信用证内容及审核要点.docxVIP

信用证内容 信用证本身**信用证的类型(Formofcredit)含义:L/C是银行有条件的承诺付款的文件。 类型： Revocable/IrrevocableL/CDocumentary/CleanL/CRestricted/FreelynegotiationL/CConfirmed/unconfirmedL/CSight/TimeL/CTransferable/Non-transferableL/Cbuyers/sellersusanceL/C**信用证的当事人: Applicant/Accountee/Accreditor/OpenerBeneficiaryissuing/opening/establishingBankAdvising/NotifyingBankConfirmingBankNegotiatingBankPayingBankReimbursingBank**信用证号码(L/Cnumber)**开证日期((。/饨ofissue)**信用证金额(L/Camount)**有效期和到期地点(Expirydateandplace)**单据提交期限(Documentspresentationperiod)二、汇票出票人(Drawer)付款人/受票人(Drawee)draft/CREDITDRAWNONUS/ourbank:付款人为开证行draftDRAWNONYOURSELF: 付款人为通知行DRAWNON**BANK:付款人为**银行(保兑行/偿付行等)付款期限(Tenor)远期信用证: 提单日后30天:L/Cat30daysafterB/Ldate见票后30天:L/Cat30dayssight出票后30天:L/Cafterdate（汇票出票日）4.出票条款（Drawnclause）:汇票依据某信用证（开证行、号码、日期）出具二.单据商业发票(CommercialInvoice)装箱单或磅码单(PackingList/WeightMemo)提单(BillofLading)保险单(InsurancePolicy)(根据价格术语)产地证明(CertificateofOrigin)其它单据(Otherdocuments)三.货物品名、货号和规格(Commodityname,articlenumberandspecifications) 数量和包装(Quantityandpacking)单价(Unitprice)运输装货港(Portoflading/shipment)卸货港或目的地(Portofdischargeordestination) 装运期限(Latestdateofshipment)可否分批装运(Partialshipmentsallowed/notallowed)5.可否转船(Transhipmentallowed/notallowed)其它 特别条款(Specialconditions)开证行对议付行的指示(Instructionstonegotiatingbank) 开证行付款保证(Engagement/Undertakingclause) 惯例适用条款(SubjecttoUCPclause)开证行签字(Signature)TRIPLICATE：3copiesQUADRIPLICATE: TRIPLICATE：3copies QUADRIPLICATE: 4copiesQUINTPLICATE:5copies审核信用证要点（主要以合同为依据，同时参考UCP500）??信用证的性质 4copies QUINTPLICATE:5copies 1.信用证为可撤销的（Revocable）信用证内漏列适用国际商会UCP规则条款“ThiscreditissubjecttotheUniformCustomsandPracticeforDocumentaryCredits（跟单信用证统一惯例）1993revisionICCpublicationNo. 500”（SWIFT格式的信用证无需列明） 信用证未按合同要求加保兑（Confirmed） 信用证中存在“软条款”（Softclause）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ThecertificatesofinspectionwouldbeissuedandsignedbyauthorizedtheapplicantofL/Cbeforeshipmentofcargo,whichthesignaturewillbeinspectedbyissuingbank. 二.信用证期限 信用证中没有到期日（有效期） 到期地点在国外 信用证的到期日和装运期有矛盾 装运期、到期日或交单期规定与合同不符 装运期或有效期的规定与交单期矛盾交