信用证2
信用证结算方式(2)
受益人（Beneficiary/seller）
The right to examine a credit upon receipt of it according to the sales contract;
whether be paid or not solely depends on the fulfillment of terms and conditions of the credit.
5
Contents of a L/C
Items on the credit itself Basic parties Items on draft Settlement conditions兑付的方式 Items on goods,shipping documents , transport and insurance L/C amount and currency Additional conditions Reimbursement of the paying, accepting and negotiating bank The notation of the credit subject to UCP500
11
保兑行（Confirming bank） Undertake the same obligations assumed by the issuing bank; Responsible for a credit independently and pay without recourse 保兑行是应开证行的要求在不可撤销信用证上加具保兑的银行。 通常由通知行做保兑行。但是，保兑行有权做出是否加保的选择。 保兑行承担与开证行相同的责任。保兑行一旦对该信用证加具了 保兑，就对信用证负独立的确定的付款责任。 如遇开证行无法履行付款时，保兑行履行验单付款的责任。保兑 行付款后只能向开证行索偿，因为它是为开证行加保兑的。 保兑行付款后无权向受益人或其它前手追索票款。
信用证(样本翻译) - 副本 (2)
信用证SEQUENCE OF TOTAL * 27 1 / 1FORM OF DOC. CREDIT * 40 A IRREVOCABLEDOC. CREDIT NUMBER * 20 0011LC123756DATE OF ISSUE 31 C 010320DATE/PLACE EXP. * 31 D DATE 010515 PLACE CHINAAPPLICANT * 50 NEO GENERAL TRADING CO.P.O. BOX 99552, RIYADH 22766, KSATEL: 00966-1-4659220 FAX: 00966-1-4659213 BENEFICIARY * 59 DESUN TRADING CO., LTD.HUARONG MANSION RM2901 NO.85 GUANJIAQIAO,NANJING 210005, CHINATEL: 0086-25-4715004 FAX: 0086-25-4711363AMOUNT * 32 B CURRENCY USD AMOUNT 13260,AVAILABLE WITH/BY * 41 D ANY（prime）BANK IN CHINA,BY NEGOTIATIONDRAFTS AT ... 42 C SIGHTDRAWEE 42 A RJHISARI*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH*(HEAD OFFICE)PARTIAL SHIPMTS 43 P NOT ALLOWEDTRANSSHIPMENT 43 T NOT ALLOWEDLOADING ON BRD 44 ACHINA MAIN PORT, CHINADISTINATION PROT 44 B（FOR TRANSPORT TO ）DAMMAM PORT, SAUDI ARABIALATEST SHIPMENT 44 C 010430GOODS DESCRIPT. 45 AABOUT 1700 CARTONS CANNED MUSRHOOM PIECES &STEMS 24 TINS X 425 GRAMS NET WEIGHT (D.W. 227GRAMS) AT USD7.80 PER CARTON.ROSE BRAND.DOCS REQUIRED 46 ADOCUMENTS REQUIRED:DRAFTS ARE TO BE ACCOMPANIED BY THE FOLLOWINGDOCUMENTS IN ENGLISH , IN DUPLICATE, UNLESSOTHERWISE SPECIFIED:+ SIGNED COMMERCIAL INVOICE IN TRIPLICATE ORIGINALAND MUST SHOW BREAK DOWN OF THE AMOUNT ASFOLLOWS: FOB VALUE, FREIGHT CHARGES AND TOTALAMOUNT C AND F.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUTTO THE ORDER OF AL RAJHI BANKING AND INVESTMENTCORP, MARKED FREIGHT PREPAID AND NOTIFYAPPLICANT, INDICATING THE FULL NAME, ADDRESS ANDTEL NO. OF THE CARRYING VESSEL'S AGENT AT THE PORTOF DISCHARGE.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OFWHICH MUST BE MANUALLY SIGNED.+INSPECTION (HEALTH) CERTIFICATE FROM C.I.Q.(ENTRY-EXITINSPECTION AND QUARANTINE OF THE PEOOPLES REP.OF CHINA) STATINGGOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATE OF ORIGINDULY CERTIFIED BY C.C.P.I.T.STATING THE NAME OF THE MANUFACTURERS OFPRODUCERSAND THAT GOODS EXPORTED ARE WHOLLY OF CHINESEORIGIN.+ THE PRODUCTION DATE OF THE GOODS NOT TO BEEARLIER THAN HALF MONTH AT TIME OF SHIPMENT.BENEFICIARY MUST CERTIFY THE SAME.+SHIPMENT TO BE EFFECTED BY CONTAINER AND BYREGULARE LINE. SHIPMENT COMPANY'S CERTIFICATE TOTHIS EFFECT SHOULD ACCOMPANY THE DOCUMENTS.AD. CONDITIONS 47 AADDITIONAL CONDITION:A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ONEACH SET OFDOCUMENTS PRESENTED FOR NEGOTIATION UNDER THISL/C WITHDISCREPANCY. THE FEE WILL BE DEDUCTED FROM THEBILL AMOUNT.CHARGES 71 BALL CHARGES AND COMMISSIONS OUTSIDEKSA ON BENEFICIARIES' ACCOUNT INCLUDINGREIMBURSING,BANK COMMISSION, DISCREPANCY FEE (IF ANY) ANDCOURIER CHARGES.CONFIRMAT INSTR * 49 WITHOUTREIMBURS. BANK 53 D / /AL RAJHI BANKING AND INVESTMENT CORPRIYADH (HEAD OFFICE)INS PAYING BANK 78DOCUMENTS TO BE DESPATCHED IN ONE LOT BYCOURIER.ALL CORRESPONDENCE TO BE SENT TO ALRAJHI BANKINGAND INVESTMENTCOPRORATION RIYADH (HEAD OFFICE)SEND REC INFO 72 REIMBURSEMENT IS SUBJECT TOICC URR 525TRAILER ORDER IS <MAC:> <PAC:> <ENC:> <CHK:> <TNG:> <PDE:>MAC:E55927A4CHK:7B505952829AHOB:。
二、韩国信用证
二、韩国信用证MSGACK DWS765I AUTH OK, KEY DIGEST, BKCHCNBJ SCBLKRSE RECORDBASIC HEADER F 01 BKCHCNBJA95L 1898 949083APPLICATION HEADER0 700 1637 100813 SCBLKRSEAXXX 7907 381328 100813 1737 NSTANDARD CHARTERED FIRST BANK KOREA LIMITEDSEOULUSER HEADER SERVICE CODE 103:BANK. PRIORITY 113:MSG USER REF. 108: I700100813036314INFO. FROM CI 115:SEQUENCE OF TOTAL27: 1/1FORM OF DOC. CREDIT 40 A: IRREVOCABLEDOC. CREDIT NUMBER 20:M1871008NU00066DATE OF ISSUE 31C: 100813APPLICABLE RULES 40E: UCP URR LATEST VERSIONEXPIRY 31D: DATE 100910 PLACE SHANGHAI CHINAAPPLICANT 50 : SAE SANG CO.,LTD.1047-22,SADANG-DONG DONGJAK-KU,SEOUL, KOREA/TEL:82-2-523-5620FAX:82-2-523-5441BENEFICIARY 59: ZHANGJIAGANG YUANDA TEXTILE CO., LTD .NO.2 WEST RENMIN ROAD,MIAOQIAOTANGQIAO TOWN,ZHANGJIAGANG CITY,JIANGSU, CHINAAMOUNT 32B: CURRENCY USD AMOUNT 85.979,40POS. / NEG. TOL.(%) 39A: 5 / 5A V AILABLE WITH/BY 41D: ANY BANKBY NEGOTIATIONDRAFTS AT 42C: 120 DAYS AFTER B/L DA TEDRA WEE 42A:SCBLKRSESTANDARD CHARTERED FIRST BANK KOREA LIMITEDSEOULPARTIAL SHIPMENTS 43P:ALLOWDTRANSHIPMENT 43T: NOT ALLOWEDPORT OF LOADING 44E: SHANGHAI CHINAPORT OF DISCHARGE 44F: BUSAN, SOUTH KOREALATEST DATE OF SHIP.44C: 100830DESCRIPT.OF GOODS 45A:COMMODITY DESCRIPTIONS QUANTITY UNIT PRICE TOTAL AMOUNT2/48NM 50PCT MERINO WOOL(22.0MIC)50PCT ACRYLIC(2D)R/W IN HANK 22046LBS USD3.9/LBS USD85979.40HS-CODE: 5107-10-9000CIF BUSANORIGIN CHINADOCUMENTS REQUIRED 46A:+SIGNED COMMERCIAL INVOICE IN QUINTUPLICATE+PACKING LIST IN TRIPLICATE+CERTIFICATE OF ORIGIN ASIA-PACIFIC TRADE AGREEMENT ISSUED BY CHAMBER OF COMMERCE CHINA.+FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADING MADE OUT TO THE ORDER OF STANDARD CHARTERED FIRST BANK KOREA LIMITED MARKED FREIGHT PREPAID AND NOTIFY ACCOUNTEE+FULL SET OF INSURANCE POLICIES OR CERTIFICATES, ENDORSED IN BLANK FOR 110 PERCENT OF INVOICE V ALUE, STIPULATING THAT CLAIMS ARE PAYABLE IN THE CURRENCY OF THE DRAFT AND ALSO INDICA TING A CLAIM SETTLING AGENT IN KOREA. INSURANCE MUST INCLUDE: THE INSTITUTE CARGO CLAUSES: ALL RISKS ADDITIONAL COND 47A:+T/T REIMBURSEMENT NOT ALLOWED+5 PCT MORE OR LESS IN QUANTITY AND AMOUNT ALLOWED+SURRENDERED B/L IS ACCETABLE, WHERE B/L IS SURRENDERED, CONSIGNEDTO APPLICANT AND COPY OF B/L IS REQUIRED.+ONE ADDITIONAL PHOTOCOPY OF ALL REQUIRED DOCUMENTS SHOULD BE PRESENTED SEPARA TEL Y FOR ISSUING BANK’S FILE. IF NOT PRESENTED, WE WILL DEDUCT OUR HANDLING FEE USD30.00 (OR EQUIV ALENT)+ALL PARTIES TO THIS TRANSACTION ARE ADVISED THAT THE U.S. AND OTHER GOVERNMENT AND/OR REGULATORY AUTHORITIES IMPOSE SPECIFIC SANCTIONS AGAINST CERTAIN COUNTRIES, ENTITIES AND INDIVIDUALS: BANKS MAY BE UNABLE TO PROCESS A TRANSACTION THAT INVOLVES A BREACH OF SANCTIONS, AND AUTHORITIES MAY REQUIRE DISCLOSURE OF INFORMATION. SC FIRST BANK KOREA LIMITED IS NOT LIABLE IF IT, OR ANY OTHER PERSON, FAILS OR DELAYS TO PERFORM THE TRANSACTION, OR DISCLOSES INFORMATION AS A RESULT OF ACTUAL OR APPARENT BREACH OF SUCH SANCTIONS. TRANSSHIPMENT IS PROHIBITED THROUGH IRAN, CUBA, NORTH KOREA, SUDAN AND MY ANMAR.DETALLS OF CHARGES 71B:ALL BANKING COMMISSIONS AND CHARGES OUTSIDE KOREA PLUS OUR REIMBURSEMENT CHARGES ARE FOR ACCOUNT OF BENEFICIARYCONFIRMATION 49: WITHOUTINSTRUCTIONS 78:ACCEPTANCE COMMISSIONS AND DISCOUNT CHARGES ARE FOR BUYER’S A/C DRAFTS AND ALL DOCUMENTS TO US BY COURIER SERVICE IN ONE LOT PAYMENT UNDER THIS L/C IS TO BE MADE AT SIGHT BASIS REGARDLESS OF DRAFT’S TENORUPON RECEIPT OF YOUR COMPL YING DOCUMENTS, WE WILL REMIT THE PROCEEDS AS PER YOUR INSTRUCTIONS A DISCREPANCY FEE OF USD30.00 (OR EQUIV ALENT) WILL BE DEDUCTED FROM THE REIMBURSEMENT CLAIM FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT. THIS FEE WILL BE FOR ACCOUNT OF THE BENEFICIARY.SEND.TO REC. INFO. 72:MAIL ADDRESS:IMPORT SECTION OF WB OPS CENTER,STANDARD CHARTERED FIRST BANK KOREALIMITED 100 KONGPYUNG-DONGJONGRO-KU,SEOUL KOREA 110-702ORDER IS <MAC:> <PAC:> <ENC:> <CHK:> <TNG:> <PDE:>MAC: 18E76F90 CHK:B2EEC2FE9966问题：1、对本证进行全文翻译。
俄国信用证2
:27:1/1:40B:IRREVOCABLEADDING OUR CONFIRMA TION:20:GE-217280/SE:21:ILC0911024:31C:091130:40E:UCP LA TEST VERSION:31D:091224GENEV A, SWITZERLAND:52A:A VJSRUMMXXX:50:XXXNASSAU,BAHAMAS REG N.24,358 B:59XXXGUANGZHOU, CHINA:32B:USD269768,00:39B:NOT EXCEEDING:41A:BPCPCHGGXXXBY DEF PAYMENT:42P:120 DAYS FROM DA TE OF EACH FCR/AWBISSUANCE:43P:Allowed:43T:Allowed:44E:GUANGZHOU SEA PORT AND/OR AIRPORT, CHINA:44B:MOSCOW, RUSSIA:44C:091203:45A:FOOTWEAR AS PER CONTRACT NO. IS10L-A DA TED 10/08/2009FCA GUANGZHOU SEA PORT AND/OR AIRPORT, CHINA AND/ORCPT MOSCOW, RUSSIA AS PER INCOTERMS 2000:46A:+ COMMERCIAL INVOICE, ISSUED BY THE BENEFICIARY TO THE APPLICANT UNDER THE CONTRACT IS10L-A DA TED 10/08/2009, EVIDENCING 100 PCT OF CONTRACTUAL V ALUE OF SHIPPED GOODS, SHOWING DEDUCTION OF PA YMENT OF 40 PCT OF THE CONTRACTUAL V ALUE TO BE PAID OUTSIDE THE L/C AND 60 PCT OF THE CONTRACTUAL V ALUE TO BE PAID UNDER THE L/C - 1 ORIGINAL, 1 COPY.+ PACKING LIST, STA TING QUANTITY OF CASES SHIPPED - 1 ORIGINAL.+ INSPECTION REPORT MADE OUT FOR SHIPPED GOODS DULY SIGNED BY THE APPLICANT AND THE BENEFICIARY, STA TING LIST OF INSPECTED ARTICLES, QUANTITY PER EACH ARTICLE, ACCEPTED QUANTITY PER EACH ARTICLE - 1 ORIGINAL.IN CASE OF DELIVERY BY SEA:.+ FORWARDERS CERTIFICA TE OF RECEIPT (FCR), EVIDENCING THA T GOODS WERE RECEIVED BY THE FORWARDER IN GUANGZHOU SEA PORT, CHINA FOR FURTHER DELIVERY TO MOSCOW, RUSSIA, CONSIGNED TO TOO CKAH LIMITED, MARKED 'FREIGHT COLLECT' -1 ORIGINAL, 1 COPY.+ LA TEST FCR DA TE: 03/12/2009.IN CASE OF DELIVERY BY AIR:.+ AIRW AYBILL SHOWING SHIPMENT FROM GUANGZHOU AIRPORT, CHINA TO MOSCOW, RUSSIA, CONSIGNED TO TOO CKAH LIMITED, MARKED'FREIGHT PREPAID' - 1 COPY:47A:A) DOCUMENTS ARE TO BE ISSUED IN ENGLISHB) THE STAMPS AND SIGNA TURES ON THE INSPECTION REPORT CANBE IN CHINESE LANGUAGEC) ONLY FOUR UTILISA TIONS/PRESENTA TIONS ARE ALLOWEDD) L/C AMOUNT BEING 60 PCT OF CONTRACT V ALUE FOR TOTALAMOUNT OF USD 449.613,33.NOTE FROM BANQUE DE COMMERCE ET DE PLACEMENTS SA, GENEV A :.THE FOLLOWING COMMISSION AND CHARGES : PAYMENT COMM 0,25 PCT FLA T (MIN C/V OF CHF 400) PLUS SUNDRY, COMMUNICA TION, DHL ETC... ARE FOR BENEFICIARY'S ACCOUNT AND WILL BE DEDUCTEDA T TIME OF PA YMENT..DOCUMENTS MUST BE SENT IN ONE LOT BY COURIER SERVICE TO BANQUE DE COMMERCE ET DE PLACEMENTS SA, RUE DE LA FONTAINE 1 1204 GENEV A / SWITZERLAND:71B:CHRGS/COMM. OF ISSUING BANK,CONFIRMA TION COMM, DEFERRED PMTCOMM OF CONFIRM. BANK ARE FORAPPL'S ACCOUNT. OTHERS COMM/CHRGSARE FOR BENEFICIARY'S ACCOUNT.:48:NOT LA TER THAN 21 DAY FROM FCR/A WBISSUANCE DA TE BUT WITHIN L/CV ALIDITY:49:WITHOUT:78:WE UNDERTAKE TO COVER YOU A T MA TURITY DA TE AS PER YOUR INSTRUCTIONS AFTER RECEIPT AND TAKEN UP OF DOCUMENTS IN COMPLIANCE WITH DOC CREDIT TERMS AND CONDITIONS.:72:PLEASE ACKNOWLEDGE RECEIPTQUOTING YOUR REFERENCE AND OURS.。
信用证详细解释
-2.563. W AYBILL STATING: NAME………(IN CASE OF SEA), NAME OF PLANE/FLIGHT7NO……….(IN CASE OF AIR), NAME OF THE TRUCK COMPANY/TRUCK NO………(IN CASE OF LAND), (2) NA TIONALITY OF VESSEL/PLANE/TRUCK …………………(3) OWNER OF VESSEL………(IN CASE OF SEA) OWNER OF PLANE/COMP ANY……… (IN CASE OF AIR) OWNER OF TRUCK/COMPANY………(IN CASE OF LAND), (4) VESSEL/PLANE/TRUCK WILL CALL OR PASS THROUGH THECOMPANY OF THE VESSEL/PLANE/TRUCK) ACCORDINGLY DECLARES THAT THE INFORMA TIONS PROVIDED (IN RESPONESES TO 1 TO 4) ABOVE ARE CORRECT AND COMPLETE AND THAT THE VESSEL/PLANE/TRUCK SHALL NOT CALL AT OR ANCHOR ON ANY OTHER PORTS/AIRPORTS/BORDERS OTHER THAN THAT MENTIONED ABOVE ENROUTE TO SAUDI ARABIA.WRITTEN ON THE………………………. DAY/MONTH/YEAR SAUDI EMBASSY/CONSULATE SIGNATURE OF VESSEL’S SEAL AND SIGNAURE /PLANE’S/TRUCK’SOWNER4. 5. 6.87.8. 9. - 10.IN ……(INDICATE THE YEAR OF BUILT) AND IS NOT EXCEEDING 15 YEARS OF AGE AT THE DATE OF LOADING AND THAT ITS CARGO GEAR ARE SUITABLE TO DISCHARGE AT SAUDI ARABIAN PORT. OTHERWISE, A CERTIFICATE FOR CARGO GEAR AND TACKLE V ALID AS AT THE DATE OF LOADING SHOWING THE AGE OF THE VESSEL AND ITS YEAR OF BUILT ISSUED BY ONE THE FOLLOWING SOCIETIES, ORIGINAL OR COPY OF WHICH MUST ACCOMPANY THE DOCUMENTS PRESENTED FOR NEGOTIATION:AMERICAN BUREAU OF SHIPPING BUREAU VERITAS HELIENIC REGISTER OF SHIPPING DET NORSKEVERITASLLOYD’S REGISTER OF SHIPPING GERMANISCHERLLOYDREGISTRO ITALIANO NA V ALE NIPPON KAIJIKYOKAIKOREAN REGISTER OF SHIPPING POLSKI REJESTRSTATKOW(REQUIREMENT OF CARGO GEAR AND TACKLE MAY BEDISREGARDED IN CASE OF CONTAINERS, BULK, ROLL-ONROLL-OFF OR ANY OTHER GEARLESS VESSEL, PROVIDED ADECLARATION IS OBTAINED FROM ONE OF THE ABOVESOCIETES TO THE EFFECTTHAT THE CARRIER HAS NO GEAR11.1.2.3.4.5.6.7.8.99.10.11.12.13.14.1011CHICKEN, BREAST MEAT, A GRADE, PACKING: 1KG X 12/CARTON,2.THE INCREASED QUANTITY AS ABOVE MUST BE SHIPPED NOTEARLIER THAN JAN. 31,2005.12。
信用证两篇
信用证两篇篇一：信用证中英信用证类型1.ThisrevocablecreditmaybecancelledbytheIssuingBankatanymomentwithout priornotice这个可撤销的信用证可以被开证行在没有提前通知的任何时候撤销。
2.Thiscreditissubjecttocancellationoramendmentatanytimewithoutpriorno ticetohebeneficiary.这个信用证以没有提前通知收益人的任何时候的取消或修改为准。
3.Thisadvice,revocableatanytimewithoutnotice,isforyourguidanceonlyinp reparingdraftsanddocumentsandconveysnoengagementorobligationonourpart ofourabovementionedcorrespondent.这个通知在任何时候都可能在没被通知的情况下被撤销，只是为了方便你准备票据和单据提供了一个指南，本通知书不构成我行对相关信用证之保兑和其他任何责任。
4.Weundertaketohonouryourdraftsdrawnandnegotiatedinconformitywiththe termsofthiscreditprovidedthatsuchnegotiationhasbeenmadepriortoreceipt bythenoticeofcancellation.我们承担承兑和议付你方根据信用证开出的的相一致的汇票，该信用证在收到取消通知书之前都将被议付。
5.Weherebyissuethisirrevocabledocumentarycreditinyourfavour,whichisa vailablebypaymentagainstpresentationofthefollowingdocuments.我方在此开具了以你方为收益人的不可撤销的跟单信用证，该信用证将根据以下单据的出示时议付。
2、信用证
2、审核依据 1）国内的有关政策和规定以及实际业务操作中 出现的具体情况 2）交易双方成交的合同
3）国际贸易惯例，特别是国际商会的《UCP600》
3、审核原则 是以合同对照信用证来审，而不是以信用证对照 审合同，更不可脱离合同单独只审信用证。 一般在实际业务中主要是以是否影响出口商安全 收汇和顺利履行合同义务为前提。信用证条款规 定比合同中条款严格时，应当作为信用证中存在 的问题提出修改；而当信用证的规定比合同条款 宽松时，往往可不要求修改。
第二章 信用证
学习目标
通过本章学习，学生要能够看懂一般的信用 证条款，能够根据出口合同和UCP相关规定 对信用证内容进行分析和审核，找出信用证 中的不符并予以修改。
第一节 国际贸易知识回顾
一、合同的基本内容 是买卖双方经过磋商，就一笔货物的进出口交 易达成的协议。该协议时确定买卖双方权利、 义务的法律依据。贸易合同一般有两种书面形 式：contract or confirmation。每个合同的 具体内容都不会相同，但一般包括三个部分的 内容：
mailconfirmationfollow六信用证的一般结算程序1进口商申请开证1申请开立信用证填制开证申请书2向开证行交纳押金及开证手续费2开证行开证3通知行通知转递信用证4审查修改信用证5议付与索偿6开证行验单付款7进口商付款赎单与提货开证人进口人applicantprincipalaccounteeaccreditoropener受益人出口人beneficiarytransferortransferee付款行开证行payingbankopeningbankdraweebankissuingbankestabishingbank通知行议付行advisingbanknegotiationbanknotifyingbankhonouringbankadvisedthrough七信用证的基本内容关系人及其权利和义务一基本关系人的英文表示二基本内容1
第六章 信用证2
2.为什么UCP500要承认可撤销的信用证呢?事 实上这种信用证的撤销的比例并不大.因为 一是要受合同约束,单方不履约要被罚款并 影响商誉;二是出口商对某些呆滞货物才用 这种信用证,一般是有库存现货,接到信用证 马上发货交单,或在信用证开出之前即已发 货制单.为此原因,UCP500规定了早于信用证 开出之日出立的单据银行应予以接受.
(3)This advice, revocable at any time without notice, is for your guidance only in preparing drafts and documents and conveys no engagement or obligation on our part or on the part of our above mentioned correspondent. (4) This revocable credit may be cancelled by the issuing bank at any moment without prior notice.
(4) We have been requested to add our confirmation to this credit and we hereby undertake to honor all drafts drawn in accordance with the terms of the credit. Silent confirmation(局外保兑)： silent confirmation represents an agreement between a bank and the beneficiary for that bank to “add its confirmation” to the documentary credit despite not
信用证知识
信用证概念信用证(Letter of Credit, L/C)是一种银行开立的有条件的承诺付款的书面文件，它是一种银行信用。
信用证是银行（即开证行）依照进口商（即开证申请人）的要求和指示，对出口商（即受益人）发出的、授权出口商签发以银行或进口商为付款人的汇票，保证在交来符合信用证条款规定的汇票和单据时，必定承兑和付款的保证文件。
信用证以其是否跟随单据，分为光票信用证和跟单信用证两大类。
在国际贸易中主要使用的是跟单信用证，我们一般分析跟单信用证。
信用证当事人与关系人一.信用证当事人1.信用证开证行（Issuing Bank）开证行是应申请人（进口商）的要求向受益人（出口商）开立信用证的银行。
该银行一般是申请人的开户银行。
2.信用证受益人（Beneficiary）受益人是开证行在信用证中授权使用和执行信用证并享受信用证所赋予的权益的人，受益人一般为出口商。
3.信用证保兑行(Confirming Bank)保兑行是应开证行或信用证受益人的请求,在开证行的付款保证之外对信用证进行保证付款的银行。
二.信用证关系人1.信用证申请人（Applicant）开证申请人是向银行提交申请书申请开立信用证的人，它一般为进出口贸易业务中的进口商。
2.信用证通知行（Advising Bank）通知行是受开证行的委托，将信用证通知给受益人的银行，它一般为开证行在出口地的代理行或分行。
3.信用证付款行（Paying Bank/Drawee Bank）付款行是开证行在承兑信用证中指定并授权向受益人承担（无追索权）付款责任的银行。
4.信用证承兑行（Accepting Bank）承兑行是开证行在承兑信用证中指定的并授权承兑信用证项下汇票的银行。
在远期信用证项下，承兑行可以是开证行本身，也可以是开证行指定的另外一家银行。
5.信用证议付行（Negotiating Bank）议付行是根据开证行在议付信用证中的授权，买进受益人提交的汇票和单据的银行。
作业-分析信用证2
作业-分析信用证23.3.1分析信用证LETTER OF CREDITTRN: 1111510768COURIER REFERENCE: A/888692RECEIVED FROM: BANK OF TOKYO_ MITSUBISHI, LTD., THE OSAKA JAPANDESTINATION: BANK OF CHINA, NINGBO BRANCHSEQUENCE OF TOTAL: 1/1FORM OF DOC. CREDIT: IRREVOCABLEDOC. CREDIT NUMBER: H486-2001689DATE OF ISSUE: 070606EXPIRY DATE : 070625 PLACE: COUNTERS OF NEGOTIATING BANKAPPLICANT : TOKO TRADE CORPORATIONOSAKA 2-6-7, KAWA RAMACHI,1-CHOME, OSAKA, JAPAN.BENEFICIARY : NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINAAMOUNT : CURRENCY USD AMOUNT 30 600.00AVAILABEL WITH /BY: ANY BANK ON SIGHT BASIS BY NEGOTIATION DRAFTS AT SIGHT FOR FULL INVOICE VALUE DRAWEE: BANK OF TOKYO_MITSUBISHI, LTD., THE NEW YORK, NY (NEW YORK BRANCH)PARTIAL SHIPMENT: PROHIBITEDTRANSHIPMETN : PROHIBITEDLOADING IN CHARGE: CHINAFOR TRANSPROT TO: OSAKA, JAPAN.LATEST DATE OF SHIP.: 070615DESCRIPT. OF GOODS: 30 M/T FROZEN PEAPODS CIF OSAKA, JAPAN AS PER S/C NO.JP070525 DOCUMENTS REQUIRED: 1．SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES2．FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED ‘FREIGHT PREPAID’ NOTIFY APPLICANT 3．PACKING LIST IN TRIPLICATE4．BENEFICIARY’S CERTIFICATE STATING THAT 1 ORIGINAL INSPECTION CERTIFICATE OF QUALITY AND 1 ORIGINAL B/L ONE ORIGINAL INSURANCE POLICY HAVE BEEN SENT TO APPLICANT BY COURIER5．INSURANCE POLICY IN DUPLICATE ENDORSED IN BLANK, COVERING ALL RISKS AND WAR RISK FOR 110% OF INVOICE VALUE. CLAIM PAYABLE AT OSAKA, JAPAN IN THE CURRENCY OF DRAFTS6．INSPECTION CERTIFICATE ISSUED BY MANUFACTURERS ADDITIONAL CONDITION:DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OFBENEFICIARYPRESENTATION PERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THEDATE OF SHIPMENT BUT WITHIN VALIDITY OF THE CREDIT.CONFIRMATION: WITHOUTINSTRUCTIONS:①REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED.②NEGOTIATING BANK MUST SEND ALL DOCUMENTS TO US,I.E. THE BANK OFTOKYO_MITSUBISHI, LTD., 2-3, KITAHAMA 4-CHOME, CHUO-KU, OSAKA 541-8535 AND/OR C.P.O. POX 388, OSAKA 530-8692 IN ONE LOT BY COURIER SERVICE AND REIMBURSE YOURSELVES FROM REIMBURSING BANK FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT.END OF L/CTHIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMNETARY CREDITS (1993 REVISION) ICC PUBL. 500.有关资料：发票号码：07GESP3298 发票日期：2007年6月6日提单号码：CANE090318 提单日期：2007年6月12日船名：PRESIDENT V.006 运费：USD1600保单号码：9076521 保险费：USD150.00货物装箱情况：20KGS/CTN H.S.编码：8712.1000商品情况：30M/T FROZEN PEAPODS 净重：20KGS/CTN毛重：21KGS/CTN 尺码：(50X40X60)CM/CTN唛头：TOKOMADE IN CHINANO.1-UP生产单位：宁波华东食品有限公司(221089763214)报检单位登记号：4478633213集装箱号码：CGHU2332159(40’)封号：HD20071221信用证分析结果单序号项目内容1 信用证的种类2 信用证号码3 开证日期4 信用证的到期日5 信用证的到期地点6 开证申请人7 受益人8 开证行名称9 信用证币制及金额10 分批装运11 转运12 装运港（地）13 目的港（地）14 最迟装运期15 货物描述16 价格术语17 交单期限18 信用证要求的单据19 特殊条款3.3.2分析信用证KRUNG THAI BANK PUBLIC COMPANY LIMITEDBANGKOKUSER HEADER SERVICE CODE 103:BANK. PRIORITY 113:MSG USER REF . 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27：1/1FORM OF DOC. CREDIT *40A：IRREVOCABLEDOC.CREDIT NUMBER *20：BL120197DATE OF ISSUE 31C：070123EXPIRY *31D：DATE 070422 PLACE CHINAAPPLICANT BANK 51D：KRUNG THAI BANK PCL.,SUANMALI IBC.APPLICANT *50 ：METCH THAI CHEMICAL COMPANY LIMITED45-7 MAITRICHITR RD.,BANGKOK,THAILAND.BENEFICIARY *59：SINOCHEM GUANGDONG IMPORT AND EXPORT CORPORATION58, ZHAN QIAN ROAD, GUANGZHOU,CHINA.AMOUNT *32B：CURRENCY USD AMOUNT 16,264AVAILABLE WITH/BY *41D：ANY BANK BY NEGOTIATIONDRAFTS AT … 42C：30 DAYS AFTER SIGHTDRAWEE 42D：KRUNG THAI BANK PCL., SUANMALI IBC,PARTIAL SHIPMENTS 43P：PROHIBITEDTRANSHIPMENT 43T：ALLOWEDLOADING IN CHARGE 44A：GUANGZHOU, CHINAFOR TRANSPORT TO … 44B：BANGKOK, THAILANDLATEST DATE OF SHIP. 44C：070412DESCRIPT. OF GOODS 45 A：42.80 M/T LITHOPONE 30PCT ARROW BRAND USD380 PER MTDETAILS AS PER PRO FORMA INVOICE NO.01TH44GD176A3-032DATED JAN. 22, 2007CIFBANGKOK, THAILANDDOCUMENTS REQUIRED 46 A：+ SIGNED COMMERCIAL INVOICE IN 3 COPIES SHOWING SEPARATELY FOB VALUE, FREIGHT CHARGE, INSURANCE PREMIUM,CIFVALUE AND COUNTRY OF ORIGIN+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING TO ORDER OFKRUNG THAI BANK PUBLIC COMPANY LIMITED MARKED FREIGHT PREPAIDNOTIFY APPLICANT+ MARINE INSURANCE POLICY OR CERTIFICATE IN DUPLICATE, ENDORSEDIN BLANK, FOR FULL INVOICE VALUE PLUS 10 PERCENT STATING CLAIMPAYABLE IN THAILAND COVERING INSTITUTE CARGO CLAUSES (A) ANDWAR RISKS.+ PACKING LIST IN 5 COPIES.+ ONE FULL SET OF NON-NEGOTIABLE SHIPPPING DOCUMENTS MUST BE SENTTO THE APPLICANT BY AIR COURIER WIHTIN 3 DAYS AFTER SHIPMENT ANDBENEFICIARY’S CERTIFICATE TO THAT EFFECT IS REQUIRED.+ BENEFICIAR Y’S CERTIFICATE CERTIFYING THAT ONE COPY EACH OF INVOICE,B/L HAVE BEEN FAXED TO BUYER TO FAX NO.662-225 WITHIN 3 DAYS AFTERSHIPMENT.+ INSPECTION CERTIFICATE OF QUALITY ISSUED BY COMPETENT AUTHORITIES. ADDITIONAL COND. 47A ：+ ALL DOCUMENTS MENTIONING THIS L/C NO.+ BOTH AMOUNT AND QUANTITY PLUS OR MINUS 5PCT ACCEPTABLE+ IF ANY DISCREPANCY, WE SHALL DEDUCT USD50 BEING OUR FEEFROM THE PROCEEDS.+ THE NAME, ADDRESS, TELEPHONE NUMBER OF SHIPPING AGENT INBANGKOK MUST BE MENTIONED ON B/L.DETAILS OF CHARGES 71 B：ALL BANK CHARGES OUTSIDE THAILAND INCLUDING COST OFWIRE AND REIMBURSEMENT CHARGES ARE FORBENEFICIARY’S ACC OUNT.CONFIRMATION *49：WITHOUTCONSTRUCTIONS 78：+ UPON RECEIPT OF SHIPPING DOCUMENTSIN STRICT CONFORMITY WITH L/C TERMS, WE WILL COVER YOUR ACCOUNTAND LESS OUR COST OF WIRE IF ANY ACCORDING TO YOUR INSTRUCTION.+ DRAFT(S) AND DOCUMENTS TO BE SENT TO US BY COURIER SERVICEMAILING ADDRESS SUANMALI IBC, 20YUKHON 2 RD, POMPRAB, BANGKOK10100, THAILAND.+ THIS ADVICE IS OPERATIVE WITH NO CONFIRMATION TO FOLLOW ANDSUBJECT TO ICC 1993 REVISION PUB 500.有关资料：发票号码:：01A30676-032A 发票日期：FEB.06, 2007提单号码：COSU298000081 提单日期：MAR.01, 2007船名：CHAO HE V.036 运费：USD300.00/CONTAINER 保单号码：01-78963 保险费：USD158.00货物装箱情况：IN 25KGS PLASTIC WOVEN BAG, TOTAL 1712BAGS总净重：42.80MT 总毛重：42 971.2KGS 总尺码：41.944M3唛头：P.T.C 商品名称:箭牌立德粉30% BANGKOK集装箱：TTNU3112933 (20’) 封号：062472 (20GP) FCL TGHU2115222 (20’) 封号：062478 (20GP) FCL出口口岸：广州海关(5100) 核销单号码：44MO58868生产厂家：湖南湘潭华荣厂(66893214412) 计量单位：千克报检单位登记号：8876544721信用证分析结果单序号项目内容1 信用证的种类2 信用证号码3 开证日期4 信用证的到期日5 信用证的到期地点6 开证申请人7 受益人8 开证行名称9 信用证币制及金额10 分批装运11 转运12 装运港（地）13 目的港（地）14 最迟装运期15 货物描述16 价格术语17 交单期限18 信用证要求的单据19 特殊条款。
信用证案例分析-含答案 (2)
信用证案例分析-含答案 (2)信用证的再转让I银行开立一张不可撤消可转让跟单信用证，以M作为受益人，A行为该证的通知行。
在A行将该证通知M后，M指示A行将此证转让给X,该转证的到期日比原证早1个月。
第二受益人X受到转证后，对于转证的一些条款与第一受益人M产生了分歧。
双方经过多次协商，终未达成协议。
而此时，该转证已过期。
于是M请求A行将已过期的未使用的转证恢复到原证。
鉴于原证到期日尚有1个月，M要求A行能将恢复到原证的金额再度转让给新的第二受益人Y。
A行认为它不能同意M的做法。
因为将该证转让给Y构成了信用证的第二次转让，而这正违反了《UCP600》第38条的规定。
况且，A行未从第二受益人X处收到任何货物未出运.转证未被使用或者同意撤销转证之类的信息。
分析A行在认识上存有误区。
将未使用过的转证再次转让给另一新的第二受益人不能被视作为二次转让。
《UCP600》第38条规定：除非信用证另有规定，可转让信用证只能转让一次，因此，该信用证不能按第二受益人要求转让给随后的第三受益人。
根据此条文意，由第一受益人作出的再次转让并不构成二次转让，而视为一次同时转让给多个受益人的情形。
所以此等转让并非为《UCP600》所禁止。
在此案中，既然第二受益人X并未接受转证，第一受益人M当然可以自动地将该证转让。
当然A行也并未义务接受M再次转让的指示。
《UCP600》第38条又规定：除非转让范围和方式已为转让行明确同意，转让行并无办理该转让的义务。
倘若A行同意将该证转让给Y，比较谨慎的做法是：它从X处获取一份书面指示同意撤销未用的转证，同时退回转证通知。
开证行对议付行的偿付责任1992年10月，法国某公司（卖方）与中国某公司（买方）在上海订立了买卖200台电于计算机的合同，每台CIF上海1000美元，以不可撒销的信用证支付，1992年12月马赛港交货。
1992年11月15日，中国银行上海分行（开证行）根据买方指示，向卖方开出了金额为20 万美元的不可撤销的信用证，委托马赛的一家法国银行通知，并议付此信用证，1992年12月20日，卖方将200台计算机装船，并获得信用证要求的提单、保险单、发票等单据后，即到该法国议付行议付。
信用证 (2)
单据名称：信用证帮助：信用证(Letter of Credit，简称L/C)又称信用状，是银行（开证行）根据申请人（一般是进口商）的要求，向受益人（一般是出口商）开立的一种有条件的书面付款保证。
即开证行保证在收到受益人交付全部符合信用证规定的单据的条件下，向受益人或其指定履行付款的责任。
因此，信用证结算是依据银行开立的信用证进行的，信用证项下的所有单据是根据信用证的约定制定的。
信用证的开立可以用信函的方式，也可以用电文方式，因此信用证可以分为信开本和电开本两种形式。
信开本是指以信函格式开立、并用航空挂号等方式寄出给受益人或通知行的信用证。
信开信用证是早期信用证的主要形式。
电开本是指采用电文格式开立并以电讯方式传递的信用证。
通常采用的电讯方式主要有电报、电传和SWIFT。
电开信用证按照电文内容的详细与否，又可以分为简电本和详电本。
简电本是指电文内容较简单扼要的信用证；详电本是指电文内容详细完整的信用证。
目前，详电本信用证大多采取Telex、SWIFT两种形式开具。
Telex（电传）开具的信用证因费用较高，手结繁琐，条款文句缺乏统一性容易造成误解等原因，在实务中已为方便、迅速、安全、格式统一、条款明确的SWIFT信用证取代。
27：报文页次如果该跟单信用证条款能够全部容纳在该MT700报文中，那么该项目内就填入“1/1”。
如果该证由一份MT700报文和一份MT701报文组成，那么在MT700报文的项目“27”中填入“1/2”，在MT701报文的项目“27”中填入“2/2”。
……，以此类推。
40A：跟单信用证形式信用证中必须明确注明是“可撤销信用证”还是“不可撤销信用证”。
若没有明示此点，则视该证为“不可撤销信用证”。
原则上，银行只受理不可撤销信用证。
该项目内容有六种填法：(1) IRREVOCABLE：不可撤销跟单信用证(2) REVOCABLE：可撤销跟单信用证(3) IRREVOCABLE TRANSFERABLE：不可撤销可转让跟单信用证(4) REVOCABLE TRANSFERABLE：可撤销可转让跟单信用证(5) IRREVOCABLE STANDBY：不可撤销备用信用证(6) REVOCABLE STANDBY：可撤销备用信用证详细的转让条款应在项目“47A”中列明。
信用证试题2
一、单项选择题（每题1分，共20分）1、在进料加工贸易中，经常先向外商购买原材料或配件，我方加工成品后再卖给该外商。
为了避免上当受骗，我方应采用（ D ）比较稳妥。
A 、保兑信用证B 、可转让信用证C 、预支信用证D 、对开信用证 2、根据《UCP600》的规定，若信用证没有特别说明，则信用证（C ）。
A 、未注明“Transferable ”字样或条款，即为可转让信用证 B 、未注明“Irrevocable ”字样，即为可撤销信用证 C 、未注明“Confirmed ”字样，即为不保兑信用证 D 、未注明是否即期付款，即为远期付款信用证3、可转让信用证在使用时，转让行不可以改变（ A ）。
A 、有关商品品质规格的条款 B 、信用证总金额 C 、商品单价 D 、装运期和信用证有效期4、汇票的抬头人是汇票的（ D ）。
A 、出票人 B 、受票人 C 、付款人 D 、受款人5、一张汇票的收款人抬头注明：“PAY TO THE ORDER OF ××× CO.”即表示（D ）。
A 、该汇票只能由×××公司收取货款 B 、该汇票不能转让C 、该汇票可以转让，但只能转让一次D 、该汇票可以转让，而且可一直转让下去6、根据《UCP600》的规定，商业发票中货物的描述（C ）。
A 、可以使用统称，不得与信用证中有关货物的描述有抵触 B 、可以使用统称，并可与信用证中有关货物的描述有所不同 C 、必须完全符合信用证中的描述D 、必须与合同的描述完全一致7、信用证要求商业发票的日期应（B ）。
A 、略早于汇票日期B 、迟于汇票日期C 、与汇票日期相同D 、迟于运输单据签发日期8、某信用证规定，交货数量为2500吨散装货，不准分批装运，但没有溢短装条款。
据此，受益人提交的运输单据上，（ C ）。
A 、货物数量和总金额均可增减10%B 、货物数量可增减5%，但总金额不能超过C 、货物数量和总金额均可以增减5%D 、货物数量增减10%，但总金额不能超过 9、如果信用证规定汇票的期限为30 DAYS AFTER DATE OF BILL OF LADING ；提单日期为MARCH 1st, 2008，则根据ISBP ，汇票的到期日应为（ B ）。
信用证的类型
9.documentary L/C/clean L/Cபைடு நூலகம்单信用证/光票信用证
10.deferred payment L/C/anticipatory L/C延期付款信用证/预支信用证
11.back to back L/Creciprocal L/C对背信用证/对开信用证
12.traveller's L/C(or:circular L/C)旅行信用证
Kinds of L/C信用证类型
1.revocable L/C/irrevocable L/C可撤销信用证/不可撤销信用证
2.confirmed L/C/unconfirmed L/C保兑信用证/不保兑信用证
3.sight L/C/usance L/C即期信用证/远期信用证
4.transferable L/C(or)assignable L/C(or)transmissible L/C /untransferable L/C
第二节信用证的当事人及其权利与义务第三节信用证的业务程序
第十页，共138页。
案例分析1：某出口公司收到一份国外开来的L/C，出
口公司按L/C规定将货物装出，但在尚未将单据送交当地银
行议付之前，突然接到开证行通知，称开证申请人已经倒
闭，因此开证行不再承担付款责任。问：出口公司如何处
理？ 将货物出运后，按照信用证条款的规定， 分制析作：好议L/全付C属部，于单要银据求行并开信送证用交行，议付开付款证行。行负进首行要付款责任。
（1）信用证“软条款”：开证行可随时单方面解除其保证
付款责任的信用证，使信用证在性质上成为可撤销信用证，
容易造成单证不符而遭开证行拒付。 （2）目的：骗取出口商质押金、佣金或骗取货物。
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第二十四页，共138页。
(3)比较常见的软条款主要有：
－－信用证暂时不生效:如“进口许可证签发后通知生效”、“待货样 经开证人确认后再通知信用证生效”，何时生效由银行另行通知。
式发出”。该贸易公司收到来证后，即将质保金260万元人民 币付给了买方指定代表，装船前，买方代表来产地验货，以
货物质量不合格为由，拒绝签发“装运通知”，致使货物滞留
产地，中方公司根本无法发货收汇，损失十分惨重。
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第二十八页，共138页。
案例三
质量检验证书
运输单据
Inspection certificate(or Cargo receipt)issued
（1）为什么银行拒付？ （2）收到来证后，我方应如何处理？
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第十五页，共138页。
【分析】
（1）信用证项下要求单证必须相符，否则银行不予议 付。本案中装运单与信用证不符，所以银行可以拒付。
信用证条款 (2)
信用证条款引言信用证是国际贸易中常用的支付方式，通过银行的担保，确保卖方能够按照合同要求如期收到款项。
为了明确买卖双方的权利与义务，信用证的条款起着至关重要的作用。
本文将介绍信用证条款的一般内容和常见条款。
一般条款在起草信用证的时候，需要包括以下一般条款：1.发证银行信息：包括发证银行的名称、地址、联系方式等。
这些信息是买卖双方能够联系到发证银行以准确执行信用证的重要依据。
2.申请人信息：也就是买方的信息。
包括买方的名称、地址、联系方式等。
这些信息可以确保信用证的正确发放给买方。
3.受益人信息：也就是卖方的信息。
包括卖方的名称、地址、联系方式等。
这些信息可以确保信用证的正确执行给卖方。
4.信用证金额：即信用证的总金额，也就是卖方可以按照合同要求从信用证中获得的支付金额。
5.到期日期：信用证中规定的卖方应该按照合同要求获得支付的最后日期。
买卖双方应该在到期日期之前完成货物的交付和支付手续。
6.运输方式：信用证中应该明确规定货物的运输方式，例如海运、空运、陆运等。
这样可以确保货物能够安全到达目的地。
7.单证要求：买卖双方应该协商并在信用证中明确规定所需的单证，例如提单、发票、装箱单等。
这些单证是确保买卖双方权益的重要文件。
常见条款除了一般条款以外，以下是一些常见的信用证条款：1.不可撤销信用证：信用证一旦开立，买卖双方都无法撤销或修改。
2.转让条款：信用证中可以规定是否允许受益人将信用证转让给第三方。
3.分批装运条款：信用证中可以规定货物可以分多批次进行装运。
这样可以更好地适应买卖双方的需求。
4.单证的一致性要求：信用证中可以规定所需的单证必须与信用证的要求一致，否则将无法获得支付。
5.支付方式：信用证中可以规定支付方式，例如电汇、付款交单等。
6.违约责任：信用证中可以规定违约方应负担的责任和赔偿方式。
7.包装要求：信用证中可以规定货物的包装要求，例如使用特定的包装材料、符合国际运输标准等。
总结信用证条款是国际贸易中非常重要的文件，它明确了买卖双方的权益和义务，保障了贸易交易的顺利进行。
信用证案例2
• 我某轻工进出口公司向国外客户出口某商品一批， 合同中规定以即期不可撤销信用证为付款方式， 信用证的到期地点规定在我国。为保证款项的收 回，应议付行的要求，我商请香港某银行对中东 某行(开证行)开立的信用证加以保兑。在合同规 定的开证时间内，我方收到通知银行(即议付行) 转来的一张即期不可撤销保兑信用证。我出口公 司在货物装运后，将有关单据交议付银行议付。 不久接保兑行通知：“由于开证行已破产，我行 将不承担该信用证的付款责任”。 • 问：1)保兑行的做法是否正确?为什么？ 2)对此情 况，我方应如何处理?
• .我方向美国出口一批货物，合同规定8月份 装船，之后国外来证装船期在8月15日之前， 但我方在8月15日前无船去美，我方立即要 求外商将船期延至9月15日前装船。随后外 商来电称：同意船期展延，有效期也顺延 一个月。我方9月10日将全套单据交付银行 办理议付，但银行拒绝收单，为什么？
• 开证行对此拒付是有道理的，因为信用证 是一份独立的文件。虽然进、出口商双方 已就交易展期达成协议，但信用证本身并 未依此做相应的修改，开证银行只能按照 信用证的规定能够办理。
• 就本题情况而言，由于合同没有规定进口 商开立的时间，造成进口商迟至11月16日 才开出信用证，而当月余下的时间里，出 口商却已无法满足合同所要求的在当年11 月装运的要求。于是被迫承担了“未能按 时装运”的责任，而被宣布解除合同。教 训是：合同中应注明进口商申请开证的时 间限制。
• 我出口企业收到国外开来的不可撤销的跟 单信用证一份，由设在我国境内的某外资 银行通知并加保兑。我出口企业在货物装 运后，正拟将有关单据交银行议付时，接 到外资银行通知，由于开证行已宣布破产， 该行不承担该信用证的议付或付款责任， 要求出口商改托收方式出口，你认为这种 做法是否妥当，为什么？
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363010 BOCSU CM
14027A LASD NL
100492 16.35
MSG.: 001
TO: BANK OF CHINA, SHANGHAI, CHINA.
FM: F. V AN LANSCHOT BANKIERS N. V., AMSTERDAM, THE NETHERLANDS.
DD: 9TH APRIL 1998
TEST: 361085 BETWEEN OUR HEAD-OFFICE SHFPIOGEMBOSCH AND YOUR SHANGHAI (FOR USD. 91, 061. 90 DA TED 10TH APRIL 1998).
WE HEREWITH OPAN OUR IRREVOCABLE DOCUMENTARY CREDIT NO. AM/V AO515ILC
BY ORDER OF : TIVOLI PRODUCTS PLC
BERSTOFSGADE 48,
AMSTERDAM,
THE NETHERLANDS
IN FA VOUR OF : UNIVERSAL TRADING CO., LTD.
RM. 1201-1216 MA YLING PLAZA.
131 DONGFANG RD., SHANGHAI CHINA
FOR AN AMOUNT OF :USD9l,061.90
EXPIRY-DA TE : 15TH JUNE 1998
FOR NEGOTIA TION IN CHINA.
THIS DOC. CREDIT IS A V AILABLE
BY NEGOTIA TION OF BENEFICIANY’S DRAFT(S) A T 45 DAYS AFTER SIGHT DRA WN ON F. V AN LANSCHOT BANKIERS N.V., AMSTERDAM, THE NETHERLANDS, ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
1)SIGNED COMMERCIAL INVOICE IN QUINTUPLICA TE INDICA TING
BENEFICIAJRY’S CONTRACT NUMBER AND OUR ORDER NO. 98-CS004
2)PACKINGLIST/WEIGHT14EMO IN TRIPLICA TE MENTIONING TOTAL MUMBER
OF CARTONS, GROSSWEIGHT AND MEASUPEMENTS PER EXPOPT CARTON.
3)2/3 OF ORIGINAL CLEAN QN-BOARD MARING BILLS OF LADING, PLUS 3 N.
N.COPIES, MADE OUT:“TO ORDER”，AND BLANK ENDORSED MARKED：“FREIGHT PREPAID”SHOWINGAS NOTIFY THE APPLICANT（GIVING FULL NAME, ADDREES AND PHONE NUMBERS）.
4)FULL SET 3/3 OF MARING INSURANCE POLICY OR CERTIFICA TE, ENDORSED IN
BLANK FOR 110 PERCENT FULL CIF V ALUE, COVERING INSTITUTE CARGO CLAUSES (A) AND WAR CLAUSES OF INSTITUTE CARGO CLAUSES.
5)G.S.P. CERTIFICIA TE OF ORIGIN FORM A IN DUPLICA TE THA T THE GOODS ARE
OF CHINESE ORIGIN.
6)BENEFICIARY’S CERTIFICA TE STA TING THA T ONE SET OF NON-NEGOTIABLE
SHIPPING DOCUMENTS TOGETHER WITH THE 1/3 ORIGINAL B/L HA VE BEEN SENT TO THE APPLICANT BY DHL WITHIN 48 HOURS AFTER SHIPMENT.
7)COPY OF BENEFICIARY'S TELEX/FAX SENT TO APPLICANT (TELEX-NO.: 13174 +
TIV NL OR FAX-NO.:+(31)74 12 37 37) WITHIN TWO WORKING DAYS AFTER SHIPMENT INDICA TING DA TE OF DEPARTURE, SHIPPING MARKS, NUMBERS OF LC, B/L, CONTRACT AND ORDER AS WELL AS NUMBER OF CARTONS TOGETHER WITH THE TOTAL GROSSWEIGHT AND GOODS V ALUE.
COVERING:
5 ITEMS OF TOTAL 2960 SETS AND 8498 PCS. OF PLUSH TOYS AS PER: APPLICANT'S ORDERNUMBER AND BENEFICIARY'S CONTRACT NUMBER HY98CS004.
LABEL: CE/IMP. 087 FOR ARTICLES KB7900,KP2273 AND KB0278 AND
LABEL: F-TOYS 2280 FOR ARTICLES KB0677 AND KC2048
PACKING IN NEUTRAL SEA WORTHY EXPORT CARTONS SUITABLE FOR LONG DISTANCE OCEAN TRANSPORTA TION.
SHIPPING MARKS TO READ AS FOLLOWS: CE/IMP.087
CHRISTIAENS
VIA AMSTERDAM
CARTON NO.1 AND UP
FOLLOEED BY: ARTICIE NUMBER AND
F-TOYS 2280
GROBBENDONK
VIA AMSTERDAM
CARTON NO.1 AND UP
FOLLOWED BY: ARTICLE NUMBER
TERMS OF DELIVERY: CIF AMSTERDAM (INCOTERMS 1990).
ALL OF THE ABOVE MUST BE STA TED ON THE INVOICE AND PACKING LIST.
PARTIAL SHIPMENTS : PROHIBITED.
TRANSHIPMENT : PROHIBITED.
LA TEST DA TE OF SHIPMENT: 31ST MAY 1998.
SHIPMENT FROM : SHANGHAI
TO : AMSTERDAM
ALL (BANKING-) CHARDES OUTSIDE THE NETHERLANDS ARE FOR BENEFICIARY’S ACCOUNT.
DOCUMENTS TO BE PRESENTED ULTIMA TELY15 DAYS AFTER THE DA TE OF ISSUANCE OF T HE RELA TIVE TRANSPORT-DOCUMENT(S) BUT WITHIN THE V ALIDITY OF THIS DOC. CREDIT.
DOCUMENTS TO BE SENT AS FOLLOWS (INSTRUCTION MARKED “ X” ):
( ) IN ONE LOT BY REGISTERED IRMAIL
( ) IN TWO CONSECUTIVE REGISTERED AIRMAILS
( ) IN ONE LOT BY INTERNA TIONAL COURIER SERVICE
(X ) 1ST MAIL BY COURIER SERVICE AND 2ND MAIL BY REGISTERED AIRMAIL
TO: F. V AN LANSCHOT BANKIERS N. V.,
STREET-ADDRESS: CONCERTGEBOUNPLTIN 20
1071 LN AMSTERDAM.
POSTAL-ADDRESS: P. O. BOX 75509,
1070 AM AMSTERDAM
THE NETHERLANDS
UPON RECEIPT OF CORRECT DOCUMENTS BY US, WE SHALL COVER THE NEGOTIA TING BANK (AS PER THEIR INSTRUCTIONS), IN THE CURRENCY OF THIS DOC. CREDIT ONLY.
PLEASE ADVISE BENEFICIARY, WITHOUT ADDING YOUR CONFIRAMA TION.
THIS DOC. CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (REVISION 1993, I.C.C. PUBLICA TION NO. 500)
THIS TELEX IS THE OPERA TIVE CREDIT-INSTRUMENT AND NO MAIL-ADVICE WILL FOLLOW.
REGARDS,
F. V AN LANSCHOT BANKIERS N. V., AMSTERDAM
(TLX: 14027 +LASD NL)。