对背信用证与可转让信用证的区别.pptVIP

进出口单证实务 主讲教师：李敏 Types of Credit信用证的种类 A credit that may be amended or cancelled or revoked by the Issuing Bank without the Beneficiary’s consent and even without prior notice to the Beneficiary A credit that constitutes a definite undertaking of the issuing bank to make payment, it can’t be cancelled/modified without the express consent(同意) of the issuing bank, the confirming bank(if any) and the beneficiary. 开证行对受益人的交单并不构成确定的付款承诺。 The revocable credit therefore does not constitute an undertaking by the issuing bank. It involves risks to the beneficiary 受益人缺乏收款保障，在贸易中较少运用。 开证行的责任：开证行的付款责任是第一性的，只要受益人提供相符单据，开证行就必须履行其付款义务， A credit that constitutes a definite undertaking of the issuing bank to make payment 对受益人收取货款比较有保障。 It constitutes a definite undertaking of the confirming bank, 定义：开证行的不可撤销跟单信用证被一家通知行予以通知，信用证下面的通知行作为开证行的代理人，除了合理谨慎地核验所通知信用证的表面真实性外，对受益人不承担任何责任。这就是不保兑的不可撤销信用证 不可撤销保兑的信用证给予受益人双重的付款承诺。 《UCP600》指出保兑行与开证行都付第一性的付款责任，但只有当单据在到期日前向保兑行提示，保兑行才履行第一性的付款责任。 即只有开证行承诺付款的信用证。 Confirmed Irrevocable L/C保兑不可撤销的信用证 Confirmation is only added to an irrevocable credit at the request of the issuing bank. It is used when the seller does not have confidence that the issuing bank can effectively guarantee payment. Therefore, if the issuing bank is considered to be a first class bank，there may not be any need to have its documentary credit confirmed by another bank Confirmed Irrevocable L/C保兑不可撤销的信用证 If the advising bank confirms the credit, it must pay without recourse to the seller when the documents are presented, provided they are in order and the credit requirements are met. (3)Sight Payment Credit即期L/C 即期付款信用证（Sight Payment Credit）： A letter of credit calling for payment upon the presentation of the documents either with or without a sight draft. Under such a credit，the beneficiary (the drawer) is entitled to receive payment at once on presentation of his draft to the drawee bank or to the issuing bank 当受益人向信用证所指定的被授权付款的银行提交规定的单据时，该银行审核并确认单据表面合格后，立即付款的信用证