国际结算第四章托收(Collection)

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国际结算第四章托收(Collection)

❖ 进口商向银行申请提货担保后，凭担保在没有正本提单的情况下提货。
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国际惯例
❖ 国际惯例（International Practice）是在长期的国际交往实践中约定俗成、对当事人的权利义务进行明确规范的行为准则。
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托收业务流程
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托收的种类
从银行的角度划分，托收可以分为： ❖ 出口托收 (Outward Collection) ❖ 进口代收（Inward Collection）根据托收中涉及的单据，托收可以分为： ❖ 光票托收 (Clean Collection) ❖ 跟单托收 (Documentary Collection)
❖ 付款人（Drawee）
❖ 需要时的代理(Representative in Case of
Need)
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Principal—seller（drawer） Remitting bank Collecting bank Payer - buyer (drawee) Presenting bank Representative in case of need
后会因进口商尚未付款，银行不予交单，货物可能处于风险之中，甚至被海关罚款。这时，买方在付款前出具一张信托收据向代收行借取单据以提取货物。
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提货担保(Shipping Guarantee)
❖ 在进口贸易结算中，货物运抵目的港（地）后，包括提单在内的单据尚未寄到，进口商无法提货，而延期提货会使进口商增加额外开支，或者承受进口商品行情下跌、市价回落的风险，进口商为了报关的需要，凭银行担保书提货的方式。
❖ 出口托收项下押汇(Outward Collection Bills Purchased-B/P)

4 第四章托收结算方式

风险出口商：钱货两空
进口商：有利
Document Collection ——D/A
2 签发提单 9 凭单提货
Principal
1发货
4 12 付款开出回执 3 签发汇票， 6 提示
Drawee
7 远期汇票要求承兑承兑汇票 8 交货运单据票到付期款日提示汇 10
托收当事人
托收当事人之间的契约关系
买卖关系
委托人
委托代理关系托收申请书
付款人
按合同发货
托收指示及跟单汇票
托收行
委托代理协议
代收行
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托收申请书的主要内容
•
A．交单方式:是付款交单还是承兑交单；是否可以分批付款，分批赎票；远期汇票提前付款可否给予进口商回扣或利息；逾期付款应否追加利息等。 B．货款收妥后的处理方式:托收行要在代收行已收妥货款并划入托收行的账户后，才会将货款付给委托人，代收行可以用电报或航函通知托收行，但用哪一种方式则须根据托收行的要求。为此，委托人须在委托代理合同中确定用电报还是航函通知。
托收指示的概念与内容
• 托收指示的重要性体现在三个方面： • （1）托收业务离不开托收指示，所有的托收业务都必须附有一个单独的托收指示。 • （2）代收行仅依据托收指示中载明的指示办事。 • （3）代收行不从别处寻找指示，并且也没有义务审核单据以获得指示。随附单据上不载有托收指示，如果有的话，也将不予理会。
形式 ① 金融单据 + 全套商业单据
② 仅全套商业单据
收款保证
Documents against Payment , D/P 付款交单 —— 代收行的交单以进口商的付款为条件。

国际结算重点— collection(托收)

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Principal’s responsibility
Deliver the goods according to the contract with importer /drawee. Write/fill in/make out the collection application Submit the application and relevant documents in accordance with contract to remitting bank
the remitting bank (in the exporter’s country)
–The remitting bank is the bank forwarding documents from the seller to collecting bank along with collection instructions for payment. Collection instruction serves as the contract between remitting bank and collecting bank, so the relationship between them is bound by the instruction.
Definition under URC522 Art.2 Collection means the handling of documents by banks, in accordance with instructions received, in order to:
1)obtain acceptance and/or payment; 2)deliver commercial documents against acceptance or payment; 3)deliver documents on other terms and conditions. 指由接到委托指示的银行处理金融单据和/或商业单据以便取得付款/承兑，或凭付款/承兑交出商业单据，或凭其它条件交出单据。

托收(Collection)

D/A程序示意图和D/P区别在于交单的条件
• •
委托人
A A
双方合同约定用D/A 结算，卖方发货
付款人
及时提示承兑，
期收进后回口，汇人口提票承人示并兑付付交，款款单代，，收进到行
转帐给出口人
开行立，汇委票托，代把收单货据款交银做托收指示，把单据交代收行
• •
委托人
A A
双方合同约定用D/P结算，卖方发货
付款人
及时提示付款
进口人付交款单，代收行
转帐给出口人
开行立，汇委票托，代把收单货据款交银做托收指示，把单据交代收行
托收行
汇交货款，通知收到货款并转帐
代收行
托收程序示意图的说明
①合同规定采取托收方式 ②按期装运制作汇票及有关单据，填具托收委托书送银行 ③托收行将有关单据寄交代收行并说明委托书中的各项指示 ④代收行根据指示向进口人提示汇票 ⑤如为D/P即期进口人付款赎单，如为D/P远期，先办承兑到期赎单，如为D/A承兑取单，到期付款 ⑥代收行收款后通知托收行收妥转帐 ⑦托收行将货款交出口人
托收行
汇交货款，通知收到货款并转帐
代收行
动画版 9.寄送有关D/A 托收单据 D/A承兑交单流程图 D/A BANK BANK
收据
办 7 收 8 款 18 理备据签项拨托齐予付收有关单托托据收收
17.汇交代收 D/A 款项
兑 10 依约定办理承
11 票 16 取款汇回票到货运期付单据清
• （二）性质：商业信用 • 1．委托人和托收银行之间是委托关系，按委托申请书办理，收取手续费，而托收银行和代收银行可能没有任何关系。银行只提供服务不提供信用，如收不到款代收银行也无能为力，所以在托收方式下，委托银行代收货款，能否收到完全取决于进口人的信誉，属于商业性质。银行提供仅提供服务不承担任何付款保证,也没有检查货运单据齐全或正确与否的义务。 • 2．对于出口人要承担进口人拒付的风险并要挤占发货的资金.实际上是出口人利用给予进口人资金融通,来吸引客户,扩大出口和提高其产品在市场上的竞争力为目的。 • 3．对进口人有利 • （1）可以不用挤占资金货少挤占资金。甚至还可以融资。 • （2）几乎没有风险。

国际结算第4讲托收

加注：For collection
托收汇票的当事人
出口商（drawer）
出票提示进口商(payer) 付款 (payee) 1、出口商 2、托收行 3、代收行
二、托收种类及业务程序
债务人开立汇票的光票托收托收债权人开立汇票的光票托收跟单托收金融票据附带商业单据的托收金融票据不附带商业单据的托收付款交单跟单托收
5、各种交单条件对进出口商的影响
总体上，托收对出口商不利，对进口商有利。即期付款交单对出口商不利的影响最小。因为，只有进口商即期付款后，代收行才交单。所以出口商的货款收回比较快。既便是进口商拒付，则代收行可以不交单，出口商的货物仍然在控制之中。出口商可以通过需要时的代理另选买主，不会出现汇款业务中钱货两空的风险。远期付款交单的托收，对出口商的不利影响大一些。因为代收行交单的条件是进口商做远期付款，出口商货款收回比较慢。但是如果进口商不融资，出口商也能避免钱货两空的风险。承兑交单托收，对出口商最不利。因为只要进口商承兑汇票，代收行就交单。万一汇票到期，进口商拒付，则出口商就面临钱货两空的风险。
（2）当托收行在代收行开有帐户
开户行出口托收行
① Collection
帐户行进口代收行
Instruction: When collected please credit our account with you under your cable/airmail advice to us.
Documentary Bill for Collection Documents against Payment (D/P)
光票托收
即期付款交单
D/P at sight

国际结算07级(9)

（２）远期付款交单（D/P at xx days after sight） sight）远期付款交单（出口商按合同规定发货后，开立远期汇票，出口商按合同规定发货后，开立远期汇票，连同货运单据通过银行向进口商提示，进口商见票，审核单据无误后，通过银行向进口商提示，进口商见票，审核单据无误后，在汇票上承兑，于汇票到期日才付款赎单。在汇票上承兑，于汇票到期日才付款赎单。采用远期D/P容易出现的问题容易出现的问题：采用远期D/P容易出现的问题：在代收行收到托收单据后至远期汇票到期日得到付款前这段时间，托收项下货物可能已经达到目的地，段时间，托收项下货物可能已经达到目的地，而付款人因尚未付款得不到单据无法提货。尚未付款得不到单据无法提货。除非代收行愿意先行代为提货、存仓并办理保险，提货、存仓并办理保险，否则货物便无法得到妥善处理而增加额外费用和风险。增加额外费用和风险。另外，一些国家不承认远期D/P，把远期D/P一律当一律当D/A 另外，一些国家不承认远期D/P，把远期D/P一律当D/A 处理，使委托人面临钱货两空的风险。处理，使委托人面临钱货两空的风险。 URC522. 7.（1）规定：“托收不应含有远期汇票而又同 7.（规定：时规定商业单据要在付款后才交付。时规定商业单据要在付款后才交付。”
跟单托收的一般业务流程图
委托人 (出口商) 出口商)
①
付款人 (进口商) 进口商)
②
③ ⑧ ④ ⑦
⑤
⑥
托收行( 托收行(出口地银行) 口地银行)
代收行( 代收行(进口地银行) 口地银行)
说明：说明： ①进出口商在贸易合同中规定采用跟单托收方式结算货款出口商按合同规定发货后，填写托收申请书，连同汇票、 ②出口商按合同规定发货后，填写托收申请书，连同汇票、单据交托收行托收行审核托收申请书及汇票、单据无误后， ③托收行审核托收申请书及汇票、单据无误后，将托收回执交给出口商托收行根据托收申请书缮制托收指示书，连同汇票、 ④托收行根据托收申请书缮制托收指示书，连同汇票、单据寄交代收行 ⑤代收行按托收指示向进口商提示跟单汇票进口商审核单据无误后， ⑥进口商审核单据无误后，按交单条件付款赎单或承兑赎单到期付款代收行收款后， ⑦代收行收款后，按托收指示将款项拨交托收行并向托收行发付款通知 ⑧托收行向出口商结汇

第四章国际结算方式之二——托收幻灯片资料

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4．付款人（Payer或Drawee）
代收行根据托收行的指示向其提示汇票、收取票款的一方就是付款人，也是汇票的受票人。
付款人的责任：履行付款义务
另外，提示行（Presenting Bank）是向付款人提示单据的银行。再者，如果发生拒付的情况，委托人就可能需要有一个代理人为其办理在货物运出目的港时所有有关货物存仓、保险、重新议价、转售或运回等事宜。这个代理人必须由委托人在委托书中写明，称作“需要时的代理”（a representative to act as case-of-need）。
贷记报告单---你行账户已被贷记
开户行
出口托收行
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2、当代收行在托收行开立账户时，借记代收行账户
开户行
OC/collection advice---please collect the
proceeds and authorize us by cable/airmail
to debit you’re a/c with us.
进 collect and remit proceeds to X
帐户行
款项汇至你口 Bank for credit of our a/c with
行贷记托收代 them under their cable/airmail
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二、托收当事人及其责任
1．委托方（Principal）在托收业务中，委托银行向国外付款方收款的人就是
托收委托人，因为是由他开具托收汇票的，所以也称出票人。委托人在贸易合同下的责任：按时按质按量装运货物；提供符合合同要求的单据。委托人在委托代理合同下的责任：（1）填写委托申请书，指示明确；（2）对意外情况及时指示；（3）承担收不到货款的损失。

国际结算——托收讲义材料

第四章托收上课材料CollectionAfter issuing payment order (draft) to importer, exporter would entrust banks with payments collection. Banks handle the business on the basis of exporter’s instruction and is not liable for the consequence of the collection, though with endeavor. Thus, bank collection is classified into commercial credit instead of bank credit.In bank collection, exporter is, to some degree, in a positive position; not releasing transportation documents( title to goods) to importer until the latter pays or accept the time draft issued by exporter, without which importer could not take delivery from carrier.Exporter is also confronted with many risks, e.g. importer might not take up transportation documents (giving up the deal) and exporter has to ship back the exports, thus entailing additional shipping and insurance costs. Or, after accepting and taking hold of the documents, importer would refuse to pay at maturity. Banks are not responsible for these breaches. So, it is commercial credit, not bank credit and is applied only when both sides know well about and have enough faith in each other. Its advantage is that collection fees earned by banks are relatively low.1、DefinitionAn arrangement whereby the goods are shipped and a relevant bill of exchange is drawn by seller on buyer, and/or shipping documents are forwarded to seller’s bank with clear instructions for collection through one of its correspondent bank located in the domicile of buyer.2、Parties to collection operationPrincipal = exporter = seller = drawer =remitterRemitting bank = exporter’s bank in exporting countryCollecting bank = importer’s bank in importing countryImporter = buyer = draweePresenting bank = bank at importer’s place3、Flow chart of Documentary Collection①Deliver goods②B/L③Documents and Instructions (Application)④Rept.⑤Collection Order or Instruction & docs.⑥Present⑦Pay⑧Release Documents D/A or D/P⑨Credit Advice or Debit Authorization⑩Hand in B/L（（11））Deliver goods4、Delivering documents = Delivering goodsBuyer must take delivery of goods with bill of Lading (B/L), which is receipt issued by carrier when receiving goods delivered by seller for transportation. Importer must take delivery of goods against it. Without B/L, buyer could not get the goods at the carrier. For sight payment, only when buyer pay the sight draft drawn by seller would collecting bank release documents(B/L) to buyer. For time bill, only when buyer accepts time draft drawn by seller would collecting bank release documents to importer.（1）Documents against documents D/A①Time draft &other docs+application②Collection order& time draft & docs③Present time draft for acceptance④Accepted draft⑤docs= goods（The risk is that buyer would not pay after taking the goods，thoughgoods have been taken away.）⑥Present accepted draft for payment（Collecting bank keeps accepteddraft for exporter and at maturity, presents it for payment.）⑦pay（2）Document against payment D/P at sight①Sight draft& other docs，etc②Collection Order & sight Draft and docs③Presents for payment （Only one presentment for payment ）(So, it is demanded that payment must be made on first presentation.)④Pay after checking （Importer would try to delay payment to wait the arrival of goods ） ⑤docs（3）Documents against payment at tenor D/P at tenor①Time draft & other docs ，application ②Collection order& time draft and other docs ③Present time draft for acceptance ④No docs after acceptance⑤pay （After payment at maturity, buyer gets documents.） ⑥docs（4）Documents against time promissory note made by buyer①Apply Docs.②Collection order & docs demanding time promissory note made by buyer（The risk is that buyer would not pay after taking the goods.）③Advise and demanding documents against time promissory note made by importer.④Time promissory note⑤docs⑥（Collecting bank keeps promissory note for seller and at maturity, presents it for payment.）Present timePromissory Note for payment⑦pay5、Presenting bank①ion&documents②Collection order&documents③Forwarddocuments④present6、In case of needCase of need might be seller’s close friend or agency in importing country, who would arrangeshipping back the goods or selling the goods to other buyer in importing country.①Documents (Application)②Collection Order and documents（In case of need, look for XXX）③present④refuse⑤present⑥Pay & take over docs.Exporter might have mentioned “case of need”on the draft when issuing it if exporter expects the possibility of importer’s dishonor.7、Types of collection(1): Documentary Collection①Deliver goods②B/L③Commercial docs+ financial Instrument OR not+ Application④Collection Order & docs,esp. transporting documents + bill of exchange or not⑤D/A or D/P ⑤present⑥Pay⑦Hand in B/L⑧Deliver goodsDocuments are released to importer against his payment or acceptance/Sometimes, importer pays against commercial documents, e.g. commercial invoice without financial draft to avoid stamp duty. (2): Clean Collection①Send sample ②Rept.③Delivery advice（①,②, ③,Post receipt is sent to buyer’s country together with sample by post office.） ④Hand in Delivery adv.⑤sample （④,⑤, Importer takes the advice to post office and get sample against it.） ⑥Only draft+Application⑦Collection Order& draft （Payment must be made through bank ） ⑧Present draft ⑨PayDividend warrant and time promissory note can also be used in clean collection (3): Direct Collection①Sign long terms contract with bank （Omit a tache, save much time ）②Prenumbered presigned collection order③Deliver goods④B/L⑤Fill in collection order and forward documents and collection order directly to（As if it is sent by remitting bank whose responsibility is the same as under documentary collection.）⑥D/A or D/P （⑥present）⑦Pay⑧Hand in B/L⑨Deliver goods8、Collection order = Collection Instruction①Application filled in by exporter②Collection Order filled in by remitting bank[①, ②They are the same in contents, for remitting bank carry out order given by exporter (principal).]Specimen of collection orderPlease Collect the Under-mentioned Foreign Bill and /or Documents①Draft &other docs②Collection order& time draft & docs （Banks endeavor to collect for principals, but not responsible for unfavorable results.）③pay④docs（2）Bank’s responsibility①Banks must act upon the instructions given by principals②Banks check the documents received against order to see if there is any missingThe principal must be informed of any documents missing.③Banks are not responsible for examining the contents of documents, e.g. any discrepancies between docs.Sight bill: presentation for paymentTime bill: presentation for acceptance, then, presentation for payment10、Risks for exporter（1）Risks for exporter under documentary collection①Refuse to pay or accept time draft on some small inadvertent infraction of the sales contract.②Demand deep cut down of price, or refuse to accept the goods.③A heavy storage charge, fire insurance, demurrage and great expenses and time delay if court action is taken.（2）Risks for exporter under term payment①At the maturity of draft, importer refuses to pay②The excuse might be defective quality and ask for cut down of price or not having foreign exchange approved by authority.（3）Summary of possible reasons for dishonor①Economic reasons：e.g. defective quality of goods, short of flowing capital, downturn ofmarket, bankruptcy of importer,etc.②Political reasons: war, turbulence, foreign exchange control, having not got import license,etc.③The credit risk of importer (fraud) etc.（4）Protection for exporter ——Credit investigationFinancial credit and operational style of importerMarket trend of importing countryWhether import license or foreign exchange has been approved by relative authority.Whether political situation in importing country is steadyWhether a case of need could be found once dishonor happens, who could help handle returned goods, e.gwarehousing and insuring the goods, arranging shipmentof returned goods, finding another buyer for exporter, etc.Exporter could find an agency (usu.banks) to aid the investigation.To buy export credit insurance at government agency(e.g. import/export bank).Have direct control over documents, esp. the transporting documents,e.g. the consignee should be “to t he order of shipper, or collecting bank (with consent of collecting bank)”, which could be endorsed to importer only when payment is made.If it is non-negotiable transport document (e.g. airway bill), collecting bank should be the consignee who could issue delivery order to importer after the payment.（5）Example, Hedging OperationOn July 20,2000 an I/E corporation of China expected to receive €200 millions in 3 months and the spot rate of €is RMB7.6450, and 3-month forward rate is 7.6250 ~ 7.6630. As €has been weak against USD, to protect against the risk of €’s devaluation, the corporation signed a 3-month forward contract with Bank of China. After July 20, €devalued from USD0.91 all the way to USD 0.83. On Oct. 23, when the settlement was made € depreciated to RMB6.9570.Question: If the corporation was not engaged inhedging operation, how much loss would it suffer? And what is the percentage of the loss to the total amount of the contract?Answer :11、（1）Risks for importer under collection①Might be fraudulent documents.②Might be defective or dummy or not the model ordered by importer③Late shipment,and miss the optimal selling seasons.④In advance payment , can not inspect goods beforehand.⑤Dishonor would ruin importer’s reputation.（2）Protection for importerInvestigate exporter’s reputation and deal only with Credit worthy exporters.If it is time payment, payment time can be XX days/months after Bill of Lading date, which means that earlier delivery,earlier payment.Choose the most the favorable procedure of documents delivery basing on the credit standing, financial capability, market trend.e.g. if price is going high, use D/P. If price is going down,use D/A.Use D/P at tenor as possible as you can to confirm if goodsarrive at the harbor of your country.12、（1）Bill purchased under Documentary CollectionBank’s financing to exporterThere is no payment guarantee from collecting bank. So, remitting bank provide the service only for credit worthy client s.①Sight or time bill & full set of original Bill of Lading and apply for discounting the bill. ②Discounted amount③Collection Order & docs④Credit Advice or Debit Authorization ⑤Docs ⑥Pay ⑦Present（2）Discounting bill under documentary collectionThe payee on the draft is normally the discounting bank,e.g.13、Trust Receipt under D/P at tenor （1）This is Bank’s financingto importer①Time draft& other docs②Collection order & time draft and other docs ③Present time draft for acceptance ④Acceptance& IOU=T/R ⑤docs（④, ⑤ Importer borrows B/L and other documents by writing a Trust Receipt (T/R),usu. with permission of exporter.）⑥Accepted Bill &T/R ⑦pay（⑥, ⑦After selling the goods importer retires the bill with the money.）（2）The obligation of trustee, explanation of some points ①Not to put the goods in pledge to other personsthat is; trustee cannot pledge the goods to other banks for credit.②To settle claims of the collecting bank before liquidation in case of the trustee ’s bankruptcy.If trustee goes bankrupt, the entrusted goods would not joint the liquidation or entruster has first lien over the entrusted goods.③Entrusted goods should be stored and booked separately from other goods and can be examined by entruster any time.④Money from sale of entrusted goods should go directly to entruster ’s account. （3）Risks for collecting bank in T/R financingTrust Receipt does not prevent trustee from selling goods to （a third party) someone who buys the goods for value and without notice of trust (the goods does not belong to trustee). If trustee runs away with the money, the entruster could not sue the third party. Laws protects the purchaser in good faith.So, entruster usu. demands that a guarantor (usu. a bank) should sign the T/R in addition to trustee ’s signature.The principal presents an application for collection accompanied by draft and documents to the remitting bank for collection.An application for collection shows as follows:Commercial documents surrendered are below:B/L in triplicate, two originals and one copyInvoice in triplicate, two originals and one copyInsurance policy in duplicate, one original and one copyCertificate of origin in duplicate, One original and one copyPacking list in duplicate, One original and one copyCollection instructions are given below:Deliver documents against paymentRemit the proceeds by airmailAirmail advice of paymentCollection charges outside China from drawee, waive if refused by him.Airmail advice of non-payment with reasonsProtest waivedWhen collected, please credit proceeds to principal’s account with remitting bank. Remitting bank complete a collection instruction in accordance with principal’s application to add other requirements as follows:Ref No. OC2576459Date: 15 July,2000Please collect and remit proceeds to Bank of China, New York for credit of our account with them under their advice to usPlease produce a collection instruction attaching draft and documents to be forwarded to the collecting bank, Banque du Paris, Paris.Collection InstructionORIGINALTO:_________________ Date:_______Our Ref. No_______Dear Sirs,Please follow instruction marked”x”□Deliver documents against payments/acceptance.□Remit the proceeds by airmail/cable.□Airmail/cable advice of payment/acceptance.□Collect charges outside_____ from drawee,waive if refuse by him.□Collect interest for delay in payment____days after sight at____% per annum.□Airmail/cable advice of non-payment/non-acceptance with reasons.□Protest for non-payment/non-acceptance.□Protest waived.□When accepted, please advise us giving due date.□When collected, please credit our account with___.□Please collect and remit proceeds to ____for credit of our account with them under their advice to us. □Please collect proceeds and authorize us by airmail/cable to debit your account with us.Special InstructionsThis collection is subject to Uniform Rules for collection(1995 Revision) ICC Publication No.522Authorized signature(s)TRUST RECEIPTTO:__________ ________,________Received from the said bank a full set of shipping document evidencing the merchandise having an invoice value of______say______ as follows:And in consideration of such delivery in trust ,the undersigned hereby undertakes to land, pay customs duty and/or other charges or expenses ,store, hold and sell and deliver to purchasers the merchandise specified herein ,and to receive the proceeds as trustee for the said bank , and the undersigned promises and agrees not to sell the said merchandise or any part thereof on credit , but only for cash for a total amount not less than the invoice value specified above unless otherwise authorized by the said bank in writing.The undersigned further acknowledges assents and agrees that in the event the whole or any part of the merchandise specified herein is sold or delivered to a purchaser or purchaser any proceeds derived or to be derived from such sale or delivery shall be considered the property or the said bank and the undersigned hereby grants to be said bank full authority to collect such proceeds directly from the purchaser or purchaser without reference to the undersigned.The guarantor, as another undersigned, guarantees to the said bank the faith and proper fulfillment of the terms and conditions of the trust receipt.Guaranteed by: signed by:_____________ _______________________ ___________。

第四章托收方式

4、凭其他条件交出商业单据
1.分批部分付款：指凭一部分即期付款其余部分承兑在将来日期付款的单独汇票而交单。 2.凭本票交单：本票是由买方开立和签字的，包含
进口商在约定的未来日期付款的承诺。
3.凭付款承诺书交单：代替汇票和本票。 4.凭签字的信托收据交单
5.凭买方或银行开立保函担保在固定将来日期付款
是逆汇。

金融单据：是指汇票、本票、支票或其他类似的可
用于取得款项支付的凭证。
商业单据：是指发票、运输单据、所有权文件或其
他类似的文件，或者不属于金融单据的任何其他单据。
代表货物的各种单据
根据《URC522》（托收统一规则）：

托收意指银行按照从出口商那里收到的指示办理：
1.获得金融单据的付款及/或承兑，或者 2.凭付款及/或承兑交出单据，或者 3.以其他条款和条件交出单据。=>通常是以“付款人交来本
托收行的责任和义务

1、缮制托收指示根据托收申请书的内容缮制托收指示，并
将托收指示和单据寄给国外的代理行，指示其向收款人收款。

2、核验单据审核单据的名称和份数是否与申请书相同。 3、按常规处理业务，及时通报信息 4、承担过失责任
代收行的责任和义务

1、执行托收指示按托收指示处理单据 2、保管好单据 3、谨慎处理货物 4、汇票承兑的完整性和准确性 5、资金的及时划转
票/信托收据/承诺书等”
二、托收当事人

委托人(Principal) 托收行(Remitting Bank) 代收行(Collecting Bank) 付款人(Drawee) 提示行(Presenting Bank) 需要时的代理人 (Agent in Necessity)

国际结算之汇款结算方式介绍

国际结算之汇款结算方式介绍汇款结算是指在国际贸易中，一方向对方支付货款的方式。

国际结算主要包括信汇、托收、跨行支付、电子汇款等方式。

本文将依次对这些汇款结算方式进行详细介绍。

1. 信汇（Remittance）信汇是最常见的国际汇款方式之一、它是指银行代理出口商或买方，通过建立国际结算账户并委托对方银行将货款汇入该账户，从而实现汇款的方式。

在信汇结算中，出口商将向银行提交相关文件，并指示银行对货款进行支付。

信汇结算具有支付快速、操作简便、资金安全可靠等优点，被广泛应用于国际贸易。

2. 托收（Collection）托收是一种经济实惠的国际结算方式。

在托收结算中，出口商将货款的汇票或其他相关文件交由自己的银行，由银行代为收取货款，并将货款汇入出口商的账户。

托收方式适用于买卖双方相互信任程度较高、信誉良好的情况下。

托收结算的优点是费用较低，但相对来说也较为繁琐。

3. 跨行支付（Interbank Payment）跨行支付是一种通过银行之间的合作进行汇款结算的方式。

在跨行支付中，买方通过自己的银行向卖方的银行发起支付指令，卖方的银行将货款汇入卖方的账户。

跨行支付结算通常涉及多个银行和跨国的结算系统，因此费用较高，用时较长。

但跨行支付结算具有较高的安全性和适用范围。

4. 电子汇款（Electronic Fund Transfer）电子汇款是一种通过电子渠道进行的实时汇款结算方式。

它基于电子数据交换和网络通讯技术，将资金从买方的账户直接转到卖方的账户。

电子汇款结算具有支付迅速、操作简便、成本低廉等优点，已成为现代国际贸易中被广泛使用的结算方式之一总之，国际结算中的汇款结算方式多种多样，每种方式都具有自身的特点和适用范围。

出口商和买方在选择合适的汇款方式时，应根据交易金额、资金安全、支付速度、手续费用等因素进行综合考虑。

此外，随着科技的进步，电子汇款等新兴结算方式将会越来越受到国际贸易主体的青睐。

国际结算之托收

读书破万卷，下笔如有神
国际结算之托收
一.托收概念
托收（COLLECTION)是出口商开立汇票，委托银行代收款项，向国外进
口商收取货款或劳务款项的一种结算方式。

二.托收当事人
托收当事人有四个，主要责任如下：
1.委托人(PRINCIPAL)
也称出票人，一般是出口商，主要是行使与进口商签订的合同上的条款，履行与银行签订的委托收款的合同。

2.寄单行(REMITTING BANK)
也称托收行，是委托代收款项的银行，主要是按照委托人的要求和国际惯例进行处理业务。

3.代收行(COLLECTING BANK)
托收行是在进口地的代理人，根据托收行的委托书向付款人收款的银行。

4.付款人(DRAWEE)
一般是进口商。

主要是支付款项的人。

三.托收方式
托收方式有：
1.跟单托收(DOCUMENTARY COLLECTION)
（1）跟单托收概念
跟单托收是汇票连同商业单据向进口行收取款项的一种托收方式，有时为了避免印花税，也有不开汇票，只拿商业单据委托银行代收。

（2）跟单托收种类
好记性不如烂笔头。

第四章托收结算业务

URC522第二条第2款规定金融单据
Financial Documents
金融单据是指汇票、本票、支票或其他类似的可用于取得款项支付的凭证。商业单据
Commercial Documents
商业单据是指发票、运输单据、所有权单据或其他类似的单据，或者不属于金融单据的任何其他单据。
URC522 Article 2 （1）
授权借记代收行账户
This collection is subject to Uniform Rules for Collection .(1995 Revision) ICC Publication No. 522.
本业务根据URC522处理
（三）托收业务中的汇票
即期汇票
Exchange for HKD21500.00 Tianjin,15 April,2010 D/P At******sight of this first Exchange(Second of the same tenor and date unpaid)pay to the order of The Industrial and Commercial Bank of China the sum of Hong Kong dollar Twenty One Thousand Five Hundred only Drawn against shipment of 22 bales of pongee from Tianjin to Hong Kong for collection For Tianjin Textiles To Sunlight Garments Company Import and Export Corp., 314 Locky Road, Tianjin Hong Kong Signature Manager

第四章国际结算方式--托收

托收单据丢失责任划分案例（续）
• A公司传真给了客户并请转交代收行。然而，W银行不再回复。外商却于6月2日告诉小李，B国市场行情下跌，必须立即补办提单等单据，尽快提货，否则还会增加各种占港费等，后果将很严重。 • 重压之下，A公司于6月4日电汇400元相关机构挂失FORM A 证书，同时派人到商检局开始补办植物检疫证等多种证书。困难的是补提单，船公司要求A公司存大额保证金到指定帐户（大约是出口发票额的2倍），存期12个月，然后才能签发新的提单。 • 6月9日代收行突然发送电报称“丢失单据已经找到，将正常托收”。此刻，无论A公司还是托收行都长出了一口气，这的确是皆大欢喜的结果，不幸中的万幸。然而这个事件让A公司乱成一团，花费和损失已经超过本次出口预期利润。
张收取20或40美元．而现金信贷服务(适用于美元旅行
支票)则不收取费用，即客户只要承担寄票银行的较低手续费而不会承担国外银行的手续费。在实际业务中，
客户很可能不懂如何处理这种票据，银行工作人员应
熟悉不同运用方式的特点和利弊，向客户推荐最合理的方式。
合肥师范学院经济与管理学院
案例分析
• 票面金额较小的票据按照美国银行的规定可以按现金信贷存款(cash Letபைடு நூலகம்er Deposit)或支票存款方式办理，
这样，美国的代理行可以把国内委托行视作存款客户，
而不是视作单独托收业务(按照票据张数收取手续费)。如美国费城国民银行对最终贷记服务是按票据张数每
合肥师范学院
经济与管理学院
托收汇票Collection Bill / Draft
• 托收汇票的当事人：出票人：出口方付款人：进口商收款人：受益人---背书给托收行，托收行再背书给代收行；托收行----背书给代收行代收行----不须背书没有代收行的同意是不能作成代收行为付款人的托收汇票以上的背书就是托收背书。 • 汇票要注明托收出票条款：Drawn against…（发什么货）

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Principal —seller（drawer） The principal is usually the exporter who entrusts the collection items to the bank. The principal consign the bank to receive the amount of the draft from overseas debtor, can also be called drawer .
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托收业务中的单据
❖ 金融单据（Financial Documents） ❖ 商业单据（Commercial Documents）
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托收业务当事人
❖ 委托人（Principal）
❖ 托收行（Remitting Bank）
❖ 代收行（Collecting Bank）
❖ 提示行（Presenting Bank）
❖ 付款人（Drawee）
❖ 需要时的代理(Representative in Case of
Need)
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Principal—seller（drawer） Remitting bank Collecting bank Payer - buyer (drawee) Presenting bank Representative in case of need
The bank that accept the consignment of remitting bank and get the payment from the debtor is the correspondent .
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Collecting bank
The obligation :
17
托收业务流程
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托收的种类
从银行的角度划分，托收可以分为： ❖ 出口托收 (Outward Collection) ❖ 进口代收（Inward Collection）根据托收中涉及的单据，托收可以分为： ❖ 光票托收 (Clean Collection) ❖ 跟单托收 (Documentary Collbank:
The obligation ：
（1）check up the application for collection and the documents
（2）make a collection instruction
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Collecting bank
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Remitting bank: This is the bank that accept the entrustment of the principal and achieve the collection by its overseas correspondent .Such a bank is normally the exporter’s bank.
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Principal—seller（drawer）
The liability of the principal according to
trade contract: shipment in time and provide the documents according with the contract.
（1）check up the documents；
（2）keep the documents ；（3）feed back the headway of collection in time; （4）deal with the goods prudently.
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Payer - buyer (drawee)
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After the exporter has shipped the goods, he presents the draft and documents to his bank with his collection instruction. The bank will collect the proceeds on behalf of him.
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❖ 《托收统一规则》(Uniform Rules for Collection, ICC Publication No. 522) (即
URC522)
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The Uniform Rules for Collections(URC) form an internationally accepted code of practice covering documentary collection.
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Relationship between the parties
Principal （Exporter）
Payer （Importer）
Application for collection
Remitting bank
Collection Advice
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Collecting bank
The payer is the debtor who the draft has appointed.
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Representative in case of need This representative is appointed by the principal to act as case of need in the event of non-acceptance or non payment.
第四章托收(Collection)
❖ 托收的定义
❖ 托收的种类
❖ 跟单托收的业务程序
❖ 当事人
❖ 跟单托收中出口商的风险与防范
❖ 融资
❖ 托收结算方式的特点
❖ 风险管理（案例分析）
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托收的定义
❖ 指出口商（或债权人）开立金融单据或商业单据或两者兼有，委托托收行通过其国外的分行或代理行向进口商（或债务人）收取货款或劳务费用的结算方式。托收既可用于贸易结算，又可用于非贸易结算。

国际结算 第四章 托收(Collection)