国际支付与结算chapter 5

Chapter5Collection(1)DefinitionofCollectionⅠ.Collectionisanarrangementwherebythegoodsareshippedandarelevantbillofexchangeisdrawnbytheselleronthebuyer,and/orshippingdocumentsareforwardedtotheseller’sbankwithclearinstructionsforcollectionthroughoneofitscorrespondentbanklocatedinthedomicile(付款地)ofthebuyer.Billoflading（titledocuments)5.1IntroductiontoCollectionFinancialinstrumentChapter5CollectionURC522Article2b.“Documents”meansfinancialdocumentsand/orcommercialdocuments:“FinancialDocuments”meansbillsofexchange,promissorynotes,cheques,orothersimilarinstrumentsusedforobtainingthepaymentofmoney.“CommercialDocuments”meansinvoices,transportdocumentsoftitleorothersimilardocuments,oranyotherdocumentswhatsoever,notbeingfinancialdocuments.Chapter5Collection托收（collection）是委托收款的简称。是出口商或债权人开立金融票据或商业票据或两者兼有，委托托收行通过其联行或代理行向进口商或债务人收取货款或劳务费用的结算方式Chapter5CollectionII.(URC522,Article2DefinitionofCollection，p114)Collectionmeansthehandlingbybanksofdocumentsinaccordancewithinstructionsreceivedinorderto:i.obtainpaymentand/or,acceptanceorii.deliverdocumentsagainstpaymentand/oragainstacceptance.iii.Deliverdocumentsonothertermsandconditions.“托收”指银行依所受指示处理统一规则所称之单据，以求：获得承兑／付款，或凭承兑／付款交付单据，或依其它条件交付单据Chapter5CollectionCollectingBankDraweeBuyerImporter1.getacceptance／payment2.deliverdocumentsagainstacceptance/paymentD/AD/PChapter5Collection

（2）Partiestotheoperationofcollections当事人1.Theprincipal(seller/exporter/drawer)委托人（卖方/出口商/出票人）2.Theremitting(principal’s/seller’s/exporter’s)bank

托收行（又称寄单行）（委托人/卖方/出口商的银行）3.Thecollectingbankorpresentingbank代收行或提示行4.Thedrawee(buyer/importer)受票人（买方/进口商）5.Representativeincaseofneed需要时的代理人

whoisthepartyentrustingthehandlingofacollectiontoabank

thebanktowhichtheprincipalhasentrustedthehandlingofacollection

anybank,otherthantheremittingbank,involvedinprocessingthecollection

thecollectingbankmakingpresentationtothedrawee

theonetowhompresentationistobemadeinaccordancewiththecollectioninstructionChapter5Collection

托收业务可分为委托和收款两个阶段，委托人、托收行、代收行与付款人之间的关系有：委托代理关系、债权债务关系。委托人与托收行、托收行与代收行之间皆为委托代理关系；委托人与付款人之间是债权债务关系。代收行与付款人之间不存在委托代理关系或契约关系。Chapter5CollectionColletingBankRemittingBankPrincipalDraweeDocumentation;CollectionorderDocuments;CollectioninstructionDocumentsAcceptance;CashpaymentCollectionorderCollectioninstructionS／CChapter5Collection托收的两个契约关系委托人与托收行之间的契约关系托收行与代收行之间的契约关系托收行发给代收行的面函,形成托收行于代收行的契约托收行将列入托收申请书的各项托收指示全部转入托收面函，不能随便增加或减少出口商用托收申请书发出的托收指示，形成委托人与托收行之间的契约。Chapter5CollectionChapter5CollectionTheB／E’sdelivering:endorsement

ForSeller’sname,placeSignaturePrincipalRemittingBankColletingBank

(1)whenprincipalpresenthisB／Etoremittingbank:BlankEndorsement

Chapter5CollectionTheB／E’sdelivering:endorsement(2)whenremittingbankairmailB／Etocollectingbank:CollectingEndorsementForcollectionPaytotheorderofcollectingbank,placeForremittingbank,placeSignatureChapter5CollectionTypesofcollectionIntermsofdocumentsrelated*1)Cleancollection光票托收*2)Documentarycollection跟单托收

3)Directcollection直接托收Chapter5Collection（1）Cleancollection光票托收

Collectiononfinancialinstrumentswithoutbeingaccompaniedbycommercialdocuments.Open-accountoronconsignment

赊销寄售是指不附带商业单据的金融单据的托收。光票托收一般用于收取货款尾数、代垫费用、佣金、样品费或其他贸易从属费用。光票托收的汇票有即期汇票和远期汇票Chapter5CollectionColletingBankRemittingBankPrincipalDraweeDocumentation;CollectionorderFinancialDocuments;CollectioninstructionDocumentsAcceptance;CashpaymentCollectionorderCollectioninstructionRepresentativeincaseofneedNon-acceptanceNon-paymentChapter5Collection（2）Documentarycollection跟单托收

Collectionon

a.financialinstrumentsbeingaccompaniedbycommercialdocumentsor;mercialdocumentswithoutbeingaccompaniedbyfinancialinstruments.是指将金融单据与商业单据一起或仅有商业单据不附有汇票等金融单据的托收。Chapter5Collection跟单托收a.附带商业单据的金融单据项下的托收b.不附有金融单据的商业单据项下的托收避免印花税Chapter5CollectionremittingbankDrawee／payerprincipalShippingcompanycollectingbankS/C1.goods2.B/L5.collectioninstruction,documentarybill9.B/L10.goods11.reimbursement12.makepayment4.receipt3.Collectioninstruction,documentarybill7.D/P,D/A6.Presentdocumentarybill8.deliverdocumentsChapter5Collection

CollectionProcedureTermsfordeliveringdocuments1.DocumentsagainstAcceptance(D∕A)2.DocumentsagainstPayment(D∕P)3.DocumentsagainstPaymentatXXdaysaftersight(D∕PatXXdaysaftersight)Chapter5CollectionremittingbankDrawee／payerprincipalShippingcompanycollectingbankS/C1.goods2.B/L5.collectioninstruction,documentarybill9.B/L10.goods13.reimbursement1.(D∕A)CollectionProcedure14.makepayment4.receipt3.Collectioninstruction,documentarybill7.D/A6.PresentdocumentaryB／Eforacceptance8.deliverdocuments11.PresentB／EforPayment12.MakepaymentChapter5Collection注释：1、进出口商订立买卖合同，规定采用承兑付款交单方式结算。2、出口商发货后，填写托收申请书，开具远期汇票，连同全套货运单据交托收银行，委托代收货款。3、托收银行填制和寄送托收委托书和跟单汇票委托代收银行收款。4、代收银行向进口商提示跟单汇票。5、进口商验单无误后承兑汇票6、代收银行将全套货运单据交进口商。7、到期日代收银行向进口商提示付款8、进口商验单无误后付清货款。

9、代收银行向托收银行付款

。10、托收银行将货款付给出口商。*即期付款交单（D/PSIGHT）Chapter5CollectionremittingbankDrawee／payerprincipalShippingcompanycollectingbankS/C1.goods2.B/L5.collectioninstruction,documentarybill9.B/L10.goods11.reimbursement2.D∕P

CollectionProcedure12.makepayment4.receipt3.Collectioninstruction,documentarybill7.Makepayment8.deliverdocumentarybill6.PresentdocumentaryB／EforpaymentChapter5Collection注释：1、进出口商订立买卖合同，规定采用即期付款交单方式结算。2、出口商发货后，填写托收申请书，开具即期汇票，连同全套货运单据交托收银行，委托代收货款。3、托收银行填制和寄送托收委托书和跟单汇票委托代收银行收款。4、代收银行向进口商提示跟单汇票。5、进口商验单无误后付清货款。

6、代收银行将全套货运单据交进口商。7、代收银行向托收银行付款

。8、托收银行将货款付给出口商。*即期付款交单（D/PSIGHT）Chapter5CollectionremittingbankDrawee／payerprincipalShippingcompanycollectingbankS/C1.goods2.B/L5.collectioninstruction,documentarybill9.B/L10.goods13.reimbursement14.makepayment4.receipt3.Collectioninstruction,documentarybill7.D/A6.PresentdocumentaryB／Eforacceptance10.deliverdocuments8.PresentB／EforPayment9.Makepayment3.D∕PatxdaysaftersightCollectionProcedureChapter5Collection注释：1、进出口商订立买卖合同，规定采用远期付款交单方式结算。2、出口商发货后，填写托收申请书，开具远期汇票，连同全套货运单据交托收银行，委托代收货款。3、收银行邮寄托收委托书和跟单汇票委托代收银行收款。4、代收银行向进口商提示汇票、要求承兑。5、进口商验单无误后承兑汇票，代收银行保留汇票和全套单据*远期付款交单（D/PAFTERSIGHT）Chapter5Collection注释：6、汇票到期日提示汇票，要求进口商付款。7、进口商付清货款。8、代收银行将全套货运单据交进口商。9、代收银行向托收银行付款。10、托收银行将货款付给出口商。货物抵港，但买方尚未付款，不能得到单据，无法提货，以致货物滞港或招致损失或罚款。怎么办？URC522规定：如果托收指示明确为远期付款交单，则单据只能凭这样的付款才能交出，代收行并不会因延迟交单产生任何后果负有责任。*远期付款交单（D/PAFTERSIGHT）Chapter5Collection其他条件或形式的交单1、PartialPayment（部分付款或部分承兑交单）2、Deliverofdocumentagainstpromissorynote（凭本票或付款承诺书交单）3、Deliverofdocumentagainstlettersofundertakingtopay（凭付款承诺书交单）4、Deliverofdocumentagainstasignedtrustreceipt（凭签字的信托收据交单）5、Deliverofdocumentagainstletterofguaranteefromthebuyersortheirguaranteeingpaymentmustbemadeatafixedfuturedate（凭买方或其银行开立保函担保在远期付款交单）Chapter5Collection（3）Directcollection直接托收Becausethedocumentsunderdirectcollectionareremittedbythesellerdirectlytothecollectingbank,theyarenotroutedthroughtheremittingbank,sodirectcollectionisnotincorporatedintheURCNo.522.Chapter5CollectionremittingbankDrawee／payerprincipalShippingcompanycollectingbankS/C1.goods2.B/L5.collectioninstruction,documents9.B/L10.goods11.reimbursement12.makepayment4.BlankCollectioninstruction3.DirectCollectioninstruction,7.Makepayment

6.Present8.deliverdocumentsDirectcollectionProcedure5.DuplicateofDirectCollectioninstruction,Chapter5CollectionChapter5Collection远期付款交单为什么在实际中较少运用？

由于这项交易的基本条件是付款交单，所以，进口方作为汇票的付款人虽已承兑了汇票但并不能取得代表物权的货运单据，只有在承兑到期之日付清票款才能获得货运单据。而在付款之前，货运单据仍由代收行掌管。所以，这种远期付款交单方式对出口方仍具有一定保障，但对于进口方却并无实际意义，因为她对远期汇票做了承兑，承担了该汇票付款到期之日一定付款的责任，但与此同时，他却拿不到代表物权的货运单据，他又何必多此一举呢？因此，在我国对外出口结算中几乎不采用这种方式。ICC也不鼓励使用远期D/P的方式结算。Chapter5CollectionExchangeforHKD21500.00D/PAtsightofthisFirstbillofExchange(Secondofthesametenoranddateunpaid)paytotheorderofTheIndustrialandCommercialBankofChinathesumofHongKongdollarstwentyonethousandfivehundredonlyDrawnagainstshipmentof22balesofpongeefromBeijingtoHongKongforcollection.ToSunlightGarmentsCompany,314LockyRoad,HongKongForBeijingTextilesImportandExportCorporation,TianjinSignatureManagerD/Patsight下的及其汇票范例Chapter5CollectionD/P和D/A比较在付款交单方式下，只有在进口方付清货款后才能得到货运单据。对于进出口双方而言，是一方交款，另一方交单。可见，这种交单条件给出口方提供了一定的保障。

在承兑交单方式下，进口方先行拿到了单据提取了货物，然后待汇票承兑到期付款之日再履行付款责任。这种交单方式无疑对进口方十分有利，也是出口方对进口方提供的商业信用。所以，这种方式对出口方来说具有一定的风险。Chapter5CollectionDocumentsagainstpaymentD/PDocumentsagainstacceptanceD/AB/ESightBillornobillTimeBillAcceptanceNoacceptanceMusthaveacceptanceDocumentsconditionAgainstpaymentAgainstacceptancerisk商业信用，可以控制货物，出口商面临一定风险商业信用，无法控制物权，有可能钱货两空①当托收行在代收行开立账户时,托收行应在托收指示中列明：

“whencollectedpleasecreditouraccountwithyouunderyourcable/airmailadvicetous.”

Instructionforreimbursement(偿还)

CollectingBank1.whencollectedpleasecreditouraccountwithyouunderyourcable/airmailadvicetous.账户行开户行RemittingBank2.Youra/ccredited.Chapter5Collection

②当代收行在托收行开立账户时，托收行应在托收指示中列明：“Pleasecollecttheproceedsandauthorizeusbycable/airmailtodebityouraccountwithus.”

1.Pleasecollecttheproceedsandauthorizeusbycable/airmailtodebityouraccountwithus.开户行账户行RemittingBank2.Youra/cdebited.CollectingBankChapter5Collection③托收行与代收行之间无账户关系，而托收行在另一家银行开立账户时托收行应在托收指示中列明：“PleasecollectandremittheproceedstoABankforcreditofouraccountwiththemundertheircable/airmailadvicetous.”Chapter5CollectionRemittingBankCollectingBank账户行X1.PleasecollectandremittheproceedstoXBankforcreditofouraccountwiththemundertheircable/airmailadvicetous3.Youra/ccredited3.Youra/cdebited开户行开户行Instructingareimbursingbanktoeffectpayment通过账户行拨头寸2.Pleasedebitoura/candcreditBa/cwithyou

Chapter5Collection5.3Riskandloan

involved

托收业务中的风险与信贷（1）Risksforexporters出口商的风险SeldomdoesaselleracceptpaymentbyD/PorD/Aunlessthebuyerisofunquestionableintegrityorifthereisaspecialrelationbetweenthesellerandthebuyer.Generallyspeaking,mostoftheriskstheexporterassumesinclude:acceptancerisk市场风险,creditriskoftheimporter进口商信用风险,politicalriskoftheimporter’scountry进口国家风险,foreignexchangetransferrisk外汇风险anddocumentaryriskthattheshipmentmayfailtoclearcustoms.单据风险导致货物无法清关Chapter5CollectionAcceptancerisk市场风险Therealreasonforthenon-acceptanceofmerchandiseisthatbetweenthetimetheorderwasplacedandthedraftreceived,therehasbeenasignificantdropinthemarketprice.货价大幅度降价Storagecharge仓储费Reducedpriceinthemarket被迫降价Chapter5CollectionNon-paymentoftradeacceptanceGenerally,shippingonatime-draftbasisismoreriskyforthesellerthanasightdraft.D/A1.Afterthetime-draftisaccepted,thecolletingbankwillreleasethedocumentstotheimporter.So,theexporterlosethecontroloverthemerchandise.出口商失去货物2.Theimportermaydishonorforpaymentatmaturity.

出口商到期遭拒付.Chapter5CollectionPossessionofgoods进口商可提前占有货物1.Duetolocalregulation,theimportercangetpossessionofthegoodswithoutpayingoracceptingthedraft.2.Certaingovernmentsallocate(分派,分配)

theneededforeignexchangeaftertheimportershowthemtheshippingdocuments.惯例风险Chapter5CollectionExchangerestrictions外汇管制Thelocalexchangeregulationsdonotpermittheimportertoobtainthenecessaryforeignexchange.进口商无法获得外汇对外支付Questions1.Howmanyexporter’smeasuresagainstriskscanyoulist?2.Whichmeasuredoyouthinkisthemostimportant?Chapter5CollectionExporter’smeasuresagainstrisks

1.Importerisofgoodsreputationandgoodfinancialstanding.进口商的信誉和财务状况良好2.Theexportershouldtakeintoaccounttheeconomicandpoliticalconditions.

出口商应考虑经济和政治风险3.Theexportershouldpayattentiontotheforeignexchangeregulationsintheimportingcountry.

关注进口国的外汇管理政策4.Theexportercantakeprecautions,suchasbyhedgingoperationsorbyimmediatesettlement.

采取外汇风险保值措施或提前结汇Chapter5Collection(2)Risksforimporter1)Paymentmayhavetobemadepriortothearrivalofthegoods.2)theimporterincurstwoseparatelegalliabilities;thatis,hewillhaveanotherlegalliabilityonthebillofexchangebesideshis1iabilityonthesalescontract.3)ifabillofexchangeisprotested,thiscanruinthereputationofatraderandmaybeconsideredanactofbankruptcy.Chapter5CollectionChapter5Collection案例分析托收项下单据抬头制作错误导致损失案案情：香港A公司偕同其国外总公司负责人与我方某出口公司签订贸易合约，价格条款为CIF鹿特丹，以托收方式结束。合约由我方出口公司与香港A公司出面签字，合约上购货人栏注明其国外总公司的名称。我方出口公司根据合约缮制单据时，认为单据是与香港A公司签订的，汇票的付款人、发票的收货人与提单的被通知人均做成了香港A公司抬头，全套单据委托中国银行按即期付款交单方式向香港A公司收款。Chapter5Collection此后，我方出口公司发现该批货款逾期多时尚未收回。经查明货物早已抵达目的港，但因为香港A公司的总公司未见到有关单据，货物尚存海关仓库，需支付存储费用7000美元。我方出口公司只能通过托收行将单据从香港退换，更改各种单据的抬头，通过银行对其总公司进行托收。再次期间，存储费用增至35000美元。不就，香港A公司的总公司来电声称其只承担10000美元的存储费用，余数概由我方出口公司自理。当我方公司表示同意并要求对方