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1、广外大经贸学院 孙晓琴 & 张靓芝,Letter of Credit,Letter of Credit,Question before this lesson,Teaching contents,Question after lesson,Practice,Review,Exercises,Examination,L/C,Exporter,Importer,TRUST,？,？,How to solve the problem of trust?,Homework: Write a paper presenting and proving your suggestions, and please
2、 think of the role of banks in your paper.,信用证的含义,付款,银行开出的,有条件的,应买方要求，,单证相符 单单一致,保证书。,Main Parties and Procedures,Seller (Beneficiary),Opening Bank,Negotiating Bank,Buyer (Applicant),Paying Bank,Advising Bank,1、签买卖合同,5、审核L/C合格后发货,4 通知L/C已开立,6 交单议付,7 单据合格时议付,3、开立L/C并委托通知,8 凭合格单据及L/C收款,9、审查单据合格后付款,2 申
3、请开证,10 通知付款赎单,11 单据合格时付款,It is completely independent of the sales contract.,Liability for payment rests with the issuing bank and not the buyer.,It is concerned only with documents and not the goods to which the documents refer.,Characteristics of L/C,Main Contents of L/C,L/C,Name & address of issu
4、ing bank,Description of L/C,Name & address of the parties concerned,Unit price and/or credit amount,Details of shipment,Description of goods,Documents required,Details of charges,Special clause,Main Contents of L/C,Name & address of issuing bank FROM: INDUSTRIAL BANK OF JAPAN， LIMITED，TOKYO,Main Con
5、tents of L/C,Description of L/C ( form , number, date of issue, expiry, etc.) FORM OF DOC. CREDIT: IRREVOCABLE DOCU. CREDIT NO.: ILC136107800 DATE OF ISSUE: 991015 DATE N PLACE OF EXP.: 991215 IN THE COUNTRY OF BENEFICIARY,Main Contents of L/C,Name & address of the parties concerned APPLICANT: ABC C
6、OMPANY, 1-3 MACHI KU STREET，OSAKA，JAPAN BENEFICIARY: SHANGHAI DA SHENG CO.，LTD. UNIT C 2/F JINGMAO TOWER, SHANGHAI, CHINA.,Main Contents of L/C,Unit price and/or credit amount CURRENCY CODE, AMOUNT: USD21240.00,Main Contents of L/C,Details of shipment PARTIAL SHIPMENT: ALLOWED TRANSSHIPMENT: NOT ALL
7、OWED LOAD/DISPATCH/TAKING: SHANGHAI PORT TRANSPORTATION TO: OSAKA/TOKYO LATEST DATE OF SHIPMET: 991130,Main Contents of L/C,Description of goods DESCRIP. OF GOODS/SERVICE: 4,000 PCS DIAMOND BRAND CLOCK ART NO. 791 AT USD5.31 PER PIECE CIF OSAKA/TOKYO PACKED IN NEW CARTONS,Main Contents of L/C,Docume
8、nts required,1. SIGNED COMMERCIAL INVOICE,2. SIGNED PACKING LIST,3. CERTIFICATE OF CHINESE ORIGIN,4. BENEFICIARYS CERTIFICATE STATING THAT ONE SET OF ORIGINAL SHIPPING DOCUMENTS INCLUDING ORIGINALFORM A HAS BEEN SENT DIRECTLY TO THE APPLICANT,5. INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR
9、110 PCT OF CIF VALUE, COVERING W.P.A RISK AND WAR RISK,6. 2/3 PLUS ONE COPY OF CLEAN ON BOARD OCEAN BILLS OF LADING, MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT,Main Contents of L/C,Details of charges ALL BANKING CHARGES OUTSIDE JANPAN ARE FOR BENEFICIARYS ACCOUN
10、T,Main Contents of L/C,Special clause ADDITIONAL CONDITION: ALL DRAFTS DRAWN HEREUNDER MUST BE MARKED DRAWN UNDER INDUSTRIAL BANK OF JAPAN, LTD., HEAD OFFICE, CREDIT NO. ILC136107800 DATED OCT.15,1999 AND THE AMOUNT OF SUCH DRAFTS MUST BE ENDORSED ON THE REVERSE OF THIS CREDIT.,Main Forms of L/C,Cle
11、an Credit & Documentary Credit,Sight Credit & Usance Credit,Transferable Credit & Non-transferable Credit,Payment L/C & Negotiation L/C,Acceptance Credit / Sight Payment Credit / Deferred Payment Credit,Unconfirmed Credit,Confirmed Credit,Revocable Credit,Irrevocable Credit,&,&,Main Forms of L/C,Rev
12、olving Credit,Back to Back Credit,Stand by Credit,Reciprocal Credit,Red Clause Credit (Anticipatory Credit),Clauses about L/C in S/C,Time of issuing Beneficiary Amount Time of Expiration of L/C,Issuing Bank Forms of L/C Documents Required Place of Expiry of L/C,Uniform Customs and Practice for Docum
13、entary Credits ICC Publication No.500 1993/500 1929/74 1933/82 1951/151 1962/222 1974/290 1983/400,UCP 500,Questions after class,1、什么是L/C？它的支付程序是什么？有何特点？,2、 L/C对那些当事人有风险？为什么？,3、用UCP500分析一案例。,Case Study,我方某公司进口一批货物，按信用证方式结算货款。受益人在信用证有效期内向国外议付行交单议付。议付行经审查合格后即向受益人议付货款。我方收到货物后发现货物品质与合同规定不符.,请问我方是否可以要求开证
14、行拒绝向议付行付款？为什么？,我某公司与外商按CIF条件签订一笔大宗商品出口合同，合同规定装运期为8月份，但未规定具体开证日期。外商拖延开证，我方见装运期快到，从7月底开始，连续多次电催外商开证。8月5日，收到开证行的简电通知，我方因怕耽误装运期。即按简电办理装运。8月28日，我方才收到信用证证实书，该证实书对有关单据作了与合同不符的规定。经办人审证时未予注意，交银行议付时，银行也未发现，开证行即以单证不符为由，拒付货款。,Case Study,你认为，我方应从此事件中吸取哪些教训？,Case Study,问开证行拒付的理由对否？为什么？,我某进出口公司与加拿大商人在1993年11月份，按CI
15、F条件签订一出口5尤码法兰绒合同，支付方式为不可撤销即期信用证。加拿大商人于1994年3月上询通过银行开来信用证，经审核与合同相符，其中保险金额为发票金额加一成，我方正在备货期间，加商人通过银行传递给我方一份信用证修改书，内容为将投保金额改为按发票金额加三成。我方按原证规定投保、发货，并于货物装运后在信用证有效期内，向议付行提交全套装运单据。议付行议付后将全套单据寄开证行，开证行以保险单与信用证修改书不符为由拒付。,信用证规定，装船时间不得迟于2月1日，信用证的有效期为2月15日之前，在中国议付有效。因运输问题，经买方同意，开证行通知议付行装船期修改为“不迟于2月11日”。出口方如期出运后，于
16、2月20日备妥全套单据向银行办理议付，却遭到拒付。,Case Study,请分析银行拒付的原因,某制造商缔结了一项安特卫普船边交货（FAS）为贸易术语的提供重型机械的巨额合同，用不可撤销保兑跟单信用证方式结算货款，信用证规定卖方须提供商业发票及买方签发的已在安特卫普提货的证明。 货物及时备妥装运，但到达安特卫普后买方却不提货，卖方一直收不到买方提货的证明，所以无法根据信用证收到货款。 后来经过长达一年的交涉，卖方遭受了巨额损失，但只得到了部分赔偿。,Case Study,试分析：该案例中的受益人的教训是什么？,种类,有一张可撤销信用证，金额为10万美元，允许分批装船分批付款。受益人已装出5万美元的货物，议付行在议付了5万美元货款后的第二天，才收到开证银行撤销该信用证的电报通知。,请问：开证行对已经议付的5万美元能否拒付？,我出口企业收到国外开来的不可撤销信用证一份，由设在我国境内的某外资银行通知并加保兑。我出口企业在货物装运后，正拟将有关单据交银行议付时，
