1、信用證條款審核和單據(jù)常見問題,主要內(nèi)容,信用證條款審核,2,信用證范本（電開） Eximbills Enterpriste Incoming Swift = Message Type:MT700 Send Bank:NBLBBDDH012 NATIONAL BANK LIMITED, BANGSHAL ROAD BRANCH, DHAKA BANGLADESHRecv Bank:BKCHCNBJ720 User Name:fj101019Print Times:2 Print Date:2012-05-15 MIR:120311NBLBBDDHA0129784400648 =,:27:Sequ

2、ence of Total1/1 :40A:Form of Documentary CreditIRREVOCABLE :20:Documentary Credit Number093312010190 :31C:Date of Issue120311 :40E:Applicable RulesUCP LATEST VERSION :31D:Date and Place of Expiry120605 IN CHINA,3,信用證條款審核,:50:ApplicantXXX BROTHER CORPORATION 42, RANKIN STREET WARI DHAKA , BANGLADESH

3、 :59:BeneficiaryXXX FUJIAN CO.LTD. 28TH FLOOR 123 XXX FUZHOU CHINA,信用證條款審核,:32B:Currency Code, AmountUSD25898,00 :39A:Percentage Credit Amount Tolerance10/10 :41D:Available With.By.ANY BANK IN CHINA BY NEGOTIATION :42C:Drafts at.AT SIGHT :42A:DraweeNBLBBDDH012 若為開證申請人， 如何操作？,信用證條款審核,:43P:Partial Shi

4、pmentsALLOWED :43T:TransshipmentALLOWED :44E:Port of Loading/Airport of DepartureANY PORT OF CHINA :44F:Port of Discharge/Airport of DestinationCHITTAGONG, BANGLADESH BY SEA. :44C:Latest Date of Shipment120515,信用證條款審核,:45A:Description of Goods and/or ServicesTRI CYCLE/MOTORCYCLE SPARE PARTS . CFR CH

5、ITTAGONG ,INCOTERMS 2000. H.S.CODE NO.,DESCRIPTION, QUALITY, QUANTITY,UNIT PRICE, PACKING AND ALL OTHER DETAILS AS PER BENEFICIARYS PROFORMA INVOICE NO.PAK08032012 DATED 08.03.2012.,信用證條款審核,:46A:Documents Required01- YOUR SIGNED INVOICE IN OCTUPLICATE CERTIFYING MERCHANDISE TO BE OF CHINA ORIGIN. 02

6、- FULL SET OF ORIGINAL CLEAN SHIPPED ON BOARD OCEAN BILL OF LADING DRAWN OR ENDORSED TO THE ORDER OF NATIONAL BANK LIMITED, BANGSHAL ROAD BRANCH, DHAKA BANGLADESH SHOWING FREIGHT PREPAID AND MARKED NOTIFY OPENERS AND US GIVING FULL NAME AND ADDRESS.,信用證條款審核,03- SHIPMENT UNDER THIS CREDIT MUST BE ADV

7、ISED BY THE BENEFICIARY IMMEDIATELY AFTER SHIPMENT DIRECT TO UNION INSURANCE CO.LTD. DILKUSHA BRANCH, 29, B.B. AVENUE, DHAKA,BANGLADESH QUOTING THEIR COVER NOTE NO.UIC/DKB/MC-103/03/2012 DT.11.03.2012 GIVING FULL DETAILS OF SHIPMENT. A COPY OF THIS ADVICE SHALL ACCOMPANY EACH SET OF ORIGINAL DOCUMEN

8、TS. 04. SIGNED PACKING LIST REQUIRED IN TRIPLICATE. 05. CERTIFICATE OF ORIGIN FROM CHAMBER OF COMMERCE OR ANY SIMILAR INSTITUTION SHOWING THE MANUFACTURER NAME,信用證條款審核,:47A:Additional ConditionsAA- THIRD PARTY,SHORT FORM, BLANK BACK, CHARTER PARTY AND STALE BILL OF LADING NOT ACCEPTABLE. BB- L/C AUT

9、HORISATION FORM NO. NBL 231563 AND IRC NO.BA-0210349 TO BE APPEAR ON ALL INVOICES. CC- L/C NO. 093312010190 TO BE APPEARED ON ALL DOCUMENTS.,信用證條款審核,DD- COPIES OF NON-NEGOTIABLE DOCUMENTS TO BE SENT TO THE OPENER IMMEDIATELY AFTER SHIPMENT. A CERTIFICATE TO THIS EFFECT TOGETHER WITH A COPY OF THE RE

10、LATIVE SENDING MESSAGE MUST ACCOMPANY THE ORIGINAL DOCUMENTS EE- DOCUMENTS EVIDENCING SHIPMENT MUST NOT BE DATED EARLIER THAN THE DATE OF OPENING OF THIS CREDIT. . FF- PAYMENT AGAINST DISCREPANT DOCUMENTS MUST NOT BE MADE UNDER RESERVE OR GUARANTEE WITHOUT OUR PRIOR APPROVAL.,信用證條款審核,GG- BILL OF LAD

11、ING,INVOICE AND PACKING LIST SHALL INDICATE GROSS AND NET WEIGHT OF MERCHANDISE. HH- TRANSPORT DOCUMENTS BEARING REFERENCE BY STAMP OR OTHERWISE TO CHARGES ADDITIONAL TO THE FREIGHT IS NOT ACCEPTABLE. II- COUNTRY OF ORIGIN MUST APPEAR ON ALL PACKETS/BUNDLES/CARTONS/ BALE/BOXES A CERTIFICATE TO THIS

12、EFFECT MUST ACCOMPANY THE ORIGINAL DOCUMENTS.,信用證條款審核,JJ- THE SUPPLIER SHOULD INFORM THE OPENING BANK THE DATE OF SHIPMENT, OTHER SHIPMENT DETAILS AND EXPECTED DATE OF NEGOTIATION IMMEDIATELY AFTER SHIPMENT. KK- PACKING: EXPORT STANDARD PACKING. LL- PRESHIPMENT INSPECTION FORQUANTITY,QUALITY,DESCRIP

13、TION CLASSIFICATION AND PRICE SHOULD BE CARRIED OUT BY SGS SOCIETE GENERALE DE SURVEILLANCE SA. THE FINAL INVOICE AND PACKING LIST SHOULD BE ENDORSED BY SGS SOCIETE GENERALE DE SURVEILLANCE SA. WITH NO. AND DATE OF ISSUANCE OF THE CRF.,信用證條款審核,MM- IMPORTERS TIN NO.220-102-2600 VAT NO.9141129090 TO B

14、E APPEAR ON ALL DOCUMENTS. NN- IMPORTERS NAME,ADDRESS AND TIN NO.MUST EITHER BE PRINTED OR WRITTEN IN UNREMOVABLE INK ON ATLEAST 2 PERCENT OF TOTAL PACK/BOXES/CARTONS/BALE. OO- THIS LETTER OF CREDIT WILL BE OPERATIVE ONLY PROVIDING A CONFIDENTIAL CREDIT REPORT SEPARATELY REGARDING THE MEANS AND CRED

15、ITABILITY OF THE BENEFICIARY ALONGWITH THE ORIGINAL SHIPPING DOCUMENTS UPON NEGOTIATION.,信用證條款審核,:71B:ChargesALL BANK CHARGES OUTSIDE BANGLADESH INCLUDING REIMBURSEMENT CHARGES ARE ON BENEFICIARYS A/C :48:Period for Presentation21 DAYS FROM THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.

16、 :49:Confirmation InstructionsWITHOUT,信用證條款審核,:78:Instructions to the Paying/Accepting/Negotiating BankAMOUNTS OF DRAFT(S) NEGOTIATED SHOULD BE ENDORSED ON THE REVERSE OF THIS CREDIT. UPON RECEIPT OF SHIPPING DOCUMENTS COMPLIED STRICTLY AS PER CREDIT TERMS WE SHALL ARRANGE REMITTANCE AS PER INSTRUCT

17、ION OF NEGOTIATING BANK.THE NEGOTIATING BANK SHALL FURNISH A COMPLIANCE CERTIFICATE. ORIGINAL SETS OF DOCUMENTS TO BE SENT DIRECTLY TO NATIONAL BANK LIMITED, BANGSHAL ROAD BRANCH, DHAKA, BANGLADESH THROUGH ANY INTERNATIONAL COURIER SERVICE AND DUPLICATE SETS OF DOCUMENTS BY SUBSEQUENT AIR MAIL. REGA

18、RDS, -5:MAC:779A2BC6CHK:210C3769062C,信用證條款審核,參考數(shù)據(jù)：近幾年信用證業(yè)務呈下降趨勢，在整個出口業(yè)務中約占30%；主要使用于出口融資、大宗商品的買賣和買賣雙方初期交易；電開證為主，約95%，信開證主要是南亞國家，如孟加拉，巴基斯坦,信用證條款審核,信用證條款審核,1.信用證真實性審核 A 對信開信用證要核對印鑒 銀行對所有聯(lián)行和代理行均寄送有權簽字人簽字樣本。每份信開信用證有兩個人簽字。一個B 級以上另一個C級以上。 對有權簽字人簽字無法判斷，或判斷不準確，MT799 證實. B 電開信用證真實性審核 MT700 MT701 SWIFT： SOCIET

19、Y FOR WORLDWIDE INTERBANK FINANCIAL TELECOMMUNICATION S.C. 中文：環(huán)球同業(yè)銀行金融電訊協(xié)會。在銀行界廣泛使用。,信用證條款審核,2.信用證的生效條款的審核 A.存在軟條款 B.印鑒核對 3.對信用證償付條款的審核 常見的單到 電索 主動借記 授權借記 4.信用證單據(jù)條款的審核 常見的軟條款 A. L/C WILL BECOME OPERATIVE ONLY AFTER WE RECEIVE SIGNED CERTIFICATE BY APOLO ADEX LTD. CONFIRMING THAT SUPPLIER SENT FINAL

20、PRODUCTIONS SAMPLES TO APOLLO ADEX LTD. WE SHALL ADVISE YOU BY AUTHENTICATED SWIFT,信用證條款審核,B. PAYMENT WILL BE EFFECTED ONLY AGAINST RECEIPTION OF GOODS BY APPLICANT CONCERNING LAST SHIPMENT AND SUBJECT TO APPROVAL LETTER.” 并要求“APPLICANTS APPROVAL LETTER PRESENTED AT OUR COUNTERS CONFIRMING RECEPTION

21、 OF GOODS AND GIVING THEIR C.INSECTION CERTIFICATE SIGNED BY GALLY.HS. WHOSE SIGNATURE MUST BE COMPLIED WITH THAT HELD IN THE ISSUING BANK D.LETTER OF CREDIT IS ONLY FOR USD176171.00 PAYABLE AFTER USFDA RELEASE AND US CUSTOMS RELEASE AND USDA AND ACCEPTANCE BY HERON POINT SEAFOOD AFTER INSPECTION FO

22、 PRODICTS。 E.THIS LC SHALL BE OPERATIVE UPON RECEIPT OF QUALIFIED AGREEMENT FOR REIMBURSEMENT FROM INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT ,INTERNATIONAL DEVELOPMENT ASSOCIATION(IDA) LOAN NO.43440,信用證條款審核,關于軟條款信用證：受益人完全處于被動地位，此類信用證對受益人相當不利。當信用證存在這些難以滿足的“軟條款”將給受益人安全結匯帶來了很多困難和風險。若進口商存心詐騙

23、，設置圈套，則受益人的損失將更大。這種信用證名存實亡，已喪失其保障出口商只要履行信用證的條件，或只要提供符合信用證要求的單據(jù)即可獲得貨款的基本功能?！?若作為出口商銀行: (1) 在通知信用證時應提醒受益人注意并建議其聯(lián)系客戶修改信用證，將收匯障礙排除在發(fā)貨之前。 (2) 在審單時，應嚴格審核單據(jù)，確保單證相符，以排除開證行以單證不符為由拒付的可能。同時，出口銀行對受益人的融資申請， 應持審慎的態(tài)度。,信用證條款審核,若作為開證行: 應避免開立“軟條款”信用證。表面上，開立“軟條款”信用證對開證行利益似乎無多大損害，可實際上，“軟條款”信用證大多是與貨物相聯(lián)的，這就很容易使開證行陷入貿(mào)易糾紛，

24、信譽受損。因此，開證行應盡量不開立“軟條款”信用證。如進口商執(zhí)意要求且進口商為本行黃金客戶，則開證行在決定開立“軟條款”信用證時，應仔細研究“軟條款”的可操作性，盡量使條款單據(jù)化，易于把握，避免日后因“軟條款”使自己陷入貿(mào)易糾紛。同時，對“軟條款”信用證，開證行應要求申請人嚴格落實好開證備付資金，以免使自己處于被動地位,信用證條款審核,常見的問題條款: 價格條款為：CIF OSAKA 信用證卻沒有規(guī)定保單 FOB SHANGHAI/FUZHOU 提單要求：FREIGHT PREPAID/PAID 信用證規(guī)定：議付時提交全套正本提單，而證明信卻要求裝船后寄一套正本單據(jù)包括正本提單給申請人或XX公

25、司 關于時間問題： 裝效期 交單期 遲期提單,BILL OF EXCHANGE FUZHOU DATE_20120409 NO.XXL120011 FOR USD11673.49 AT SIGHT OF THIS FIRST BILL OF EXCHANGE (SECOND UNPAID) PAY TO THE ORDER OF OURSELVES THE SUM OF U.S.DOLLARS ELEVEN THOUSAND SIX HUNDRED SEVENTY TWO AND CENTS FORTY NINE ONLY DRAWN UNDER NATIONAL BANK LIMITED ,

26、BANGLADESH L/C NO. 093312010190 DATED MARCH 11 , 2012 TO NATIONAL BANK LIMITED ,BANGLADESH XXX FUJIAN CO., LTD.楊季 AUTHORIZED SIGNATURE,單據(jù)之一 匯票 BILL OFEXCHANGE,1. 未注明提單日期，不能從自身確定到期日，或者 SHIP DATE 顯示錯誤 2.期限 如遠期代替即期 3.信用證號 4.開證行 5.出票人錯誤 如 XXX IMPORT AND EXPORT CO LTD 誤為 XXX CO LTD 6.簽字 7. 金額 大小寫矛盾 幣別錯誤

27、8.開證日期 9.付款行 10.地點 11.交單時間過 12. 假遠期條款 要體現(xiàn)即期或遠期 13. 背書 托收匯票,單據(jù)之一-匯票BILL OF EXCHANGE,單據(jù)之二-發(fā)票,1.發(fā)票名稱如invoice 誤為simple invoice /provisional invoice 2.日期 早于 47A 特別規(guī)定 3.信用證號 4.抬頭ALL DOCUEMNTS MADE OUT IN THE NAME OF 或者直接錯誤 5WITHOUT HEAD LINE OR HEADLINE ADDRESS S MISTAKES 國家誤 6.出具人 誤 AND 簽字（信用證要求手簽） 或者含有證

28、明內(nèi)容但沒有簽字 在什么情況下可以不簽 7.貨物描述 不全 含量 （信用證規(guī)定貨物含量沒有顯示P 0.070 PCT MAXIMUM）,單據(jù)之二-發(fā)票,8.價格術語 CIF XXX INTERCOM 2010 20000 9. SPARE PART 1. 10.其他證明 11.分批裝運 即金額不足 或者部分溢 12. CERTIFY INVOICE TRUE AND CORRECT 13.未按照信用證要求由商會認證或沒有體現(xiàn)信用證要求的雙簽 14.部分品名問題描述 如 SECOND HAND MATERIAL USED 15.未顯示幣別,單據(jù)之二-發(fā)票,16. 單據(jù)份數(shù)（其他單據(jù)均要注意類似問

29、題） 17.顯示信用證沒有規(guī)定的額外費用 18.漏信用證規(guī)定的BREAKDOWN ,或計算有誤 19. 出具人 20.體現(xiàn)的COMMISION 不符合信用證的規(guī)定,單據(jù)之三-包裝單,1.中性包裝 2.日期早于或遲于 3.信用證號 4.抬頭 ALL DOCUEMNTS MADE OUT IN THE NAME OF 5.HEAD LINE PACKING LIST 6.出具人 7.重量 毛重和凈重 數(shù)據(jù)內(nèi)容是否與其他單據(jù)一致 尺碼 8.包裝單未顯示信用證要求的包裝方式 9. 包裝單未顯示包裝細節(jié) 10.重量單未顯示重量細節(jié) 11.聯(lián)合單據(jù) 份數(shù)不符合要求,ONE ORIGIANL,單據(jù)之四-產(chǎn)地

30、證,單據(jù)之四-產(chǎn)地證,單據(jù)之四-產(chǎn)地證,1.EXPORTER 2. CONSIGNEE 若 BILL OF LADING CONSIGNEED TO ORDER OR CONSIGNE TO AAA CO AND NOTIFY BBB CO 如何掌握? 3. 航線 和嘜頭 4.貨物描述 5.毛重錯 與其他單據(jù)是否矛盾 6. 發(fā)票號碼 日期 7. 出口方簽發(fā)人誤 日期早于或遲于 8. 貿(mào)促會簽發(fā) 9.沒有按照信用證要求注明：MANUFACTOR NAME AND ADDRESS,單據(jù)之四-產(chǎn)地證,10.地證漏產(chǎn)地 11. 簽發(fā)日期早于開證日期 12.不是該國商會出具 13.出具人 如由制造商出具

31、的產(chǎn)地證不能看出由制造商出具 由受益人出具的產(chǎn)地證沒有任何參考號,單據(jù)之四-產(chǎn)地證,TWO ORIGINALS,單據(jù)之五-提單,- XXX Shipping Co. Ltd. As Agent for the Carrier: MCC Transport Singapore Pte. Ltd. 江一,UNIT,提單-常見問題,1.SHIPPER 可以接受第三方 2.CONSIGNEEE TO ORDER OF TO ORDER OF APPLICANT CONSIGNEE TO 3.NOTIFY PARTY 詳細地址 電話號碼 錯誤或者矛盾 4. 船名 航次 預期船名 5.起運港 卸貨港 注意

32、：收貨地不同于起運港 ON BOARD NOTAITON 注明實際裝運港和實際船名 或者 起運港和卸貨港與信用證不符 6.簽發(fā)時間不同于 ON BOARD 時間 如何計算到期日 交單日 是否逾期 7.毛凈重 尺碼與其他單據(jù)核對 8.運費已付或到付 幾種可能 矛盾 位置不對 運費金額大于 或者表達不對,提單-常見問題,9.運費以外的費用 FREE OUT FIO 注意那些可以注那些不能注或者注意47A條款規(guī)定 10.提單沒有顯示正本份數(shù) 所提交的單據(jù)份數(shù)是否滿足 11.目的地代理 12.沒有顯示承運人 或者身份不明確CARRIER OR AS AGENT 13.提單日期 14. 沒有按照信用證要

33、求注明：特殊條款：ONE SET OF COPIES OF DOCUMENTS ACCOMPANY THE GOODS 15. 要求租船提單卻沒有注明CHARTER PARTY BILL OF LADING 或者海運提單 注明 CHARTER PARTY BILL OD LADING,提單-常見問題,16. 在FOB 價格條款的情況下，卸貨港顯示 PORT OF SHANGDONG CHINA 誤為 17.不清潔提單批示 18.FS 非 FCL 19.ON DECK,貨物運輸保險單 CARGO TRANSPORTATION INSURANCE POLICY 印刷號（Printed Number

34、） 保險單號（Policy No.） PYIE201235010000002921 合同號（Contract No.） 發(fā)票號（Invoice No.） 10035254 信用證號（L/C No.） 被保險人（Insured）: FUZHOU YIHUA CHEMICAL STOCK CO.LTD 中國人民財產(chǎn)保險股份有限公司（以下簡稱本公司）根據(jù)被保險人要求，以被保險人向本公司繳付約定 的保險費為對價，按照本保險單列明條款承保下述運輸保險，特訂立本保險單。 THIS POLICY OF INSURANCE WITNESSES THAT PLCC PROPERTY AND CASUALTY C

35、OMPANY LIMITED (HEREIN AFT ER CALLED “THE COMPANY”) AT THE REQUEST OF THE INSURED AND CONSIDERATION OF THE AGREED PREMIU M PAID TO THE COMPANY BY THE INSURED, UNDERTAKES TO INSURE THE UNDERMENTIONED GPPD IN TRANS PORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED BELOW.,單據(jù)

36、之六-保單,總保險金額： Total Amount Insured: USD DOLLARS THIRTY THOUSAND ONE HUNDRED AND TWELEVE ONLY 保費 (Premium): AS ARRANGED 啟運日期 (Date of Commencement): AS PER B/L 裝載運輸工具 (Per Conveyance): RONG FENG 507M 自: 經(jīng): 至: From: FUZHOU PORT, CHINA Via: To: TUTICORIN PORT, INDIATUTICORIN PORT, INDIA 承保險別 (Conditions

37、): COVERING ALL RISKS AS PER OCEAN MARINE CARGO CLAUSES (2009) OF THE PICC PROPERTY AND CASUALTY COMPANY LIMITED. INCLUDING WAR RISKS AND STRIKE CLAUSES OF THE PICC PROPERTY AND CASUALTY COMPANY LIMITED. WITHOUT ENDORSEMENT FROM BENEFICIARY WAREHOUSE TO APPLICANTS WAREHOUSEAND ALSO INCLUDING RISKS O

38、F JETTISON AND /OR WASHING OVER BOARD HAVE BEEN INCLUDED WE HEREBY STIPULATE THAT CLAIMS ARE PAYABLE IN THE CURRENCY OF THE DRAFT IRRESPECTIVE OF PERCENTAGE .,所保貨物如發(fā)生保險單項下可能引起索賠的損失，應立即通知本公司或下述代理人查勘。如有索賠，應向本公司提交正本保險單（本保險單共有 TWO 份正本）及有關文件。如一份正本已用于索賠，其余正本自動失效。 IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY OR AGENT AS MENTIONED. CLAIMS,