国际结算

? 第一节 信用证的概念及业务流程

一、信用证的定义

信用证（Letter of Credit, L/C 或Documentary Credit ）是一种银行有条件的付款承诺。它是银行（开证行）应买方（进口商）的要求和指示向卖方（出口商）开立的一定金额，在一定期限内凭规定的单据支付的书面承诺。 二、信用证的特点和作用 1、信用证特点

开证行负第一性付款责任

信用证是一项独立文件，不依附于贸易合同 信用证业务都以单据为准，不以货物为准 2、信用证作用

对进出口双方有保障作用 资金融通作用

三、信用证业务流程

1、进口商向进口方银行申请开立信用证 2、进口方银行开立信用证

3、出口方银行对受益人通知或转递信用证 4、出口方银行议付及索汇 5、进口商赎单提货

? 第二节 信用证各当事人责任与权利

一、开证申请人（Applicant）

1、进口商按买卖合同要求申请开证

开证依据、开证时间、开证行选择

2、申请人必须合理指示开证并提供开证 担保 二、开证行（Issuing Bank）

1、开证行对开证申请人的权利与义务 2、开证行必须担负第一性付款责任 3、开证行在付款和拒付时的权利与义务 三、受益人（Beneficiary）

1、收到信用证后的责任与义务 2、受益人在收款上的权利与义务

四、通知行（Advising Bank）、转递行(Transmitting Bank) 1、证明信用证的真实性 2、通知、转递信用证 3、及时澄清疑点

五、议付行(Negotiating Bank) 1、严格审单，取得货权抵押 2、有权不议付

六、付款行(Paying Bank) 1、有拒绝代付权利

2、付款后不得向受益人追索

七、保兑行（Confirming Bank） 1、有权不加保兑

2、保兑后对信用证独立负责 3、付款后无权向受益人追索 八、偿付行（Reimbursing Bank） 1、向出口地银行付款 2、不负单证不符职责

? 案例：

? 某地中行曾收到一份署名印尼国民银行万隆分行电开的信用证，金额80万美元，来

证注明使用开证行与渣打银行上海分行的密押。后来该中行去电上海渣打银行核实，得到复电“本行不为第三家非其集团成员银行核押，且不负任何责任”。该中行只好转查开证行总行，但被告知“该开证行从未开出此证，且申请人未在当地注册，无业务往来记录”。显然这是一份盗用他行密押并伪造印尼国民银行的假信用证。

第三节 信用证内容及《跟单信用证统一惯例》

一、信用证内容

1、关于信用证本身的内容

开证行名称、信用证形式、信用证号码、开证日期、受益人、开证申请人、有效日期、信用证金额

2、关于汇票的项目

出票人、付款人、出票条款

3、关于货物、货运单据、运输的项目 4、其他项目

(1)开证行对议付行、通知行、代付行的指示条款 (2)开证行保证条款

保证文句：We hereby engage ／undertake之类句式

如 We hereby engage with drawers and / or bona fide holders that draft drawn and negotiated in confirmity with the term of this credit will be duly honoured on presentation.

本行保证凡符合本证条款所开立及议付的汇票向本行提示时，本行将对汇票的出票人或持票人履行付款的义务。 (3)其他特别条款

This L/C was issued subject to Uniform Costoms and Practice for Documentary Credits revisition ICC publication No. 600 (4) 开证行代表签字或加押

信用证实例

Irrevocable Documentary Credit

L/C No.180cs0302 THE AGRICULTURAL BANK OF HUNANPROVINCIAL BRANCH

Date and Place of issue:

March 26,20__ Changsha , China Applicant

CHINA ELECTRONICS IMP.& EXP. CORP.

HUNAN COMPANY. CHANGSHA, CHINA TEL: 4235328 Date and place of expiry May 30, 20__ In country Beneficiary Beneficiary

PHILIPS HONGKONG LIMITED

26/F.HOPEWELL CENTRE,17 KENNEDY RD. HONGKONG Advising Bank

BANKERS TRUST, HONGKONG Partial shipments allowed not allowed Transhipment allowed not allowed

Shipment from ___ to___, latest MAY 15. Amount USD 77,000 .

Credit available with ANY BANK BY Negotiation Acceptance Payment Against presentation of the documents detailed and of your drafts at__sight for FULL invoice value drawn US

Signed commercial invoice in FIVE copies indicating L/C No. and contract No.

Full set of clean on board marine bills of lading made out to order . endorsed in blank and marked FREIGHT PREPAID/ TO COLLECT and to notify Insurance policy or certificate in duplicate blank endorsed, for the CIF value showing claims payable at destination in the same currency as the drafts Parking list in FOUR copies.

Certificate of quality in FOUR copies issued by THE MANUFACTURES. Certificate of origin in THREE copies issued by THE CHAMBER OF COMMERCE IN THE COUNTRY OF ORIGIN. BENEFICIARY’S CERTIFICATE COPY OF CABLE TO THE ACCOUNTEES ADVISING SHIPT.

CLEAN AIR WAYBILL CONSIGNED TO ORDER OF ISSUING BANK MARKED FREIGHT COLLECTSHOWING THE L/C NO.AND THE APPLICANT WITH FULL ADDRESS. OTHER TERMS AND CONDITIONS:

All banking charges outside Changsha,China are for beneficiary ‘s account

Documents must be presented within 15days after the date of issuance of the shipping document but within the validity of the credit.

INSTRUCTIONS TO NEGOTATING BANK:

1.Each presentation must be noted on the reverse of the advice.

2.All documents are to be despatched in one lot by registered airmail to us at: THE AGRICULTURAL BANK OF CHINA HUNAN PROVINCIAL BRANCH

? We hereby issue this documentary Credit in your favor. It is subject to the Uniform

Custom and Practice for Documentary Credits I.C.C. prevailing revision and engages us in accordance with the terms thereof.

International Department

5/F. ,GINGKO BLDG. WUYI CENTRAL RD. CHANGSHA. CHINA

3. In reimbursement- We shall reimburse you in accordance with your Instructions upon receipt of documents in compliance with credit terms.

? The number and the date of the credit and the name of our bank must be quoted on all

drafts required.

FOR THE AGRICULTURAL BANK OF CHINA HUNAN PROVINCIAL BRANCH ? Signature_________ 二、《跟单信用证统一惯例》

(Uniform Customs and Practice for Documentary Credits, 简称UCP600) 1、《跟单信用证统一惯例》的产生 2、 《跟单信用证统一惯例》的性质 3、《跟单信用证统一惯例》的内容

三、《eUCP600》概述

（跟单信用证统一惯例电子提示补充规则）

?

? 第四节 信用证的种类

一、跟单信用证与光票信用证

跟单信用证（Documentary L/C） 光票信用证( Clean L/C) 二、不可撤销信用证

1、不可撤销信用证（Irrevocable L/C）是指信用证一经开出，经通知行通知受益人后，开证行便承担了按规定条件履行付款义务的信用证。

软条款信用证问题

三、保兑信用证与不保兑信用证

1、保兑信用证(Confirmed L/C)是指除了开证行的付款保证外，经由一家银行作出兑付保证，该信用证就是保兑信用证。 This credit is confirmed by us.

We hereby added our confirmation to this credit.

This credit bears our confirmation and we undertake that documents presented for payment in conformity with the terms of this credit will be duly paid on presentation. 2、不保兑信用证(Unconfirmed L/C) 是不经另一家银行加以保兑的信用证。 四、即期付款、迟期付款、承兑及议付信用证 1、即期付款信用证（Sight Payment L/C） 凭单付款信用证 电索条款信用证 2、迟期付款信用证（Deferred Payment Credit） 3、承兑信用证（Acceptance L/C） 卖方承兑信用证 买方承兑信用证

4、议付信用证（Negotiation L/C）