信用证指南

信用证操作指南美捷时喷雾阀有限公司信用证操作指南制作:David1.信用证的概念2.信用证的种类3.信用证的流程4.信用证的审核5.信用证风险分析信用证的概念美捷时喷雾阀有限公司信用证(LetterofCredit)是进口商银行（开证行）应申请人的要求和指示向受益人开立的、有一定金额的、在一定期限内凭规定的单据，在指定的地点支付（即付款、承兑或议付汇票）的书面保证，是银行有条件的付款承诺。它是进出口双方选择的一种结算方式。信用证操作指南信用证的种类美捷时喷雾阀有限公司1.RevocableL/C/IrrevocableL/C可撤销信用证/不可撤销信用证可撤销信用证是指在开证之后，开证行无需事先征得受益人同意就有权修改其条款或者撤销的信用证。2.ConfirmedL/C/UnconfirmedL/C保兑信用证/不保兑信用证一份信用证上除了有开证银行确定的付款保证外，还有另一家银行确定的付款保证，这样的信用证就是保兑信用证。3.SightL/C/UsanceL/C即期信用证/远期信用证4.TransferableL/C/UntransferableL/C可转让/不可转让信用证可转让信用证是指信用证的受益人（第一受益人）可以要求信用证中特别授权的转让银行，将该信用证全部或部分转让给一个或数个受益人（第二受益人）使用的信用证。信用证操作指南信用证的种类美捷时喷雾阀有限公司5.RevolvingL/C循环信用证一种信用证规定该信用证的使用方法是有条款入条件,使其不许修改信用证,而能够更新或复活,这种信用证叫做循环信用证6.DocumentaryL/C/CleanL/C跟单信用证/光票信用证(1)跟单信用证(DocumentaryCredit)是凭跟单汇票或仅凭单据付款的信用证。此处的单据指代表货物所有权的单据（如海运提单等),或证明货物已交运的单据(如铁路运单,航空运单,邮包收据）。(2)光票信用证(CleanCredit)是凭不随附货运单据的光票(CleanDraft)付款的信用证。银行凭光票信用证付款，也可要求受益人附交一此非货运单据，如发票、垫款清单等。信用证操作指南信用证的种类美捷时喷雾阀有限公司7.DeferredpaymentL/C/AnticipatoryL/C延付信用证/预支信用证8.BacktoBackL/C/ReciprocalL/C对背信用证背对背信用证是指一个信用证的受益人以这个信用证为保证要求一家银行开立以该银行为开证行，以这个受益人为申请人的一份新的信用证。也称转开信用证9.ReciprocalL/C对开信用证即两家银行互为开证行和通知行，多见于易货贸易和补偿贸易等信用证操作指南美捷时喷雾阀有限公司出口商进口商出口方银行通知/议付行进口方银行开证行资金(1)买卖合同轮船公司(5)装船(12)提货(2)申请开证(10)交单(11)赎单(4)通知信用(7)垫款(6)交单证(3)发出信用证(8)寄单索汇(9)偿汇(信用证流程示意图)信用证的流程信用证操作指南美捷时喷雾阀有限公司信用证的审核HSBCTRADESERVICES,673NATHANROAD,MONGKOK,KOWLOON.NEWDCADVICEDATE22DEC2004MAJESTYPACKAGINGINTERNATIONALPLEASEQUOTEOURREFNO.LTD,UNIT612,CARNARVONPLAZA,DT159151-00NO.20CARNARVONROAD,TST,KOWLOON,HONGKONGDocumentaryCreditNo.DT159151AmountUSD20,462.00ApplicantBODYCARETOILETRIESLTD35FExpirydate25JAN2005InaccordancewiththetermsofArticle7(A)ofUCP500weadvisehavingreceivedthecaptionedDocumentaryCreditinyourfavour.Wehavenotaddedourconfirmationtothiscreditandconsequentlythiscreditconveysnoengagement/responsibilityonourpart.Wehavedebitedyouraccount636-179582-838asfollows(DocumentaryCreditissenttoyoubycourierunlessyouhavealreadygivenusyourspecialdeliveryinstruction):DCADVISINGCOMMHKD260.00DCAdvisingEnquiryLines:29513377,29513399,29513403ForTradeandDocumentationEnquiriesHotline(NonDCAdvisingIssues):29513232信用证操作指南美捷时喷雾阀有限公司信用证的审核ImportantNoticetoBeneficiary-------------------------------PleasecheckthetermsandconditionsofthiscreditimmediatelyandnotethatweareunabletomakeanychangeswithouttheIssuingBank'sauthority.Accordingly,shouldanyofitstermsandconditionsbeunacceptable,pleasecontacttheapplicantdirect,requestinganamendmenttobeadvisedtouswithoutdelay.ShouldthisbeaTransferableCredit,andshouldwebeauthorizedtoeffectsuchtransfer,pleasenotethatweareundernoobligationtodoso.ThisnotificationmustbepresentedwiththeoriginalDocumentaryCredittogetherwithanysubsequentamendmentsandalldocumentsrequiredthereinfornegotiation.ThisDocumentaryCreditissubjectto,andwillbehandledinaccordancewith,theeditionoftheICCUniformCustomsandPracticeforDocumentaryCreditscurrentlyinforceandtherelevantversionofthee-UCP,ifapplicable.ASPERYOURSTANDINGINSTRUCTION,DOCUMENTARYCREDIT/AMENDMENTISSENTTOYOURTSDT1(FDS)AcommissiondiscountofHK$50willbeavailableuntil31Dec04foreveryimportdocumentarycredit(DC)application/amendmentortransferofexportDCarrangedthroughBusinessInternetBanking.Sothemoretradetransactionsyouarrangeonline,themoreyou'llsave!ShouldyoubeauserofourDCSafeCustodyservice,pleasebeinformedthatHSBCwilldisposeoftheoriginalDC/amendmentwithin6monthsfromexpiration/fullutilisation,unlessyourequestusinadvancetoreturnthesametoyou.THISISACOMPUTERGENERATEDADVICE,AUTHORISEDSIGNATUREOFTHEBANKISNOTREQUIRED.信用证操作指南美捷时喷雾阀有限公司信用证的审核MAJESTYPACKAGINGINTERNATIONAL22DEC2004LTD,UNIT612,CARNARVONPLAZA,NO.20CARNARVONROAD,TST,KOWLOON,HONGKONGUSDTWENTYTHOUSANDFOURHUNDREDSIXTYTWOONLYDEARSIRS,INACCORDANCEWITHTHETERMSOFARTICLE7(A)OFUCP500,WEADVISEHAVINGRECEIVEDTHEFOLLOWINGTELETRANSMISSIONFROMINGGROEPNV(SWIFTADDRESS:INGBNL2A)27SEQOFTOTAL:1/140AFORMOFDC:IRREVOCABLE20DCNO:DT15915131CDATEOFISSUE:21DEC0431DEXPIRYDATEANDPLACE:25JAN05HONGKONG50APPLICANT:BODYCARETOILETRIESLTDREDSCARBUSINESSPARKLONGRIDGEROAD,PRESTON000000LANCASHIREPR25NAUK59BENEFICIARY:MAJESTYPACKAGINGINTERNATIONALLTD,UNIT612,CARNARVONPLAZA,NO.20CARNARVONROAD,TST,KOWLOON,HONGKONG信用证操作指南美捷时喷雾阀有限公司信用证的审核32BDCAMT:USD20,462.0041DAVAILABLEWITH/BY:ANYBANKBYNEGOTIATION42CDRAFTSAT:SIGHT42ADRAWEE:INGBNL2A43PPARTIALSHIPMENTS:NOTALLOWED43TTRANSHIPMENT:NOTALLOWED44ALOADING/DISPATCHAT/FROM:ANYCHINESEPORT44BFORTRANSPORTATIONTO:LIVERPOOL44CLATESTDATEOFSHIPMENT:10JAN0545AGOODS:TERMSOFDELIVERY:CIFLIVERPOOLGOODS/SERVICES:+CONCISEGOODSDESCRIPTIONORDERNR:085235+1STDELIVERY:.3600211P2142-28/410B-109BLUE120.000.3600212P2142-28/410B-126BLUE100.000.3600222P2102-24/410-119CLEAR66.000VALUEOF1STDELIVERYINCLUDINGFREIGHTANDINSURANCEUSD20.462,00信用证操作指南美捷时喷雾阀有限公司信用证的审核46ADOCUMENTSREQUIRED:+SIGNEDCOMMERCIALINVOICEIN3FOLD+PACKING-LISTIN3FOLD+MARINEBILLOFLADING,ISSUEDTOORDERANDBLANKENDORSED,MARKEDFREIGHTPREPAIDANDNOTIFY:APPLICANT+CERTIFICATEOFORIGINGSPFORMA.+BENEFICIARIESDECLARATIONSTATINGTHATTHEGOODSHAVEBEENDELIVEREDONPLASTICPALLETS.+FULLSETNEGOTIABLEINSURANCEPOLICY/CERTIFICATEFORTHECIFVALUEOFTHEGOODSPLUS10PERCENT,CO