单证员考试-信用证部分

国际商务单证缮制二、信用证（一）概念信用证（LetterofCredit，L／C）信用证是一种由银行依照客户的要求和指示开立的有条件的承诺付款的书面文件。属于银行信用。一、信用证基本知识（二）信用证当事人：（1）开证申请人(Applicant)。（2）开证行(Opening／IssuingBank。（3）通知行(Advising/NotifyingBank。（4）受益人(Beneficiary)。（5）议付行(NegotiatingBank)。（6）付款行(PayingBank)。(1)开证申请人(Applicant)。向银行申请开立信用证的人,在信用证中又称开证人(Opener)。(2)开证行(Opening／IssuingBank)。接受开证申请人的委托开立信用证的银行，它承担保证付款的责任。(3)通知行(Advising/NotifyingBank)。指受开证行的委托，将信用证转交出口人的银行，它只证明信用证的真实性，不承担其他义务。(4)受益人(Beneficiary)。指信用证上所指定的有权使用该证的人，即出口人或实际供货人。(5)议付银行(NegotiatingBank)。指愿意买入受益人交来跟单汇票的银行。(6)付款银行(PayingBank)。信用证上指定付款的银行，在多数情况下，付款行就是开证行。（三）信用证的基本业务流程进口商（开证申请人）轮船公司出口商（受益人）进口地银行（开证行）出口地银行（通知行/议付行）(1)商品合同(13)提单(14)货物(5)发货(6)提单(3)转交信用证(9)寄单索汇(10)偿付垫款(2)申请开证(11)通知付款赎单(12)付款赎单(4)通知信用证(7)交单议付(8)垫款议付二、申请信用证以信用证方式支付的贸易实务中，开立信用证是履行进口合同的第一步，是进口业务的重要环节，进口方必须按合同规定开立信用证。（一）申请开立信用证的程序向银行申请，递交进口合同副本，所需附件。1.递交材料按银行规定填写，一式三份，按合同规定填写，内容明确、完整、无词意不清的记载。2.填写开证申请书3.缴付保证金4.支付开证手续费（二）信用证申请书内容

1.申请书正面内容（理论与实务P200）

2.申请书反面内容（理论与实务P200）1.信用证申请书正面的内容(1)申请日期；(2)申请人名称（全称）及详细地址、联系电话等；(3)申请开证的总金额；(4)与申请书相关的买卖合同号码；(5)受益人的名称(全称）及详细地址、电话号码等；(6)要求以何种方式传递信用证（电开、信开、简电开、快递开出后紧跟着寄送电报证实书）；(7)信用证的性质（如：可撤销或不可撤销、是否加具保兑、是否可转让等）；(8)申请开证中对所需要的单据条款，包括所需单据的种类、份数，出具单据的机构以及其他特殊要求；(9）对汇票的要求，包括汇票的付款期限、付款人、金额等；(10)本合同项下的货物名称、规格、数量、单价、价格条件、唛头、包装条件及其所必需的描述；(11)对于装货期、交单期及有效期限的要求；(12)对于装运地点、交单地点及到期地点的要求；(13)对于货物是否允许分批、是否允许转运的要求；(14)对于国外议付行费用的要求及解释；(15)其他特殊要求；(16)信用证内容必须注明依据《UCP600》开出，且各项条款与规定要符合该惯例的规定和解释。IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO：

Date:Beneficiary(fullnameandaddress)L/CNO.ContractNo.DateandplaceofexpiryofthecreditPartialshipmentsTransshipmentwhichshallbetheoperativeinstrument)Loading

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requiredApplicantIRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO：

Date:Beneficiary(fullnameandaddress)L/CNO.ContractNo.

DateandplaceofexpiryofthecreditPartialshipments

□allowed

□not

allowedTransshipment□allowed

□not

allowed□Issue

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airmail

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express

delivery

□Issue

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Termsofpayment□FOB□CFR□CIF□orothertermsDocuments

required()Otherdocuments,ifany:

CertificateofOriginin2copiesissuedbyauthorizedinstitution.Additionalinstructions:Applicant:name,signatureofauthorizedperson

根据国际商会UCP500(《跟单信用证统一惯例》)，信用证业务是纯单据业务，与实际货物无关.

信用证申请书上应按合同要求明确写出所应出具的单据，包括单据的种类，每种单据所表示的内容，正、副本的份数，出单人等。一般要求提示的单据有提单（或空运单、收货单）、发票、箱单、重量证明、保险单、数量证明、质量证明、产地证、装船通知、商检证明等等以及其他申请人要求的证明等。Documentsrequired:(markedwithx)1.()SignedCommercialInvoicein3copiesindicatinginvoiceno.

,contractno.

.2.()FullsetofcleanonboardoceanBillsofLadingmadeouttoorderofissuingbankandblankendorsed,marked"freight()tocollect/()prepaid()showingfreightamount"notifyingtheapplicant.3.()InsurancePolicy/Certificatein2copiesfor110%oftheinvoicevalueshowingclaimspayableinChinaincurrencyofthedraft,blankendorsed,covering()OceanMarineTransportation/()AirTransportation/()OverLandTransportation/()AllRisks,4.()PackingList/WeightMemoin3copiesindicatingquantity/grossandnetweightsofeachpackageandpackingconditionsascalledforbytheL/C.5.()CertificateofQuantity/Weightin

copiesissuedanindependentsurveyorattheloadingport,indicatingtheactualsurveyedquantity/weightofshippedgoodsaswellasthepackingcondition.6.()CertificateofQualityin

copiesissuedby()manufacturer/()publicrecognizedsurveyor.7()Beneficiary’scertifiedcopyofFAXdispatchedtotheaccounteewith

aftershipmentadvising()nameofvessel/()date,quantity,weightandvalueofshipment.8.()Beneficiary’sCertificatecertifyingthatextracopiesofthedocumentshavebeendispatchedaccordingtothecontractterms.9.()ShippingCompany'sCertificateattestingthatthecarryingvesselischarteredorbookedbyaccounteeortheirshippingagents.Additionalinstructions:1.()Allbankingchargesoutsidetheopeningbankareforbeneficiary'saccount.2.()Documentsmustbepresentedwithin10daysafterdateofissuanceofthetransportdocumentsbutwithinthevalidityofthiscredit.3.(

)Thirdpartyasshipperisnotacceptable,ShortForm/BlankbackB/Lisnotacceptable.4.(

)Bothquantityandcreditamount______%moreorlessareallowed.5.()Alldocumentsmustbesenttoissuingbankbycourier/speedpostinonelot.(

)Otherterms,ifanyDocuments

required()Otherdocuments,ifany:

CertificateofOriginin2copiesissuedbyauthorizedinstitution.Additionalinstructions:Applicant:name,signatureofauthorizedperson

IRREVOCABLEDOCUMENTARYCREDITAPPLICATIONTO：

Date:Beneficiary(fullnameandaddress)L/CNO.ContractNo.DateandplaceofexpiryofthecreditPartialshipmentsTransshipmentwhichshallbetheoperativeinstrument)Loading

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board/dispatch/takingincharge

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requiredApplicant2.信用证申请书反面的内容信用证反面是申请人对开证行的声明，用以明确双方责任。(1)声明申请人同意按照有关国际惯例《UCP600》办理该信用证项下一切事宜，并承担由此产生的一切责任；(2)声明委托银行开立信用证，并保证银行按时支付货款、手续费、利息及一切费用；(3)明确收到单据后，申请人在×个工作日内复审单据，并在规定期限内通知银行接受与否；(4)声明该信用证及其项下业务往来函电及单据如因邮、电或其他方式传递过程中发生遗失、延误、错漏等银行概不负责；(5)声明若信用证需要修改，应由申请人及时通知银行，并及时核对信用证副本或修改书副本是否与原申请书相符；(6)声明如申请书字迹不清或词意含混而引记的后果由申请人负责。三、开立信用证27:SEQUENCEOFTOTAL：1/140A:FORMOFDOCUMENTARYCREDIT：IRREVOCABLE20:DOCUMENTARYCREDITNUMBER：00130010018208A131C:DATEOFISSUE：13010140E:APPLICABLERULES：UCPLATESTVERSION31D:DATEANDPLACEOFEXPIRY：130220CHINA50:APPLICANT：DESENEUROPEGMBHGIRARDETSTRASSE2-38,EINGANG.4D-45131ESSEN,GERMANY59:BENEFICIARY：MATYINTERNATIONALCO.,LTD.NO.29JIANGNINGROAD,SHANGHAI,CHINA（一）案例介绍（2013年）32B:CURRENCYCODE,AMOUNT：USD9008.0041A:AVAILABLEWITH…BY…：BANKOFCHINABYNEGOTIATION42C:DRAFTSAT…：30DAYSAFTERSIGHT42A:DRAWEE:DESENEUROPEGMBH43P:PARTIALSHIPMENTS:NOTALLOWED43T:TRANSHIPMENT:NOTALLOWED44E:PORTOFLOADING/AIRPORTOFDEPARTURE:ANYCHINESEPORT44F:PORTOFDISCHARGE/AIRPORTOFDESTINATION:HAMBURGBYSEA.44C:LATESTDATEOFSHIPMENT:13021045A:DESCRIPTIONOFGOODSAND/ORSERVICES:1600PCSHOMEWEARASPERORDERNO.MY1301ANDS/CNO.MT13008CIFHAMBURGPACKEDINCARTONOF40PCSEACH46A:DOCUMENTSREQUIRED+SIGNEDCOMMERCIALINVOICESINTRIPLICATEINDICATINGLCNO.ANDCONTRACTNO.+FULLSET(3/3)OFCLEANONBOARDOCEANBILLOFLADINGMADEOUTTOAPPLICANTANDBLANKENDORSEDMARKED“FREIGHTPREPAID”NOTIFYINGTHEAPPLICANT.+SIGNEDPACKINGLISTINTRIPLICATESHOWINGTHEFOLLOWINGDETAILS:TOTALNUMBEROFPACKAGESSHIPPED;CONTENT(S)OFPACKAGE(S);GROSSWEIGHT,NETWEIGHTANDMEASUREMENT.+CERTIFICATEOFORIGINISSUEDANDSIGNEDORAUTHENTICATEDBYALOCALCHAMBEROFCOMMERCELOCATEDINTHEEXPORTINGCOUNTRY.+INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSEDINBLANKFOR110%INVOICEVALUE,COVERINGALLRISKSOFCICOFPICC(1/1/1981).71B:CHARGES:COMMISSIONSAREFORACCOUNTOFBENEFICIARYINCLUDINGREIMBURSINGCHARGES.（二）信用证的序号域名序号域名说明27Sequenceoftotal表明这张信用证共有几页纸，目前这页所处第几页。如“1/2”。40AFormofdoc.credit信用证性质。(“可撤销”或“不可撤销”)20Doc.CreditofIssue信用证号码。31CDateofissue信用证的开证日期。如“年月日”，共六位数。40EApplicableRulesUCPLatestVersion(UCP600)31DDateandplaceofexpiry表明该证的到期日期和到期地点。51DApplicantBank信用证申请行50Applicant开证申请人名称和地址。59Beneficiary受益人名称和地址。序号域名说明32BCurrencyCode，Amount信用证的币种和金额。金额的小数点用逗号表示。39APercentagecreditamounttolerance信用证总金额允许上下浮动的比例。例如，允许上下浮动5％，则表示成“05/05”。41A/DAvailablewith...by...信用证的使用范围及信用证的类型。例“Availablewith×××bank”,“Availablewithanybank”,“By”+信用证的类型（即期付款,延期付款,承兑和议付）42CDraftsat...表明该信用证中汇票的付款期限，如“即期：Atsight”。42A/DDrawee汇票的付款人。一般情况下是开证行，但有时也会是偿付行。序号域名说明43PPartialshipments表明该证中的货物是否允许分批出运，如是：“Allowed”；如否：“Prohibited”。43TTransshipment表明该证中的货物在运输途中是否允许转运,如是则显示“Allowed”;

如否:“Prohibited”。44ALoadingonboard/Dispatch/Takinginchargeat/from...装船、发运或接受监管的地点。44BFortransportationto货物发送的最终目的地。44CLatestdateofshipment最迟装运日，表明该证项下的货物不能迟于此日期出运。45ADescriptionofgoodsand/orservices表明该信用证应出口的货物描述续表。46ADocumentsrequired表明该信用证应提交的单据及对单据制作的规定。受益人所提交的单据和内容应符合信用证的要求。序号域名说明47AAdditionalconditions附加条款，通常是对受益人的补充要求，有的需要在相关单据上显示出来，有的则是非单据化条件。71BCharges表明由受益人承担的费用。如果缺省该域,则表明除了议付费、转让费外，所有费用由开证申请人承担。48Periodofpresentation交单的期限，审单时应与信用证的到期地点结合起来。如没有明确的交单期限，按《UCP600》规定，应视为21天。49Confirmationinstruction表明该证有无被开证行要求加具保兑。53A/DReimbursingbank表明该证有无偿付行。79InstructionstothePaying/Accepting/

Negotiatingbank开证行对付款行、承兑行或议付行的指示，通常是寄单地址和寄单方式等。（三）审证方法许多不符点单据的产生以及提交后被银行退回，大多是对收到的信用证事先检查不够造成的，往往使一些本来可以纠正的错误由于审核不及时没能加以及时地修改。因此，一般应在收到信用证的当天对照有关的合同认真地按下列各条仔细检查，这样可以及早发现错误采取相应的补救措施。收到信用证后检查和审核时，注意问题：1.检查信用证的付款保证是否有效（1）信用证明确表明是可以撤消的；信用证中如没有表明该信用证是否可以撤消，按UPC500的规定，应理解是不可以撤消的；（2）有条件的生效的信用证；如：“待获得进口许可证后才能生效”。2.检查信用证的付款时间是否与有关合同规定相一致（1）信用证中规定有关款项须在向银行交单后若干天内或见票后若干天内付款等情况。（2）信用证在国外到期通常要求在国内交单\付款。如必须在国外交单\付款，必须应提前一个邮程（邮程的长短应根据地区远近而定）以最快方式寄送。（3）如是双到期（装期和效期），装期（一般在效期前10天）提前。3.检查信用证受益人和开证人的名称和地址是否完整和准确

4.检查装期的有关规定是否符合要求逾信用证规定装期的运输单据将构成不符点,银行有权不付款。5.检查能否在信用证规定的交单期交单（1）信用证有规定的，应按信用证规定的交单期向银行交单；（2）信用证没有规定的，向银行交单的日期不得迟于提单日期后21天。（四）信用证修改

不可撤销信用证开出后，对其中条款的修改，关系到各有关当事人的权利和义务的改变，所以，在信用证有效期内，任何一方的任何修改，都必须经买卖双方协商一致同意后，由申请人通过开证行办理修改。开证行可依据申请人提交的信用证修改申请书受理该笔业务。（一）申请人提交信用证修改申请书信用证修改申请书必须由原信用证的申请人填写，并提交到原开证行办理修改业务。（二）开证行审查并受理信用证修改通知书的序号域名序号域名说明20Sender'sReference发报行的编号。21Receiver'sReference收报行的编号。23IssuingBank'sReference开证行的编号。52aIssuingBank开证行的行名31CDateofissue信用证的开证日期。30DateofAmendment信用证的修改日期。26ENumberofAmendment表明此次信用证修改的次数。59Beneficiary(beforethisamendment)表明此次修改之前原受益人名称和地址。如果此次修改需要修改受益人的名称，必须使用域79列明。序号域名说明31ENewDateofExpiry表明信用证修改后的最迟交单日期。32BIncreaseofDocumentaryCreditAmount表明原信用证需增加的币种、金额。33BDecreaseofDocumentaryCreditAmount表明原信用证需减少的币种、金额。34BNewDocumentaryCreditAmountAfterAmendment表明信用证修改后的新金额。39APercentagecreditAmounttolerance列明新的允许浮动的范围。39BMaximumCreditAmount列明修改后信用证金额的最高限额。序号域名说明39CAdditionalAmountsCovered列明附加金额，诸如对保险费、运费、利息等的修改。44ALoadingonboard/Dispatch/Takinginchargeat/from…对装船、发运或接受监管的地点的修改。44BFortransportationto对货物发送的最终目的地的修改。44CLatestdateofshipment列明对最迟装船、发运和接受监管期限的修改。44DShipmentPeriod对装船、发运和接受监管期限的修改。879Narrative列明修改的详细内容。信用证修改函SHANGHAILINSHENGTRADINGCO.,LTD548YANPINGROADSHANGHAI,CHINAFAX:0086-021-5723APRIL25,2013BRIGHTSTATIONERYCO.125SUNFLOWERPLAZASINGAPOREFAXANAGERDearmanager,WehavereceivedyourL/CNo.BRT-LSLC07issuedbyDBSBANKfortheamountofUSD42788.58coveringBRIGHTBRANDDRAFTINGMACHINE.Onperusal,wefindthattheletterofcredithavesomediscrepancies.HerepleaseamendtheL/Casfollows:(1)TheaddressofApplicantiswrong,sopleaseamendittoread“BRIGHTSTATIONERYCO.125SUNFLOWERPLAZA”.(2)ThetotalamountinwordoftheL/Cislessthanthecontract,sopleaseamendittoread“SAYUSDOLLARFORTY-TWOTHOUSANDSEVENHUNDREDEIGHTY-EIGHTANDCENTSFIFTY-EIGHTONLY”.(3)Insuranceistobecoveredfor110%ofinvoicevalue,sothewords“FORFULLINVOICEVALUEPLUS110%”aretobereplacedby“FORFULLINVOICEVALUEPLUS10%”.(4)Thewords“THECREDITCOVERINGALLRISKSANDWARRISKASPERCICDATED01/01/1980”aretobereplacedby“THECREDITCOVEINGALLRISKSANDWARRISKASPERCICDATED1/1/1981”.(5)Thewords“PACKEDINWOODENCASESOFONESETEACH”tobereplacedby“PACKEDINCARTONSOFONEEACH”.WethinkourpositionisveryclearnowandyouramendmenttotheL/Cisawaited.Yoursfaithfully.Salemanager信用证修改函SHANGHAILINSHENGTRADINGCO.,LTD548YANPINGROADSHANGHAI,CHINAFAX:0086-021-5723APRIL25,2013BRIGHTSTATIONERYCO.125SUNFLOWERPLAZASINGAPOREFAXANAGERDearmanager,WehavereceivedyourL/CNo.BRT-LSLC07issuedbyDBSBANKfortheamountofUSD42788.58coveringBRIGHTBRANDDRAFTINGMACHINE.Onperusal,wefindthattheletterofcredithavesomediscrepancies.HerepleaseamendtheL/Casfollows:50Applicant:BRIGHTSTATIONERYCO.125SUNFLOWERPLAZA.34BNewDocumentaryCreditAmountAfterAmendment:SAYUSDOLLARFORTY-TWOTHOUSANDSEVENHUNDREDEIGHTY-EIGHTANDCENTSFIFTY-EIGHTONLY.39CAdditionalAmountsCovered:FORFULLINVOICEVALUEPLUS10%.39CAdditionalAmountsCovered:THECREDITCOVEINGALLR