《外贸信用证跟单操作流程(共17页).docx》由会员分享，可在线阅读，更多相关《外贸信用证跟单操作流程(共17页).docx（17页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、精选优质文档-倾情为你奉上跟单信用证操作流程 信用证的流程 跟单信用证操作的流程简述如下： 1.买卖双方在贸易合同中规定使用跟单信用证支付。 2.买方通知当地银行（开证行）开立以卖方为受益人的信用证。 3.开证行请求另一银行通知或保兑信用证。 4.通知行通知卖方，信用证已开立。 5.卖方收到信用证，并确保其能履行信用证规定的条件后，即装运货物。 6.卖方将单据向指定银行提交。该银行可能是开证行，或是信用证内指定的付款、承兑或议付银行。 7.该银行按照信用证审核单据。如单据符合信用证规定，银行将按信用证规定进行支付、承兑或议付。 8.开证行以外的银行将单据寄送开证行。 9.开证行审核单据无误后，
2、以事先约定的形式，对已按照信用证付款、承兑或议付的银行偿付。 10.开证行在买方付款后交单，然后买方凭单取货。 信用证的开立 1.开证的申请 进出口双方同意用跟单信用证支付后，进口商便有责任开证。第一件事是填写开证申请表，这张表为开证申请人与开证行建立了法律关系，因此，开证申请表是开证的最重要的文件。 2.开证的要求 信用证申请的要求在统一惯例中有明确规定，进口商必须确切地将其告之银行。 信用证开立的指示必须完整和明确。申请人必须时刻记住跟单信用证交易是一种单据交易，而不是货物交易。银行家不是商人，因此申请人不能希望银行工作人员能充分了解每一笔交易中的技术术语。即使他将销售合同中的所有条款都写
3、入信用证中，如果受益人真的想欺骗，他也无法得到完全保护。这就需要银行与申请人共同努力，运用常识来避免开列对各方均显累赘的信用证。银行也应该劝阻在开立信用证时其内容套用过去已开立的信用证（套证）。 3.开证的安全性银行接到开证申请人完整的指示后，必须立即按该指示开立信用证。另一方面，银行也有权要求申请人交出一定数额的资金或以其财产的其他形式作为银行执行其指示的保证。 按现行规定，中国地方、部门及企业所拥有的外汇通常必须存入中国的银行。如果某些单位需要跟单信用证进口货物或技术，中国的银行将冻结其帐户中相当于信用证金额的资金作为开证保证金。 如果申请人在开证行没有帐号，开证行在开立信用证之前很可能要
4、求申请人在其银行存入一笔相当于全部信用证金额的资金。这种担保可以通过抵押或典押实现（例如股票），但银行也有可能通过用于交易的货物作为担保提供融资。开证行首先要对该笔货物的适销性进行调查，如果货物易销，银行凭信用证给客户提供的融资额度比滞销商品要高得多。 4.申请人与开证行的义务和责任 申请人对开证行承担三项主要义务： (1)申请人必须偿付开证行为取得单据代表代向受益人支付的贷款。在他付款前，作为物权凭证的单据仍属于银行。 (2)如果单据与信用证条款相一致而申请人拒绝“赎单”，则其作为担保的存款或帐户上已被冻结的资金将归银行所有。 (3)申请人有向开证行提供开证所需的全部费用的责任。 开证行对申
5、请人所承担的责任： 首先，开证行一旦收到开证的详尽指示，有责任尽快开证。 其次，开证行一旦接受开证申请，就必须严格按照申请人的指示行事。 信用证的通知 1.通知行的责任 在大多数情况下，信用证不是由开证行直接通知受益人，而是通过其在受益人国家或地区的代理行，即通知行进行转递的。 通知行通知受益人的最大优点就是安全。通知行的责任是应合理谨慎地审核它所通知信用证的表面真实性。 2.信用证的传递方式 信用证可以通过空邮、电报或电传进行传递。设在布鲁塞尔的SWIFT运用出租的线路在许多个国家的银行间传递信息。大多数银行，包括中国的银行加入了这一组织。 3.有效信用证的指示 当开证行用任何有效的电讯传递
6、方式指示通知行，通知信用证或信用证的修改，该电讯将被认为是有效信用证文件或有效修改书，并且不需要再发出邮寄证实书。 受益人的审证 受益人在收到信用证以后,应立即作如下的检查： 1. 买卖双方公司的名号和地址写法是不是和发票上打印的公司名号和地址写法完全一样？ 2. 信用证提到的付款保证是否符合受益人的要求？ 3. 信用证的款项对吗？信用证的金额总数应与合同相吻合并包括该合同的全部应付费用。 4. 付款的条件是否符合要求？除非对某些特定的国家或某些特定的进口商，出口商通常要求即期付款。在远期信用证条件下，汇票的期限应与合同中所规定的一致。有一种信用证要求开立远期汇票，但却可即期支付，这种信用证被
7、称为“假远期信用证”，其对受益人所起的作用与即期信用证是一样的。 5. 信用证提到的贸易条款是否符合受益人原先提出的要求？ 6. 是否赶得上在有效期和货运单据限期内把各项单据送交银行？ 7. 能提供所需的货运单据吗？ 8. 有关保险的规定是否与销售合同条款一致？ 需保险的风险。受益人对此应与中国人民保险公司联系，以决定是否接受申请人的要求。超过销售合同中规定投保范围的任何费用应由申请人负担。 投保金额。绝大多数信用证要求按CIF 发票金额的110投保。 9. 货物说明（包括免费附送的物品）、数量和其他各项写对了吗？ 如果按上述各条目检查的时候发现有任何遗漏或差错，那么应该就下列各点立即作出决定
8、，采取必要的措施： 能不能更改计划或单据内容来相应配合？ 是不是应该要求买方修改信用证，修改费用应该由哪一方支付？ 若有疑问，可向本单位的联系银行或通知行咨询。但有一点请记住：只有申请人和受益人及有关银行共同同意，才有权决定修改。 信用证的履行 1. 单据的提交 在跟单信用证业务中，单据的提交起着非常重要的作用，因为这是对信用证最终结算的关键。受益人向银行提交单据后是否能得到货款，在很大程度上取决于是否已开立信用证和单据是否备齐。 2. 交单时间的限制 提交单据的期限由以下三种因素决定： （1）信用证的失效日期； （2）装运日期后所特定的交单日期； （3）银行在其营业时间外，无接受提交单据的义
9、务。 信用中有关装运的任何日期或期限中的“止”、“至”、“直至”、“自从”和类似词语，都可理解为包括所述日期。“以后”一词理解为不包括所述日期。 “上半月”、“下半月”理解为该月一日至十五日和十六日至该月的最后一日，首尾两天均包括在内。 “月初”、“月中”或“月末”理解为该月一日至十日、十一日至二十日、二十一日至该月最后一日，首尾两天均包括在内。 3. 交单地点的限制 所有信用证必须规定一个付款、承兑的交单地点，或在议付信用证的情况下须规定一个交单议付的地点，但自由议付信用证除外。 像提交单据的期限一样，信用证的到期地点也会影响受益人的处境。有时会发生这样的情况，开证行将信用证的到期地点定在其
10、本国或他自己的营业柜台，而不是受益人国家这对受益人的处境极为不利，因为他必须保证于信用证的有效期内在开证银行营业柜台前提交单据。 银行审核单据 受益人向银行提交单据后，银行有义务认真审核单据，以确保单据表面上显示出符合信用证要求和各单据之间的一致性。 1. 审单准则 银行必须合理谨慎地审核信用证的所有单据，以确定其表面上是否与信用证条款相符规定的单据在表面上与信用证条款的相符性应由在这些条文中反映的国际标准银行惯例来确定。单据表面上互不相符，应视为表面上与作用证条款不相符。 上述“其表面”一词的含意是，银行不需亲自询问单据是否是假的，已装运的货物是否是假的，已装运的货物是否真正装运，以及单据签
11、发后是否失效。除非银行知道所进行的是欺诈行为，否则这些实际发生的情况与银行无关。因而，如受益人制造表面上与信用证规定相符的假单据，也能得到货款。但是如受益人已经以适当的方式装运了所规定的货物，在制作单据时未能一到信用证所规定的一些条件，银行将拒绝接受单据，而受人决不能得到货款。银行不审核信用证中未规定的单据，如果银行收到此类单据，将退还提交人或予以转交并对此不负责任。 2. 单据有效性的免责 银行对任何单据的形式、完整性、准确性、真实性或法律效力，或单据中载明、附加的一般及/或特殊条件概不负责。银行对单据所代表货物的描述、数量、重量、品质、状况、包装、交货、金额或存在与否，以及对货物发货人、承
12、运人、货运代理人、收货人，或货物保险人及其他任何人的诚信、行为及/或疏忽、清偿能力、行为能力或资信状况概不负责。 3. 审核单据的期限 银行需要多长时间审核卖方提交的单据，并通知卖方单据是否完备？统一惯例第13条b款对此明确规定：开证行、保兑行（如已保兑）或代表他们的被指定银行各自应有一个合理的时间，即不超过收到单据后的七个银行营业日，审核单据，决定是否接受或拒收单拒，并通知从其处收到单据的当事人。4. 不符单据与通知 如开证行授权另一家银行凭表面上符合信用证条款的单据付款、承担延期付款责任、承兑汇票或议付，则开证行和保兑行（如已保兑）有义务：(1)接受单据；(2)对已付款、承担延期付款责任、
13、承兑汇票或议付的被指定银行进行偿付。 收到单据后，开证行及/或保兑行（如已保兑）或代表他们的被指定银行必须以单据为唯一依据，审核其表面上是否与信用证条款相符。如果单据表面上与信用证不符，上述银行可拒收单据。 如果开证行确定单据表面上与信用证条款不符，它可以完全根据自己的决定与申请人联系，请其撤除不符点。 如果开证行及/或保兑行（如已保兑）或代表他们的被指定银行决定拒收单据，则其必须在不迟于自收到单据次日起第七个银行营业日结束前，不延误地以电讯，或其他快捷方式发出通知。该通知应发至从其处收到单据的银行，如直接从受益人处收到单据，则将通知发至受益人。 通知必须说明拒收单据的所有不符点，还必须说明银
14、行是否留存单据听候处理，或已将单据退还交单人。开证行或保兑行有权向寄单行索还已经给予的任何偿付款项和利息。如开证行或保兑行未能按这些规定办理，或未能留存单据等待处理，未将单据退还交单人，开证行或保兑行则无权宣称单据不符合信用证条款。如寄单行向开证行或保兑行提出应注意的单据中的任何不符点，它已以保留方式或根据赔偿书付款，承担延期付款责任承兑汇票或议付时，开证行或保兑行并不因之而解除其任何义务。 信用证开证申请书样本来源：外贸学习资源平台 IRREVOCABLE DOCUMENTARY CREDIT APPLICATIONTO ： HUA XIA BANK CO. ， LTD. L/C No. D
15、ate: Jul.21., 2004Applicant ZHEJIANG ALISON IMP. & EXP. CO., LTD. C-719, WORLD TRADE CENTRE OFFICE BUILDING 122 SHUGUANG ROAD , HANGZHOU , CHINA Tel: 0086-571- Fax: 0086-571- Beneficiary(full neame, address and tel etc.) SAMSUNG CORPORATION SAMSUNG-PLAZA BUILDING 263, SEOHYEON-DONG, BUNDANG-GU, SEON
16、GNAM, GYEONGGI-DO , KOREA 463-721 TEL: 82-2-2145-2500 FAX: 82-2-2145-2596 Partial shipments ( X ) allowed ( )not allowed Transhipment ( X )allowed ( ) not allowed issued by (X ) teletransmission ( )express delivery Loading on board/dispatch/ taking in charge at/from ANY TAIWAN PORT Not later than AU
17、G.10., 2004 For transportation to SHANGHAI , CHINA Contract No.: SMST/24116 Credit Amount (both in figures and words): USD374,694.00 US DOLLARS THREE HUNDRED SEVENTY FOUR THOUSAND SIX HUNDRED AND NINTY FOUR ONLY. Trade Term: ( )FOB ( X ) CFR ( ) CIF ( ) 0thers: Description of goods: SEE ATTACHMENT D
18、ate and place of expiry: Aug.30., 2004 CHINA Credit available with ( ) by sight payment (X ) by acceptance ( ) by negotiation ( ) by deferred payment at against the documents detailed herein (X ) and beneficiarys draft for 100 % of invoice value at 90 DAYS AFTER B/L DATE On issuing bank Documents re
19、auired: (marked with X) 1. (X ) Signed commercial invoice in 3 copies indicating L/ C No. and Contract No. SMST/24116 2. (X) Full set of clean on board Bills of Lading made out X to order/ to the order of and blank endorsed, marked “ freight X prepaid/ to collect showing freight amount” notifying th
20、e applicant/ 3. ( ) Air Waybills showing “freight prepaid/ to collect indicating freight amount” and consigned to 4. ( )Insurance Policy/Certificate in 3 copies for 110 % of the invoice value showing claims payable in China in currency of the draft,blank endorsed, covering ( Ocean Marine Transportat
21、ion / Air Transportation / Over Land Transportaion) All Risks, War Risks. / 5. (X ) Packing list / Weight Memo in 3 copies indicating 6. (X ) Certificate of Quantity/ Weight in 3 copies issued by X manufacturer / Seller / independent surveyor at the loading port, indicationg the actual surveryed qua
22、ntity / weight of shipped goods as well as the packing condition. 7. (X ) Certificate of Quality in 3 copies issued by X manufacturer / public recognized surveyor / 8. (X ) Beneficiarys Certified copy of fax dispatched to the applicant within 2 days after shipment advising the contract number, name
23、of commodity, quantity, invoice value, bill of loading, bill of loading date, the ETA date and shipping Co. 9. ( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched to the applican/ 10. ( ) Certificate of Origin in copies certifying. 11. ( )Other documents,
24、if any: Additiona instruction: (marked with X) 1. ( X )All banking charges outside the opening bank are for beneficiarys account. 2. ( X )Documents must be presented within 21 days after the date of issuance of the transport documents but within the validity of this credit. 3. ( ) Third party as shi
25、pper is not acceptable, Short Form / Blank B/l is not acceptable. 4. ( ) Both quantity and amount % more or less are allowed. 5. (X ) All documents to be forwarded in one lot by express unless otherwise stated above. 6. ( ) Other terms, if any: For banks use only 我公司承担本申请书背面所列责任及承诺，并保证按照办理。 （申请人名称及印
26、鉴章） RMB A/C No. USD or ( ) A/C No. 联系人 : 电话 : Seal and / or Signature checked by ( ) L/C Margin % checked by ( ) Credit Facility checked by ( ) Ent ( ) Ver ( ) App ( ) Date: This L/C is subject to the Uniform Customs and Practice for Documentary Credit (1993 Revision ) ICC Publication No. 500. ATTAC
27、HMENTNAME OF COMMODITY QUANTITY UNIT PRICE TOTAL AMOUNTHDPE GRADE NO.9004 204MT USD937.00/MT CNF SHANGHAI USD.00HDPE GRADE NO.3234 198MT USD927.00/MT CNF SHANGHAI USD.00TOTAL: 402MT USD.00信用证证申请书英文样本来源：外贸学习资源平台 TO：BANK OF CHINA Beneficiary (full name and address) SANGYONG CORPORATION CPO. BOX 405 SE
28、OUL KOREAL/C NO. Ex-Card No. Contract No. 97040Date and place of expiry of the credit SEPT. 28, 1997 KOREAPartial shipments O allowed O not allowed Transshipment O allowed O not allowed O Issue by airmail O With brief advice by teletransmission O Issue by express delivery O Issue by teletransmission
29、 (which shall be the operative instrument)Loading on board / dispatch / taking in charge at / from RUSSIAN SEA Not later than SEPT. 13, 1999 for transportation to DALIAN PORT, CHINAAmount (both in figures and words) USD1,146,725.04(SAY U.S. DOLLARS ONE MILLION ONE HUNDRED AND FORTH SIX THOUSAND SEVE
30、N HUNDRED AND TWENTY FIVE CENTS FOUR ONLY)Description of goods:FROZEN YELLOWFIN SOLE WHOLE ROUND (WITH WHITE BELLY) USD770/MT DALIAN TOTAL QUANTITY: 500MT SPEICATIONS AND PACKING CONDITIONS ARE AS PER ATTACHMENT TO THIS APPLICATION Credit available with O by sight payment O by acceptance O by negoti
31、ation O by deferred payment at against the documents detailed herein O and beneficiarys draft for 100 % of the invoice value at 45 days after sight on BANK OF CHINA LIAONING BRANCHO O or other terms O O Documents required: (marked with x)(X) Signed Commercial Invoice in 5 copies indicating invoice n
32、o., contract no. (X) Full set of clean on board ocean Bills of Lading made out to order and blank endorsed, marked freight ( ) to collect / (X) prepaid ( ) showing freight amount notifying LIAO NING OCEAN FISHING CO., LTD. TEL: (86)411- ( ) Air Waybills showing freight ( ) to collect / ( ) prepaid (
33、 ) indicating freight amount and consigned to _. ( ) Memorandum issued by _ consigned to _ (X) Insurance Policy / Certificate in 3 copies for 110 % of the invoice value showing claims payable in China in currency of the draft, bank endorsed, covering ( ) Ocean Marine Transportation / ( ) Air Transpo
34、rtation / ( ) Over Land Transportation) All Risks, War Risks. (X) Packing List / Weight Memo in 4 copies indicating quantity / gross and net weights of each package and packing conditions as called for by the L/C. (X) Certificate of Quantity / Weight in 2 copies issued an independent surveyor at the
35、 loading port, indicating the actual surveyed quantity / weight of shipped goods as well as the packing condition. (X) Certificate of Quality in 3 copies issued by ( ) manufacturer / (X) public recognized surveyor / ( ) (X) Beneficiarys certified copy of FAX dispatched to the accountees with 3 days
36、after shipment advising (X) name of vessel / (X) date, quantity, weight and value of shipment. ( ) Beneficiarys Certificate certifying that extra copies of the documents have been dispatched according to the contract terms. ( ) Shipping Cos Certificate attesting that the carrying vessel is chartered
37、 or booked by accountee or their shipping agents: (X) Other documents, if any: a) Certificate of Origin in 3 copies issued by authorized institution. b) Certificate of Health in 3 copies issued by authorized institution. Additional instructions:(X) All banking charges outside the opening bank are fo
38、r beneficiarys account. (X) Documents must be presented with 15 days after the date of issuance of the transport documents but within the validity of this credit. ( ) Third party as shipper is not acceptable. Short Form / Blank Back B/L is not acceptable. (X) Both quantity and amount 10 % more or le
39、ss are allowed. ( ) prepaid freight drawn in excess of L/C amount is acceptable against presentation of original charges voucher issued by Shipping Co. / Air line / or its agent. ( ) All documents to be forwarded in one cover, unless otherwise stated above. (X) Other terms, if any: Advising bank: KO
40、REA EXCHANGE BANK, SEOUL, KOREA. Account No.: Transacted by:(Applicant: name, signature of authorized person)信用证英汉对照样本示例来源：外贸学习资源平台 Issue of a Documentary CreditBKCHCNBJA08E SESSION: 000 ISN: BANK OF CHINALIAONINGNO. 5 ZHONGSHAN SQUAREZHONGSHAN DISTRICTDALIANCHINA-开证行Destination Bank: KOEXKRSEXXX ME
41、SSAGE TYPE: 700KOREA EXCHANGE BANKSEOUL178.2 KA, ULCHI RO, CHUNG-KO-通知行Type of Documentary Credit40A IRREVOCABLE-信用证性质为不可撤消Letter of Credit Number20 LC84E0081/99-信用证号码,一般做单时都要求注此号Date of Issue31G -开证日期Date and Place of Expiry31D KOREA-失效时间地点Applicant Bank51D BANK OF CHINA LIAONING BRANCH-开证行Applican
42、t50 DALIAN WEIDA TRADING CO., LTD.-开证申请人Beneficiary59 SANGYONG CORPORATIONCPO BOX 110SEOULKOREA-受益人Currency Code, Amount32B USD 1,146,725.04-信用证总额Available with.by.41D ANY BANK BY NEGOTIATION-呈兑方式任何银行议付有的信用证为 ANY BANK BY PAYMENT, 些两句有区别, 第一个为银行付款后无追索权, 第二个则有追索权就是有权限要回已付给你的钱Drafts at42C 45 DAYS AFTER
43、 SIGHT-见证45天内付款Drawee42D BANK OF CHINA LIAONING BRANCH-付款行Partial Shipments43P NOT ALLOWED-分装不允许Transhipment43T NOT ALLOWED-转船不允许Shipping on Board/Dispatch/Packing in Charge at/ from44A RUSSIAN SEA- 起运港Transportation to44B DALIAN PORT, P.R.CHINA -目的港Latest Date of Shipment44C -最迟装运期Description of Go
44、ods or Services: 45A-货物描述FROZEN YELLOWFIN SOLE WHOLE ROUND (WITH WHITE BELLY) USD770/MT CFR DALIAN QUANTITY: 200MTALASKA PLAICE (WITH YELLOW BELLY) USD600/MT CFR DALIAN QUANTITY: 300MTDocuments Required: 46A-议付单据1. SIGNED COMMERCIAL INVOICE IN 5 COPIES.-签字的商业发票五份2. FULL SET OF CLEAN ON BOARD OCEAN B
45、ILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED, MARKED FREIGHT PREPAID NOTIFYING LIAONING OCEAN FISHING CO., LTD. TEL:(86)411-一整套清洁已装船提单, 抬头为TO ORDER 的空白背书,且注明运费已付,通知人为LIAONING OCEAN FISHING CO., LTD. TEL:(86)411-3. PACKING LIST/WEIGHT MEMO IN 4 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS
46、OF EACH PACKAGE AND PACKING CONDITIONSAS CALLED FOR BY THE L/C.-装箱单/重量单四份, 显示每个包装产品的数量/毛净重和信用证要求的包装情况.4. CERTIFICATE OF QUALITY IN 3 COPIES ISSUED BY PUBLIC RECOGNIZED SURVEYOR.-由PUBLIC RECOGNIZED SURVEYOR签发的质量证明三份.5. BENEFICIARYS CERTIFIED COPY OF FAX DISPATCHED TO THE ACCOUNTEE WITH 3 DAYS AFTER SHIPMENT ADVISING NAME OF VESSEL, DATE, QUANTITY, WEIGHT, VALUE OF SHIPMENT, L/C NUMBER AND CONTRACT NUMBER.-受益人证明的传真件, 在船开后三天内已将船名航次,日期,货物的数量, 重量价值,信用证号和合同号通知付款人.6. CERTIFICATE OF ORIGIN IN 3 COPIES ISSUED BY AUTHORIZED INSTITUTION.-当局签发的原产地证明三份.7. CERTIFICATE OF HEALTH IN 3 COPIES ISSUED BY A