学习UCP600.ppt

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1、学习UCP600,一。什么是UCP？,UCP是“Uniform Customs and Practice for Documentary Credits”的缩写。中文译作跟单信用证统一惯例，简称“统一惯例”。UCP是国际商会出版的一份关于跟单信用证业务的惯例条文，是指导、规范、制约跟单信用证业务的重要国际惯例。,二。跟单信用证（Documentary Letter of Credit),1.跟单信用证简介,国际结算方式,汇款(Remittance)托收(Collection)信用证(Letter of Credit)迟期付款(Deferred Payment)寄售(Consignment)补偿

2、贸易(Compensation Trade)易货(Barter)./.,来料加工(Processing with incoming Materials)赊帐(Open Account)福费庭(Forfaiting)货帐保理(Factoring),等。经常使用的结算方式是：汇款、托收、信用证。最主要的、广泛使用的是“信用证结算方式”,信用证结算方式,Country A Country B,Company A,Company B,Bank A,Bank B,发货,申请开证,开证,通知信用证,交单,付款,议付寄单,付款,付款赎单,交易合同,信用证结算方式付款的依据是“单据”，故称为“跟单信用证”（D

3、ocumentary Letter of Credit 或Documentary Credit）简称“信用证”（Credit或L/C）,UCP500第二条对信用证做了详细的定义.国际商会还曾提到了一个简单的定义：“Letter of Credit is a conditional Bank undertaking of payment”,信用证的定义,“they(documents)appear,on their face,to be in compliance with the terms and conditions of the Credit”“Documents which appea

4、r on their face to be inconsistent with one another will be considered as not appearing on their face to be in compliance with the terms and conditions of the Credit”-UCP500 Article 13-,一套单据代表着一批货物，掌握了单据就掌握了货物；转移了单据就转移了货物，而且使得货物转移合法化，这就是“货物单据化”（Documentization of Goods）。因为有了“货物单据化”，银行才可能介入国际贸易办理结算。,

5、2.信用证当事人,（1）开证申请人（Applicant）-the party that applies for the opening of the Credit;./.,“Instructions for the issuance of a Credit,the Credit itself,instructions for an amendment thereto,and the amendment itself,must be complete and precise”“All instructions for the issuance of a Credit and the Credit

6、 itself and,where applicable,all instructions for an amendment thereto and the amendment itself,must state precisely the documents against which payment,acceptance or negotiation is to be made”-UCP500 Article 5-,“The Applicant bears the risk of any ambiguity in its instructions to issue or amend a C

7、redit”-ISBP Paragraph 2-,（2）开证行（Issuing Bank）-The Bank that issues the Credit;（3）通知行（Advising Bank）-The Bank that advises the Credit and/or amendment at the request of the Issuing Bank;,“A Credit may be advised to a Beneficiary through another bank(the“Advising Bank”)without engagement on the part o

8、f the Advising Bank,but that bank,if it elects to advise the Credit,shall take reasonable care to check the apparent authenticity of the Credit it advises”-UCP500 Article 7-,信用证通过第二通知行通知（Second Advising Bank）,受益人,开证申请人,第二通知行,通知行,开证行,申请开证,开证,经第二通知行通知,通知,“By advising the credit or amendment,the second

9、 advising bank signifies that it has checked the apparent authenticity of the advice it has received and that the advice accurately reflect the terms and conditions of the credit or amendment that has been received”-UCP 600 Article 9c-,（4）受益人（Beneficiary）-The party in whose favour the credit is issu

10、ed;,（5）议付行(Negotiating Bank)The bank authorized to negotiate documents under the credit;“Negotiation means the giving of value for Draft(s)and/or document(s)by the bank authorized to negotiate.Mere examination of the documents without giving of value does not constitute negotiation.-UCP500 Article 1

11、0b-,（6）付款行(Paying Bank)The bank on whom the draft is to be drawn;（7）承兑行(Accepting Bank)The bank that accepts the usance draft and pay at maturity;,（8）保兑行(Confirming Bank)The bank that adds its confirmation to a credit;“A confirmation of an irrevocable Credit by another bank(the“confirming Bank”)upon

12、 the authorization or request of the Issuing Bank,constitutes a definite undertaking of the Confirming Bank,in addition to that of the Issuing Bank.”-UCP500 Article 9b-,（9）偿付行(Reimbursing Bank)The bank authorized by the issuing bank to honour claims from the negotiating bank.如果信用证规定向第三者索偿，则议付行就成了“索汇

13、行”(Claiming Bank).偿付行多为开证行的帐户行。,受益人,开证申请人,通知、议付、索汇行,开证行,偿付行,申请,开证,授权偿付,通知,交单,议付寄单,借记开证行帐户,偿付,索汇,付款,“An Issuing Bank shall not be relieved from any of its obligations to provide reimbursement if and when reimbursement is not received by the Claiming Bank from the Reimbursing Bank”“The Issuing Bank sh

14、all be responsible to the Claiming Bank for any loss of interest if reimbursement is not provided by the Reimbursing Bank on first demand.”-UCP500 Article 19 关于第三者偿付，国际商会有专门规则Uniform Rules for Bank-to-Bank Reimbursements under Documentary Credits，国际商会编号第525号出版物。,3。信用证的独立性,“Credits,by their nature,ar

15、e separate transactions from the sales or other contract(s)on which they may be based and banks are in no way concerned with or bound by such contract(s),even if any reference whatsoever to such contract(s)is included in the Credit”-UCP500 Article 3-,“In Credit operations all parties concerned deal

16、with documents and not with goods,services and/or other performance to which the documents may relate”-UCP500 Article 4“The terms of a credit are independent of the underlying transaction even if a credit expressly refers to that transaction”-ISBPParagraph 1-,对信用证的简单理解,信用证是银行开立的付款保证文件，因而它属于“银行信用”；信用

17、证独立于交易和合约之外；银行向受益人承诺付款；付款的依据是单据，单据表面必须符合信用证条款，单单之间必须一致；在信用证业务中，开证银行承担着第一性付款责任，单证相符银行必须付款，单证不符银行有权拒付。,信用证能否保障买卖双方的利益？,答复是“不能说有100%的保证”。因为存在着以下情况：对于卖方单证不符银行可以拒付；开证申请人或开证行挑剔单据、拒绝付款。,拒付事例,其一国外来证要求货物装船后，通知买方的“装船通知”中要注明：“Name of Shipping Companys agent at destination”./.,受益人装船后发传真，文为：“.Shipping Companys a

18、gent at destination:Royal Building38 Broadway12th Floor,Room 1204xxx cityxxx CountryTel:xxxxxxxxFax:xxxxxxxxContact person:Mr.Brown”,其二“Bill of Lading date”和“on board notation”日期图章颜色不一样，因而拒付；其三开证行以未提交产地证拒付，但实际已提交；信用证地址中的“No.”单据中作成了“No”而拒付。议付行争辩时，开证行的答复是“No.and No are different in meaning”。,对于买方有单证诈骗

19、风险。因为信用证的特征（1）信用证业务中有关方面处理的是单据；（2）凭表面符合信用证条款的单据必须付款；（3）银行对于单据的格式、真伪、法律效力等都不负责任.这就使得诈骗分子有可乘之机，伪造单据，骗取货款。,为了保障自身的利益，（一）卖方制做单据要符合信用证条款，以保证凭信用证安全收汇；买方要根据信用证条款严格审好单据，防止诈骗。（二）只与信用可靠的客户进行贸易。,惠布尔先生曾说过：“Letter of Credit can not police the transactions”“Do business with reliable customers,and not with rogues”

20、,三。UCP是跟单信用证发展的必然产物,“UCP”(跟单信用证统一惯例)简称“统一惯例”,已经有70多年的历史了.在“统一惯例”诞生以前，跟单信用证业务曾遇到一些困难.国际贸易买卖双方和他们的银行,分别在两个国家,习惯法律各不相同,加之语言隔阂,经常会对信用证条款有不同的理解和掌握,在单据是否符合信用证条款问题上,发生争议.,例如：“分批装运”-如果信用证没有规定，允许还是不允许?“转运”-如果信用证没有规定，允许还是不允许?“大约”幅度如何掌握?“到期日是银行假日”如何掌握?等等.,双方各执己见,各说各有理,难以判定谁是谁非.特别在价格暴跌货物滞销时,开证申请人和开证银行又会在信用证条款上做

21、文章,挑剔单据,拒绝付款,因而争议、纠纷、诉讼不断发生，影响了跟单信用证的使用和国际贸易的发展.在此情况下，客观上就产生了要求，希望跟单信用证业务能够有一套统一的定义和解释,以便统一掌握尺度，约束有关各方共同遵守。,国际商会认为民族主义、保护主义会对世界贸易制度造成严重威胁。为了缓和个别国家强调自己的“规则”导致信用证业务的混乱，决定创造一套建立信用证统一性约定的规则，希望能够得到普遍的接受，以便在互相矛盾的各国规则情况下妥善处理解决。国际商会第一份“统一惯例”就是在这种情况下诞生的，在20世纪30年代实施的，迄今已经70 多年了。,客观事实说明:有了跟单信用证就必然地要产生“统一惯例”,以规

22、范跟单信用证业务,促进跟单信用证业务的发展.所以,“统一惯例”是跟单信用证业务发展的必然产物.,四。UCP的作用及影响,规定了跟单信用证的定义；明确了有关各方的责任;统一了审单掌握标准;澄清了含混问题;解决和避免了争议和纠纷;“统一惯例”已经为许多国家法庭所接受作为处理跟单信用证纠纷的判案依据./.,我国最高人民法院于2005年11月14日发出公告，颁布了“最高人民法院关于审理信用证纠纷案件若干问题的规定”，2006年1月1日起实行。UCP对于银行国际结算业务和国际贸易业务，是一份重要的指导性惯例文献。,五。UCP的修订,最近几个版本的修订情况:国际商会编号 开始实施日期 实施结束日期 实际实

23、施时间222(1962修订本)1963/7/1 1975/9/30 12年3个月290(1974修订本)1975/10/1 1984/9/30 9年400(1983修订本)1984/10/1 1993/12/1 9年3个月500(1993修订本)1994/1/1 将于2007/6/30结束 12年6个月,以上说明了大约10年左右，UCP就要修订一次。UCP500修订工作开始于2003年5月。国际商会成立了一个9人组成的“起草小组”（Drafting Group）着手修订。,起草小组在条文中注意了银行、运输、保险业务的发展；研究了语言及写作风格；删除了互相矛盾的词语和解释。重点研究并解决了下列问

24、题：1。“on their face”2。“reasonable time”3。使用“Banks”还是“Parties”4。迟期付款是否允许“贴现”./.,5。运输行单据6。专有名词是否大写7。无单条款8。是否保留“negotiation”方式9。ISBP10。“Position Paper”,六。UCP600条文与UCP500条文的对比,1。精简条文“UCP600”条文由原来“UCP500”的49条压缩为现在的39条,原来重要内容和原则，并无遗漏。,2。增加新内容对跟单信用证业务中的一些重要词语做了定义。例如：CreditApplicantIssuing BankConfirming Ban

25、k Advising Bank，等,采用新词汇“honour”Honour means:to pay at sight if the credit is available by sight payment.to incur a deferred payment undertaking and pay at maturity if credit available by deferred payment.c.to accept a bill of exchange(“draft”)drawn by the beneficiary and pay at maturity if the credi

26、t is available by acceptance.,“UCP600”对“negotiation”的定义,有针对性地加写了“by either advancing or agreeing to advance funds to the beneficiary”，使得“付给对价”（giving value）的意义更加明确增加了新词语“complying presentation”的定义,发展了“单证相符”的概念.,UCP600对于拒付后的单据处理方式，在原来“holding at disposal”或“returning to presenter”的基础上又增加了两项选择：（1）“unti

27、l receipt of waiver”；（2）“acting according to instructions previously received”。,增加了“第二通知行”（second advising bank）UCP600对跟单信用证业务项下费用的负担表了态,认为:银行指示其他银行提供服务，理应负担该行的有关费用;如果信用证规定费用由受益人负担，而不能收到时,开证行仍有义务负担费用.它又进一步表示“A credit or amendment should not stipulate that the advising to a beneficiary is conditional

28、 upon the receipt by the advising bank or second advising bank of its charges”.其纠正某些银行的无理要求和抵制“霸王条款”的态度是明确的.,3。丰富了UCP500原条文“UCP600”第6条a:“A credit available with a nominated bank is also available with the issuing bank.If a credit does not state with which it is available,it is only available with th

29、e issuing bank”,丰富并具体化了原“UCP500”第10条bi的精神。,“UCP600”第6条d ii:“A place for presentation other than that of the issuing bank is in addition to the place of the issuing bank.In a freely available credit,any place is a place for presentation”,在交单地点的掌握上，明确并发展了“UCP500”第42条a关于交单地点的概念.,“UCP600”第13条bi在“UCP500”

30、第19条a的基础上,增加规定了偿付行偿付没有到期日.“The reimbursement authorization should not be subject to an expiry date”.“UCP600”第14条k:“The shipper or consignor of the goods indicated on any document need not be the beneficiary of the credit”文字巧妙，既重申了“UCP500”第31条iii关于允许第三者为发货人的规定，又用“any document”两字解决了过去曾长期存在过发货人不一致的纠纷和扯

31、皮,“UCP600”第38条i节:“If the first beneficiary is to present its own invoice and draft,if any,but fails to do so on first demand,or the invoices presented by the first beneficiary create discrepancies that did not exist in the second beneficiarys documents and the first beneficiary fails to correct them

32、 on first demand,the transferring bank has the right to present the documents as received from the second beneficiary to the issuing bank,without further responsibility to the first beneficiary”.这一规定维护了第二受益人的权益，这在“UCP500”中是不完整的。,4。审单时间最多为5个工作日，不再使用“reasonable time”一词5。将“UCP500”第6条，简单改写作“A credit is

33、irrevocable even if there is no indication to that effect”,更加适应了当前的业务实际。,6。关于修改书生效问题，“UCP600”重申了过去的原则，拟写了第10条“f”一节“A provision in an amendment containing wording to the effect that the amendment shall become valid unless rejected by the beneficiary within a certain time shall be disregarded”贯彻了信用证的“

34、不可撤消”原则,7。对“正本”单据进一步的明确8。删除UCP500已过时或不适合当前实际的条款：第8条-可撤消信用证第38条-重量证明第5条 同前证9。重新整理拟写了各种运输单据,决定适当修改ISBP和eUCP的内容决定拟写UCP500和UCP600的对比宣称“Position Paper”不再适用,七。逐条学习UCP600条文,条文在的对应,600条文编号 内容500对应条文编号1适用范围12 定义新增3 解释新增4信用证与合同3/5ai5单据与货物46到期日和交活地点10/9/427开证行责任9a8保兑行责任9b9通知信用正和修改7/11b10修改9d./.,11电开和预开1112 指定1

35、013第三者偿付1914审单标准13/37c/21/22/31iii15符合的交单9a16单证不符1417正本和副本2018商业发票3719多种运输单据2620 提单23./.,21不可议付海运提单2422租船提单2523空运单据2724陆运、内河运输2825快递与邮寄29/33b26货装舱面等31/33d27洁净单据3228保险单据34/35/3629到期日顺延4430金额货量及单价之伸缩 39./.,31分批装运40/43b32分期装运4133交单时间4534免责条款1535免责条款1636免责条款1737免责条款1838可转让信用证4839款项让渡49,UCP600条文的排列组合与UCP

36、500对比有较大的变动，但除了所讲的那几点变动外，UCP500的原则、精神基本上都继承下来了。其他变动似乎就是条文措辞和写作风格了。总的感觉UCP600条文并不十分新颖或陌生。一位专家曾讲：UCP500+ISBP+The Determination of an“Original Document就构成了UCP600的基本内容。这次的修订是在贯彻它十年左右修订一次的传统做法。,八。UCP600实施后单据制作、审核及业务操作需要注意的问题,制单、交单、审单程序没有原则性的变化。单证相符要按照新的条例来衡量。要求单据达到（UCP600第2条中的“complying presentation”的标准,

37、即：“a presentation that is in accordance,with the terms and conditions of the credit,the applicable provision of these rules and international standard banking practice”./.,有其新内容。我们可以体会到：自ISBP出版至UCP600的实施，有着“单据掌握放宽”的趋向，以求减少单据的“不符点”（discrepancy）。这对于制单、审单工作是有益的。我们应深入学习惯例条文、掌握精神实质和条纹的内在联系，以UCP600为工具，做好国际贸易和国际结算业务。,