国际贸易实务 信用证 LETTER OF CREDIT

L/O/G/O国际贸易理论与实务LetterofCredit广东松山职业技术学院外语系（内容）Introduction（信用证简介）Contents（信用证内容）procedure（信用证使用）amendment（信用证修改）4123L/CISONEOFTHEINTERNATIOANALTRADEPAYMENTMETHODS信用证Objectives（学习目标）•电汇•票汇•信汇•承兑交单•付款交单PAYMENTMETHODSL/C承兑交单D/D票汇M/T信汇D/P付款交单L/C信用证T/T电汇0%20%40%60%80%100%8.5%10.5%3.7%11.2%18%49.3%REMMITANCE,COLLECTION,LETTEROFCREDIT汇付托收信用证•IntroductiontoLetterofCredit?•----WhatisL/C?AnL/Cisthewrittenpromiseofabankthatactsattherequestandontheinstructionsoftheapplicantandundertakestopaythebeneficiarytheamountspecifiedinthecredit,providedthatthetermsandconditionsofthecreditareobservedbythebeneficiary.UCP600：Meansanyarrangement,howevernamedordescribed,thatisirrevocableandtherebyconstitutesadefiniteundertakingoftheissuingbanktohonoracomplyingpresentation.’spointofviewFromtheexporter’spointofviewFIRSTSECONDreceivepaymentagainsttheshippingdocumentswhenshippingthegoods,noworryaboutdifficultiesinforeignexchangetransferdepositamargininthebankasasecuritymoneyobtainshippingdocumentsrepresentingthetitleofthegoodafterhemakespaymentobtainshippingdocumentsrepresentingthetitleofthegoodafterhemakespayment（特点）TheissuingbankhastheprimaryliabilitiesforpaymentL/Cisaself-sufficientinstrument.ItissimplyadocumenttransactionTheissuingbankundertakestoeffectpayment.Thebankassumesaprimaryratherthanasecondaryliability.Aletterofcreditstandsindependentofthesalescontract.Thebanksdealwithdocumentsandnotwithgoods（当事人）ApplicantIssuingBankAdvisingbankBeneficiaryTHEREAREMANYPARTIESTOAL/CINTHETRANSACTION，ExporterurgesimportertoopenaL/CIssuingbankOpeningaletterofcreditapplicantTheimportersendApplicationforissuingaletterofcredit（流程）Step5ProceduresofL/CThesellerexaminesthedocumentarycredit,andrequiresanamendmentofthecreditifnecessary.ThesellerpresentshisdocumentstotheadvisingbankforsettlementThenegotiatingbankforwardsdocumentstotheissuingbank,claimingreimbursementasagreedbetweenthetwobanks.TheissuingbankexaminesthedocumentsandmakereimbursementThebuyerredeems（赎回）thedocumentsandpicksupthegoodsagainstthedocumentsStep6Step7Step8ItemsonthecredititselfBasicpartiesGOODSOFS/CDOCUMENTContentsofaL/C•eg.USD18,324.85invoice,B/L,P/L,CO,GSPformA,Certificationssoon信用证自身项目当事人货物单据•Descriptionofthegoodsaspers/c•DISCREPANCE•ASPERUCP600（检验证书）Insurancepolicy/certificate（保险单）CommercialInvoice(商业发票）billoflading（海运提单）DOCUMENT(L/CExaminationbasicon?CUP600CONTRACTINVOICEBILLSOFLADINGABCDBESTCHOICE:AB“Softclause”meansthatsomestipulationsintheL/Cmakeitdifficultforyourpartytohonorthecontract.1.Alldocumentsmustbepresentedwithin5daysaftershipmentdate.（一般是15天以上）审证申请改证通知•出口方按照合同和UCP进行审证•将要修改的地方一次性提出•进口方接到改证要求后向开证行提出修改•开证行按照要求进行修改•修改好的信用证交原通知行转交出口方WayofL/CAmendmentbeneficiary•Oldterm•Newterms(unit:GBP)(unit:GBP)*L/C:001*L/C:002GBP90,00090,00015%10000035%pleasepayattentiontothisamendment.Theamountbothinfiguresandinwordsshouldrespectivelyread“GBP100,000”(SayPoundsSterlingonehundredThousandOnly);shouldincreaseGBP10,000“FromCopenhagentoChinaport”shouldread“fromChinaporttoCopenhagen”Pleaseconfirmtheamendmentsbyfaxasso