信用证ppt课件.pptx
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信用证ppt课件.pptx
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,信用证概述信用证种类信用证实务,3.1信用证概述,一、什么是信用证(LetterofCredit)?
信用证是银行(开证行)根据买方(申请人)的要求和指示向卖方(受益人)开立的、在一定期限内凭规定的单据符合信用证条款,即期或在一个可以确定的将来日期,兑付一定金额的书面承诺。
简言之,信用证是一种带有条件的银行付款书面承诺。
信用证的基本当事人?
“有条件”指什么?
如何理解“付款”?
开证行,受益人(出口商),1申请开证,2寄信用证,通知行,3将信用证通知受益人,信用证的基本当事人开证申请人(进口商),
(1)主要单据,
(2)附属单据,注意:
严格符合的原则单单一致单证一致,凭规定的单据货运单据,商业发票保险单据,原产地证书装箱单重量单海关发票商检证书,对付款的理解:
即期付款对远期汇票的承兑(3)对延期付款提供保证(4)对货运单据的议付,TheUCP600definesaletterofcreditasanyarrangement,howevernamedordescribed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonouracomplyingpresentation.,Honormeans:
a.topayatsightifthecreditisavailablebysightpaymentb.toincuradeferredpaymentundertakingandpayatmaturityifthecreditisavailablebydeferredpayment.c.toacceptabillofexchange(“draft)drawnbythebeneficiaryandpayatmaturityifthecreditisavailablebyacceptance,Negotiationmeansthepurchasebythenominatedbankofdrafts(drawnonabankotherthanthenominatedbank)and/ordocumentsunderacomplyingpresentationbyadvancingoragreeingtoadvancefundstothebeneficiaryonorbeforethebankingdaonwhichreimbursementisduetothenominatedbank.议付指在相符交单下,在其应获偿付的银行工作日当天或之前向受益人预付或者同意预付款项,从而购买汇票(其付款人为指定银行以外的其他银行)及/或单据的行为,Complyingpresentationmeansapresentationthatisinaccordancewiththetermsandconditionsofthecredit,theapplicableprovisionoftheserulesandinternationalstandardbankingpractice.相符交单指与信用证条款,本惯例的相关适用条款以及国际标准银行实务一致的交单.ACreditisaconditionalundertakingofpaymentbyabank.,1、开证行负第一性的付款责任Awrittenundertakingonthepartoftheissuingbank.2、信用证是一项独立文件Independentofthesalescontract3、信用证以单据为处理对象(单据交易)Exclusivelydealingwithdocuments,二、信用证的特点,保证作用融通作用,三、信用证的作用,Buyer(Applicant),Advisingbank,Seller(Beneficiary),3.Documentarycredit,Applytoope5n.Ocrrdeedritofamendment,1.Salescomtract,Issuingbank6.Amendmentnotification,4.Credit6a.dAvmisendmentnotification,Procedureforopenacreditoramendmentofcredit,四、信用证的业务程序,开证申请人(进口商),开证行付款行,受益人(出口商),通知行议付行,2,3,4,76,89,1110,1512,
(1)买卖双方签定贸易合同;
(2)进口商申请开立信用证;(3)开证行接受申请开出信用证;(4)通知银行向受益人通知信用证;(5)出口商按信用证规定发货;受益人向指定行交单;指定行根据自己的义务付款,承兑或议付;指定行向开证行寄单索汇或向开证行寄单并向偿付行索偿;开证行向交单行或偿付行付款;(10)开证行通知申请人赎单;(11)申请人付款赎单;(12)申请人提货。
1.Goods,Buyer(Applicant),Nominatedbank/Confirmingbank,Seller(Beneficiary),Issuingbank,4.Documents,3.Payment,2.Documents,Salescomtract,6.Payment,7.Documents,5.PaymentProcedureforsettlementofcredit,五、信用证当事人的权利与义务,a.Issuingbank:
meansthebankthatissuesacreditattherequestofanapplicantoronitsownbehalf.b.Applicant:
meansthepartyonwhoserequestthecreditisissued.c.Beneficiary:
meansthepartyinwhosefavouracreditisissued.d.Advisingbank:
meansthebankthatadvisesthecreditattherequestoftheissuingbank.e.Confirmingbank:
meansthebankthataddsitsconfirmationtoacreditupontheissuingbanksauthorizationorrequest.f.Nominatedbank:
meansthebankwithwhichthecreditisavailableoranybankinthecaseofacreditavailablewithanybank.g.Presenter:
meansabeneficiary,bankorotherpartythatmakesapresentation.,开证申请人(applicant)1.进口商按买卖合同要求申请开证。
开证依据、开证时间、开证行选择2.申请人必须合理指示开证,并提供开证担保。
开证行(issuingbank,openingbank)1.开证行对开证申请人的权利与义务2.开证行必须担负第一性付款责任3.开证行在付款和拒付时的权利与义务,受益人(beneficiary)1.收到信用证后的责任与义务2.受益人在收款上的权利与义务,通知行(advisingbank,notifyingbank)1.证明信用证的真实性2.通知或转递信用证3.及时澄清疑点,议付行(negotiatingbank)1.严格审单,取得货权抵押2.有权不议付,付款行(payingbank)1.有拒绝代付权利2.付款后不得向受益人追索,保兑行(confirmingbank)1.有权不加保兑2.保兑后对信用证独立负责3.付款后无权向受益人追索,偿付行(reimbursingbank)1.向出口地银行付款2.不负单证不符责任,六、信用证的内容,关于L/C本身关于汇票关于运输关于货物关于单据其他,关于L/C本身,FROM:
ICBKCNBJWZUBICTO:
INDUSTRIAIANDCOMMERCIALBANKOFCHINAWENZHOUCITYBRANCHWENZHOU,CHINASWIFTMessageType:
MT:
700IssueofDocumentaryCreditSequenceofTotal27:
1/1FormofDocumentaryCredit40A:
IRREVOCABLEDocumentaryCreditNumber:
20:
05-600818-ARDateofIssue:
31C:
2005.09.22DateandPlaceofExpiry:
31D:
2006.01.14CHINAApplicant:
50:
XXCO.,LTD(ADDRESS:
XXX)Beneficiary:
59:
WENZHOUXXXTRADECO.,LTD.,XX,WENZHOU,CNCurrencyCodeandAmount:
32B:
USD25,000.00,AvailablewithBy:
41A:
INDUSTRIALANDCOMMERCIALBANKOFCHINAWENZHOUCITYBRANCHWENZHOUCHINA,BYNEGOTIATION.Draftat:
42C:
SIGHTDrawee:
42A:
HABALT22BIC,关于汇票,PartialShipments:
43P:
NOTALLOWEDTransshipment:
43T:
ALLOWEDLoadingon:
44A:
WENZHOUBoard/Dispatch/fromFortransportationto:
44B:
KLAIPEDA,LITHUANIALatestDateofShipment:
44C:
2005.12.30,关于运输,DescriptionofGoodsand/orServices:
45A:
2ITEMSOF“HOKO”BRANDOFLIGHTERSACCORDINGTOSALESS/CNO.YL-050916-1DATED2005.09.16.FOBWENZHOU,关于货物,DocumentsRequired:
46A:
1.SIGNEDCOMMERCIALINVOICE,1ORIGINAL2.FULLSETOFCLEANONBOARDMARINEBILLSOFLADINGMADEOUTTOOURORDERANDNOTIFYPARTY,MARKEDFREIGHTCOLLECT3.PACKINGLIST,1ORIGINAL.4.CERTIFICATEOFORIGININDICATINGCOUNTRYOFORIGINOFGOODSCHINA,1ORIGINAL.5.BENEFICIARYSCERTIFICATESHOWINGSHIPPINGDETAILSHASBEENSENTTOAPPLICANTWITHIN48HOURSAFTERSHIPMENT.,关于单据,其他AdditionalConditions:
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