信用证及单据审核.ppt

信用证及单据审核信用证及单据审核第八章 信用证及单据的审核第一节 信用证的审核第二节 海运提单第三节 汇票第四节 审单尺度和方法第五节 审单实例及要点2肖筱林 上海大学悉尼工商学院2.2.出口商审核依据与原则出口商审核依据与原则1.1.银行审核银行审核合同UCP600业务实际或商业习惯真伪开证行信用索汇路线等第一节 信用证的审核3.信用证审核的基本要点信用证本身的审核专项审核4信用证本身的审核信用证性质适用惯例：“THIS CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS 1993/2007 REVISION ICC PUBLICATION NO.500/600”信用证的有效性信用证当事人信用证的到期日和到期地点5专项审核(1/2)信用证金额、币种、付款期限商品品名、货号、规格、数量规定信用证的装运条款：装运期限、装运港、卸货港、分批装运和转运。6专项审核(2/2)议付单据：通常包括：商业发票、保险单、海运提单、装箱单、原产地证明、检验证书等。单据由谁出具；有无特殊要求；单证是否一致。74.审核中可能发现的问题1)信用证的性质信用证未生效或有限制生效的条款；信用证为可撤销的；信用证中没有保证支付的责任文句；信用证内漏列使用国际商会UCP规则条款；信用证未按合同规定加保兑；信用证密押不符。2)信用证有关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；交单期限过短93)信用证当事人开证申请人公司名称/地址与合同不符；受益人公司名称或地址与合同不符。4)信用证金额货币信用证号码有矛盾；信用证金额不够（不符合合同、未达到溢短装要求）；金额大小写不一致；信用证货币币种与合同规定不符。105)汇票付款期限与合同规定不符；没有将开证行作为汇票的付款人。6)分批和转运分批与合同规定不符；转运与合同规定不符；装运港口/目的地不符合同或成交条件；装运期限与合同规定不符。117)货物货物品名、规格、数量不符；货物包装、单价、术语有误；使用术语与条款有矛盾；货物单价数量与总金额不吻合；援引的合同号码与日期错误；漏列溢短装规定。128)单据发票种类不当；商业发票要求领事签证；提单：收货人一栏的填制要求不当；抬头和背书要求有矛盾；运费条款规定与成交条件矛盾；正本提单全部或部分直寄客户；产地证明出具机构有误；漏列必须提交的单据；航空运单的收货人不是开证行；要求提交的检验证书与实际不符；保险单：种类不对；险别与合同规定不符；投保金额未按合同规定。海运提单的审核适用UCP500第23条/UCP600第20条审核的准则：满足信用证条款和条件；符合UCP600第20条适用部分；是信用证要求海运的运输方式。14汇票样本汇票样本Drawn Under XXX BANKL/C NO.95E03LC001Date July.12.2003Payable with interest%per annumExchange forSight of this FIRST of exchange(Second of Exchange being unpaid)Pay to the order of BANK OF CHINA XX BRANCHThe sum ofTo:CITI BANK,SHANGHAI BRANCH Jiangsu July.30.2003USD80000.00SAY US DOLLARS EIGHTY THOUSAND ONLYBill of exchangeNO.CH00001AtJIANGSU XX IMPORT&EXPORT CO.JIANGSU XX IMPORT&EXPORT CO.李明李明 15汇票审核要点出票地点(Place of issue)应与出票人地址的城市名称一致出票日期(Date of draft)即议付日期，不得超过信用证有效期和最迟交单期汇票期限(Tenor of draft)即期付款汇票远期付款汇票l 到期日的确定16汇票审核要点收款人(Payee)应是信用证的受益人或交单银行汇票金额(Amount)大写和小写金额一致；与发票金额一致；使用L/C规定的货币。17二、汇票审核要点出票条款(Drawn clause)是信用证项下必须加列的条款付款人(Drawee)出票人修正和变更18审单尺度审单的四项指导原则审单与销售合同无关；审单与受益人和申请人之间的关系无关；审单与货物/服务/行为无关；审单的决定只能取决于审单本身。19表面相符银行的责任：合理小心地审核单据，以银行的责任：合理小心地审核单据，以确定其确定其表面上表面上(On their face)符合信用符合信用证条款。证条款。相符交单的定义：Need not be identical VS But must not conflict with判断是否矛盾时，要具体情况具体分析单据中的拼写错误或打字错误20审单合理时间收到单据的次日起算的5个银行工作日。Banking day means a day on which a bank is regularly open at the place at which an act subject to these rules is to be performed.(UCP600 Art.2)对银行实务的影响21发票以外的其他单据上的货物描述不是所有的单据都必须显示“货物描述”如果显示了，只要与信用证中规定的货物描述不矛盾即可22以单据的功能为判断标准对于L/C中未规定出单人或单据内容的单据（不包括运输单据、保险单据和商业发票）：提交的单据应看似满足所要求的单据的功能 l例：PACKING LIST P611单单之间、单证之间没有矛盾对银行和出口企业的影响23国际标准银行实务UCP600ISBP(subject to UCP600)；URR525跟单信用证项下银行间偿付统一规则；ISP98INCOTERMS2000；24常见的单据不符点时间方面Late shipmentCredit expiredDocuments not presented in timeEarly shipment25装运方面Transshipment effectedShort shipmentOver shipmentPartial shipments effectedShipment made between ports other than those stated in the Credit26金额方面Over drawing(by USD )Credit amount exceed(by USD )Short drawingThe amount shown on the invoice and draft differ27汇票方面Drawee incorrectDraft drawn on a wrong partyDraft payable on an undeterminable date28发票方面Description of goods in invoice differs from that in the Credit;Invoice does not show correct trade terms;Reference number on invoice not in accordance with the Credit;Invoice not made out to applicants name as shown in the Credit.29提单方面Claused(or unclean)bills of ladingCharter party bill of ladingHouse B/LHouse Air waybill30提单方面（续）No evidence of goods actually“shipped on board”;Bill of lading does not evidence whether freight is paid or not;On board notation not dated.31单据与单据之间Marks and numbers differ between documents;Draft,insurance policy or B/L not endorsed correctly;Absence of documents called for in the Credit;32单据与单据之间（续）Weights differ between documents;Documents inconsistent with each other;Absence of signature where required on documents presented.33信用证方面L/C transferred;Absence of“freight paid”statement on B/L where the Credit calls for CFR(or CIF)shipment.34The end Thank you!35