信用证内容及审核要点

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1、信用证内容及审核要点信用证内容一信用证本身*信用证的类型(Form of cred it)含义：L/C是银行有条件的承诺付款的文件。类型：1. Revocable /Irrevocable L/C 2. Documentary /Clean L/C3. Restricted/ Freely negotiation L/C 4. Confirmed/unconfirmed L/C 5. Sight /Time L/C6. Transferable / Non-transferable L/C 7. buyers /sellers usance L/C * 信用证的当事人：1. Applicant

2、/ Accountee / Accreditor /Opener 2. Beneficiary3. issuing /opening /establishing Bank 4. Advising /Notifying Bank 5. Confirming Bank 6. Negotiating Bank 7. Paying Bank8. Reimbursing Bank*信用证号码(L/C number) *开证日期(Date of issue) *信用证金额(L/C amount)*有效期和到期地点(Expiry date and place)*单据提交期限(Docume nts prese

3、n tation period)二、汇票1. 出票人(Drawer)2. 付款人/受票人(Drawee)draft/CREDIT DRAWN ON US/our bank:付款人为开证行draft DRAWN ON YOURSELF:付款人为通知行DRAWN ON *BANK:付款人为*银行(保兑行/偿付行等)3.付款期限(Tenor) 远期信用证:提单日后 30 天：L/C at 30days after B/L date见票后30天: L/C at 30days sight出票后30天:L/C after date (汇票出票日)4. 出票条款(Drawn clause)：汇票依据某信用证

4、(开证行、号码、日期)出具二单据1. 商业发票(Commercial Invoice) 2.装箱单或磅码单(Packing List/Weight Memo)3. 提单(Bill of Lading)4. 保险单(Insurance Policy)(根据价格术语)5.产地证明(Certificate of Origin) 6.其它单据(0ther documents)三货物1.品名、货号和规格(Commodi ty name, art iclenumber and specifications) 2.数量和包装(Quantity and packing) 3.单价 (Unit price)四运

5、输1. 装货港(Port of lading/shipment)2. 卸货港或目的地(Port of discharge or destination) 3.装运期限(Latest date of shipment)4. 可否分批装运(Partial shipments allowed /not allowed)5. 可否转船(Transhipment allowed/not allowed)五其它1. 特别条款(Special cond it ions)2. 开证行对议付行的指示(Instruetions to negotiating bank)3. 开证行付款保证(Engagement/U

6、ndertaking clause) 4.惯例适用条款(Subject to UCP clause) 5.开证行签字(Signature)4copies QUINTPLICATE: 5 copies审核信用证要点（主要以合同为依据，同时参考UCP500）.一信用证的性质1. 信用证为可撤销的（Revocable）2. 信用证内漏列适用国际商会UCP规则条款“This credit is subject to the Uniform Customs andPrac tice for Docume nt ary Cred its （跟单信用证统一惯例）1993 revision ICC publi

7、cation No. 500”（SWIFT 格式的信用证无需列明） 3. 信用证未按合同要求加保兑 （Confirmed） 4.信用证中存在“软条款（Soft clause）例如：由受益人出具的商业发票、品质确认书须由开证申请人或指定的人签字或会签 （客检条款）The certificates of inspection would be issued and signed by authorized the applicant of L/C before shipment of cargo， which the signature will be inspected by issuing bank.感谢您的阅读，祝您生活愉快。