信用证审核及风险防范.ppt

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1、http:/e-,阿里巴巴版权所有1999-2010,信用证审核及风险防范,阿里巴巴版权所有1999-2009,信用证操作流程图,http:/e-,受益人出口商,开证申请人进口商,合同,通知行、议付行保兑行出口方银行,开证行进口方银行,轮船公司,7,1,6,4,5,12,2,10,11,9,8,3,SWIFT OUTPUT：700 ISSUE OF A DOCUMENTARY CREDIT700是信用证的统一格式。,阿里巴巴版权所有1999-2010,http:/e-,Sender:UTBIINBBAOBC UNITED BANK OF INDIA BUILDING SIR PHER

2、OZE SHAN MANTA ROAD 25MIMBAI,INDIA开证行的资信调查和联系,阿里巴巴版权所有1999-2010,http:/e-,中国浙江某公司与意大利一客户签订进口纱线的合同，双方同意按照即期信用证的方式交易。中国银行浙江省分行于2007年10月10日收到意大利客户提交的单证，审核后我方银行未发现不符点，于是支付了货款。但浙江这家公司在提单约定的到港日去查询货物却一直没有收到，结果,阿里巴巴版权所有1999-2010,案例,http:/e-,开证行负有第一性付款责任信用证是一项不依附于贸易合同的独立文件信用证业务处理的是单据而不是货物,阿里巴巴版权所有1999-2010

3、,信用证特点,http:/e-,Receiver:PNBPCNSHAXXXWACHOVIA BANK,NAUNIT 160499 FUCHENG ROAD,PUDONGSHANGHAI,CHINA,阿里巴巴版权所有1999-2010,http:/e-,40A:Form of Documentary Credit IRREVOCABLE20:Documentary Credit Number OVELC080159/06,阿里巴巴版权所有1999-2010,http:/e-,Irrevocable 开证行一经开出信用证并经通知行通知受益人后，在信用证的有效期内，未经受益人和其它有关当事人的同

4、意，开证行不能单方面撤销或修改信用证条款和内容的信用证。,阿里巴巴版权所有1999-2010,不可撤销信用证,http:/e-,31C:Date of Issue：06122131D:Date and Place of Expiry：07/01/15 CHINA 44C:Latest Date of Shipment:07013148:Period of Presentation Within 21 days of shipment,阿里巴巴版权所有1999-2010,http:/e-,51D:Application Bank UNITED BANK OF INDIA OVERSEAS B

5、RANCH MANTA BASU SARANI MUMBAI-70000150:Applicant XXX LTD.,ADD:59:Beneficiary:XXX COMPANY ADD:,阿里巴巴版权所有1999-2010,http:/e-,32B:Currency Code,Amount About USD73000a.“约”或“大约”用于信用证金额或信用证规定的数量或单价时，应解释为允许有关金额或数量或单价有不超过10的增减幅度,阿里巴巴版权所有1999-2010,http:/e-,45A:Description of Goods and/or Service 20200 SETS

6、PSU CKD 24 PIN,1.2M CORDb.在信用证未以包装单位件数或货物自身件数规定货物数量时，货物数量允许有5的增减幅度，只要总支取金额不超过信用证金额。,阿里巴巴版权所有1999-2010,http:/e-,41D:Available With By ANY BANK IN CHINA限制议付和无限制议付,阿里巴巴版权所有1999-2010,http:/e-,42C:Drafts at:AT SIGHT即期信用证Drafts at:30 DAYS AFTER SIGHT远期信用证,阿里巴巴版权所有1999-2010,http:/e-,即期信用证（Sight Payment

7、Credit)指开证行或指定行收到符合信用证条款的即期汇票及符合信用证条款的单据后立即履行付款义务的信用证。远期信用证（Usance Credit)指受益人开立远期汇票并提交装运单据时，在一定期限内银行保证付款的信用证.,阿里巴巴版权所有1999-2010,即期和远期信用证,http:/e-,43P:Partial Shipments:ALLOWED43T:Transhipment:ALLOWED44E:Port of Loading/Airport of Departure ANY SEA PORT OF CHINA44B:Place of Final Dest/Trans to/Deli

8、very KOLKATA SEA PORT ON FOB BASIS,阿里巴巴版权所有1999-2010,http:/e-,2月6日国外开来信用证，有关部分规定：“300M/Tons of Yellow Sesame seeds,shipment from Dalian to Rotterdam not later than March 31,2005.Partial shipment prohibited.”,阿里巴巴版权所有1999-2010,案例1,http:/e-,3月11日收到修改信用证，内容为：“The shipment changed to 150M/Tons of Yell

9、ow Sesameseeds from Dalian to Rotterdam and 150M/Tons of Yellow Sesame seeds from Dalian to Amsterdam instead of original stipulation.”3月16日“黄海”轮装150公吨至鹿特港；3月17日在“嘉兴”轮装150公吨至阿姆斯特丹港。,阿里巴巴版权所有1999-2010,案例（续）,http:/e-,900M/Tons of Frozen Pheasant including 300M/Tons of A grade,300M/Tons B grade,300M/T

10、ons of C grade.Shipment must be effected in two equal lots by separate vessels.第一批装450公吨，其中包括：A级140公吨，B级160公吨，C级150公吨。第二批装450公吨，其中包括：A级160公吨，B级140公吨，C级150公吨。,阿里巴巴版权所有1999-2010,案例2,http:/e-,1.ORIGINAL SIGNED COMMERCIAL INVOICE IN SIX COPIES QUOTING IMPORT UNDER OGL AND CERTIFYING GOODS SHIPPED STRIC

11、TLY IN ACCORDANCE WITH PURCHASE ORDER NO.XIPL/CASE/RM/238 DATED 12/12/06 OF THE APPLICANT,阿里巴巴版权所有1999-2010,46A:Documents Required,http:/e-,买卖双方签订一笔5万美金的出口合同，双方同意以即期L/C交易。受益人收到信用证后，发现有如下条款：Consular invoice must be presented to negotiate with full set of documents required in L/C,阿里巴巴版权所有1999-2010,

12、发票案例分析,http:/e-,领事发票（Consular Invoice)是由进口国驻出口国的领事出具的一种特别印就的发票。这种发票证明出口货物的详细情况，为进口国用于防止外国商品的低价倾销，同时可用作进口税计算的依据，有助于货物顺利通过进口国海关。出具领事发票时，领事馆一般要根据进口货物价值收取一定费用。这种发票主要为拉美国家所采用。,阿里巴巴版权所有1999-2010,领事发票,http:/e-,必须出具成以申请人为抬头商业发票上的货物、服务或履约行为的描述必须与信用证中的描述一致,阿里巴巴版权所有1999-2010,注意点,http:/e-,2.FULL SET OF CLEAN

13、ON BOARD MARINE B/L(3 ORIGINAL PLUS N/N 3 COPIES)MADE OUT OR INDORSED IN FAVOUR OF UNITED BANK OF INDIA,15C,HEMANTA BASU SARANI,CALCUTTA-700001 AND NOTIFY APPLICANT MARKED FREIGHT TO COLLECT BILL OF LADING MUST STATE THE NAME,ADDRESS,TELEPHONE,FAX/TELEX NUMBER OF THE AGENT OF SHIPPING COMPANY AT THE

14、 PORT OF DESTINATION FROM WHERE GOODS ARE TO BE COLLECTED.,阿里巴巴版权所有1999-2010,提单,http:/e-,某客户收到一份价值3万美金的信用证，信用证规定：*Full set of clean on board marine bill of lading(3 original plus N/N 3 copies)*One set of original documents including 1/3 bill of lading should be sent to applicant within three days a

15、fter shipment.,阿里巴巴版权所有1999-2010,提单案例分析,http:/e-,CONSIGNEE TO ORDER TO ORDER OF XX BANK 申请人的公司名称发运日期：出具日期，除非提单载有表明发运日期的已装船批注。注明“第二联”的铁路运输单据将被作为正本接受。,阿里巴巴版权所有1999-2010,注意点,http:/e-,阿里巴巴版权所有1999-2009,http:/e-,TO ORDER OF XX BANK,ALIBABA CO.,LTD,Price item:FOB SHENZHEN Documents required:1、Insurance

16、 policy in duplicatePrice item:CIF ROTTERDAM Insurance policy must be made out by the nominated company S.O.P company,阿里巴巴版权所有1999-2010,保险单案例分析,http:/e-,保险单据日期不得晚于发运日期，除非保险单据表明保险责任不迟于发运日生效。如果信用证对投保金额未做规定，投保金额须至少为货物的CIF或CIP价格的110。,阿里巴巴版权所有1999-2010,注意点,http:/e-,阿里巴巴版权所有1999-2009,http:/e-,ALIBABA C

17、O.,LTD,4.CERTIFICATE OF ORIGIN IN DUPLICATE CERTIFYING GOODS ARE OF CHINESE ORIGIN ISSUED BY AN INDEPENDENT 3RD PARTY LIKE THE CHAMBER OF COMMERCE.,阿里巴巴版权所有1999-2010,产地证,http:/e-,通知行收到金额为USD100,000.00的信用证，信用证中有下列条款：“Certificate of Origin in two Original and two COPIES with detailed description of p

18、roducts as FOB SHANGHAI”,阿里巴巴版权所有1999-2010,产地证案例分析,http:/e-,阿里巴巴版权所有1999-2009,http:/e-,描述,描述,Form A is required.Invoice No.must not showed on any documents except the invoice.Port of delivery:LA,USA.Form A is required to certify the origin,阿里巴巴版权所有1999-2010,产地证案例分析,http:/e-,6.TEST CERTIFICATE IN

19、DUPLICATEInspection certificate issued and signed by the authorized person of LC applicant whose signature must be in conformity with the records held in our file certifying that,阿里巴巴版权所有1999-2010,检验证书案例分析,http:/e-,1)Full shipping details to be faxed to the applicant and a compliance certificate in

20、 this respect to accompany the shipping documents along with copy of fax confirmation.2)All documents should be sent to us by D.H.L.to our address:,阿里巴巴版权所有1999-2010,47A:Additional conditions,http:/e-,71B:ChargesALL CHARGES OUTSIDE INDIA ARE FORBENEFICIARY ACCOUNTAll charges are of beneficiary account.,阿里巴巴版权所有1999-2010,http:/e-,谢谢大家谷志伟 T：0571-85022088-70178 E：zhiwei.guzwalibaba-博客：http:/,阿里巴巴版权所有1999-2010,