信用证内容及审核要点

信用证内容

一．信用证本身

**信用证的类型（Form of credit）

含义: L/C是银行有条件的承诺付款的文件。

类型：

1. Revocable /Irrevocable L/C

2. Documentary /Clean L/C

3. Restricted/ Freely negotiation L/C

4. Confirmed/unconfirmed L/C

5. Sight /Time L/C

6. Transferable / Non-transferable L/C

7. buyer's /seller's usance L/C

**信用证的当事人:

1. Applicant/ Accountee / Accreditor /Opener

2. Beneficiary

3. issuing /opening /establishing Bank

4. Advising /Notifying Bank

5. Confirming Bank

6. Negotiating Bank

7. Paying Bank

8. Reimbursing Bank

**信用证号码（L/C number）

**开证日期（(Date of issue)

**信用证金额（L/C amount）

**有效期和到期地点（Expiry date and place）

**单据提交期限（Documents presentation period）

二、汇票

1.出票人(Drawer)

2.付款人/受票人(Drawee)

draft/CREDIT DRAWN ON US/our bank: 付

款人为开证行

draft DRAWN ON YOURSELF: 付款人为通知行

DRAWN ON **BANK: 付款人

为**银行(保兑行/偿付行等)

3.付款期限(Tenor)

远期信用证:

提单日后30天:L/C at 30days after B/L date

见票后30天: L/C at 30days sight

出票后30天:L/C after date （汇票出票日）

4.出票条款(Drawn clause)：汇

票依据某信用证（开证行、号

码、日期）出具

二．单据

1.商业发票（Commercial Invoice）

2.装箱单或磅码单（Packing List/Weight

Memo）

3.提单(Bill of Lading)

4.保险单(Insurance Policy)(根据价格术语)

5.产地证明(Certificate of Origin)

6.其它单据(Other documents)

三．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)

四．运输

1.装货港(Port of lading/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

/not allowed)

5.可否转船(Transhipment allowed/not allowed)

五．其它

1.特别条款(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.开证行签字(Signature)

TRIPLICATE：3 copies QUADRIPLICATE:

4copies QUINTPLICATE: 5 copies

审核信用证要点

(主要以合同

．．为依据,同时参考UCP500）一．信用证的性质

1.信用证为可撤销的(Revocable)

2.信用证内漏列适用国际商会UCP规则条款

“This credit is subject to the Uniform Customs and

Practice for Documentary Credits（跟单信用证统

一惯例）1993 revision ICC publication No.

500”(SWIFT 格式的信用证无需列明)

3.信用证未按合同要求加保兑(Confirmed)

4.信用证中存在“软条款”（Soft clause）

例如：由受益人出具的商业发票、品质确认书须由开证申请人或指定的人签字或会签（客检条款）

The certificates of inspection would be issued and signed by authorized the applicant of L/C before shipment of cargo, which the signature will be inspected by issuing bank.