ChapterNinePaymentofGoods

第九章貨物的支付CaseLead-inObjectiveLectureTheprocessing…Teaching

ModesofInternationalPaymentCasestudyPaymentClausesinaSalesContractInstrumentsofPaymentinInternationalTrade【LearningObjectives】AfterlearningthisChapter,youwillbeableto:1.

Acquirethemostcommonlyusedinstrumentsofsettlementandthemodesofpaymentininternationaltrade；2.

Graspskillfullytherelationshipsanddifferencesbetweenthevariousmodesofinternationalsettlementandproceduresofbusiness;3.Masterthepaymentconventionininternationalcontract,andapplyrelevantknowledgetoanalyzetheCase.Lead--in

導(dǎo)入CaseQuestion:IsitreasonablefortheUSexportertodoso?

問題：美方此舉是否合理？

AChinesecompanyimported200metrictonsofsteelonFOBVesselNewYorkbasisatthepriceofUSD242permetricton.TheimporterestablishedtheL/ContimeforUSD48400,buttheU.S.exporterrequiredtheimportertoincreasetheamountoftheL/CtoUSD50000,otherwise,anyexporttariffandcertificatefeeshouldbepaidbytheimporterseparatelybyT/T.

中國某公司按每公噸242美元F.O.B.VesselNewYork進(jìn)口200公噸鋼材。中方如期開出48400美元信用證，但美方來電要求增加信用證金額至50000美元，不然有關(guān)出口捐稅及簽證費(fèi)用應(yīng)由中方另行電匯。案例Possibleanswer

WhennegotiatingthepricetermsandsigningthecontractwiththeUSseller,itshouldbeclarifiedthatthesellershouldberesponsibleforpreparingandobtainingallexportdocumentsandshoulderallthecertificateexpenses.Thecontractshouldalsoindicatethattheexporttariffandotherexports-relatedtaxwerefortheseller’saccount,otherwise,accordingtoRevisedAmericanForeignTradeDefinitions1941,fortransactionsconcludedonFOBVesselbasis,thebuyershouldberesponsibleforthepaymentof:exportdutyandotherexport-relatedtaxes;alltheexpensesincurredinobtainingthecertificateoforiginandotherdocuments(excludingcleanshippingreceiptandB/L)fortheimportexportofthegoods.Ifthesalescontractdidn’tclarifythesharingofresponsibilityandexpenserelated,theUSsellerhadtherightstoaskfortheincreaseofL/CamountaccordingtoRevisedAmericanForeignTradeDefinitions1941.IntradewiththeUnitedStatesandothercountries,specialattentionshouldbegiventothisissue.答案：中文

在對美國按上述價(jià)格術(shù)語洽談進(jìn)口交易和簽訂合同時(shí)，應(yīng)明確賣方應(yīng)負(fù)責(zé)辦理各種出口證件和負(fù)擔(dān)一切有關(guān)簽證費(fèi)用。對于出口稅及因出口而征收的其他稅款也應(yīng)注明須由賣方負(fù)擔(dān)。否則，按照《美國對外貿(mào)易定義1941年修訂本》中的有關(guān)解釋，其中FOBVessel項(xiàng)下規(guī)定買方責(zé)任為：“支付出口稅及因出口而征收的其他捐稅費(fèi)用；支付因領(lǐng)取由原產(chǎn)地及/或裝運(yùn)地國家簽發(fā)的，為貨物出口或在目的地進(jìn)口所需的各種證件（但清潔的輪船收據(jù)或提單除外）而發(fā)生的一切費(fèi)用”。上述費(fèi)用均由買方負(fù)擔(dān)。由于簽約時(shí)，未予以明確，美商按《美國對外貿(mào)易定義1941年修訂本》的規(guī)定要求增加金額是有道理的。這在對美進(jìn)行交易時(shí)應(yīng)特別注意與其他國家的區(qū)別。SectionOne

InstrumentsofPaymentinInternationalTrade第一節(jié)國際貨款結(jié)算工具ContentofthisSection

本節(jié)主要內(nèi)容1.BillofExchange,Draft匯票2.Promissorynote本票3.Check/Cheque支票4.TheDifferencesBetweenBillofExchange,PromissoryNoteandCheque匯票、本票與支票的區(qū)別

Sample&Case1(雙語案例)1.BillofExchange,Draft匯票1.1Definition匯票的含義

Billofexchange,

alsocalled

draft

or

draught,

isdefinedas“anunconditionalorderinwriting,addressedbyonepersontoanother,signedbythepersongivingit,requiringthepersontowhomitisaddressedtopayondemand,oratafixedordeterminablefuturetime,asumcertaininmoney,ortotheorderofaspecifiedperson,ortobearer”.

匯票是由一人向另一人簽發(fā)的無條件的書面命令，要求接受命令人在見票時(shí)或在指定的或可以確定的將來某一日期，支付一定的金額給特定的人或其指定的人或持票人。1.2ThePartiestoaBillofExchange

匯票的基本當(dāng)事人

Drawer出票人

Drawee受票人

Payee受款人1.3EssentialElementsofBillofExchange

匯票的基本內(nèi)容(1)BillofExchange，Draft“匯票”字樣(2)UnconditionalOrdertoPay無條件的支付命令(3)theSumCertaininMoney確定的金額(4)Payer，Drawee付款人名稱(5)Payee收款人名稱(6)DateandPlaceofIssue出票日期及地點(diǎn)(7)Tenor付款期限(8)Drawer出票人Sample1.4ClassificationofBillofExchange

匯票的種類1.4.1Accordingtodifferentdrawer,thebillsofexchangecanbeclassifiedintoBanker’sDraftandCommercialBill.按出票人的不同，分為銀行匯票和商業(yè)匯票

SampleofBanker’sDraft

銀行匯票樣本

Sample1

Sample2

1.4.2Accordingtothetimewhenthebillfallsdue,billsofexchangemaybedividedinto

Sight(orDemand)Bill

oraTime(orUsance)Bill

按付款時(shí)間的不同，分為即期匯票和遠(yuǎn)期匯票SampleofSightDraft

即期匯票樣本SampleofTimeDraft

遠(yuǎn)期匯票樣本Case1Question：Pleaseanalyzethepossibilitiesofgettingbackthemoneywhenthedraftisondue,andprovideyoursuggestionsofhowtosolvetheproblem.

問題：試分析A公司于匯票到期時(shí)收回貨款的可能性，并提出處理該案的建議。ThepossibilitiesofGettingBacktheMoneyWhentheDraftisonDueCompanyAfromChinaexportedtoCompanyBofKorea.PaymentwastobemadebyD/Pat90daysaftersight.Aftertheshipmentofgoods,draftandshippingdocumentsweresenttotheforeigncollectionbankthroughremittingbankintheexporter’scountry.CompanyBhadacceptedthedraft.Afterthearrivalofthegoodsattheportofdestination,CompanyBpresentedthetrustreceiptandtookdeliveryofthegoodsforresaleinadvanceagainsttheborrowedshippingdocumentsfromthelocalcollectingbank,becauseBwasinurgentneedofthegoods.Whenthedraftwasfallingdue,Bbecameinsolventbecauseofpoormanagement.ThecollectingbankinformedtheremittingbankthatthedraweerejectedthepaymentandsuggestedCompanyAtocollectthemoneybackdirectlyfromCompanyB.Therewasanother30daysleftbeforethedraftwasdue.Case1案例匯票到期時(shí)收回貨款的可能性中國A公司向韓國B公司出口一批貨物，付款方式為付款交單90天后付款。貨物出運(yùn)后。匯票及貨運(yùn)單據(jù)通過出口地的托收銀行寄抵國外代收行，B公司進(jìn)行了匯票承兌。貨抵目的港后，由于用貨心切，B商于是出具了信托收據(jù)向本地代收行借得貨運(yùn)單據(jù)，先行提貨轉(zhuǎn)售。當(dāng)匯票到期時(shí)，B商因經(jīng)營不善，失去償付能力。代收行以匯票付款人拒付為由通知托收行，并建議由A公司直接向B商索取貨款。此時(shí)距離匯票到期日還有30天。Possibleanswer

ForUsanceD/Ptransaction,ifthepaymentdateislaterthanthedateofarrivalofthegoods,theimporter,inordertoseizetheopportunityforresalethegoods,canadoptthefollowingtwoapproaches.Firstly,toeffectpaymentbeforetheduedatetoredeemthedocuments,whiledeductingtheinterestsbetweentherealandoriginallycontracteddateofpaymentsasacashdiscountfortheimporterfortheadvancedpayment.Anotherapproachis,forimporterwithgoodcreditstanding,thecollectingbankwillallowtheimportertoborrowtheshippingdocumentsagainsttrustreceiptandtakedeliveryofthegoodsinadvance.Paymentwillbemadewhenthedraftisdue.Thisisacreditfacilityprovidedbythecollectingbankfortheimporterandhasnothingtodowiththeexporter.Therefore,ifthecollectingbankcannotgetthemoneybackafterthedocumentshavebeenreleasedtotheimporter,thecollectingbankshouldberesponsiblefortheconsequence.However,ifthecollectingbankisinstructedbytheexportertoreleasethedocuments,thatis,theexporterauthorizesthecollectingbanktogivethedocumentstotheimporteragainsttrustreceipt,whichiscalledusanceD/P·T/R,theriskofdishonorwillbebornebytheexporteritself.Therefore,theexportershouldbeespeciallycarefulwhenadoptingthisusanceD/P·T/Rmodel.Inthiscase,thecollectingbankinformedtheremittingbanktherejectionofpaymentbytheimporterandsuggestedcompanyAtocollectthemoneybackdirectlyfromcompanyB.Thissolutionneedtobere-considered.Ifit’sthecollectingbank’sdecisiontoreleasethedocuments,thebankshouldassumetheresponsibility;ifthecollectingbank’sdecisiontoreleasethedocuments,thebankshouldassumetheresponsibility;ifthecollectingbankwasinstructedbytheexportertoreleasethedocuments,theexportershouldbeartheconsequenceitself.答案：中文

在遠(yuǎn)期付款交單的條件下，如果付款日期晚于到貨日期，進(jìn)口商為了抓住有利時(shí)機(jī)轉(zhuǎn)售貨物，可以采取兩種做法：一是在付款到期日之前付款贖單，扣除提前付款日至原付款到期日之間的利息，作為進(jìn)口商享受的一種提前付款的現(xiàn)金折扣。另一種做法是代收行對于資信較好的進(jìn)口商，允許其憑信托收據(jù)借取貨運(yùn)單據(jù)，先行提貨，于匯票到期時(shí)再付清貨款，這是代收行自己向進(jìn)口商提供的信用便利，而與出口商無關(guān)。因此，如代收行借出單據(jù)后，到期不能收回貨款，則應(yīng)由代理行負(fù)責(zé)。但如系出口商指示代收行借單，就是由出口商主動(dòng)授權(quán)銀行憑信托收據(jù)借單給進(jìn)口商，即所謂遠(yuǎn)期付款交單，憑信托收據(jù)借單方式，也就是進(jìn)口商承兌匯票后憑信托收據(jù)先行借單提貨，日后如進(jìn)口商到期拒付的風(fēng)險(xiǎn)，應(yīng)由出口商自己承擔(dān)。因此，使用遠(yuǎn)期付款交單憑信托收據(jù)借單方式時(shí)出口商必須特別慎重。本案中，代收行以匯票付款人拒付為由通知托收行，并建議由A公司直接向B商索取貨款的處理意見值得商榷。如銀行擅自放單，則由代收行承擔(dān)責(zé)任；如出口商授權(quán)銀行放單給進(jìn)口商，其后果由其自身承擔(dān)。1.4.3Accordingtodifferentacceptor,thebillsofexchangecanbeclassifiedintoCommercialAcceptanceDraftandBanker’sAcceptanceDraft

按承兌人的不同，分為商業(yè)承兌匯票和銀行承兌匯票。SampleofCommercialAcceptanceDraft

商業(yè)承兌匯票樣本SampleofBanker’sAcceptanceDraft

銀行承兌匯票樣本1.4.4Accordingto

thebillofexchangeisaccompaniedbyshippingdocumentsornot,thebillsofexchangecanbeclassifiedinto

CleanDraft

andDocumentaryDraft

按是否隨附貨運(yùn)單據(jù)，分為光票和跟單匯票1.5

BillsofExchangeAct匯票的行為(1)ToDraw出票

(2)Presentation提示

(3)Acceptance承兌

(4)Payment付款

(5)Endorsement背書

(6)Dishonor拒付

(7)Recourse追索

(8)Discount貼現(xiàn)2.Promissorynote本票2.1Definition含義

Promissorynote:ItisAnunconditionalpromiseinwritingmadebythedrawertothepayeeortheholdersignedbythedrawerengagingtopayondemandoratafixedordeterminablefuturetimeacertainsumofmoneytoortotheorderofaspecifiedpersonortothebearer.

本票:是出票人簽發(fā)的，承諾自己在見票時(shí)或可以確定的時(shí)間，無條件支付確定的金額給收款人或者持票人的票據(jù)。2.2EssentialElementsofPromissorynote

本票的基本內(nèi)容(1)PromissoryNote“本票”字樣(2)UnconditionalPaymentPromise無條件支付的承諾(3)theSumCertaininMoney確定的金額(4)Payee收款人名稱(5)DateofIssue出票日期(6)Tenor付款期限(7)Drawer出票人簽章SpecimenofPromissoryNote

本票必要項(xiàng)目式樣

2.3ClassificationofPromissorynote

本票的種類

Accordingtodifferentdrawer,promissorynotecanbeclassifiedintoCommercialPromissoryNoteandBankPromissoryNote.

根據(jù)出票人不同，本票分為商業(yè)本票和銀行本票SampleofBankPromissoryNote

銀行本票樣本Sample1Sample23.Check/Cheque支票3.1Definition支票的含義Cheque,Check:Acheckisanunconditionalorderinwritingdrawnonbankersignedbythedrawer,requiringthebankertopayondemandasumcertaininmoneytoortotheorderofaspecifiedpersonortobearer.Chequecanonlybesight.支票是銀行存款戶對銀行簽發(fā)的授權(quán)銀行對特定的人或其指定人或持票人在見票時(shí)無條件支付一定金額的書面命令。支票都是即期的。3.2EssentialelementsofCheck/Cheque

支票的基本內(nèi)容(1)theWordsofCheque/Check“支票”字樣(2)UnconditionalPaymentPromise無條件支付承諾(3)aCertainAmountofMoney一定金額的貨幣(4)theIssuanceDateandPlace出票日期和出票地點(diǎn)(5)NameandLocationofPayingBank付款行名稱和地點(diǎn)(6)Tenor付款期限(7)Payee收款人(8)Drawer出票人簽章SpecimenofCheque/Check

支票必要項(xiàng)目式樣

3.3ClassificationofCheck/Cheque

支票的種類3.3.1Accordingtowhethertherearetwoparallellinesdrawnonthefaceofthechequeornot,Check/Chequecanbeclassifiedintocrossedchequeandopencheque.

按支票票面上有無劃線，分為劃線支票和非劃線支票。SampleofCrossedCheque

劃線支票樣本3.3.2Traveler’sCheque旅行支票SampleofTraveler’sCheque

旅行支票樣本3.3.3CashChequeorMoneyTransferCheque現(xiàn)金支票和轉(zhuǎn)賬支票

CashchequeorMoneyTransferCheque：Cashchequecanonlybeusedtowithdrawcash.MoneyTransferChequecanonlybeusedbybanksorotherfinancialinstitutiontransfers.

現(xiàn)金支票和轉(zhuǎn)賬支票：現(xiàn)金支票只能用于支取現(xiàn)金；轉(zhuǎn)賬支票只能用于通過銀行或其他金融機(jī)構(gòu)轉(zhuǎn)賬。SampleofCashcheque

現(xiàn)金支票樣本

Sample1

Sample2SampleofMoneyTransferCheque

轉(zhuǎn)賬支票樣本4.TheDifferencesBetweenBillofExchange,PromissoryNoteandCheque匯票、本票與支票的區(qū)別SectionTwoModesofInternationalPayment第二節(jié)國際結(jié)算方式ContentoftheSection

本節(jié)主要內(nèi)容1.Remittance匯款2.Collection托收3.LetterofCredit，L/C信用證4.Banker’sLetterofGuarantee,L/G

銀行保函

Sample&Case2、3、4(雙語案例)1.1Definition匯款的含義

Remittance:Remittancereferstoabank(theremittingbank),attherequestofitscustomer(theremitter),transfersacertainsumofmoneytoitsoverseasbranchorcorrespondentbank(thepayingbank)instructingittopaytoanamedperson(thepayee/beneficiary)domiciledinthatcountry.

匯款:又稱匯付，是指匯款人委托銀行，以一定的方式將款項(xiàng)匯交收款人的結(jié)算方式。1.2PartiesinRemittance匯款的當(dāng)事人

Remitter匯款人

Payee收款人

RemittingBank匯出行

PayingBank匯入行1.3ClassificationofRemittance

匯款的種類1.3.1TelegraphicTransfer,T/T電匯(小額)

ThecharacteristicsofT/Tarespeedy,safeandreliable,butthecostishigher.Ininternationaltrade,T/Tisoneofthemostcommonlyusedwaysinthemethodofremittance.

電匯的特點(diǎn)是付款速度快，安全可靠，但費(fèi)用較高。在國際貿(mào)易中，電匯是各種匯款方式中使用最多的一種方式。1.3.2MailTransfer,M/T信匯

Mailtransferischaracterizedbyrelativelylowcost,butlongtimeforreceivingthepayment.therefore,itisrarelyused.

信匯的特點(diǎn)是費(fèi)用較低，但耗時(shí)長，因此，目前使用得很少。TheBusinessprocessdiagramofT/T&M/T

電/信匯業(yè)務(wù)程序圖①Buyersandsellers

concludeacontract,confirm

touse

T/TorM/Ttopay.

買賣雙方訂立合同，確認(rèn)采用電匯或信匯方式付款②Theremittergiveshissignedwrittenapplicationtohisbank,instructingtotransferthefundsthroughT/T.匯款人填寫電匯或信匯申請書，交款付費(fèi)③Theremittingbankwillstampontheapplicationformandreturnthecustomer’scopytotheremitterforrecord.匯出行向匯款人簽發(fā)回執(zhí)④Theremittingbankwilldebittheremitter’sa/cwiththeamounttoberemittedtogetherwithitscommissionandcablecharges(ifany)andthenissueandsendthepaymentinstructionbycable/telex/SWIFTtothepayingbank.

匯出行向匯入行發(fā)出匯款委托書⑤Uponreceiptthecablemessage,thepayingbankverifiesitagainstthetestkeyorSEIFTauthenticatekey(SAK)beforeitnotifiesthebeneficiarywithacopyofthecablemessage.

匯入行向收款人發(fā)出電、信匯通知書，通知收款人提款⑥Thebeneficiarypresentsthecopytothepayingbankforpayment.

收款人憑取款通知書到匯入行取款⑦Thepayingbankcheckstheidentityofthebeneficiarybeforereleasingthefundstohim.

匯入行付款給收款人⑧Thepayingbankwillclaimreimbursementaccordingtothereimbursementclausestatedinthecablemessage.

匯入行向匯出行發(fā)出付訖通知書1.3.3RemittancebyBanker’sDemandDraft,D/D票匯

TheBusinessprocessdiagramofD/D

票匯業(yè)務(wù)流程圖①Buyersandsellers

concludeacontract,confirm

touseD/Dtopay.買賣雙方訂立合同，確認(rèn)采用票匯方式付款②TheremittergiveshissignedwrittenapplicationtohisbankinstructingthebanktotransferthefundsbyD/D.匯款人向匯出行提交票匯申請并交款付費(fèi)③Theremittingbankwillchecktheremitter’saccountwithhim.Ifitispositive,theremittingbankwilldebittheaccountanddrawadraftonthepayingbankpayabletothebeneficiary.

匯出行簽發(fā)銀行即期匯票給匯款人④Theremitterwillsendthedrafttothebeneficiary.

匯款人將匯票寄給收款人⑤Theremittingbankwillkeepthepayingbankawareoftheremittanceviainter-banksystem.

匯出行將匯票通知書寄匯入行⑥Uponreceiptofthedraft,thebeneficiarywillpresentthedraftforpaymenttothepayingbank.

收款人憑銀行即期匯票到匯入行取款⑦Afterauthenticationofthedraftagainstauthorizedsignature,thepayingbankwillreleasethefundstothebeneficiary.

匯入行核對匯票，向收款人付款⑧Thepayingbankwillclaimreimbursementagainsttheremittingbank.匯入行將付訖通知書寄送匯出行1.4CharacteristicsofRemittances匯款的特點(diǎn)

Intheremittancebusiness,banksonlyofferservices，assumenopaymentresponsibilities,soremittanceisestablishedonthebasisofcommercialcreditpayment.

在匯款業(yè)務(wù)中，銀行參與其間只提供服務(wù)，不承擔(dān)付款責(zé)任，故匯款是建立在商業(yè)信用基礎(chǔ)上的結(jié)算方式。2.Collection托收(無奈之舉)2.1Definition托收的含義

Collectionisanarrangementwherebythegoodsareshippedandtherelevantinstrumentisdrawnbytheselleronthebuyer,and/ordocument(s)issenttotheseller’sbankwithclearinstructionsforcollectionthroughoneofitscorrespondentbankslocatedinthedomicileofthebuyer.

托收體現(xiàn)商業(yè)信用。出口商(或債權(quán)人)開立金融票據(jù)或商業(yè)單據(jù)或兩者兼有，委托托收行通過其聯(lián)行或代理行向進(jìn)口商(或債務(wù)人)收取貨款或勞務(wù)費(fèi)用的結(jié)算方式。2.2Parties托收的當(dāng)事人

Principal委托人RemittingBank托收行CollectingBank代收行Payer付款人2.3Classifications托收的種類光票托收付款交單托收種類BusinessProcessDiagramofDocumentAgainstPayment付款交單業(yè)務(wù)流程圖ProcedureofDocumentaryCollection

跟單托收業(yè)務(wù)流程圖

①TheBuyerandthesellerconcludethesalescontract,confirming

touseDocumentaryCollectiontopay.買賣雙方訂立合同，并規(guī)定以跟單托收方式結(jié)算。

②Theexporterauthorizesthelocalbanktoeffectthecollection,submittingthefullsetofshippingdocumentswithdrafttotheremittingbank.出口人委托當(dāng)?shù)劂y行代收貨款，將全套單據(jù)和匯票交托收行。

③Theremittingbanksendsthedraftandtheshippingdocumentstothecollectingbankoftheimporter’scountrytogetherwiththeinstructionsreceivedfromtheexporter.

托收行將匯票和貨運(yùn)單據(jù)寄交進(jìn)口地銀行（代收行），并說明托收委托書上的各項(xiàng)指示。

④Thepresentingbankmakespresentationofthepaymentadvicetothebuyer.

提示行向買方做付款提示。

⑤Theimportermakesthepaymentandgetsthedocuments.

進(jìn)口人付清貨款，贖取全套單據(jù)。

⑥Thecollectingbankinformstheremittingbankandmakestransferofthepaymenttotheremittingbank.

代收行電告托收行，款已收妥轉(zhuǎn)賬。

⑦Theremittingbankcreditsthepaymenttotheaccountoftheexporter.

托收行將貨款交出口人。2.4CharacteristicsofCollection

托收的特點(diǎn)RiskyBusiness風(fēng)險(xiǎn)大LowExpenses

費(fèi)用低FacilitatesFundsCirculation有利于資金融通3.LetterofCredit，L/C信用證

3.1Definition信用證的含義

Aletterofcreditmeans“anyarrangement,howevernamedordescribed,wherebyabankactingattherequestandontheinstructionsofacustomeroronitsownbehalf,istomakeapaymenttoortotheorderofathirdparty,oristoacceptandpaybillofexchangedrawnbythethirdparty”.

信用證指一項(xiàng)不可撤銷的安排，無論其名稱或描述如何，該項(xiàng)安排構(gòu)成開證行對相符交單予以承付的確定承諾”。3.2CharacteristicsofL/C信用證的特點(diǎn)1)L/Cisaguaranteefromthebank，openingbankundertakingtheresponsibilityofthefirstpayer.

信用證是一種銀行信用,開證行承擔(dān)第一付款人的責(zé)任。

Theissuingbankgivesguaranteetothebeneficiary,ifthebeneficiarycarriesoutcontractaccordingtotheL/C,theissuingbankshallpay.

信用證是一種銀行開立的有條件承諾付款的書面文件，只要出口商在信用證規(guī)定的期限內(nèi)提交符合信用證規(guī)定的單據(jù)，開證行就必須付款。

Case2

Question:IsitrightforBankofChinatodoso?Why?

問題：試問，中國銀行這樣做是否有理？為什么？

TheRelationshipbetweentheIssuingBankandtheBeneficiaryAnimportandexportcompanyAfromChangsha,HunanProvinceimportedabatchofsmallhouseholdelectricalappliance.Thegoodsweretobeshippedintwolots,andpaymentwastobemadebynegotiableirrevocableletterofcredit.AbranchofBankofChinawastoopenaletterofcreditforeachlot.Afterthefirstshipment,thesellerpresentedthedocumentstothebankfornegotiation.Thenegotiatingbank,afterchecking,foundnodiscrepancyandthusnegotiatedthedraft.ThebranchofficeofBankofChinalaterreimbursedthenegotiatingbank.ThecompanyAreceivedthefirstshipmentandfoundthequalityofthegoodsdidnotmatchthestipulationsofthecontract,andthenaskedtheBankofChinatorefusethepaymentforthesecondlotofthegoodsunderthesecondL/C.TheBankofChinarefusedtheimporter’srequirement.開證行與受益人之間的關(guān)系湖南長沙市某進(jìn)出口公司A向外國某公司進(jìn)口一批小家電產(chǎn)品。貨物分兩批裝運(yùn)，支付方式為不可撤消議付信用證。每批分別由中國銀行某分行開立一份信用證。第一批貨物裝運(yùn)后，賣方在有效期內(nèi)向銀行交單議付，議付行審審單后，未發(fā)現(xiàn)不符點(diǎn)，即向該商議付貨款，隨后中國銀行某分行對議付行作了償付。A公司在收到第一批貨物后，發(fā)現(xiàn)貨物品質(zhì)不符合合同規(guī)定，進(jìn)而要求中國銀行對第二份信用證項(xiàng)下的單據(jù)拒絕付款，但遭到中國銀行的拒絕。案例PossibleAnswer

AnL/Cisawrittendocumentissuedbythebanktopromisepaymentundercertainconditions.IftheexportershavepresentedalltheshippingdocumentsaccordingtothestipulationsoftheL/Candprovidedthatthecontentsofalldocumentsareinconsistencywitheachother,thecontentsofthedocumentsareinconformitywiththestipulationsofthecontract,theexporterscanbepaidbythebank.Fortheimporters,whenapplyingfortheestablishmentofL/C,solongastheycanpromisetomakepaymentagainstreceiptofthedocumentswhichareinconformitywiththeL/Cstipulationsandpaydeposit,theimporterscanobtainthedocumentswhichrepresentthepropertyrightsfromthebank.SoL/Cmodelis,byitsnature,akindofbuyandsellofdocuments.Andtherelationshipbetweentheopeningbankandthebeneficiaryisabindingcontractualobligationforbothpartieswhichrequiretheopeningbanktoeffectpaymenttothebeneficiaryaccordingtothestipulationsofthecontractafterdiligentchecking.Thisobligationisnotsubjecttothesalescontractbetweenthebuyerandtheseller,notsubjecttotheL/Capplicationcontractbetweentheopeningbankandthebuyeroranyothercontractandconditions.So,inthiscase,theBankofChinahastherighttodoso.答案：中文

信用證是一種銀行開立的有條件的承諾付款的書面文件。對出口商來講，只要按信用證規(guī)定條件提交了單據(jù)，在單單一致、單證一致的情況下，即可從銀行得到付款。對進(jìn)口商來說，只要在申請開證時(shí)，保證收到符合信用證規(guī)定的單據(jù)即行付款并交付押金，即可從銀行取得代表貨物所有權(quán)的單據(jù)。因此，銀行開立信用證實(shí)際是進(jìn)行單據(jù)的買賣。此外，開證行與受益人之間的關(guān)系屬于一種對雙方都有約束力的合同關(guān)系。這種合同關(guān)系約束開證行應(yīng)在對單據(jù)作出合理審查之后，按照信用證的規(guī)定，承擔(dān)向受益人付款的義務(wù)，而不受買賣雙方買賣合同或者開證行和買方依開征申請書成立的合同以及其他合同的影響。因此，在本案中，中國銀行這樣做是合理的。2)L/Cisanindependentinstrument

信用證是獨(dú)立于合同之外的一種自足的文件。Case3Questions:（1）Doesthebankhavetherighttorefusethepayment?Why?（2）Howshouldthesellerdealwiththeproblem?問題：（1）銀行是否有權(quán)拒付貨款？為什么？（2）作為賣方，應(yīng)當(dāng)如何處理此事？

AforeignimportersignedacontractwithanimportandexportcompanyinChinafor500metrictonsofwheat.ThecontractstipulatedthattheL/CshouldbeestablishedbeforeJanuary20th,2009andtheshipmentshouldbeeffectedbeforeFebruary5th.OnJanuary28th,theimporteropenedtheL/CwhichwasvalidfornegotiationuntilFebruary10th.Itbecamedifficultforthesellertoeffectshipmentontime,sotheselleraskedthebuyertoextendthetimeofshipmenttoFebruary17thandthevalidityofL/CtoFebruary20threspectively.Thebuyeragreedbutdidn’tinformtheopeningbank.ThegoodswereshippedonboardonFebruary17thandthesellerpresentedtheshippingdocumentstothebankfornegotiation,thebankrefused.

國外一家貿(mào)易公司與中國某進(jìn)出口公司訂立合同，購買小麥500公噸。合同規(guī)定，2009年1月20日前開出信用證，2月5日前裝船。1月28日買方開來信用證，有效期至2月10日。由于賣方按期裝船發(fā)生困難，故電請買方將裝船期延至2月17日并將信用證有效期延長至2月20日，買方回電表示同意，但未通知開證銀行。2月17日貨物裝船后，賣方到銀行議付時(shí)，遭到拒絕。案例PossibleAnswer

（1）Thebankhadtherighttorefusepayment,becauseaccordingtoUCP600,althoughtheL/Cwasissuedunderthesalescontract,theL/C,afterestablished,becameindependentlegaldocument.ThebankwasonlyboundbytheoriginalL/C,notbythesalescontractbetweenthebuyerandtheseller.ThecontracttermsandconditionschangedwhiletheL/Cstipulationsremainedthesame,thebankshouldjustfollowthestipulationsoftheL/C.ThebuyerandthesellerreachedtheagreementtomodifytheL/Cbutdidnotinformthebankanddidnotobtaintheapprovalofthebank.Undersuchcircumstance,thebankhadtherighttorefusepayment.

銀行有權(quán)拒絕議付。理由如下：根據(jù)《UCP600》的規(guī)定，信用證雖是根據(jù)買賣合同開出的，但一經(jīng)開出就成為獨(dú)立于買賣合同的法律關(guān)系。銀行只受原信用證條款約束，而不受買賣雙方之間合同的約束。合同條款改變，信用證條款未改變，銀行就只按原信用證條款辦事。買賣雙方達(dá)成修改信用證的協(xié)議并未通知銀行并得到銀行同意，銀行可以拒付。（2）Whenthebankrefusedtoeffectpaymenttotheseller,thesellerstillshouldrequirethebuyertomakepaymentaccordingtotherevisedcontracttermsandconditions.

作為賣方，當(dāng)銀行拒付時(shí)，可依修改的合同條款，直接要求買方履行付款義務(wù)。3)L/Cisakindoftransactionofdocument

信用證業(yè)務(wù)是一種單據(jù)買賣。3.3PartiesInvolved信用證的當(dāng)事人信用證方式的主要當(dāng)事人

1．開證人（Applicant）

2．開證行（IssuingBank）

3．通知行（AdvisingBank）

4．受益人（Beneficiary）

5．付款行（PayingBank）

6．償付行（ReimbursingBank）

7．議付行（NegotiatingBank）

8．保兌行（ConfirmingBank）信用證基本當(dāng)事人開證申請人（applicant）：又稱開證人（opener），一般為進(jìn)口人，是信用證交易的發(fā)起人。開證行（openingbank;issuingbank）：

一般是進(jìn)口地的銀行，開立信用證后，承擔(dān)第一付款責(zé)任。受益人（beneficiary）：一般為出口人，是信用證的收件人（addressee）和信用證的使用者。可以按信用證要求，簽發(fā)匯票向付款行索取貨款。信用證其他當(dāng)事人（上）通知行（advisingbank;notifyingbank）：一般為出口人所在地的銀行，通常是開證行的代理行。僅承擔(dān)通知收件人和鑒別信用證表面真實(shí)性義務(wù)。議付行（negotiatingbank）：又稱押匯銀行、購票銀行或貼現(xiàn)銀行，作為善意持票人對出票人（受益人）具有追索權(quán)。議付可分為限制議付和自由議付。付款行（payingbank;draweebank）：又稱受票銀行，開證行一般兼為付款行。當(dāng)使用第三國貨幣支付時(shí)，可委托代付行（payingbankagent）代為付款。信用證其他當(dāng)事人（下）償付行（reimbursingbank）：

信用證清算銀行（clearingbank），是開證行的償付代理人，有其存款帳戶。對代付行或議付行的索償予以支付，不承擔(dān)審核單證的義務(wù)，發(fā)現(xiàn)單證不符，可以追回付款。保兌行（confirmingbank）應(yīng)開證行請求在信用證上加具保兌的銀行，通常由通知行兼任，承擔(dān)必須付款或議付的責(zé)任。開證人（進(jìn)口人）受益人（出口人）不可撤銷跟單議付信用證收付程序圖4通知并轉(zhuǎn)交信用證,要求審證。1.訂立信用證支付條件的合同，付款行開證行通知行議付行2申請開證，交押金3.開立L/C，（電開或信開）5.審證有誤，要求修改信用證6提交修改申請書7.修改通知書8確認(rèn)改證后發(fā)貨，繕制單據(jù)，開立匯票，辦理議付，銀行背批9.索償（單據(jù)、匯票和索償證明）與償付（或拒付）10提示，付款贖單償款行代付行受票行(第三國貨幣）指示有開證行存款帳戶索償1.進(jìn)口商向進(jìn)口地地銀行（開證行）遞交開證申請書

2.開證行向出口地銀行開立信用證。

3.通知行通知出口商，信用證已開立。

4.出口商將單據(jù)向指定銀行提交。該銀行可能是通知行或是信用證內(nèi)指定的付款、承兌或議付銀行。

5.該銀行按照信用證審核單據(jù)。如單據(jù)符合信用證規(guī)定，銀行將按信用證規(guī)定進(jìn)行支付、承兌或議付。

6.該銀行將單據(jù)寄送開證行。

7.開證行審核單據(jù)無誤后，以事先約定的形式，對已按照信用證付款、承兌或議付的銀行償付。

8.進(jìn)口商向開證行付款。9.開證行交進(jìn)口商全部單據(jù)。信用證的業(yè)務(wù)流程3.4EssentialElementsofL/C信用證包含的內(nèi)容（一）關(guān)于信用證本身

1、當(dāng)事人名稱地址（開證申請人、開證行、受益人、通知行）

2、信用證種類性質(zhì)和編號（是即期付款、延期付款、承兌，還是議付信用證，以及可否撤銷、可否轉(zhuǎn)讓、是否經(jīng)另一銀行保兌等）3、開證日期、到期日與地點(diǎn)

、交單期限4、信用證金額及幣種5、支用方式（二）關(guān)于商品（貨物）描述1、貨物名稱2、貨物貨號3、貨物數(shù)量4、貨物包裝5、貨物價(jià)格（三）關(guān)于運(yùn)輸和保險(xiǎn)的規(guī)定1、起運(yùn)地與目的地2、運(yùn)輸方式3、轉(zhuǎn)運(yùn)與分批裝運(yùn)4、裝運(yùn)期限5、CIF或CIP條件下的投保金額和險(xiǎn)別等（四）關(guān)于單據(jù)的要求1、商業(yè)發(fā)票2、提單3、保險(xiǎn)單4、裝箱單5、產(chǎn)地證（五）其他事項(xiàng)1、對中介銀行的指示2、特別條款3、負(fù)責(zé)條款4、UCP的適用條款5、開證行授權(quán)簽字或電訊密押信用證的基本內(nèi)容(1)GeneralInformationofL/C關(guān)于信用證本身的說明(2)TypesofL/C

信用證種類(3)PartiestoaL/C

信用證當(dāng)事人(4)TheClauseinBillofExchange.匯票條款(5)TheClauseinGoods貨物條款(6)CurrencyofPaymentandL/CAmount支付貨幣和信用證金額(7)TheClauseinShippingandInsurance,裝運(yùn)與保險(xiǎn)條款(8)TheClauseinDocuments

單據(jù)條款(9)SpecialClause特殊條款SampleofL/C信用證樣本第一節(jié)信用證（一）SWIFT格式信用證

1.BASICHEADER基本報(bào)頭

2.APPLICATIONHEADER申請人報(bào)頭

3.USERHEADERBLOCK用戶報(bào)頭

4.TEXT電報(bào)正文

5.TRAILER報(bào)尾

91（二）信用證正文的基本結(jié)構(gòu)

1.對信用證本身的說明

2.對運(yùn)輸?shù)恼f明

3.對貨物的說明

4.對單據(jù)的說明

5.對交單行的指示

6.開證行承諾92Aug.8th，200814:10:38LOGICALTERMINALP005MTS701

ISSUEOFDOCUMENTARYCREDIT

PAGE00001FUNCSWPR3MSGACKDWS765IAUTHENTICATIONSUCCESSFULWITHPRIMARYKEYBASICHEADERF01BKCHCNBJA3005976662401APPLICATIONHEADERO7001530030807MITKJPJTA×××1368960990030808*SAKURABANK,LTD*(FORMERLYMITSUITAIYOKOBE)*TOKYOUSERHEADERBANK,PRIORITY113：

MSGUSERREF108：電文信頭93SEQUENCEOFTOTAL.*27:1/3信用證電文的頁次號：

1/3（第一頁/共三頁）FORMOFDOC.CREDIT*40A:IRREVOCABLE信用證形式：不可撤銷信用證DOC.CREDI