信用证

出处:按学科分类—社会科学总论 中国建材工业出版社《中国文书大典下卷》第2131页(12024字)

【简介】:

信用证是国际贸易业务中常用的一种以银行信用为保证凭规定单据承兑、付款或议付的保证文件。开证银行负有第一性付款责任。它是一种以销售合同为基础,但不依附于销售合同的一项独立契约。信用证业务是一种单据买卖,银行只凭单据而不管货物。它只要求收益人所提交的单据表面上与信用证条款相符合,而对所装运货物的实际情况如何,概不负责。

一般信用证是不可撤销的跟随单据,故通常称为不可撤销跟单信用证。所谓跟单就是跟随发票运输单据和其他单据等。按照买卖双方不同的要求,结合信用证不同的运用方式和不同条款,有多种形式的信用证。通常的有:

(一)光票信用证。是凭不附货运单据的汇票付款的信用证。

(二)预支信用证。是允许出口商在装货交单前可以先支取全部或部份货款的信用证。

(三)可转让信用证。是指开信用证银行授权给通知信用证银行,在受益人的要求下,如经通知银行证明同意,可将信用证的全部或一部分让给一个第三者,或同时转让给两个或两个以上的第三者,即属可分割的信用证。转让信用证只限转让一次。

(四)分割信用证。信用证明金额可转让给两个受益人的,称为可分割信用证。

(五)背对背信用证。进口客户(实际是中间商)开来的信用证,是凭他向另一国家或地区成交后,由他的客户开给他的信用证作为保证转由当地开证银行重新开发的信用证,这就叫做背对背信用证。

(六)对开信用证。是贸易交易或进料加工项下采用的一种结算方式,是以一种出口货物向对方交换进口的货物或原料,把出口或进口联系起来。

(七)循环信用证。是指信用证被全部或部分使用后,仍可恢复到原金额继续使用的一种信用证。

(八)备用信用证。在实务工作中,有加拿大、美国等开来的不可撤销的备用信用证。它是银行保证性质的承诺,但适用跟单信用证统一规则。这种信用证早已在加拿大、美国、日本等国家流行,由于他们在法律上不准银行开出保证书,故以备用信证代替使用。

根据需要,在各类信用证中还可增订各种条款,如即期或远期、未生效(先通知)、限制议付等。即期或远期:即期是开证行或付款行凭收到符合信用证条款的汇票和单据后,先由付款人承兑,等到汇票或信用证指定日期到期时再予付款。一般有见票后若干天或提单日期后若干天付款。未生效:有的信用证开出时,进口商尚未领到其所在国进口许可证,或规定须由国家银行颁发到授权书经开证行再通知后方可支付,也有须待受益人寄发货样经开证人收到提供其认可函电后才能生效。此种信用证必须等到具备了规定的条件才能生效,方可出运货物。事先发运,收汇即无保障。限制议付:即在信用证内规定限某某银行议付,故提交单据,除指定的银行外,不能向其它银行议付。

信用证写作要领如下:

(一)信用证本身

1.表示信用证的形式(如不可撤销或可撤销)2.信用证号码及开证日期;3.受益人;4.开证申请人;5.信用证金额;6.装运期;7.有效期;8.交单日期。

(二)关于汇票(有的来证不需要汇票,以发票代替)

1.出票人及签章;2.付款人;3.受款人;4.汇票期限;5.出票条款;6.出票日期。

(三)关于货运单据

1.商业发票;2.提单;3.其它单据。

(四)关于商品

1.货名;2.数量;3.价格条件和单价。

(五)关于运输

1.装运港;2.目的地;3.装运期限;4.可否分批装运;5.可否转运;6.其他证明单据。

(六)其它事项

1.对议付行指示条款;2.索汇方法;3.寄单方法;4.开证行负责条款;5.开证行名称地址,开证行负责人签字,电报、电传用密押,由通知行负责核验;6.适用跟单信用证统一规则的书目规定的说明。

(七)买卖双方在信用证上的权利和义务

在出口交易中,凡以信用证为支付方式的,买方如不按照合同规定条件开证,卖方可不接受或要求修改其中部份条款,但卖方对买方开来的信用证一经接受,买卖双方交货和付款就都必须严格照信用证规定办理。对卖方来说,不论信用证条款如何复杂,信用证一经接受,必须一一照办,才能收妥规定金额的货款;对买方来说,只要卖方交来的单据符合信用证规定,不论货物实际情况如何,也必须按照规定付款。

【范例】:

信用证支付:出口商通知及进口商回复

Dear Sirs,

Be:Your L /C No.EB267

This is to inform you that 2,000 bags rice,against your order No.AB109 have been delivered on board M.V.CATHERINE on September 22 as per enclosed copies of the relative shipping documents.

In accordance with the irrevocabble Letter of Credit No.EB267 for£80,000 issued by the Bank of England,We have valued on it at 30 d/s against this shipment and negotiated it through the Bank of China,HongKong.Immediately you accept the same,the full set of shipping documents will be delivered to you.

We hope you will kindly take up the draft and meet it at mature day.

Yours sincerely,

Dear Sirs,

Your draft on us for£80,000,covering our order No.AB109 was presented yesterday and duly accepted.

In view of the long years’pleasant business relations detween us,we now propose that you accept in future payment by D/A at 30 d/s,thus we could save the bank charges for opening an L/C.

We look forward to hearing from you soon.

Yours sincerely,

敬启者:

信用证第EB267号

谨此通知贵方,第AB109号订单项下2000包大米,已于9月22日装上“凯瑟琳”号,顺附有关装船单据副本,请查收。

我方已根据英格兰银行开出的总额为80000英镑的不可撤销信用证EB267号,向贵方开具了这批船货的见票后30天付款的汇票,该汇票已在香港中国银行议付。一俟贵方承兑后,全套装船单据将交付给贵方。

希望贵方予以承兑该汇票并于期满日付款。

敬上

敬启者:

贵方就AB109号订单开具的80000英磅的汇票于昨日提示,我方已如期承兑。

鉴于我们双方长期、友好的业务关系,我们建议今后贵方能接受承兑交单30天付款支付方式,从而我方得以节省银行开证费用。

等候佳音。

敬上

出口商催开信用证及进口商开证回复

Dear Sirs,

Your Order No.AB109

With regard to your order No.AB109 for 2,000 bags rice,we regret up to this date we have received neither the required credit nor any further information from you.

Please note that,as agreed,the terms of payment for the above order are sight Letter of Credit established within 2 weeks upon the arrival of our Sales Confirmation.

We hereby request you to open by cable an irrevocable sight Letter of Credit for the amount of××in our favor,with which we can exepcte the above order according to the original schedule.

Yours truly,

DearSirs,

Re:Our Order No.AB109

Further to our letter on June 10 confirming the captioned order with you for 2000 bags rice,we now take the pleasure in advising you that the covering irrevocable Letter of Credit in your favour,with the aggregate amount of US $112,000,has been issued by New York Bank and confirmed by the National Bank of New York.The reference number of the said credit is SP4627.

Please arrange immediate shipment upon receipt of the credit,for which we thank you.

Yours sincerely,

敬启者:

合同第AB109号

有关贵方200包大米的订单AB109号,我们感到遗憾至今尚未收到信用证,也未听到贵方任何消息。

请注意,上述订单的货款经双方同意是以即期信用证方式支付,而信用证必须在收到我们销货确认后2星期内开出。

我方在此恳请贵方以电报开立金额为××以我方为受益人的不可撤销即期信用证,使我方得以按原定计划执行上述订单。

敬上

敬启者

订单第AB109号

6月10日我公司已发函确认上述订单,向贵公司订购2000包大米。现通知贵公司,我公司已通过纽约银行开出以贵公司为受益人,总额计112000美元的不可撤销信用证。该证已由纽约国民银行保兑,号码为SP4627。

请收到该信用证后立即安排装运。多谢。

敬上

进口商要求改证及进口商回复

Dear Sirs,

Re:Your Letter of Credit No.EB267

On checking the captioned Letter or Credit covering your order No.486,we notice that there is an insufficiency in the amount.

The total CFR value of your order should have been US$4,800,but the amonnt of your L /C is only US$4,000,the difference being US$800.

You are requested,therefore,to increase the amount up to US$4,800,failing which the shipment of your order will be inevitably delayed.

Yours sincerely,

Dear Sirs,

Our Letter of Credit No.EB267

With reference to the captioned Letter of Credit,we found there is no time left for amend ment and the only thing we could expect from you is that you effect the shipment as previously arranged,draw on us for US$4,800 including the said small difference US$800,and negotiate it under your letter of Guarantee.We ensure that your draft will meet due protection at this end.

Your cooperation in this respect well oblige.

Yours truly,

敬启者:

信用证第EB267

贵方486号订单下,上述信用证经我方查核后,发现其金额不足。

贵方订单成本加运费总额应为4800美元,而贵方信用证所开金额仅4000美元,两者相差800美元。因此请贵方将信用证金额增至4800美元。否则,贵方订货势必将延迟发运。

敬上

敬启者:

我方信用证EB267号

关于上述信用证,现在已经没有时间进行修改。我们唯一的办法是贵方仍按原定计划将货物装船,开给我方金额为4800美元的汇票,包括贵方所提之小笔差额800美元在内,然后出具保证书向银行议付。我们保证如期承兑贵方所开的汇票。

感谢合作。

敬上

进口商通知开证行改证

Dear Sirs,

Re:L /C No.EB298

Further to our cable this morning we request you to amend the terms of L /C No.EB298 on the following points:

1.As we have cancelled part of my order with our suppling,please decrease the aggregate amount of this credit by US$8,000 to US$16,000.Meanwhile,quantity of the goods stipualted in this credit should be 40 units instead of the original 50 units.

2.This credit does not allow transshipment while our supplier has just advised us that shipment have to be effected via Hong Kong.Therefore,amendment in this regard is necessary.

As soon as the amendment is made,please send a notification by cable to the beneficiary.

Yours truly,

敬启者:

EB298号信用证

今晨已给贵行发出电报,要求贵行对EB298号信用证如下几处进行修改:

①由于我方取消了部分定货,请将信用证总额减少8000美元至16000美元。同时,信用证中规定的定货数量由原先的50件改为40件。

②此信用证不允许转船,而我方供货人通知我方货物需在香港转船,因此有必要在这一方面进行修改。

一俟作出修改后,请以电报通知受益人。

敬上

信用证

LETTER of CREDIT

BANQUECANADIENNENATIONALE

Foreign Business Department

IRREVOCABLE

Credit No.11,028

Amount U.S.$500.00

MONTREAL,March 24,××××(Canada)

Messrs.Shimoda&Co.Ltd.,

6,Sanchome,Narihirabbashi,Sumida--ku,Tokyo,Japan.

Dear Sirs:

At the request and for the account ofEskaTradingCo.,5953,MountianSightsAve.,MONTREAL,Que.,Canada,we hereby authorize you to value on the Bank of TOKYO Limited,TOKYO,Japan up to the aggregate amount of(U.S.$500,00)Five Hundred States Dollars by your dratfs at SIGHT

accompanied by:Commercial Invoice in triplicate,Certified Canadian Customs Invoice in triplicate.Full set of CLEAN ON BOARD B/L to order Banque.

Canadienne Nationale marked notify Fska Trading

Co.,5953 Mountain Sights Ave.,Montreal,Que.,

Canada.

COVERING FULL INVOICE VALUE OF:

Rikisha Multi-coloured 110 Pieces

Rikisha Stained 60 Pieces

Shell Stained 120 Pieces

Shell Multi-colured 240 Pieces

Cand of Rurd Life in Japan 60 Pieces

Cand Stained of Rural Life in Japon 160 Pieces

Assorted Fishing Baskets 30 Pieces

Ship Multi-coloured 40 Piexes

Seven Gods of Good Midti-coloured 50 Boxes

Buddha Stained 120 Pieces

Toual:940 Pieces &50 boxes with black lacquered wood stand for each piece.

OBYokbama For Shipment to Montreal.Freight Collect.

PARTIALSHIPMENTPERMITTED.

Drafts drawn under this credit must state“Drawn under BANQUECANADIENNENATIONALE Letter of Credit No.1 1028dated March 24,××××”and the amount must be endoresd overleaf.

We hereby agree with the drawers,endorsers and bond holders that all drafts drawn in accordance with the terms of this credit shall be duly honoured by drawees on due presentation and deivery of documents as specified,if negotiated on or before May15,××××.

We are advising by letter Bank of Tokyo,Limited,TOKYO,Japan of the opening of the credit herein mentioned,and negotiating Bank to AIRMAIL one set of documents to Banque Canadienne Nationale,palce d’Armes,Montreal,Que.,Canada.

BANQUE CANADIENNE NATIONALE

加拿大国民银行

(国际业务部)

第11028号不可撤销信用证

总金额:500美元

加拿大蒙特利尔,××××年3月24日 总金额:500美元

日本东京下田股份有限公司

受加拿大蒙特利尔市的边镇5953爱斯卡贸易公司之请求,兹开立以贵公司为受益人的不可撤销信用证,并授权贵公司开立以日本东京银行(股份有限银行)为付款人,面额为

500美元整的即期汇票,并随附下列单据:

商业发票一式二份,

证实的加拿大海关发票一式三份,

全套清洁,已装船提单,以加拿大国立银行为抬头,通知蒙特利尔市爱斯卡贸易公司。发票总金额用于购买如下玩具:

各种彩色三轮车 110个

染色三轮车 60个

染色贝壳 120个

各种彩色贝壳 240个

日本式田园生活卡 60个

染色日本式田园生活卡 160个

各类笼 30个

各种彩色小船 40个

各种彩色七福神 50盆

染色佛像 120个

总计:940个并50盒每个均附有黑漆木制台架。

装运港横滨船上交货,目的港蒙特利尔,运费到付,允许分批装运。

根据本信用证开具的汇票,应注明“本汇票系根据加拿大国产立银行××××年3月24日开立的第11208号信用证出具”,其背面必须背书。

本行向根据本证,并按照本证所列条款开具汇票的出票人、背书人以及合法的持票人保证,对于及时提示汇票并支付本证所列单据,本行必将履行付款责任。本证于××××年5月15日前议付有效。

本行将信告日本东京股份有限银行有关上述开证情况,并请议付行将上述全套装运单据航空寄往加拿大国立银行。

加拿大国立银行

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