信用证的审核及修改 课件.ppt

1,Business Negotiation,Examination of L/C,2,Practice Arrangements,Practice Objective:To learn how to examine L/CTo learn how to write letters asking for amendments Emphases:To examine and write letters as per the given informationDifficult Points:Relative Clauses in L/CHow to examine L/CPractice Methods:Teaching & PracticingTeaching Hours: 2,3, Writing Skills L/C Examination, 审证的原则 审证的基本原则有三： 1. 依据双方的交易合同S/C 2. 依据信用证的国际惯例UCP600 3. 依据业务的实际情况和商业习惯,4,审证要点 出口商在收到L/C之后，为了保证收汇安全，往往 会对L/C进行仔细审核。一般从以下几个方面：1. L/C的性质 是可撤销的还是不可撤销的。不接受“可撤销的” revocable or irrevocable. “revocable” cant be accepted. UCP500规定：L/C应注明是可撤销的还是不可撤销的，如无此项注明，则应视为不可撤销的。是保兑的还是不保兑的。若合同规定“保兑的”，L/C须按要求被加具保兑。 confirmed or unconfirmed. “保兑”不会像“不可撤销”一样，直接表明在L/C的名称或性质栏里。保兑的L/C通常会由一家银行加具保兑文句。只有不可撤销信用证才能加“保兑”。,5,1. L/C的性质是否是合同规定种类的信用证： negotiable, sight, deferred payment, transferable, L/C2. 申请人和受益人的名称、地址是否正确申请人(applicant) 进口商(importer) for the account of 进口商受益人(beneficiary) 出口商(exporter) in favor of 出口商如果名称、地址有误的话会给制单结汇带来不便。L/C常有将两者颠倒，或名称不全/有误的情况。,6,3. L/C的金额 (amount) 包括货币名称、金额，有大、小写。 都应该正确，并且大小写金额一致，并与合同相符。 UCP600规定：凡“about”, “circa”, “approximate”或类似词语，用于L/C金额、数量和单价时，应理解为： 有关金额、数量和单价不超过10%的增减幅度。,7,4. L/C的期限L/C的付款期限 是即期还是远期，以及是多少天的远期，都要与合同相符。 L/C的付款期限不会直接显示，而反映在对汇票的要求上。 Drafts to be drawn at sight on our bank and 即期 You are authorized to draw on COMMERCIAL BANK OF TORONTO foravailable by draft at 60 days sight 远期 假远期信用证：虽规定开具远期汇票，但同时应规定可按即期付款，且贴现息等银行费用由买方承担。,8,4. L/C的期限L/C的到期日/（议付）有效期(expiry date, validity) 是指受益人能够利用L/C的最迟日期，但这个最迟日期是指受益人向出口地银行提示单据的最迟日期，还是指开证行收到单据的最迟日期，则要根据L/C上的具体规定而定。 若属后者情况，需考虑单据寄交开证行所耗时间。 UCP600规定，所有L/C均须规定一个到期日。没有到期日的L/C是无效的。 Expiry Date: Nov. 15, 2006,9,4. L/C的期限L/C的交单期(date for presentation of documents) 指L/C规定受益人须在装运日后多少天内交单,若交单期太短，则不利于受益人议付。 UCP600规定，如L/C未规定该期限，银行应不予接受迟于装运日期后21天提交的单据。但无论如何，提交单据不得迟于信用证的到期日。 eg.：Documents to be presented within 15 days after the date of shipment but within the validity of the credit.,适用于装期较迟的情况,10,Validity,Nov. 30, 2006,Shipment Date,Nov. 1, 2006,Presentation Date,15 days after *：Nov. 16, 2006,Nov. 30, 2006,Nov. 20, 2006,15 days after *：Dec. 5, 2006,Nov. 30, 2006,注意：交单期受信用证的交单期及有效期双重影响,11,4. L/C的期限 防止受益人装船过迟的聪明做法L/C的最迟装运期(latest shipment date) L/C规定的受益人将货物装上运输工具或交付承运人的最迟日期，它应与合同一致。一般信用证开立后30-45天。 若是该日期迟于合同规定，可以接受。 Date of Issue: Sep. 30, 2006 Expiry Date: Nov. 30, 2006 在L/C中，对shipment date规定： “Shipment must be effected not later than Nov. 1, 2006.”,审证前提：就松不就紧,12,4. L/C的期限 受益人须弄清到期日、交单期以及装运期之间的联系。 合同的支付条款,Payment: The L/C should reach the Sellers 30 days before the month of shipment and remain valid for negotiation in China until the 15th day after the last date of shipment.,30 days L/C 的开立并送达卖方的日期(Issue Date) & 装期(Shipment Date)应间隔30天-45天15 days L/C 的到期日(Expiry Date)及交单日(Documents Date) & 装期(Shipment Date)应间隔15天,13,Sign S/C,Issue Date,Shipment Date,Documents Date,Expiry Date,30-45,15-21,Up 60,L/C开立日期与有效期间隔很短，一般60天左右。若办不到，应要求延展效期，否则来不及装船交单。L/C的开立日期与装期太近，不足30天。若办不到，应要求延展装期和/或效期，否则来不及装运。若L/C规定了交单期，则装期与交单期之间应有至少10-15天的间隔，否则装船后来不及制单、备单、交单。L/C的装期与交单期或有效期是同一天，这样的L/C被称为“双到期L/C”。若办不到，应要求修改，以免装船后来不及交单议付。,14,5. L/C的到期及议付地点 (Place of Expiry, Place for Negotiation) 应该在出口国境内，或出口商所在国家。若来证规定在国外到期议付，则因无法确定单据到达国外银行的日期，一般不予以接受。6. L/C上的合同号码 审核S/C No. 是否正确。 L/C中一般有两个号码，一个为L/C No.，另一个是S/C No. 。 L/C中的S/C No.应与签订合同的号码完全一致。,15,7. L/C的各要项 缺少这些要项，L/C是无效的，必须要求修改。L/C本身的说明： L/C的号码(Documentary Credit Number)， 种类(Form of Documentary Credit)， 金额(Amount)及使用的货币(Currency Code)， 开证日期和地点(Date and Place of Issue)， 到期日和地点(Date and Place of Expiry)， 议付有效期(to remain valid for negotiation intill),16,L/C的当事人： 开证申请人(Applicant) 受益人(Beneficiary) 开证行(Opening/Issuing Bank) 通知行(Advising Bank) 对货物的要求： 品名及规格(Commodity and Specifications) 数量(Quantity) 包装和唛头(Packing and Shipping Mark) 单价及贸易术语(Unit Price and Trade Terms),17,对运输的要求： 运输方式(By ) 装运港或启运地(Shipment/Loading from ) 目的港或卸货地(Shipment/Transport to ) 装运期限(Last Date of Shipment) 可否分装(Partial Shipments to be allowed/prohibited) 能否转船(Transshipment to be allowed/prohibited) 运费预付还是到付(Freight Prepaid/Freight to Collect) 运费支付要求应该与贸易术语相一致对保险的要求： 重点审核投保险别以及投保金额。 若按贸易术语，是由买方投保的，如FOB和CFR，则不能出现要求投保的条款，以及要求提供保单。,18,对结汇单据的要求：能否做到 每一L/C对单据的要求都不一致，常见的有： 商业发票(Commercial Invoice) 海关发票(Customs Invoice) 海运提单(Marine/Ocean Bill of Lading) 保险单(Insurance Policy/Certificate) 原产地证(Certificate of Origin) 装箱单(Packing List) 重量单(Weight Memo) 出口许可证(Export License) 对份数的要求有：一式两份/三份/四份/五份 (In duplicate/Triplicate/Quadruplicate/Quintuplicate)。,卖方若不负责运输，则不能要求提供,卖方若不负责保险，则不能要求提供,19,开证行的付款保证： 包括开证行对受益人及汇票的善意持有人保证付款的责任文句。 通常加列的保付条款： We hereby engage that payment will be duly made against documents presented in conformity with terms of this credit. 我行凭提交符合信用证条款的单据付款。 We hereby agree with the drawers, endorsers and bona-fide holders of the drafts drawn under and in compliance with the terms of this credit that such drafts shall be duly honored on due presentation and delivery of documents as herein specified. 凡根据本信用证并按其所列条款而开具的汇票向我行提示并交出本证规定的单据者，我行同意对其出票人、背书人及善意持票人履行付款义务,20,对汇票的规定： 主要审核汇票种类，出票人，付款人和付款期限。 Drafts are to be drawn at 30 days sight for 100% of the invoice value on our bank. You are authorized to draw on Bank of China, up to an amount not exceeding USD 20 000. UCP500规定：对不可撤销的L/C，若要求开具汇票，应以开证行/开证行指定的付款行为汇票的付款人；对保兑的L/C，若要求开具汇票，则应以保兑行作为汇票的付款人。 来证通常出现的错误是，以开证申请人为汇票的付款人。须修改为开证行或保兑行。,21,适用UCP600的申明： 凡承认并采纳该惯例的银行，其L/C末尾应表明 “This credit is subject to Uniform Customs and Practice for Documentary Credit (2007 Revision), International Chamber of Commerce, Publication No. 600.”,22,8. 防范L/C中的“软条款”或“陷阱条款”来证规定L/C以某条件生效 This credit is subject to the import license obtainable. 该证以获得获得进口许可证为有效。来证规定正本提单直寄买方 1/3 original marine bill of lading should be sent directly to the accountee/applicant.须提交由买方或其指定人签署的单据议付 Commercial invoice in 3 copies signed by the accountee/applicant. 规定卖方很难得到的单据 consular invoice 领事发票来证对装运船只及航线有严格规定 据实际情况而定,23,修改信用证,1、信用证修改流程卖方审证后发现不符点，要求买方修改信用证买方接受改证要求，通知开证行根据其指示修改信用证开证行通过通知行向卖方发出信用证修改通知书卖方如果没有在合适的期限内表示异议，则暗示接受,24,2、信用证修改的规则,只有买方（开证人）有权决定是否接受修改信用证；只有卖方（受益人）有权决定是否接受信用证修改。应注意以下几点：（1）凡是需要修改的内容，应做到一次性向客人提出，避免多次修改信用证的情况。（2）对于不可撤销信用证中任何条款的修改，都必须取得双方当事人的同意后才能生效。,25,3、如何写改证函,信函结构： 1. 开头部分：提及需要修改的信用证 2. 中间部分：列出需要修改的不符点，并告诉对方应如何修改 3. 结尾部分：催促尽快修改，感谢对方合作写作方法： 1. 掌握修改句式 中间部分 2. 掌握一头一尾的写法,26,修改句式 1. Please amend to read “”: 请将修改为 Please amend your L/C to read “Freight to collect”.2. Please amend the L/C to allow: 请修改L/C允许 Please amend your L/C to allow transshipment.3. should be instead of : 是而非 The goods should be packed in cartons instead of wooden cases.,27,4. is/are to be instead of : 是而非 The goods are to be shipped to Montreal instead of Vancouver.5. Please delete as : 请删除因为 Please delete the insurance clause as business is closed on CFR basis. 请删除保险条款，因为交易是以CFR为基础。,28,6. Youre requested to increase the amount of your L/C by/to (in figure and words): 请将L/C金额（的大小写）增加/增至 Please increase the amount of your L/C to USD 100 800 in figure and words.7. Please extend to (respectively): 将（分别）延展至 Please extend the date of shipment and the expiry date of this L/C to April 30 and May 15 respectively.,29,8. Please amend as :请将修改为 Please amend the amount of the L/C as USD 100 800 in figure and words.9. Please insert between : 请将插入 Please insert the word “about” between “quantity” and “100 M/T”.10. should be added: 应增加 “Unit price at USD 50 per piece CIFC5 New York” should be added.,30,一头一尾的写法,1. 开头的写法 首先，表示已经收到信用证： We have received your L/C No. 123 for/against contract No. 567. Thank you for your L/C No. 123 for the amount of USD 200 000 covering 1 000 units of motor cycles. Your L/C No. 123 for the amount of (信用证的金额) covering (交易的商品或订单/合同) has been duly received.,31,然后，告诉对方经过审核，发现一些不符点： However, on perusal / upon checking the L/C with the contract / on examining, we regret to find some discrepancies which please amend as follows,32,2. 结尾的写法,催促对方尽快修改，并感谢对方的合作： Your early amendment to L/C will be highly appreciated. We hope you can make the above amendments as soon as possible. As the goods have been ready for shipment for quite some time, youre requested to rush amendments to the covering L/C as soon as possible, thus facilitating our execution of your order.,