信用证审核要点

信用证审核要点 信用证审核要点: 1( 信用证的性质(form of document):应都是不可撤消的信用证irrevocble 2. 信用证的有效期(EXPIRY DATE ):一般在最迟装运日期后加上15天， 如合同证中没有告诉具体的装运日期，只说:no later than December ,1998 .则最迟装运日期视为12月31号。如果信用证中说:latesrt date of shipment: December 15 , 则要求对方修改。 信用证的有效地(EXPIRY PLACE ):一般应规定在受益人所在地到期，如规定在开证行所在地到期，因出口人无法掌握邮递单据的时间，稍有延误即可造成信用证的过期。因此，对开证行所在地到期的信用证，出口商应请开证人修改为在受益人所在地到期，以利向当地银行交单议付。 3，信用证金额(AMOUNT):大小写都要有，且应当一致。一般情况下信用证金额应与合同一致，如合同中有益短装条款: with 5 % more or less both in amount and quantity at the seller’s option ; 原合同金额是US720,000..00 ，则信用证最高金额是720,000 x 105%=756,000 最低金额是756,000 x 95% = 733,320，在US 733320——756,000之间就不用改，否则就要要求修改。 4(信用证开征申请人(APPLICANT)名称和地址:是否与合同的买方名称和地址(包括传真、电话号码等)完全一致，否则就要要求修改。 5(信用证收益人(BENEFICIARY )名称和地址:是否与合同的卖方名称和地址(包括传真、电话号码等)完全一致，否则就要要求修改。 5(分批(PARTIAL SHIPMENT )和转运(TRANSHIPMENT):应该与合同完全一致，合同规定ALLOWED ，信用证规定 PROHIBITED，则要求修改。 6 汇票条款:(AVAILABLE WITH /BY DRAFT AT ):应与合同完全一致，合同说 AT SIGHT， 表示即期汇票， 信用证中却说AT 30 DAYS AFTER SIGHT ，则变成了见票后30天付款的远期汇票，则要求对方修改。 再比如:合同中规定:PAYMENT: BY IRREVOCABLE L/C AT 30 DAYS AFTER B/L。而信用证中却说BY IRREVOCABLE L/C AT 30 DAYS AFTER SIGHT。则要求对方改证。 7(装运港(LOADING IN CHARGE )和目的港(FOR TRANSPORTATION TO ):应与合同一致，但是如果合同规定:SHIPMENT : FROM SHANGHAI TO TORONTO， 信用证规定 FROM CHINESE PORT TO TORONTO，，则不需要改证，因为上海也属于中国的港口，而且对我们有利。 8(货物描述(DESCRIPTION OF GOODS):注意这里会出现合同号、品名、规格、型号、数量、单价、总价，包装，贸易术语等信息，要与合同完全一致。否则要求修改。 9单据条款: 1( 提单条款:提单中要标明“FERIGHT PREPAID ”或“FERIGHT COLLECTION ”，要注意审核是否与贸易术语一致。如果是CIF、 CFR 卖方付运费，就标“FERIGHT PREPAID“。FOB就标“FERIGHT COLLECTION ”，否则要求对方该证。 2( 保险单条款:保险金额应与合同规定的一致，一般是发票金额的110%，如果与发票不一至要求修改。注意表达方式:to be covererd for 110% of full invoice value. 还可以说:to be covererd for full invoice value. Plus 10%.. 这里是指发票金额加10%，就是110%。千万不能是to be covererd for full invoice value. Plus 110%.，否则就变成了发票金额加110%，就是210%，这钟情况是要求修改的。 此外保险险别和保险依据也应和合同一致，否则要求修改。注意:CIC指中国保险条款，ICC指伦敦协会货物保险条款，不要混淆。保险依据不一样也要求修改。 3( 尤其注意信用证中的“软条款“，所谓软条款是指置出口方不利地位的弹性条款。即信用证中无法由受益人控制的条款。(见课本32页) 信用证相关软条款: 1(开证申请人通知船公司、船名、装船日期、目的港、验货人，受 益人才能装船。 2(信用证开出后咱不生效，带进口许可证签发后通知生效，或待货 样申请人确认后生效。 3(1/3正本提单直寄开正申请人 4(信用证到期地点在开证所在国，有效期在开证行所在国。 5(信用证限制运输船只，船龄或航线条款等条款 6(品质检验证书需由开正证申请人或者其授权者签发，由开证行核 实，并与开证行印鉴相符。 7(收货收据有开证申请人签发或者核实。 8(自相矛盾，即规定允许提交联运提单，又规定禁止转船。 9(规定受益人提交的单据，如要求使用CMR运输单据，(我国没 有参加《国际公路货物运输合同公约》，所以我国的承运人无法开出CMR 运输单据。 10(易腐货物要求受益人先寄一份提单，持此提单可先行提货。 11产地证书签发晚与提单日，这会被怀疑未经检验先装船，装船后 检验。 12(信用证规定指定货代出具联运提单，当一程海运后，二程境外 改空运，容易被收货人不凭正本联运提单提货。 13(信用证规定受益人在货物装运后如果不及时寄1/3提单，开证申 请人将不寄客检证，使受益人难以议付单据。 四、软条款举例: 1. 要求受益人接受客检证条款 This credit is subject to UCP 600. Concerning documents NO. 7 (Fax of inspection certificate issued by Mr. Dochez or SGS before shipment), a certified true copy of fax sent by applicant shall be transmitted to the issuing bank. If copy of fax presented by beneficiary as per terms of this letter of credit is not conform with copy in possession of issuing bank the documents shall be refused by the bank and will approach applicant for agreement. 本信用证受600条款的约束。有关单证7(装船前由Dochez 先生 or SGS出具检验证书的传真件)，开证申请人会将经核准无误的传 真副本寄送给开证行。如果受益人根据本信用证条款所提示的传 真件副本与开证行所持副本不相一致，开证行将拒付本单证，并 接洽开证申请人征询处理。 The certificate of inspection would be issued and signed by the authorized, Mr.Benchaiwong, of the applicant of L/C before shipment od cargo whose signature will be inspected by the issuing bank. 检验证书应于货物装运前开立并由开证申请人授权的签字人 Benchaiwong先生签字，改签字必须由开证行检验。 The certificate of inspection would be issued and signed by authorized the applicant of L/C before the shipment of cargo, which the signature will be inspected by issued bank. 货物装船前检验。验证书有授权的开证申请人签发检验。签字由开证行 审核。 2.信用证开出后暂不生效，要等开证行另行通知或以修改 书通知生效条款 This credit is non-operative unless the name of carrying vessel has been advised by L/C opening bank inform of a L/C amendment to beneficiary. 本证尚未生效，除非载货的船名已被本证开证行以改证的 方式通知受益人。 Shipment can only be effected upon receipt of an amendment of this credit advising name of carrying vessel and shipment date. 装运只有在收到指定运输船名和装运日期的信用证修改书 后方能实施。 3.装运货物的船名、目的港、启运港、收货人、装船日期 等须经开证人通知或同意后，以修改书形式通知条款 The goods will be shipped upon receipt of shipping advice issued by opener of L/C appointing the name of vessel, which will be issued by way of an amendment to this credit by the issuing bank. 货物只能待收到本证开证人出具的指定船名的装运通知后 方可装运，而该装运通知将由开证行以修改书方式发 出。. The goods would shipped upon by the appointing vessel by the applicant of L/C and adding a cable /telex amendment of L/C by issuing bank to advising bank ,which an amendment should be negotiated accompanied with the original documents. 货物装到开证申请人指定的船上。开证行电传信用证修改通知书给通知 行告之船名，该修改书副正本单据可以转让。 The goods will be shipped upon receipt of shipping advice issued by opener of L/C appointing the name of vessel ,which will be issued by way of an amendment to this credit by the issuing bank. 货物装到开证 申请人指定的船上，开证行电传信用证修改通知书给通知行告之船 名。 4.进口许可证签发后和货样经申请人确认后生效条款 This credit will only become operative upon receipt of import licences by applicant. 本信用证仅在申请人收到进口许可证后方可生效。 This credit is not operative unless we have received the tested sample approved by applicant. 本信用证仅在我行收到申请人认可的受试样品后方可生效。 5.载有目的地验货放行条款 6.载有要求受益人径寄提单正本而用提单副本结汇的条款 7.让进口商从议付行拿取所有装船单据条款 According to special instructions mentioned in opening of the L/C the applicant nominates their representative Mr. Devid Deng holding a certificate issued and stamped by their CEO to pick up the documents, once negotiated by yourselves under and in strict compliance with term and conditions of the L/C. 根据开立信用证上所述特别指示，在你行依据本信用证条款并与之相符的情况下已议付后， 申请人(进口商)指定其代表Devid Deng先生持有其总经理出具和签章的前来拿取单 据。 8.免费放单给申请人，开证行授权付款 Documents will be released to the applicant of the L/C free of payment. Please note that payment to be effected to beneficiary upon receipt of our authenticated message authorizing you to release payment. 将向本证申请人免费放单。请注意向受益人付款仅在收到我行可证实的信函授权你方付款的情况下方可进行。 9.需要开证行档案中预留签名和印鉴相符条款 SHould copy of fax to be presented by beneficiary as per terms of this letter of credit is not in strict compliance with copy held by issuing bank, the issuing ban shall refuse the documents and will approach applicant for agreement. 如果受益人依本信用证条款所提交的传真件与开证行的保留件不符，本银行将拒绝接受本单证，同时寻求申请人以决定是否同意接受。 五、备注: 1( 信用证软条款主要围绕三方(受益人， 承运人，开证人)展开， 开证人要求提交受益人不能满足要求的单据。 2( 信用证属于银行信用，防止客户附加条款,转化为商业性用。失 去开证的意义。 3( 注意审查信用证的各个日期:包括开证日期，有效日期，最晚 装船日期，交单日期 4( 条款灵活运用。 4(