信用证指南专业知识讲座

信用证操作指南美捷时喷雾阀有限公司信用证操作指南制作:David

1.信用证概念2.信用证种类3.信用证流程4.信用证审核5.信用证风险分析第1页信用证概念美捷时喷雾阀有限公司信用证(LetterofCredit)是进口商银行（开证行）应申请人要求和批示向受益人开立、有一定金额、在一定期限内凭要求单据，在指定地点支付（即付款、承兑或议付汇票）书面确保，是银行有条件付款承诺。它是进出口双方选择一种结算方式。信用证操作指南第2页信用证种类美捷时喷雾阀有限公司1.Revocable

L/C/Irrevocable

L/C

可撤消信用证/不可撤消信用证

可撤消信用证是指在开证之后，开证行无需事先征得受益人同意就有权修改其条款或者撤消信用证。

2.Confirmed

L/C/Unconfirmed

L/C

保兑信用证/不保兑信用证

一份信用证上除了有开证银行确定付款确保外，尚有另一家银行确定付款确保，这样信用证就是保兑信用证。3.Sight

L/C/Usance

L/C

即期信用证/远期信用证

4.Transferable

L/C/Untransferable

L/C

可转让/不可转让信用证

可转让信用证是指信用证受益人（第一受益人）能够要求信用证中尤其授权转让银行，将该信用证所有或部分转让给一种或数个受益人（第二受益人）使用信用证。信用证操作指南第3页信用证种类美捷时喷雾阀有限公司5.Revolving

L/C

循环信用证

一种信用证要求该信用证使用办法是有条款入条件,使其不许修改信用证,而能够更新或复活,这种信用证叫做循环信用证

6.Documentary

L/C/Clean

L/C

跟单信用证/光票信用证

(1)跟单信用证(DocumentaryCredit)是凭跟单汇票或仅凭单据付款信用证。此处单据指代表货物所有权单据（如海运提单等),或证明货物已交运单据(如铁路运单,航空运单,邮包收据）。(2)光票信用证(CleanCredit)是凭不随附货运单据光票(CleanDraft)付款信用证。银行凭光票信用证付款，也可要求受益人附交一此非货运单据，如发票、垫款清单等。信用证操作指南第4页信用证种类美捷时喷雾阀有限公司7.Deferred

payment

L/C/Anticipatory

L/C

延付信用证/预支信用证

8.Back

to

Back

L/C/Reciprocal

L/C

对背信用证背对背信用证是指一种信用证受益人以这个信用证为确保要求一家银行开立以该银行为开证行，以这个受益人为申请人一份新信用证。也称转开信用证

9.Reciprocal

L/C

对开信用证即两家银行互为开证行和通知行，多见于易货贸易和赔偿贸易等信用证操作指南第5页美捷时喷雾阀有限公司(信用证流程示意图)信用证流程信用证操作指南第6页美捷时喷雾阀有限公司信用证审核HSBCTRADESERVICES,673NATHANROAD,MONGKOK,KOWLOON.NEWDCADVICEDATE22DEC2023

MAJESTYPACKAGINGINTERNATIONALPLEASEQUOTEOURREFNO.LTD,UNIT612,CARNARVONPLAZA,DT159151-00NO.20CARNARVONROAD,TST,KOWLOON,HONGKONG

DocumentaryCreditNo. DT159151Amount USD20,462.00Applicant BODYCARETOILETRIESLTD35FExpirydate 25JAN2023

InaccordancewiththetermsofArticle7(A)ofUCP500weadvisehavingreceivedthecaptionedDocumentaryCreditinyourfavour.

Wehavenotaddedourconfirmationtothiscreditandconsequentlythiscreditconveysnoengagement/responsibilityonourpart.

Wehavedebitedyouraccount636-179582-838asfollows(DocumentaryCreditissenttoyoubycourierunlessyouhavealreadygivenusyourspecialdeliveryinstruction):DCADVISINGCOMMHKD260.00DCAdvisingEnquiryLines:29513377,29513399,29513403ForTradeandDocumentationEnquiriesHotline(NonDCAdvisingIssues):29513232信用证操作指南第7页美捷时喷雾阀有限公司信用证审核ImportantNoticetoBeneficiary-------------------------------PleasecheckthetermsandconditionsofthiscreditimmediatelyandnotethatweareunabletomakeanychangeswithouttheIssuingBank'sauthority.Accordingly,shouldanyofitstermsandconditionsbeunacceptable,pleasecontacttheapplicantdirect,requestinganamendmenttobeadvisedtouswithoutdelay.ShouldthisbeaTransferableCredit,andshouldwebeauthorizedtoeffectsuchtransfer,pleasenotethatweareundernoobligationtodoso.ThisnotificationmustbepresentedwiththeoriginalDocumentaryCredittogetherwithanysubsequentamendmentsandalldocumentsrequiredthereinfornegotiation.ThisDocumentaryCreditissubjectto,andwillbehandledinaccordancewith,theeditionoftheICCUniformCustomsandPracticeforDocumentaryCreditscurrentlyinforceandtherelevantversionofthee-UCP,ifapplicable.ASPERYOURSTANDINGINSTRUCTION,DOCUMENTARYCREDIT/AMENDMENTISSENTTOYOURTSDT1(FDS)"AcommissiondiscountofHK$50willbeavailableuntil31Dec04foreveryimportdocumentarycredit(DC)application/amendmentortransferofexportDCarrangedthroughBusinessInternetBanking.Sothemoretradetransactionsyouarrangeonline,themoreyou'llsave!"ShouldyoubeauserofourDCSafeCustodyservice,pleasebeinformedthatHSBCwilldisposeoftheoriginalDC/amendmentwithin6monthsfromexpiration/fullutilisation,unlessyourequestusinadvancetoreturnthesametoyou.THISISACOMPUTERGENERATEDADVICE,AUTHORISEDSIGNATUREOFTHEBANKISNOTREQUIRED.

信用证操作指南第8页美捷时喷雾阀有限公司信用证审核MAJESTYPACKAGINGINTERNATIONAL22DEC2023LTD,UNIT612,CARNARVONPLAZA,NO.20CARNARVONROAD,TST,KOWLOON,HONGKONG

USDTWENTYTHOUSANDFOURHUNDREDSIXTYTWOONLY

DEARSIRS,

INACCORDANCEWITHTHETERMSOFARTICLE7(A)OFUCP500,WEADVISEHAVINGRECEIVEDTHEFOLLOWINGTELETRANSMISSIONFROMINGGROEPNV(SWIFTADDRESS:INGBNL2A)

27SEQOFTOTAL: 1/140AFORMOFDC: IRREVOCABLE20DCNO: DT15915131CDATEOFISSUE: 21DEC0431DEXPIRYDATEANDPLACE: 25JAN05HONGKONG50APPLICANT: BODYCARETOILETRIESLTD REDSCARBUSINESSPARK LONGRIDGEROAD,PRESTON 000000LANCASHIREPR25NAUK59BENEFICIARY: MAJESTYPACKAGINGINTERNATIONAL LTD,UNIT612,CARNARVONPLAZA, NO.20CARNARVONROAD,TST, KOWLOON,HONGKONG信用证操作指南第9页美捷时喷雾阀有限公司信用证审核32BDCAMT: USD20,462.0041DAVAILABLEWITH/BY: ANYBANK BYNEGOTIATION42CDRAFTSAT: SIGHT42ADRAWEE: INGBNL2A43PPARTIALSHIPMENTS: NOTALLOWED43TTRANSHIPMENT: NOTALLOWED44ALOADING/DISPATCHAT/FROM:ANYCHINESEPORT44BFORTRANSPORTATIONTO:LIVERPOOL44CLATESTDATEOFSHIPMENT:10JAN0545AGOODS:TERMSOFDELIVERY:CIFLIVERPOOLGOODS/SERVICES:+CONCISEGOODSDESCRIPTIONORDERNR:085235+1STDELIVERY:.3600211P2142-28/410B-109BLUE120.000.3600212P2142-28/410B-126BLUE100.000.3600222P2102-24/410-119CLEAR66.000VALUEOF1STDELIVERYINCLUDINGFREIGHTANDINSURANCEUSD20.462,00

信用证操作指南第10页美捷时喷雾阀有限公司信用证审核46ADOCUMENTSREQUIRED:+SIGNEDCOMMERCIALINVOICEIN3FOLD+PACKING-LISTIN3FOLD+MARINEBILLOFLADING,ISSUEDTOORDERANDBLANKENDORSED,MARKEDFREIGHTPREPAIDANDNOTIFY:APPLICANT+CERTIFICATEOFORIGINGSPFORMA.+BENEFICIARIESDECLARATIONSTATINGTHATTHEGOODSHAVEBEENDELIVEREDONPLASTICPALLETS.+FULLSETNEGOTIABLEINSURANCEPOLICY/CERTIFICATEFORTHECIFVALUEOFTHEGOODSPLUS10PERCENT,COVERINGTHERISKS:INSTITUTEWARCLAUSES(CARGO)DATED01.01.82,INSTITUTESTRIKECLAUSES(CARGO)DATED01.01.82,INSTITUTECARGOCLAUSES(A)DATED01.01.82,WITHCLAIMSPAYABLEINTHEUNITEDKINGDOM.47AADDITIONALCONDITIONS:+DOCUMENTSREQUIREDMAYNOTBEDATEDPRIORTOTHEDATEOFISSUANCEOFTHISLETTEROFCREDIT.+DRAFTS(IFREQUIRED)TOBEMARKED:'DRAWNUNDERL/C-NUMBER(ASINDICATEDABOVE)OFINGBANK'+INCASEWERECEIVEDOCUMENTSCONTAININGDISCREPANCIES,WEWILLDEDUCTADISCREPANCYFEEOFEUR55,00(ORCOUNTER-VALUE).

信用证操作指南第11页美捷时喷雾阀有限公司信用证审核+REFUSEDDOCUMENTSHELDATTHEPRESENTER'SDISPOSALMAYBETAKENUPANDHONOREDBYTHEISSUINGBANKATANYTIMEBEFORETHEYMUSTBERETURNEDTOTHEPRESENTERUNLESSPRESENTERADVISEUSTOTHECONTRARYWITHIN24HOURSAFTERWEHAVESENTTHERELATIVEADVISEOFREFUSAL.+THIRDPARTYDOCUMENTSACCEPTABLE.71BDETAILSOFCHARGES:ALLBANKCHARGESOTHERTHANTHOSEOFTHEISSUINGBANKAREFORBENEFICIARIES'ACCOUNT.48PERIODFORPRESENTATION:WITHIN15DAYSAFTERDATEOFSHIPMENT.49CONFIRMATIONINSTRUCTIONS:WITHOUT78INFOTOPRESENTINGBK:+EACHDRAWINGMUSTBEENDORSEDONTHEREVERSEOFTHISL/C.+DOCUMENTSTOBEFORWARDEDINONESETBYCOURIERSERVICETO:INGBANKNEDERLAND,DOC.TRADEDEPT,BIJLMERDREEF1091102BWAMSTERDAM.+PAYMENTINSTRUCTIONSARETOBEINCORPORATEDINTHEREMITTINGBANK'SCOVERINGLETTER.ANY(ADDITIONAL)INSTRUCTIONSFROMTHIRDPARTIESWILLBEIGNORED.+UPONRECEIPTOF(DRAFTWITH)DOCUMENTSWESHALLCOVERYOUINACCORDANCEWITHYOURINSTRUCTIONS.信用证操作指南第12页美捷时喷雾阀有限公司信用证风险分析信用证结算是国际经济活动中最广泛使用一种结算方式。由于其属于银行信用，对双方来讲都具有安全确保作用，因此是一种比较安全结算方式。但事实上无论对出口商、还是对进口商来说，都存在着一定风险。1.进口方伪造信用证进口方窃取银行已印好空白格式信用证，或与已倒闭或濒临破产银行职员歹意串通开出信用证，或将过期失效信用证歹意涂改等，引诱出口方发货，以骗取货物，使出口方货款两空，损失惨重。2.进口方从某些资信不良小银行开出信用证在外经贸实际业务中，不法进口方往往与某些信用较差小银行勾结，故意开出内容论述纷繁复杂、条款含糊不清信用证，致使出口方收汇困难，或造成单据不符而被迫积极降价结局。信用证操作指南第13页美捷时喷雾阀有限公司信用证风险分析3.进口方不按协议要求开立信用证信用证是银行根据进口方要求或批示开立，信用证条款应与协议条款一致。但在实际业务中，进口方不根据协议开证，从而使协议执行发生困难，或使出口方违反协议要求，遭致额外损失。4.进口方开出有“陷阱”信用证5.信用证中有“软条款”所谓“软条款”是指信用证中加列某些条款，这些条款使信用证下开证行付款是否不是取决于单证是否表面相符，而是取决于第三者履约行为。例如：信用证暂不生效，待开证