出口信用证培训

单证业务交流UCP600（UNIFORMCUSTOMSANDPRACTICEFORDOCUMENTATRYCREDITS跟单信用证统一惯例）是ICC统一制定的，是约束用信用证方式结算的商人和有关银行行为准则。审单依据审单标准－－InternationalStandardBankingPractice(ISBP)《关于审核跟单信用证项下单据国际标准银行实务》（InternationalStandardBankingPracticefortheExaminationofDocumentsunderDocumentaryCredits，国际商会第745号出版物，简称“ISBP”国际标准银行实务）•——解释单据处理人员应如何应用UCP中所反映的实务做法。•——是处理信用证实务和解决争议的重要依据。•2013.07.01：ISBP745审单尺度M/OTagFieldNameContent/OptionsM27SequenceofTotal报文页次1n/1nM40AFormofDocumentaryCredit跟单信用证形式24xM20DocumentaryCreditNumber跟单信用证号码16xO23ReferencetoPre-Advice预先通知编号16xO31CDateotIssue开证日期6nM31DDateandPlaceofExpiry到期日期及地点6n29xO51aApplicantBank开证申请人的银行AorDM50Applicant开证申请人4*35xM59Beneficiary受益人4*35xM32BCurrencyCode,Amount货币和金额3a15nO39APercentageCreditAmountTolerance信用证金额浮动最大允许范围2n/2n信用证格式O39BMaximumCreditAmount信用证金额最高限额13xO39CAdditionalAmountsCovered信用证涉及的附加金额4*35xM41aAvailableWith…by…指定行及信用证兑付方式AorDO42CDraftsat…汇票付款期限3*35xO42aDrawee汇票付款人AorDO42MMixedPaymentDetails混合付款细节（条款）4*35xO42PDeferredPaymentDetails迟期付款细节（条款）4*35xO43PPartialShipments分批装运条款1*35xO43TTranshipment转运条款1*35xO44ALoadingonBoard/Dispatch/TakinginChargeat/from装船、发运和接受监管地点1*65xO44BForTransportationto…货物发送最终目的地1*65xO44CLatestDateofShipment最迟装运日期6nO44DShipmentPeriods装运期6*65x信用证格式O45ADescriptionofGoodsand.orServices货物/劳务描述100*65xO46ADocumentsRequired单据要求100*65xO47AAdditionalConditions附加条款100*65xO71BCharges费用负担6*35xO48PeriodsforPresentation交单期限4*35xM49ConfirmationInstructions保兑指示7xO53aReimbursingBank偿付行AorDO78InstructionstothePaying/Accepting/NegotiatingBank给付款行/承兑行/议付行的指示12*65xO57a“AdviseThrough”Bank通知行A,BorDO72SendertoReceiverInformation附言6*35x信用证格式•MESSAGETYPE:MT700•SENDBANK:BKCHHKHHXXX•RECVBANK:BKCHCNBJ220•27:[SEQUENCEOFTOTAL]•1/1•20[DOCUMENTARYCREDITNUMBER]•（信用证号码）•267B12BB003182（信用证号码,一般做单时都要求注此号）信用证示例(1)付款信用证•31CDateofIssue•（开证日期）12031231DDateandPlaceofExpiry•（信用证到期时间地点。通常最后装船期的时间加上单据提示的时间就是信用证到期时间。通常要求在出口商国内到期。审证时也应注意信用证是否有有条件生效条款，如“待获取进口许可证时才生效”）20120514ATOURCOUNTER40E:[APPLICABLERULES]UCPLATESTVERSION信用证示例(1)•50Applicant•（开证申请人）REDANENTERPRISESCOLTD•51DApplicantBank•（开证行）BANKOFCHINA(HONGKONG)LTD•59Beneficiary•（受益人）SINOSTEELXINGTAIMACHINERYANDMILLROLLCOLTD.（名称与地址与印就好的文件上的要一致，其他单据制作照抄此名址即可）信用证示例(1)•32BCurrencyCode,Amount•（信用证结算货币和金额）EUR198240,•39B:[MAXIMUMCREDITAMOUNT]•NOTEXCEEDING•41AAvailablewith...by...BKCHHKHHXXXBYPAYMENT•（指定的有关银行和信用证兑付方式）ANYBANKBYNEGOTIATIO（意为任何银行议付，有的信用证为ANYBANKBYPAYMENT,此为银行付款后无追索权；前者有追索权）信用证示例(1)•43PPartialShipments•（分装条款）NOTALLOWED（此为分装不允许。UCP600除非信用证明确不准分批装运，卖方即有权分批装运）43TTranshipment•（转运条款）NOTALLOWED（此为转船不允许。）信用证示例(1)•44E:[PORTOFLOADING/AIRPORTOFDESTINATION]CHINASEAPORT（起运港）•44F:[PORTOFDISCHARGE/AIRPORTOFDESTINATION]•（货物发送的最终地）TANJUNGPRIOKSEAPORT,JAKARTA（目的港）信用证示例(1)•44CLatestDateofShipment•（最迟装运期）12033045ADescriptionofGoodsorServices•（货物描述）GOODSSHIPPEDASPERPCNO.:3112001137•NAMEOFGOODS:WORKROLL•WORKROLL•SFMNO.3122-CRM-004-REV.06•TYPE:5PCT-CR-DH•DIA.BARREL:585MM•LENGTHOFBARREL:1450MM•LENGTHOFROLL:3515MM•REFERENCEDRAWING:COODWL-01297-01•COODWL-01305-01……………..•COUNTRYOFORIGIN:CHINA•PACKING:STANDARDEXPORTPACKINGANDINTERNATIONALSTANDARDFORPHYTOSANITARYMEASURES•CFRCYTANJUNGPRIOKSEAPORTJAKARTA信用证示例(1)•46ADocumentsRequired:•（单据要求）1.SIGNEDCOMMERCIALINVOICEIN2ORIGINALSAND3COPIESQUOTINGNO.ANDDATEOFTHISL/CANDNAMEOFL/CISSUINGBANK.2.FULLSET(3/3)CLEANONBOARDOCEANBILLSOFLADINGPLUS3NONNEGOTIABLEMADEOUTTOORDEROFPT.BANKMANDIRIMARKEDFREIGHTPREPAIDNOTIFYINGPTKRAKATAUSTEELXXXXXINDICATINGLCNO.M177106056672,NAME,ADDRESSANDTELEPHONENUMBEROFSHIPPINGAGENTININDONESIA信用证示例(1)47A[ADDITIONALINSTRUCTIONS]-----------附加指示•1.L/CNOMI7710XXXMUSTBEAPPEAREDONALLTRANSPORTDOCMENTS.•2.SHIPMENTEFFECTEDPRIORTHTHEDATEOFISSUANCEOFTHISCREDITUNACCEPTABLE.•3.SHIPPINGMARKSONTRANSPORTDOCUMENT:PCNO.XXXLCNO.XXXXINVOICENO.XXX•4CHARTERPARTYB/LNOTACCEPTABLE.•5.SHIPPINGMARKSSHOWNONDOCUMENTSMUSTBESTRICTLYASSTIPULATEDINTHISL/C.信用证示例(1)6.ANYALTERATIONSAND/ORCORRECTIONAND/ORDELETIONAND/ORINSERTIONSONDOCSMUSTBEAUTHENTICATEDBYTHEISSUR’SCORRECTIONSTAMPTOGETHERWITHISSUER’SSIGNATUREORINITIAL.7.ALLDOCSMUSTBEINENGLISH,SIGNEDANDDATED8.ONEADDITIONALCOPYOFALLDOCSAREREQUIREDTOBEPRESENTEDTOGETHERWITHTHEDOCSFORTHEISSUINGBANK’SFILES.信用证示例(1)•71BCharges（费用）ALLBANKINGCHARGESOUTSIDETHEOPENNINGBANKAREFORBENEFICIARY'SACCOUNT.•48PeriodforPresentation（单据提示日期）DOCUMENTSMUSTBEPRESENTEDWITHIN15DAYSAFTERTHEDATEOFISSUANCEOFTHETRANSPORTDOCUMENTSBUTWITHINTHEVALIDITYOFTHECREDIT.（一般表明在提单出具后若干天，且在到期日内。通常最后装船期的时间加上单据提示的时间就是信用证到期时间，交单日必须便于合理制单结汇，一般如领取提单、签发汇票、制作受益人证明、整理审理单证、银行退回更正及其他意外事故等，且在有效期内。信用证有规定的，按规定交单，若信用证没有规定交单期，向银行交单的日期不得晚于提单日后21天，在有效期内）信用证示例(1)•49ConfimationInstructions（保兑指示）WITHOUT（须视开证行的信用程度决定是否需要其他银行保兑）78InstructionstothePaying/Accepting/NegotiatingBank:（对付款行、议付行、承兑行的指示）1.ALLDOCUMENTSTOBEFORWARDEDINONECOVER,UNLESSOTHERWISESTATEDABOVE.2.DISCREPANTDOCUMENTFEEOFUSD50.00OREQUALCURRENCYWILLBEDEDUCTEDFROMDRAWINGIFDOCUMENTSWITHDISCREPANCIESAREACCEPTED.57AAdvisingThroughBank（通知行）BANKOFCHINAXINGTAIBRANCH.信用证示例(1)•{1:F01BKCHCNBJA2202175806032}{2:O7002031120427ESUNTWTPAXXX46962187681204272031N}{4:•:27:1/1•:40A:IRREVOCABLE•:20:2NIAC2V0154•:31C:12042