假远期操作范例

假远期操作范例
（一）假远期信用证电文
:27: Seque nee of Total 1/1 :40A: From of Doeume ntary Credit
IRREVOCABLE :20: Doeume ntary Credit Number
MLC060000532 :31C: Date of Issue 020305 :31D: Date and P lace of Expiry 020403 P LACE AT THE NEGOTIATION BANK :50: App lica nt
G.S INTERNATIONAL COR PORATION 31-85,MOONHYUNI DONG,NAM-GU, PASAN,KOREA.
:59: Ben efieiary
HANGZHOU TOOLS CO.,LTD
NO.75 YANAN ROAD,HANGZHOU ,CHINA :32B: Curre ncy Code, Amou nt
USD 47952.00 :41A: Available with ….By …
CCD BANK
BY NEGOTIATION 42C : DRAFT
AT 90 DAYS AFTER SIGHT
DRAWEE: 42A KHBAJ PJTXXX
B AND CB TOKYO BRANCH
TOKYO :43P: P artial Shi pments
ALLOWED :43T: Tran ssh ipment
ALLOWED :44A: Loadi ng on Board/Dis patch /Tak ing in
NINGBO PORT :44B: For Transportation to …
P USAN PORT 44C: Latest Date of shi pment 020327
:45A: Descri ptio ns of Goods and /or Service
MEN' S SHOES QUANTITY UINT P RICE AMOUNT
SL 400 4320PRS USD25920
ORGNCHINA
FOB NINGBO PORT
:46A: Docume nts Required +SIGHT COMMERCIAL INVOICE IN TRIP LICATE +P ACKIING LIST/WEIGHT MEMO IN TRIP LICATE +FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF KOOKNIN
BANK,KOREA AND BLANK ENDORSED, MARK “吓REIGHT COLLECTAND NOTIFYING APP LICANT +CERTIFICATE OF ORGIN IN THREE FOLD :47A: Additio nal Co nditi ons +BEN' S USANCE DRAFTS MUST BE NEGOTIATED AT SIGHT BASIS :71B: CHARGES:
ALL BANKING CHARGES OUTSIDE THE ISSUING BANK ARE FOR ACCOUNT OF BENEFICIARY :48: P eriod of p rese ntati on:
DOCUMENTSMUST BE P RESENTEDWITHIN 21 DAYSAFTERSH IP MENT DATEBUT WITHIN THE
VALIDITY OF THIS CREDIT :49 : Con firmati on In structi ons
WITHOUT 78 : In struct ion to the paying /Acce pti ng
TT REIMBURSEMENT IS NOT ALLOWED
ALL DOCS EXCLUDING BES DRAFT ENDORSED BY NEGO BANK MUST BE DIS PATCHTO US IN ONE
LOT.
THE AMOUNT OF EACH DRAWING MUST BE NOTED ON THE REVERSEOF THIS CREDIT BY
NEGOTIATION BANK
REIMBUSE YRSELVES FROM DRAFTS BY FORWARDING BENUSANCE DRAFTS ON CONDITION
THAT THE DOCS ARE COMP LIED WITH LC TERMS
THIS CREDIT IS SUBJECT TO UCP 600
(二)范例分析
1、业务背景
韩国的G.S INTERNATIONAL CORPORATIO是进口商，HANGZHOU TOOLS CO.,LT是出口商。

交易标的是MEN ' S SHOES卖方要求信用证结算，而且必须是即期信用证，因为汇率不稳, 而进口商因为预算压力，希望用远期信用证结算，进口人向银行咨询，银行建议进口商采用假远期信用证结算。

2、识别假远期信用证42C : DRAFT
AT 90 DAYS AFTER SIGHT
DRAWEE: 42A KHBAJ PJTXXX B AND CB TOKYO BRANCH,TO信用证规定汇票是远期汇票，付
款日期为见票后90天付款。

但是在47A: Additional Conditions 的第一款又规定BEN' S USANCE DRAFTS MUST BE
NEGOTIATED AT SIGHT BAS受益人的远期汇票必须即期付汇。

信用证规定时远期信用证，但是出口人即期获得付汇，形成假远期信用证。

3、业务流程
流程:
(1)开证前审查：进口人在银行有外汇账号，开立基本账户；进口人在开证行有足够的授
信额度；商品价格稳定，产品畅销；财务制度健全。

开证行先向国外银行申请，有银行有意向也有额度;
开证行和国外银行签署相应的协议
选择付款行并确定融资利率;
签订减免保证金协议;
对外开证;
进口商承兑汇票;
进口商付款
到单后处理
4、业务当事人
开证申请人：G.S INTERNATIONAL COR PORATION
受益人：HANGZHOU TOOLS CO.,LTD
开证行：42A KHBAJ PJTXXX B AND CB TOKYO BRANCTOKYO
通知行和议付行：CCD BANK，议付行是开证行指定。

5、进口人需要注意的事项
(1 )和出口商做好充分沟通，并向出口商相信交易安全;
(2)和开证行做好沟通，充分配合开证行;
(3)尽量选择资信良好的国际知名银行作为开证行，更容易被国外接受，利息也相对便宜。

6、利息
出口商即期结汇，而进口商远期付汇，则需要银行给进口人贷款，贷款的的银行就是国
外的议付行，本质上是出口信贷。

出口国一般对于出口信贷一般有一定的补贴, 般都不高，除
所以利息一
此之外，禾利息的高低的影响因素还包括：开证行的信用和出口国的利率水平。

7、对于卖方的利弊
好处:
(1)卖方即期收到货款，降低汇率风险和信用风险;
(2)降低了资金成本;
(3)通过出口信贷，扩大贸易。

弊端:
(1 )手续相对繁琐;
(2)不一定能申请到，需要开证行到国外银行申请，能否申请到不仅取决于议付行的政策, 也取决于出口国的出口信贷政策的执行。

&对于进口人利弊分析好处:
(1 )可以融资，在缺钱的条件下也可以进口;
(2)避免了对外借款;
(3)规避了国内外汇管制法规限制。

缺点:
(1)利息较高;
(2)申请手续繁琐，不一定能申请下来，取决于出口国有银行给予贴现。