用证

(CleanLetterofCredit)

光票信用证是指开证行仅凭受益人汇票开具的汇票而付款的信用证。

一、跟单信用证33AccordingtowhetheritcanberevokedornotIrrevocablecredit（不可撤销信用证）Revocablecredit（可撤销信用证）其实就是按照开证行责任的大小来分类Accordingtowhetheritcanbe34RevocableCredit可撤销的信用证1）Definition定义ArevocableCreditmaybeamendedorcancelledorrevokedbytheIssuingBankwithouttheBeneficiary’sconsentandevenwithoutpriornoticetotheBeneficiaryuptothemomentofpaymentbythebankatwhichtheIssuingBankhasmadethedocumentarycreditavailable.RevocableCredit可撤销的信用证1）Def35

可撤销的信用证可以修改,撤回或注销,无需经受益人同意,甚至不必事先通知受益人,直到开证行的授权指定银行对信用证付款或承兑.可撤销信用证中，开证行是否因为可单方面撤销和修改信用证，所以其无须承担信用证中的任何责任？可撤销的信用证可以修改,撤回或注销,无需经受益人同意36问题：可撤销信用证中议付行于３月５日审单相符后议付票款给受益人，３月７日开证行向议付行发出撤销信用证的通知，此时开证行还需要向议付行偿付票款吗？问题：37UCP600Article8B然而，开证行必须：i.对办理可撤销信用证下即期付款、承兑或议付的另一家银行，在其收到修改或撤销通知之前已凭表面相符的单据作出的任何付款、承兑或议付，予以偿付。ii.对办理可撤销信用证项下延期付款的另一家银行，在其收到修改或撤销通知之前已接受表面相符的单据，予以偿付。UCP600Article8B然而，开证行必须：38Thiscreditissubjecttoamendmentorcancellationatanytimewithoutpriornoticetothebeneficiary.

２）UndertakingClause此信用证可以随时修改或撤销,无需事先告知受益人Thiscreditissubjecttoamen39IrrevocableCredit

不可撤销的信用证１）Definition:DefiniteUndertakingofPayment+Irrevocability

确定的付款承诺和不可撤销性IrrevocableCredit

不可撤销的信用证１）40

definiteundertakingofpayment

AnirrevocabledocumentaryL/Cconstitutesadefiniteundertakingoftheissuingbank,providedthatthestipulateddocuments

arepresentedtothenominatedbankortotheissuingbankandthatthetermsandconditionsofthecreditarecompliedwith,topay,acceptdraftand/ordocumentspresentedunderthedocumentarycredit(ICCPublicationNo.515)definiteundertakingofpay41

构成开证行确定付款承诺的前提是：受益人将规定的单据提交给指定银行或开证行，并符合信用证的条款和条件。构成开证行确定付款承诺的前提是：42IrrevocabilityAnIrrevocableCreditcanneitherbeamendednorcancelledwithouttheagreementoftheIssuingBank,theConfirmingBank,ifany,andtheBeneficiary.（UCP600Article9）不可撤销信用证的本质IrrevocabilityAnIrrevocab43不可撤销的信用证未经开证行,保兑行(如果有保兑行的话)和受益人的明确同意,该证既不能修改,也不能撤销,这就是不可撤销信用证的本质.不可撤销的信用证未经开证行,保兑行(如果有保兑行的话)和受益44AccordingtotheaddingofconfirmationIrrevocableConfirmedCredit(不可撤销保兑信用证）IrrevocableUnconfirmedCredit（不可撤销不保兑信用证）Accordingtotheaddingofcon45ConfirmedCredit1)DefinitionACreditthatcarriesthecommitmenttopaybyboththeissuingbankandtheadvisingbank.Itgivesthebeneficiaryadoubleassuranceofpayment.双重的付款保证

是不是每张信用证都需要保兑?P117ConfirmedCredit1)Definition46

ItconstitutesadefiniteundertakingoftheConfirmingBank,inadditiontothatoftheIssuingBank,providedthatthestipulateddocumentsarepresentedtotheConfirmingBankortoanyotherNominatedBankandthatthetermsandconditionsoftheCreditarecompliedwith,topay,toacceptdraft(s)ortonegotiate.

只要受益人将规定的单据提交保兑行或另一家指定银行并符合信用证的条款和条件,即构成了保兑行在开证行以外的确定的付款承诺.

Itconstitutesadefi472、Instruction

１）开证行在信用证中写明：口ADDINGYOURCONFIRMATION口WITHOUTADDINGYOURCONFIRMATION口IFREQUESTEDBYTHEBENEFICIARY,ADDINGYOURCONFIRMATION.２）通知行在通知面函中写明：THISCREDITISCONFIRMEDBYUS.

×WEHERRBYADDEDOURCONFIRMATIONTOTHISCREDIT.2、Instruction１）开证行在信用证中写明：２）通48１、为什么在可撤销的信用证中无保兑的做法呢？２、开证行在信用证上写明“我行已保兑了该证”，这张信用证是不是一张保兑信用证？

问题,

3.保兑行是否有追索权?１、为什么在可撤销的信用证中无保兑的做法呢？问49

交易路径：

正规做法使指定银行寄单给保兑行索偿,保兑行审单相符予以偿付,再寄单给开证行索偿,开证行审单相符,予以偿付再交单给申请人向其索偿.交易路径：502.UnconfirmedCredit

开证行的不可撤销跟单信用证被一家通知行予以通知,此时,信用证项下的通知行作为开证行的代理人,除了合理审慎地核验所通知信用证的表面真实性,对受益人不承担任何责任.2.UnconfirmedCredit开证行的不可撤销51LetterofCredit

信用证

ChapterSixLetterofCredit

信用证

Chapter52aletterofcreditInsimpleterms,aletterofcreditisaconditionalbankundertakingofpayment.Guaranteedbybank’screditworthiness以银行信誉担保受益人在规定的时间内提交规定的单据必须符合信用证条款。aletterofcreditInsimplete53申请人进口商开证行议付行通知行受益人出口商货物资金申请开证通知交单议付寄单偿付通知赎单付款赎单审单审证信用证与一般的担保业务是否相同？申请人开证行议付行受益人货物资金申请开证通知交单议付546.1.2Characteristics特点1)当单证相符时，独立履行付款承诺，不受当事人干扰第一性的付款责任6.1.2Characteristics特点1)当单证相551.Theissuingbankundertakestoeffectpayment,quiteindependentofwhethertheapplicantisbankruptorisindefaultornot,providedthedocumentspresentedareincompliancewiththetermsandconditionsofthecredit.1.Theissuingbankundertakes561.Theissuingbankassumetheprimarilyliabilityofpayments.drawee：bankIssuingbankNominatedbankCantheapplicantBethedrawee?1.Theissuingbankassumethe57AcreditshouldnotbeissuedavailablebyDraft(s)ontheApplicant.IftheCreditneverthelesscallsforDraft(s)ontheApplicant,bankswillconsidersuchDraft(s)asanadditionaldocument(s).开立信用证时，不应以申请人作为汇票付款人。如信用证仍规定汇票付款人为申请人，银行将视此汇票为附加的单据。Acreditshouldnotbeissued58

2）信用证是独立文件，与销售合同分离

2.Aletterofcreditstandsindependentofthesalescontract.

2）信用证是独立文件，与销售合同分离

2.Alette59salescontract─>applicationform──>credit

２.Salescontract=Credit（？）TherelationshipamongContract,applicationformandcredit.Anissuingbankstates“thedocumentsarenotcompliedwiththesalecontract”,canthisbeaduecoursetodishonorthebillbytheissuingbank?importerexporterimporterissuingbankissuingbankallpartiestocreditsalescontract─>applicationfo603）银行处理的是单据，而不是货物，单据与货物分离。

3.InCreditoperationsallpartiesdealwithdocuments,andnotwithgoods,servicesorotherperformancestowhichthedocumentsmayrelate.3）银行处理的是单据，而不是货物，单据与货物分离。

3.In61

4.Banksassumesnoliabilityorresponsibilityfortheform,sufficiency,accuracy,genuineness,falsificationorlegaleffectofanydocuments,orforthegeneraland/orparticularconditionsstipulatedinthedocument(s)orsuperimposedthereon;nordotheyassumeanyliabilityorresponsibilityforthedescription,quantity,weight,quality,condition,packing,delivery,valueorexistenceofthegoodsrepresentedbyanydocument(s),orforthegoodfaithoractsand/oromissions,solvency,performanceorstandingoftheconsignors,thecarriers,theforwarders,theconsigneesortheinsurersofthegoods,oranyotherpersonwhomsoever.4.Banksassumesnoliability62银行对于任何单据的形式、完整性、准确性、真伪性或法律效力，或对于单据上规定的或附加的一般性及/或特殊性条件，概不负责；银行对于任何单据中有关的货物描述、数量、重量、质量、状况、包装、交货、价值或存在与否，对于货物的发货人、承运人、运输行、收货人或保险人，其它任何人的诚信、行为及/或疏忽、清偿能力、执行能力或信誉概不负责。银行对于任何单据的形式、完整性、准确性、真伪性或法律效力，或63

4）凭表面相符的单据付款5）对第三方的行为不负责（如票据是否遗失，货物是否中途损失）

单据真假?4）凭表面相符的单据付款单据真假?646.1Introduction6.1.3Partiesinvolvedinadocumentarycredit信用证的当事人一、开证申请人(APPLICANT)二、开证行(ISSUINGBANK/OPENINGBANK)三、通知行(ADVISINGBANK)四、受益人(BENEFICIARY)五、保兑行(CONFIRMINGBANK)六、议付行(NEGOTIATINGBANK)七、付款行(PAYINGBANK)八、承兑行(ACCEPTINGBANK)九、偿付行(REIMBERSINGBANK)Mainparties基本当事人指定银行NominatedBank6.1Introduction6.1.3Parties656.1.3Partiesinvolved当事人Applicant/importer/thebuyer开证申请人Fillsoutandsignsanapplicationform,requestingthebankstoissueacreditinfavorofanexporterorselleraboard.

申请开证：按合同填写开证申请书，签名，指定受益人契约交纳押金和费用6.1.3Partiesinvolved当事人Appl66

问题1进口商是否有权拒绝赎取不合格单据？问题2进口商在赎单提货之后，如发现货物规格，质量，数量等与单据不符，是否有权向开证行追究责任和索还货款？问题1672.Issuing/openingbank/thebuyer’sbank开证行

1)issuesaletterofcredit2)undertakesfullresponsibilityforpaymentagainstproperdocumentspresentedbythebeneficiary.

开证并承担付款责任2.Issuing/openingbank/theb68问题1开证行凭单付款后，进口商无力付款，此时，开证行向议付行追索票款，合理么？不合理！信用证开出后，开证行要对信用证独立责任。不能因进口商拒绝赎单或无力付款而向议付行，付款行，偿付行或出口商追索票款。问题1不合理！信用证开出后，开证行要对信用证独立责任。69问题2

开证行履行付款责任后，如进口商无力付款赎单，开证行是否有权处理单据和货物？问题2开证行履行付款责任后，如进口商无力付款赎单，开证行703.Advisingbank:通知行

1）ReceivetheL/C2）Informingthebeneficiarytomakepreparationforshippingthegoodsanddraftingthedocuments.

收到信用证，证明信用证的真实性，并负责通知受益人做好交单准备一般为出口地银行是否必定承担议付责任？3.Advisingbank:通知行1）Receive714.Beneficiary/exporter/theseller

受益人

InwhosefavorthecreditisissuedL/Cbenefitstheexporterbyitsassuranceofpaymenttohim.信用证的受益人，信用证对出口方的好处是付款确定。受益人是信用证项下履行义务后有权得到付款得受益者。4.Beneficiary/exporter/these725.Confirmingbank:保兑行Additsundertakingtothoseoftheissuingbankandassumesliabilityunderthecredit.

是第三家银行应开证行得要求在不可撤销的信用证上加上保兑，对所保兑的信用证项下汇票和单据承担不可撤销的付款责任。5.Confirmingbank:保兑行Addit736.Negotiatingbank:议付行

PurchasesthedocumentsunderthecreditSentthedraftsanddocumentstotheissuingbankforreimbursement.

买单，寄单索偿Recourse?6.Negotiatingbank:议付行Purch74BeneficiaryNegotiatingbank1.Documents2.paythevalueandget

therightofthedocumentarybillNegotiatingbankistheholderinduecoursepayeeendorseeBeneficiaryNegotiatingbank1.D75

议付行对信用证下汇票议付后，即成为该汇票的正当持票人。因此，不论开证行因何种原因不付款或倒闭时，议付行都有权向受益人追索。议付行对信用证下汇票议付后，即成为该汇票的正当持票人767.Payingbank/draweebank付款行

Authorizedbytheissuingbanktopaythebeneficiaryaccordingtothetermsandconditionsofthecredit.

开证行在信用证中规定的汇票付款人7.Payingbank/draweebank付款行777.Payingbank付款行Abankwhoisauthorizedbytheissuingbanktopaythebeneficiaryaccordingtothetermsandconditionsofthecredit.sightpayingbankAdvisingBankdeferredpayingbankThisbankisthedraweebank,whenissuingbankdishonorthedocuments,ithasnorightofrecoursetothebeneficiary.7.Payingbank付款行Abankwhoi788.Acceptingbank:承兑行

Thebankacceptingthedraftsunderthecredit.对受益人签发的远期汇票予以承兑，并到期付款的银行。8.Acceptingbank:承兑行Theban798.Acceptingbank承兑行Ausancecreditnominatesabanktoaccepttheusancebill,thisbankistheacceptingbankunderthecredit.Thisbankisthedraweebank,whenissuingbankdishonorthedocuments,ithasnorightofrecoursetothebeneficiary.8.Acceptingbank承兑行Ausance809.Reimbursingbank偿付行Thisbankhasnoobligationtocheckthedocuments.Abankfromwhichthenominatedpayingbankoranynegotiatingbankthathasmadeapaymentunderthecreditmayobtainreimbursement.

9.Reimbursingbank偿付行Thisban81ApplicantIssuingbankBeneficiaryConfirmingbankReimbursingbankAccepting/PayingbankNegotiatingbankAdvisingbankApplicantIssuingBeneficiaryC826.2.4Typesofletterofcredit

RevocableL/C

可撤销的信用证

DocumentaryL/CconfirmedL/C保兑unconfirmedL/C不保兑跟单信用证

IrrevocableL/Csightpayment即期付款不可撤销的信用证deferredpayment延期付款L/Cacceptancecredit承兑

negotiationcredit议付

CleanL/C光票信用证

6.2.4Typesofletterofcredit83一、跟单信用证(DocumentaryLetterofCredit)

跟单信用证是开证行凭跟单汇票汇票+单据或仅凭单据付款的信用证。单据

二、光票信用证

(CleanLetterofCredit)

光票信用证是指开证行仅凭受益人汇票开具的汇票而付款的信用证。

一、跟单信用证84AccordingtowhetheritcanberevokedornotIrrevocablecredit（不可撤销信用证）Revocablecredit（可撤销信用证）其实就是按照开证行责任的大小来分类Accordingtowhetheritcanbe85RevocableCredit可撤销的信用证1）Definition定义ArevocableCreditmaybeamendedorcancelledorrevokedbytheIssuingBankwithouttheBeneficiary’sconsentandevenwithoutpriornoticetotheBeneficiaryuptothemomentofpaymentbythebankatwhichtheIssuingBankhasmadethedocumentarycreditavailable.RevocableCredit可撤销的信用证1）Def86

可撤销的信用证可以修改,撤回或注销,无需经受益人同意,甚至不必事先通知受益人,直到开证行的授权指定银行对信用证付款或承兑.可撤销信用证中，开证行是否因为可单方面撤销和修改信用证，所以其无须承担信用证中的任何责任？可撤销的信用证可以修改,撤回或注销,无需经受益人同意87问题：可撤销信用证中议付行于３月５日审单相符后议付票款给受益人，３月７日开证行向议付行发出撤销信用证的通知，此时开证行还需要向议付行偿付票款吗？问题：88UCP600Article8B然而，开证行必须：i.对办理可撤销信用证下即期付款、承兑或议付的另一家银行，在其收到修改或撤销通知之前已凭表面相符的单据作出的任何付款、承兑或议付，予以偿付。ii.对办理可撤销信用证项下延期付款的另一家银行，在其收到修改或撤销通知之前已接受表面相符的单据，予以偿付。UCP600Article8B然而，开证行必须：89Thiscreditissubjecttoamendmentorcancellationatanytimewithoutpriornoticetothebeneficiary.

２）UndertakingClause此信用证可以随时修改或撤销,无需事先告知受益人Thiscreditissubjecttoamen90IrrevocableCredit

不可撤销的信用证１）Definition:DefiniteUndertakingofPayment+Irrevocability

确定的付款承诺和不可撤销性IrrevocableCredit

不可撤销的信用证１）91

definiteundertakingofpayment