信用证范本

第三节信用证付款⏹一、信用证的含义⏹二、信用证的当事人⏹三、信用证的内容⏹四、信用证的收付程序⏹五、信用证的性质和特点⏹六、信用证的种类一、信用证的含义UCP600⏹Credit means any arrangement, however named or described, that is irrevocable and thereby constitutes a definite undertaking of the issuing bank to honour a complying presentation.⏹信用证是一种银行开立的有条件的承诺付款的书面文件。

Honour means:⏹a. to pay at sight if the credit is available by sight payment.⏹b. to incur a deferred payment undertaking and pay at maturity if the credit is available by deferred payment.⏹c. to a ccept a bill of exchange (“draft”) drawn by the beneficiary and pay at maturity if the credit is available by acceptance.⏹在国际贸易中，信用证通常是开证银行根据进口人的请求和指示，授权出口人凭所提交的符合信用证规定的单据，和开立以该行或其指定的银行为付款人的不超过规定金额的汇票（有的信用证可以不用汇票），向其或其指定的银行收款，并保证向出口人或其指定人进行付款，或承兑并支付出口人开立的汇票。

二、信用证的当事人开证申请人（applicant）⏹Applicant means the party on whose request the credit is issued.开证行（opening bank; issuing bank）⏹Issuing bank means the bank that issues a credit at the request of an applicant or on its own behalf.受益人（beneficiary）⏹Beneficiary means the party in whose favour a credit is issued.通知行（advising bank; notifying bank）⏹Advising bank means the bank that advises the credit at the request of the issuing bank. ⏹议付行（negotiating bank）⏹Negotiation means the purchase by the nominated bank of drafts (drawn on a bank other than the nominated bank) and/or documents under a complying presentation, by advancing or agreeing to advance funds to the beneficiary on or before the banking day on which reimbursement is due to the nominated bank.⏹付款行（paying bank; drawee bank）⏹Paying bank is the bank that makes payment to the beneficiary against presentation of stipulated documents. It is usually the opening bank but can also be a third designated bank.偿付行（reimbursing bank）⏹Reimbursing bank is the bank from which the nominated paying bank or any negotiating bank that has made payment under the credit may obtain reimbursement.保兑行（confirming bank）⏹Confirmation means a definite undertaking of the confirming bank, in addition to that of the issuing bank, to honour or negotiate a complying presentation.⏹Confirming bank means the bank that adds its confirmation to a credit upon the issuing bank’s authorization or request.三、信用证的内容1．关于信用证本身：⏹（1）信用证的类型（Form of credit）⏹（2）信用证号码（L/C number）⏹（3）开证日期（Date of issue）⏹（4）信用证金额（L/C amount）⏹（5）有效期和到期地点（Expiry date and place）⏹（6）开证银行（Issuing / Opening bank）⏹（7）通知银行（Advising / Notifying bank）⏹（8）开证申请人（Applicant）⏹（9）受益人（Beneficiary）⏹（10）单据提交期限（Documents presentation period）2．关于汇票：⏹（1）出票人（Drawer）⏹（2）付款人（Drawee）⏹（3）付款期限（Tenor）⏹（4）出票条款（Drawn clause）3．关于单据（单据的种类、份数和具体要求）：⏹（1）商业单据（Commercial Invoice）⏹（2）提单（Bill of Lading）⏹（3）保险单（Insurance Policy）⏹（4）产地证明（Certificate of Origin）⏹（5）其他单据（Other documents）4．关于货物：⏹（1）品名、货号和规格（Commodity name, article number and specifications）⏹（2）数量和包装（Quantity and packing）⏹（3）单价（Unit price）5．关于运输：⏹（1）装货港（Port of loading / shipment）⏹（2）卸货港或目的地（Port of discharge or destination）⏹（3）装运期限（Latest date of shipment）⏹（4）可否分批装运（Partial shipments allowed / now allowed）⏹（5）可否转船运输（Transshipment allowed / not allowed）6．其他：⏹（1）附加条款或特别条款（Additional conditions or Special conditions）⏹（2）开证行对议付行的指示（Instructions to negotiating bank）⏹（3）开证行付款保证（Engagement / Undertaking clause）⏹（4）惯例适用条款（Subject to UCP clause）⏹（5）信开证中的开证行签字（Signature）或电开证中的密押（Test Key）四、信用证的收付程序⏹信用证的收付程序随信用证类型的不同，其具体做法有所差异，但就其基本流程而言，大体要经过申请、开证、通知、议付、索偿、付款、赎单等环节。

由于在以信用证方式结算的情况下，结算工具（汇票、单据、索偿证明等）与资金流向相反，因此，也属逆汇。

⏹信用证的开证方式由信开（open by airmail)和电开（open by telecommunication) 两种。

⏹前者是指开证时开立正本一份和副本若干份，航寄通知行。

⏹后者是指由开证行将信用证内容加注密押后用电报或电传或通过SWIFT等电讯工具通知受益人所在地的代理行，请其转知受益人。

五、信用证的性质和特点⏹性质：信用证是银行开立的有条件的承诺付款的书面文件，也是开证银行对受益人的一种保证，只要受益人履行信用证规定的条件，开证银行就保证首先付款，故其属于银行信用。

特点：1. 开证行负首要付款责任（primary liabilities for payment)⏹信用证付款是一种银行信用。

由开证行以自己的信用作出付款的保证。

在信用证付款的条件下，银行处于第一付款人的地位。

2. 信用证是一项自足文件(self-sufficient instrument)⏹信用证的开立以买卖合同作为依据，但信用证一经开出，就成为独立于买卖合同之外的另一种契约，不受买卖合同的约束。

3. 信用证方式是纯单据业务(pure documentary transaction)⏹信用证项下付款是一种单据的买卖。

在信用证方式下，实行的是凭单付款的原则。

《UCP600》规定: “Banks deal with docume nts and not with goods, services or performance to which the documents may relate .”⏹在信用证条件下，实行严格符合的原则，不仅要做到“单证一致”（受益人提交的单据在表面上与信用证规定的条款一致），还要做到“单单一致”（受益人提交的各种单据之间的表面上一致。

）六、信用证的种类（一）跟单信用证和光票信用证跟单信用证（documentary credit）⏹是指凭跟单汇票或仅凭单据付款、承兑或议付的信用证。

这里的“单据”是指代表货物所有权或证明货物业已装运的货运单据，即运输单据以及商业发票、保险单据、商检证书、产地证书、包装单据等。

光票信用证（clean credit）⏹是指开证行仅凭受益人开具的汇票或简单收据而无需附带货运单据付款的信用证。

⏹在国际贸易货款结算中，主要使用跟单信用证，光票信用证通常仅别用于总分公司间货款清偿和贸易从属费用的结算。

（三）保兑信用证和非保兑信用证非保兑信用证（unconfirmed L/C）⏹是指未经除开证行以外的其他银行保兑的信用证，即一般的不可撤销信用证。