第五章 信用证结算方式

Chapter five Letter of creditThe concept and characteristics of a L/C Contents of a L/C Parties to a L/C Procedures of a documentary credit operation Types of credit Examination of a L/C

The concept of a L/C

A L/c is a written undertaking by the issuing bank to the beneficiary, under which the bank will pay a sum certain in money to the beneficiary if the beneficiary of the L/C provides the bank with specified documents within a prescribed time period, which all comply with the terms and conditions of the credit.

UCP500 Art.2

an arrangement, however named or described, whereby a bank(the issuing bank) acting at the request and on the instructions of a customer (the applicant) or on its own behalf, 1)is to make a payment to the order of a third party(the beneficiary), or is to accept and pay bills of exchange(drawn by the beneficiary); or 2)authorizes another bank to effect such payment, or to accept and pay such bills of exchange; or 3) authorizes another bank to negotiate, against stipulated documents, provided that the terms and conditions of the credit are complied with.3

Characteristics of a L/C

A written undertaking on the part of the issuing bank Independent of the sales contract Exclusively dealing with documents High level of protection and security to both buyers and sellers Abide byUCP500, Uniform Customs and Practice for Documentary Credits, ICC Publication No.500 1929/74,1933/82,1951/151,1962/222, , , , , 1974/290,1983/400,1993/500, 2006/600 , , 全文共49 49条 包括：总则与定义、 全文共49条，包括：总则与定义、信用证的格式与通 责任与义务、单据、杂项规定、 知、责任与义务、单据、杂项规定、可转让信用证和 款项让渡七个部分。 款项让渡七个部分。4

案例分析1: 案例分析 ：某出口公司收到一份国 外开来的L/C,出口公司按 外开来的 ，出口公司按L/C规定 规定 将货物装出， 将货物装出，但在尚未将单据送交 当地银行议付之前， 当地银行议付之前，突然接到开证 行通知，称开证申请人已经倒闭， 行通知，称开证申请人已经倒闭， 因此开证行不再承担付款责任。 因此开证行不再承担付款责任。问： 出口公司如何处理？ 出口公司如何处理？5

案例分析2:我某公司从国外进口一批钢材， 案例分析 ：我某公司从国外进口一批钢材， 货物分两批装运， 货物分两批装运，每批分别由中国银行开 立一份L/C。第一批货物装运后，卖方在有 立一份 。第一批货物装运后， 效期内向银行交单议付，议付行审单后， 效期内向银行交单议付，议付行审单后， 即向外国商人议付货款， 即向外国商人议付货款，然后中国银行对 议付行作了偿付。我方收到第一批货物后， 议付行作了偿付。我方收到第一批货物后， 发现货物品质与合同不符， 发现货物

品质与合同不符，因而要求开证 行对第二份L/C项下的单据拒绝付款，但遭 项下的单据拒绝付款， 行对第二份 项下的单据拒绝付款 到开证行拒绝。 到开证行拒绝。问：开证行这样做是否有 道理？ 道理？6

案例3:我某出口公司按 条件， 案例 我某出口公司按CIF条件，凭不可撤 我某出口公司按 条件 销L/C向某外商出售货物一批。该商按合同 向某外商出售货物一批。 向某外商出售货物一批 规定开来的L/C经我方审核无误，我出口公 经我方审核无误， 规定开来的 经我方审核无误 司在L/C规定的装运期内将货物装上海轮， 规定的装运期内将货物装上海轮， 司在 规定的装运期内将货物装上海轮 并在装运前向保险公司办理了货运保险， 并在装运前向保险公司办理了货运保险，但 装船完毕后不久，海轮起火爆炸沉没， 装船完毕后不久，海轮起火爆炸沉没，该批 货物全部灭失， 货物全部灭失，外商闻讯后来电表示拒绝付 款。 我公司应如何处理？根据《 问：我公司应如何处理？根据《2000 通则》 通则》和《UCP600》分别说明理由。 》分别说明理由。7

UCP 600 2007 Revisionthe ICC Banking Commission on 25 October, 2006 approved UCP 600, and it enters into force on July 1, 2007 and contains substantive changes to the existing rules New Provisions a leaner set of rules, with 39 articles rather than 49 articles of UCP 500; a new section of “Definitions,” containing terms such as “honour” and “negotiation”; a replacement of the term “reasonable time” with a definite number of days for examining and determining compliance of documents; a new provision concerning addresses of the beneficiary and the applicant; an expanded discussion of “original documents”; re-drafted transport articles aimed at resolving confusion over the identification of carriers and agents. The new UCP 600 also contains within the text the 12 Articles of the eUCP, ICC’s supplement to the UCP governing presentation 8 of documents in electronic or part-electronic form.

Contents of a L/CItems on the credit itself Basic parties Items on draft Settlement conditions兑付的方式 兑付的方式 Items on goods,shipping documents , transport and insurance L/C amount and currency Additional conditions Reimbursement of the paying, accepting and negotiating bank The notation of the credit subject to UCP500

Parties to a L/C

开证申请人(Applicant/buyer) 开证申请人( )Liable for payment to the issuing bank provided no discrepancy between documents and the credit; right to examine the documents and refuse payment; any requirement of the applicant should be satisfied by certain documents and clearly indicated when making credit application Issuing application form

开证行( 开证行(Issuing bank/the buyer’s bank) )By issuing a credit the issui

ng bank undertakes full responsibility for payment10

受益人( 受益人(Beneficiary/seller) )The right to examine a credit upon receipt of it according to the sales contract; whether be paid or not solely depends on the fulfillment of terms and conditions of the credit. applicantapplicant Sales contract

beneficiaryL/C

issuing bank

通知行( 通知行(Advising bank) )Accurately transmit the terms of credit and check the apparent authenticity of the credit11

保兑行( 保兑行(Confirming bank) )Undertake the same obligations assumed by the issuing bank; Responsible for a credit independently and pay without recourse

议付行( 议付行(Negotiating bank) )In a negotiation credit, purchases the drafts and documents; When dishonored by the issuing bank, it has the right of Claim recourse to the beneficiary; -ing Obtain the reimburs …… 此处隐藏：4809字，全部文档内容请下载后查看。喜欢就下载吧 ……