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1、项目九跟单信用证下单据的审核任务一UCP600对单据审核的相关规定一、UCP600对单据的相关规定 第5条规定:Banks deal with documents and not with goods，services or performance to which the documents may relate. 可以看出，开证行履行付款的条件仅仅是受益人提交与信用证规定相符的单据。银行对于非单据条件将不予理会。例如信用证上规定“受益人必须在装船之后两天将装船细节电告开证申请人”，在信用证上没有规定受益人所需要提交的单据，则银行对于这样的条件不予理会。正确的做法应是要求受益人提交装船的电传
2、副本，方为有效。UCP600对单据的相关规定 (二)关于单据的签发人与签字的规定 签字主要有两方面的作用:一是作为区别真伪的手段;二是明确出单人的责任。 第3条规定:A document may be signed by handwriting, facsimile signature，perforated signature, stamp，symbol or any other mechanical or electronic method of authentication.UCP600对单据的相关规定 (三)关于单据出单日的规定 第14条i款规定:A document may be da
3、ted prior to the issuance date of the credit, but must not be dated later than its date of presentation. 注意:单据的出单日期可以早于信用证的开证日期，但要在信用证的有效期内进行交单，且所有单据都应该有出单日期。UCP600对单据的相关规定 (四)关于单据正本、副本的规定 第17条a款规定:At least one original of each document stipulated in the credit must be presented. 第17条d款规定:A bank sha
4、ll treat as an original any document bearing an apparently original signature，mark, stamp，or label of the issuer of the document, unless the document itself indicates that it is not an original.UCP600对单据的相关规定 (五)关于交单时间和地点的规定 第6条d款规定:i. A credit must state an expiry date for presentation. An expiry d
5、ate stated for honour or negotiation will be deemed to be an expiry date for presentation. ii. The place of the bank with which the credit is available is the place for presentation. The place for presentation under a credit available with any bank is that of any bank. A place for presentation other
6、 than that of the issuing bank is in addition to the place of the issuing bank.二、UCP600关于审核单据的标准 (一)关于交单相符审核的规定 交单相符审核包括两方面内容:单证一致审核和单单一致审核。 第14条d款规定:Data in a document, when read in context with the credit, the document itself and international standard banking practice，need not be identical to, bu
7、t must not conflict with, data in that document, any other stipulated document or the creditUCP600关于交单相符审核的规定 第14条e款规定:In documents other than the commercial invoice, the description of the goods，services or performance，if stated，may be in general terms not conflicting with their description in the
8、credit.UCP600关于交单相符审核的规定 第14条j款规定:When the addresses of the beneficiary and the applicant appear in any stipulated document, they need not be the same as those stated in the credit or in any other stipulated document, but must be within the same country as the respecrive addresses mentioned in the c
9、redit. Contact details(telefax, telephone，email and the like)stated as part of the beneficiarys and the applicants address will be disregarded. However, when the address and contact details of the applicant appear as part of the consignee or notify party details on a transport document subject to ar
10、ticles 19，20 , 21，22, 23，24 or 25，they must be as stated in the credit.UCP600对单据的相关规定 (二)关于审单时间的规定 第14条B款规定:A nominated bank acting on its nomination, a confirming bank, if any，and the issuing bank shall each have a maximum of five banking days following the day of presentation to determine if a pre
11、sentation is complying. This period is not curtailed or otherwise affected by the occurrence on or after the date of presentation of any expiry date or last day for presentation.三、UCP600关于相符提示的规定 相符提示的含义是提交到开证行、保兑行和指定银行的单据必须和信用证内的要求和规定一致。 第15条a款规定:When an issuing bank determines that a presentation
12、is complying，it must honour. UCP600关于相符提示的规定第15条b款规定:When a confirming bank determines that a presentation is complying，it must honour or negotiate and forward the documents to the issuing bank. 第15条c款规定:When a nominated bank determines that a presentation is complying and honours or negotiates，it m
13、ust forward the documents to the confirming bank or issuing bank.四、UCP600关于拒付的规定 信用证的性质决定了银行支付款项的依据必须是单证相符，如果单证不符，银行就可以拒付。 第16条a款规定:When a nominated bank acting on its nomination, a confirming bank,if any，or the issuing bank determines that a presentation does not comply，it may refuse tohonour or ne
14、gotiate.UCP600关于拒付的规定 第16条c款规定:When a nominated bank acting on its nomination, a confirming bank,if any，or the issuing bank decides to refuse to honour or negotiate, it must give a single noticeto that effect to the presenterUCP600关于拒付的规定第16条d款规定:telecommunication orThe notice required in sub一articl
15、e 16(c)must be given byif that is not possible, by other expeditious means no later than theclose of the fifth banking day following the day of presentationUCP600关于拒付的规定第16条d款规定:The notice required in sub一article 16(c)must be given bytelecommunication orif that is not possible, by otherexpeditious m
16、eans no later than theclose of the fifth banking day following the day of presentation任务二审单的基础知识一、审单的原则和方法 (一)审单的原则 根据国际商会UCP600和ISBP的有关规定，银行要合理小心地审核单据，以确定其表面是否符合信用证的条款。所以，在信用证结算方式下，审单的原则是单证一致、单单一致。审单的原则 1.单证一致 单证一致是指受益人提交的单据必须在表面上完全符合信用证的要求，即信用证的条款在单据上得到体现;信用证的要求必须从单据上得到已照办的证实。例如，信用证要求提供装箱单并规定货物装于木箱中，而受益人虽提供了装箱单，但文字表述为货物装于纸箱中。这份单据表面与信用证要求不符，即单证不一致。审单的原则 2.单单一致 各种单据之间所表示的内容必须不相冲突，只能相互补充，不能彼此矛盾，体现出每一单据从表面与其他单据有一种联系。例如，所有单据中引用的信用证号码要一致，货名、唛头要一致等。审单的方法 以信用证付款的出口审单，必须以信用证(包括其修改书)对照单据条款来审。 1.对单套单证的审单
